Borisov O.I. (2026). Progressive taxation of dividends: The dynamics of fiscal effects and risks in 2022–2028. Economic and Social Changes: Facts, Trends, Forecast, 19(1), 140–156. DOI: 10.15838/esc.2026.1.103.11
Candidate of Sciences (Economics) Associate Professor
Affiliations
Institute for Research on Socio-Economic Transformations and Financial Policy, Financial University under the Government of the Russian Federation (7, Maly Zlatoustinsky Lane, Moscow, 101000, Russian Federation)
