Description |
1 online resource (xix, 194 pages) : illustrations. |
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data file |
Physical Medium |
polychrome |
Series |
Cambridge studies in comparative politics
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Cambridge studies in comparative politics.
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Bibliography |
Includes bibliographical references and indexes. |
Contents |
1. Taxes, representation, and economic development in the Russian heartland -- 2. Creation of tax systems -- 3. Logic of representation through taxation -- 4. Patterns of collective-goods provision -- 5. Revenue traps -- 6. Conclusions. |
Summary |
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. 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. |
Access |
Access restricted to Ryerson students, faculty and staff. CaOTR |
Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
Subject |
Taxation -- Political aspects -- Former communist countries.
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Taxation -- Political aspects. |
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Former communist countries. |
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Taxation. |
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Taxation -- Political aspects -- Europe, Eastern.
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Eastern Europe. |
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Taxation -- Political aspects -- Former Soviet republics.
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Europe, Eastern. |
Genre/Form |
Electronic books.
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Electronic books.
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Other Form: |
Print version: Gehlbach, Scott. Representation through taxation. Cambridge ; New York, NY : Cambridge University Press, ©2008 9780521887335 052188733X (DLC) 2008002442 (OCoLC)191317953 |
ISBN |
9780511438240 (electronic book) |
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0511438249 (electronic book) |
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0511437579 (electronic book) |
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9780511437571 (electronic book) |
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9780521887335 (hardback) |
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052188733X (hardback) |
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9786611903510 |
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6611903518 |
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052188733X (Cloth) |
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