Cover

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Frontmatter

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Contents

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p. v

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Acknowledgments

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pp. vii-viii

I am grateful to many individuals and institutions for their support of this project. This book could not have been written without the generous funding of the National Council of Eurasian and East European Research and the Kennan Institute at the Woodrow Wilson International Center for Scholars. I would like to thank these organizations as well as the Keck Center for...

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Chapter 1: The Decline of Tax Politics in Eastern Europe

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pp. 1-18

After the collapse of the communist regimes in Eastern Europe and the abandonment of the command economy system, newly elected leaders had to create the basic institutions of a capitalist tax system. Within this process a staggering number of profound policy choices had to be made within a short period of time. Public officials had to decide, for instance, which sectors of the...

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Chapter 2: Creating a Capitalist Tax Structure after Communism

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pp. 19-41

Even in the best of times, extracting resources from a population has eluded leaders who aspire to increase revenue. In the Soviet era, leaders in communist regimes managed to extract revenue by closely controlling all formal economic activity. Collecting taxes was an administrative task within the overarching structure of (near total) state control of the economy. Garnering taxes...

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Chapter 3: Ceding Control: European Integration and Consumption Taxes

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pp. 42-59

As the postcommunist governments began to devise their tax systems in ways that were compatible with and supportive of their democratic and capitalist transformations, they paid close attention to the tax forms in Western Europe.In part, the East Europeans were searching for solutions to fiscal problems.They also, however, began quickly to fuse their domestic economic...

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Chapter 4: The Race to the Bottom? Corporate Taxes and the Competition for Capital

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pp. 60-83

European economic integration has required leaders in Eastern Europe to adopt a specific consumption tax regime. It has also generated pressures and constraints on how governments tax corporations. The competition for investment within Europe, when combined with restrictions posed by European law, has limited the flexibility of leaders in taxing the business sector. As a...

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Chapter 5: Politics and Personal Income Taxes

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pp. 84-116

Thus far this book tells a story in which domestic political logics do not seem to matter much for taxation. Consumption taxes, even if they irritate or offend the public at times, are beyond political bargaining in most East European polities due to the way EU accession and membership have been managed.Furthermore, the shift away from corporate responsibility for tax revenues is...

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Chapter 6: Politics and Taxation in Russia: The Case of an Oil Economy

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pp. 117-142

Does taxation politics in Russia conform to the general pattern of taxation politics in Eastern Europe? What similarities are there between the development of the Russian tax system and those in postcommunist Europe? To what extent do external pressures constrain Russian tax policy given Russia’s size and the structure of its economy? Is the geopolitical status of Russia or the size...

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Chapter 7: Globalization, Electoral Politics, and European Taxation

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pp. 143-155

The myriad external constraints that discourage East European governments from responding to domestic constituents when setting certain tax policies seem much less binding for Russia’s governments. An important lesson learned from the comparison of the tax experiences in Eastern Europe and Russia is that any broad statements about the impact of international...

Notes

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pp. 157-166

Bibliography

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pp. 167-181

Index

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pp. 183-189