ENGLISH

Representation through Taxation: Revenue, Politics, and Development in Postcommunist States

By Scott Gehlbach

Book information

Publisher
Cambridge University Press
Year
2008
ISBN
052188733X, 9780521887335, 0521168805, 9780521168809, 9780511510106
LCC
HJ2599.57 .G44 2008
Language
english
Format
PDF
Filesize
1 MB (1168184 bytes)
Series
Cambridge Studies in Comparative Politics
Edition
1
Pages
214\216
Topic
Economy
Scanned
yes
Time added
2011-06-04 13:46:07
Финансово-экономические дисциплины;Налоги и налого

Description

Social scientists teach that politicians favor groups that are organized over those that are not. Representation Through Taxation challenges this conventional wisdom. Emphasizing that there are limits to what organized interests can credibly promise in return for favorable treatment, Gehlbach shows that politicians may instead give preference to groups - organized or not - that by their nature happen to take actions that are politically valuable. Gehlbach develops this argument in the context of the postcommunist experience, focusing on the incentive of politicians to promote sectors that are naturally more tax compliant, regardless of their organization. In the former Soviet Union, tax systems were structured around familiar revenue sources, magnifying this incentive and helping to prejudice policy against new private enterprise. In Eastern Europe, in contrast, tax systems were created to cast the revenue net more widely, encouraging politicians to provide the collective goods necessary for new firms to flourish.

Similar books