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Russia’s Tax Crisis: Explaining Falling Revenues in a Transitional Economy

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  • D. Reisman

Abstract

Market reforms in Russia have been threatened in recent years by a continuing, dramatic decline in tax revenues. This article analyzes the fiscal data in search of an explanation. While part of the drop in collections can be attributed to rate changes and transitional macroeconomic dislocation, a sizable residual reflects a progressively worsening tax administration. This, in turn, is traced to perverse incentives in the system by which tax revenues are shared between central, regional, and local governments in Russia’s evolving federal system. As in other contexts, divided property rights reduce owners’ motivation to invest in a jointly‐owned asset.

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  • D. Reisman, 1999. "Russia’s Tax Crisis: Explaining Falling Revenues in a Transitional Economy," Economics and Politics, Wiley Blackwell, vol. 11(2), pages 145-169, July.
    • Handle: RePEc:bla:ecopol:v:11:y:1999:i:2:p:145-169
    DOI: 10.1111/1468-0343.00056
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    Cited by:

    1. Kessing, Sebastian G. & Konrad, Kai A. & Kotsogiannis, Christos, 2006. "Federal tax autonomy and the limits of cooperation," Journal of Urban Economics, Elsevier, vol. 59(2), pages 317-329, March.
    2. Brown, J. David & Earle, John S. & Gehlbach, Scott, 2009. "Helping Hand or Grabbing Hand? State Bureaucracy and Privatization Effectiveness," American Political Science Review, Cambridge University Press, vol. 103(2), pages 264-283, May.
    3. Berkowitz, Daniel & Li, Wei, 2000. "Tax rights in transition economies: a tragedy of the commons?," Journal of Public Economics, Elsevier, vol. 76(3), pages 369-397, June.
    4. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, Center for Economic and Financial Research (CEFIR).
    5. Berkowitz, Daniel & DeJong, David N., 2003. "Regional integration: an empirical assessment of Russia," Journal of Urban Economics, Elsevier, vol. 53(3), pages 541-559, May.
    6. Marcella Mulino, 2002. "On the determinants of capital flight from Russia," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 30(2), pages 148-169, June.
    7. Mark E. Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," William Davidson Institute Working Papers Series 347, William Davidson Institute at the University of Michigan.
    8. Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, New Economic School (NES).
    9. Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, Center for Economic and Financial Research (CEFIR).
    10. Weinthal, Erika & Jones Luong, Pauline, 2001. "Energy wealth and tax reform in Russia and Kazakhstan," Resources Policy, Elsevier, vol. 27(4), pages 215-223, December.
    11. Maxim Bouev, 2001. "Labor Supply, Informal Economy and Russian Transition," William Davidson Institute Working Papers Series 408, William Davidson Institute at the University of Michigan.

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