Tax politics in Eastern Europe : globalization, regional integration, and the democratic compromise
著者
書誌事項
Tax politics in Eastern Europe : globalization, regional integration, and the democratic compromise
University of Michigan Press, 2011
- : cloth
大学図書館所蔵 全9件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
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  埼玉
  千葉
  東京
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  新潟
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  石川
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  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
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  広島
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  徳島
  香川
  愛媛
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  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
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  韓国
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注記
Includes bibliographical references(p. 167-181) and index
内容説明・目次
内容説明
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.
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