Ðóñ Eng Cn Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Podkovyrov, V. E. Taxation Experiment in the Irkutsk Region

Abstract: The article describes the fiscal element of the theory of supplyside economics and the results of corresponding tax reforms which took place in 1981 in the USA during the governance of Ronald Reagan and are taking place in the Irkutsk region now. The author in particular explains why these two taxation experiments are so different. Based on the author, the results of these experiments can be used by the local selfgovernment authorities when establishing their own new policy in taxation.


Keywords:

tax, Laffer, single tax on imputed income, optimization, budget, reaganomics, profits, experiment, reform, Irkutsk.


This article is unavailable for unregistered users. Click to login or register

References
1. Avtonomov V.S., Anan'in O.I., Makasheva N.A. i dr. Istoriya ekonomicheskikh ucheniy: ucheb. posobie dlya studentov vuzov. M.: InfraM, 2009. 784 s.
2. Balatskiy E.V. Analiz vliyaniya nalogovoy nagruzki na ekonomicheskiy rost s pomoshch'yu pro izvodstvennoinstitutsional'nykh funktsiy // Problemy prognozirovaniya. 2003. ¹2.
3. Balatskiy E.V. Effektivnost' fiskal'noy politiki gosudarstva // Problemy prognoziro vaniya. 2000. ¹5.
4. Vasil'ev V. Istoriya dvukh revolyutsiy // Otechestvennye zapiski. 2002. ¹45.
5. Mulen E. Kooperativnoe prinyatie resheniy: Aksiomy i modeli. M.: Mir, 1991. 464 s.
6. Petti V., Smit A., Rikardo D. i dr. Klassika ekonomicheskoy mysli. M.: EKSMOpress, 2000. 894 s.
7. Agell J., Persson M. On the analytics of the dynamic Laffer curve // Journal of Monetary Economics. 2001. Vol. 48. pp. 397414.
8. Becsi Z. The Shifty Laffer Curve // Federal Reserve Bank of Atlanta: Economic Review. 2000. Third Quarter.
9. Bosworth V.R. Tax incentives and economic growth // Wash.: Brookings Institutions. 1984. pp. 3233.
10. Niskanen W.A., Moore S. Supply Tax Cuts and the Truth about the Reagan Economic Record // Cato Policy Analysis. 1996. October 22. ¹261.
11. Wannisky J. Taxes, Revenues and the Laffer Curve [elektronnyy resurs] // URL: http:// www.polyconomies.com/index.html (data obrashche niya: 15.01.08)