ISBN: 9780472117765

“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 … Más…

“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. Trade Books>Hardcover>Business>Business & Economics>Economics, University of Michigan Press Core >2<

ISBN: 9780472117765

“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 … Más…

“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. Books > History > European > Eastern Europe List_Books, [PU: University of Michigan Press]<

2011, ISBN: 9780472117765

Analyses the domestic and international factors that drive tax policy in Eastern Europe, beginning with a review of the greatest challenges in the initial creation of the capitalist tax s… Más…

Analyses the domestic and international factors that drive tax policy in Eastern Europe, beginning with a review of the greatest challenges in the initial creation of the capitalist tax systems, then turning to the evolution of specific tax forms in order to gauge the relative impact of domestic politics on tax policy. Buch (fremdspr.) Hilary Appel gebundene Ausgabe, University Of Michigan Press, 30.07.2011, University Of Michigan Press, 2011<

ISBN: 9780472117765

Fundamental shifts in Eastern European tax policy Globalization, Regional Integration and the Democratic Compomise Buch (fremdspr.) Bücher>Fremdsprachige Bücher>Englische Bücher, The Univ… Más…

Fundamental shifts in Eastern European tax policy Globalization, Regional Integration and the Democratic Compomise Buch (fremdspr.) Bücher>Fremdsprachige Bücher>Englische Bücher, The University of Michigan Press<

ISBN: 9780472117765

Fundamental shifts in Eastern European tax policy Globalization, Regional Integration and the Democratic Compomise Buch (fremdspr.) Bücher>Fremdsprachige Bücher>Englische Bücher, Universi… Más…

Fundamental shifts in Eastern European tax policy Globalization, Regional Integration and the Democratic Compomise Buch (fremdspr.) Bücher>Fremdsprachige Bücher>Englische Bücher, University Of Michigan Press<