Abstract
A conceptual framework and analytical scheme suggested in the present work explain the adverse effect of the tax reforms on economic growth in Russia. The author’s original classification of fiscal reforms, including the concepts of fiscal quasi-and pseudo-traps, offers a deeper insight in the specific character of the institutional change taking place in Russia. A quantitative estimate of the depressive effect of fiscal quasi-traps on national production is given.
This is a preview of subscription content, log in via an institution to check access.
Similar content being viewed by others
References
E. V. Balatskii, “Reproduction Cycle and Tax Burden,” Ekon. Mat. Met., No. 1 (2000).
Yu. V. Kuznetsov, “What We Do Not Know about Taxes,” Otechest. Zap., Nos. 4–5 (2002).
V. M. Polterovich, “Institutional Traps and Economic Reforms,” Ekon. Mat. Met., No. 2 (1999).
E. V. Balatskii, “Functional Properties of Institutional Traps,” Ekon. Mat. Met., No. 3 (2002).
E. V. Balatskii, “Economic Growth and Technological Traps,” Obshchestvo Ekon., No. 11 (2003).
S. B. Avdasheva, S. A. Afontsev, V. G. Voronina, et al., Review of Russia’s Economic Policy in 2003. Economic Analysis Bureau (TEIS, Moscow, 2004) [in Russian].
S. B. Avdasheva, E. I. Andreeva, V. D. Andrianov, et al., Review of Russia’s Economic Policy in 2002. Economic Analysis Bureau (TEIS, Moscow, 2003) [in Russian].
Additional information
Original Russian Text © E.V. Balatskii, 2006.
Rights and permissions
About this article
Cite this article
Balatskii, E.V. Tax reform and economic growth. Stud. Russ. Econ. Dev. 17, 204–208 (2006). https://doi.org/10.1134/S1075700706020092
Issue Date:
DOI: https://doi.org/10.1134/S1075700706020092