Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia
NBER Working Paper No. 13719
---- Acknowledgments ----
The authors would like to thank Alan Auerbach, Raj Chetty, John Earle, Brian Erard, Caroline Hoxby, Patrick Kline, Emmanuel Saez, and seminar participants at Stanford University, the Upjohn Institute for Employment Research, and the Kyiv School of Economics and the participants at the AYSPS conference "Tax Compliance and Tax Evasion" in Atlanta, GA for useful comments. We are also thankful to Ben Miller for research assistance. Sabirianova Peter acknowledges the research support from the National Council for Eurasian and East European Research and research initiation grant from Georgia State University. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.