Coverart for item
The Resource Tax Politics in Eastern Europe : Globalization, Regional Integration, and the Democratic Compromise

Tax Politics in Eastern Europe : Globalization, Regional Integration, and the Democratic Compromise

Label
Tax Politics in Eastern Europe : Globalization, Regional Integration, and the Democratic Compromise
Title
Tax Politics in Eastern Europe
Title remainder
Globalization, Regional Integration, and the Democratic Compromise
Subject
Genre
Language
eng
Summary
"This is the first book to systematically examine the variation in policies of Eastern European countries. There is a theoretical contribution to understandings of variation in tax policies, but just as impressive is the in-depth empirical analysis and in particular the data from interviews with key players in the process."--Yoshiko Herrera, University of Wisconsin-Madison Post-Communist tax reform, like institutional reform in other areas of the post-Communist transition, holds tremendous material consequences for different groups in society. Consequently, one would expect the allocation of resources and the distribution of the financial burden of that allocation to be highly sensitive to domestic politics. Indeed the political stakes should be especially high since post-Communist tax reform requires not merely a simple adjustment at the margin, but the fundamental reallocation of the responsibility for government revenue. In Eastern Europe, however, important areas of tax policy do not reflect traditional domestic variables (e.g., interest groups and partisanship) so much as the international imperatives associated with regional and global economic integration. In Tax Politics in Eastern Europe, Hilary Appel analyzes the domestic and international factors that drive tax policy. She begins with a review of the greatest challenges in the initial creation of the capitalist tax systems in former Communist states and then turns to the evolution of specific forms of taxation in order to gauge the relative impact of domestic politics on tax policy. Appel concludes that, although some tax areas, such as personal income taxes, remain politicized, most other taxes, such as corporate income taxes and all forms of consumption taxes, have been less subject to domestic political pressures because of powerful constraints resulting from regional and global economic integration
Cataloging source
IDEBK
Index
index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/subjectName
  • Taxation
  • Europe, Eastern
  • Europe, Eastern
  • Fiscalité
  • Politique fiscale
  • Postcommunisme
  • UE/CE Elargissement
  • Europe orientale
  • Europe centrale
  • International economic integration
  • Politics and government
  • Taxation
  • Europe, Eastern
  • BUSINESS & ECONOMICS
Label
Tax Politics in Eastern Europe : Globalization, Regional Integration, and the Democratic Compromise
Instantiates
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references (pages 167-181) and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
The decline of tax politics in Eastern Europe -- Creating a capitalist tax structure after communism -- Ceding control : European integration and consumption taxes -- The race to the bottom? : corporate taxes and the competition for capital -- Politics and personal income taxes -- Politics and taxation in Russia : the case of an oil economy -- Globalization, electoral politics, and European taxation
Control code
ocn751698096
Dimensions
unknown
Extent
1 online resource (216)
File format
unknown
Form of item
online
Isbn
9780472027514
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
JSTOR
Other control number
ebc3415009
http://library.link/vocab/ext/overdrive/overdriveId
324456
Quality assurance targets
unknown
Reformatting quality
unknown
Specific material designation
remote
System control number
(OCoLC)751698096
Label
Tax Politics in Eastern Europe : Globalization, Regional Integration, and the Democratic Compromise
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references (pages 167-181) and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
The decline of tax politics in Eastern Europe -- Creating a capitalist tax structure after communism -- Ceding control : European integration and consumption taxes -- The race to the bottom? : corporate taxes and the competition for capital -- Politics and personal income taxes -- Politics and taxation in Russia : the case of an oil economy -- Globalization, electoral politics, and European taxation
Control code
ocn751698096
Dimensions
unknown
Extent
1 online resource (216)
File format
unknown
Form of item
online
Isbn
9780472027514
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
JSTOR
Other control number
ebc3415009
http://library.link/vocab/ext/overdrive/overdriveId
324456
Quality assurance targets
unknown
Reformatting quality
unknown
Specific material designation
remote
System control number
(OCoLC)751698096

Library Locations

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      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771354 -117.193327
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