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Taxes and Taxation
Reference:
Podkovyrov, V. E. (2011). Taxation Experiment in the
Irkutsk Region. Taxes and Taxation, 10, 5–11. https://en.nbpublish.com/library_read_article.php?id=58844
Podkovyrov, V. E. Taxation Experiment in the Irkutsk RegionAbstract: 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.
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