Yulia (Paramonova) Kuchumova

Assistant Professor, Department of Economics, Higher School of Economics (St. Petersburg)

I received my Ph.D. in Economics at the University of Michigan (2015) after completing M.A.E. from the New Economic School, Moscow (2009) and undergraduate studies at the Moscow Institute of Physics and Technology (2007). 

My primary field of research is Public Finance - with a specific focus on tax evasion behavior and optimal tax enforcement policy. In several of my papers, I propose and investigate how information provision and innovative enforcement can be used to advance the existing tax system. Specifically, one paper examines the effectiveness of the use of third-party information reporting for tax compliance. Two other papers investigate the potential benefit of imposing collateral sanction for tax noncompliance (in the context of tax evasion and of tax debt collection). Another paper examines the interdependence of sales-tax evasion and income-tax evasion suggesting that sales tax can be viewed as an enforcement tool for income tax. I also have a paper that examines co-existence of tax evasion with gifts to government. In my recent working paper, I focus on dynamic effect of tax audits and propose an audit believes updating mechanism. Additionally, my recent work analyzes firms’ reaction to a size-based regulation highlighting the role of business splitting responses.

Please visit my home page at HSE (St. Petersburg)