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An Analysis Of Individual Tax Morale For Russia: Before And After Flat Tax Reform, Bee K. Yew, Valentin B. Milanov, Robert W. Mcgee
An Analysis Of Individual Tax Morale For Russia: Before And After Flat Tax Reform, Bee K. Yew, Valentin B. Milanov, Robert W. Mcgee
Faculty Working Papers from the School of Business and Economics
This paper examines individual tax morale in Russia before and after the introduction of flat tax reform in 2001. The World Values (WVS) and European Values Survey (EVS) are used to compare individual tax morale in 1999, 2006 and 2011. An ordered probit regression model is applied to study the effects of socio-demographic and institutional variables on individual tax morale. A new variable for employment sector that appeared in 2006 and 2011 values surveys is included in our model. The probit regression results revealed significant coefficients for income scale and the employment sector variables with negative marginal effects on tax …