Latvia Stumbling Towards Progressive Income Taxation: Episode II

Gaming the System: Side Effects of Earnings-Dependent Benefits

Today policy makers in developing and middle-income countries face tremendous challenges in combating various forms of tax evasion. Increasingly it is proposed to tie social security benefits to the reported income and in this way increase tax compliance incentives. We use administrative data from Latvia...
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Environmental Implications of Russia’s Accession to the WTO

Authors: David G. Tarr, NES and Natalia Turdyeva, CEFIR. We investigate the environmental impacts of Russia’s World Trade Organization (WTO) accession with a computable general equilibrium model incorporating imperfectly competitive firms, foreign direct investment and endogenous productivity. The WTO accession affects CO2 emissions through technique...
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Urban Land Misallocation and Markets in Russian Cities

Authors: Paul Castañeda Dower, CEFIR and William Pyle, Middlebury College. Former socialist countries inherited factory-dominated cityscapes since planners made industrial location decisions in relative ignorance of land’s opportunity costs. Drawing on unique survey evidence and policy variation across territorial units within Russia, this brief discusses...
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