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Tax politics in Eastern Europe : globalization, regional integration, and the democratic compromise /
"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 wit...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Ann Arbor :
University of Michigan Press,
[2011]
|
| Colección: | UPCC book collections on Project MUSE.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 020 | |z 9780472117765 |q (cloth ; |q alk. paper) | ||
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| 049 | |a UAMI | ||
| 100 | 1 | |a Appel, Hilary. | |
| 245 | 1 | 0 | |a Tax politics in Eastern Europe : |b globalization, regional integration, and the democratic compromise / |c Hilary Appel. |
| 264 | 1 | |a Ann Arbor : |b University of Michigan Press, |c [2011] | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file |2 rda | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 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. | |
| 588 | |a Description based on print version record. | ||
| 546 | |a English. | ||
| 520 | |a "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. | ||
| 590 | |a JSTOR |b Books at JSTOR Demand Driven Acquisitions (DDA) | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Taxation |z Europe, Eastern. | |
| 651 | 0 | |a Europe, Eastern |x Politics and government. | |
| 651 | 0 | |a Europe, Eastern |x Economic integration. | |
| 650 | 6 | |a Impôt |z Europe de l'Est. | |
| 651 | 6 | |a Europe de l'Est |x Politique et gouvernement. | |
| 651 | 6 | |a Europe de l'Est |x Intégration économique. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x International |x Taxation. |2 bisacsh | |
| 650 | 7 | |a Fiscalité. |2 eclas | |
| 650 | 7 | |a Politique fiscale. |2 eclas | |
| 650 | 7 | |a Postcommunisme. |2 eclas | |
| 650 | 7 | |a UE/CE Elargissement. |2 eclas | |
| 651 | 7 | |a Europe orientale. |2 eclas | |
| 651 | 7 | |a Europe centrale. |2 eclas | |
| 650 | 7 | |a International economic integration |2 fast | |
| 650 | 7 | |a Politics and government |2 fast | |
| 650 | 7 | |a Taxation |2 fast | |
| 651 | 7 | |a Eastern Europe |2 fast | |
| 758 | |i has work: |a Tax politics in Eastern Europe (Text) |1 https://id.oclc.org/worldcat/entity/E39PD339km4DbRbQPVJV7qbFjC |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Tax politics in Eastern Europe |d Ann Arbor : University of Michigan Press, c2011. |z 9780472117765 (cloth : alk. paper) |w (DLC) 2011003379 |
| 830 | 0 | |a UPCC book collections on Project MUSE. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3415009 |z Texto completo |
| 938 | |a University of Michigan press |b UOMP |n 10.3998/mpub.2101103 | ||
| 938 | |a ProQuest MyiLibrary Digital eBook Collection |b IDEB |n 324456 | ||
| 994 | |a 92 |b IZTAP | ||