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Conference publicationsOn personal income taxesдоктор экономических наук, кандидат технических наук, Москва, Центральный экономико-математический институт РАН, varshav@cemi.rssi.ru The paper examines the features of personal income taxes, including their fiscal and social functions, marginal personal income tax rates abroad, issues of using a progressive personal income tax scale, as well as a social tax in Russia, problems of transition to a progressive personal income tax scale, and, in general, problems of reducing inequality. |
