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“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.
The communist experience in Central and Eastern Europe has been one of the most extraordinary political experiments of the twentieth century. Its long-term effects, moreover, will continue to be felt within its countries for many years to come, as they struggle to return to democracy. In this book, George Schopflin provides an exceptional analysis of what communism sought to do, how it was first able to sustain itself in power against considerable popular opposition, and why it collapsed, after four decades, in exhaustion.
Fundamental shifts in Eastern European tax policy
The revolutions of 1989 in Eastern Europe made it possible for people who had always considered themselves part of the European mainstream to reemerge from two generations of Communist separation. At the same time, however, the war in the former Yugoslavia threw doubt on the stability of the region. In Three Eras of Political Change in Eastern Europe, Gale Stokes, a noted specialist on the history of Eastern Europe and Yugoslavia, covers a broad range of topics, including the revolutions of 1989. The first section of the text describes the historical sources of the regions distinctiveness. Part two illuminates the background of the 1990s crisis in Yugoslavia and the final section discusses the conditions of Eastern Europe after 1945. Because the text is broken into three interrelated parts, instructors are able to choose the sections that are most appropriate for their courses. Stokes discusses the social determinants of East European politics, but argues that ideas were more important in the revolutions of 1989. These interpretations, along with his optimistic assessment of the regions future, are sure to provoke debate. Clear and concise, these articles are both wide-ranging and cross-cultural, giving students not only an overall historical view of the region, but also a glimpse into more recent events as well. The scope and penetration of the essays, along with their challenging viewpoints, are sure to engage undergraduates and scholars studying Eastern European history and international politics.
"A useful text and reference book. These essays are at their best in serving both area study and political sociology."--Slavic Review --
Contrary to dominant narratives which portray East European politics as a pendulum swing between democracy and authoritarianism, conventionally defined in terms of an ahistorical cultural geography of East vs. West, this book analyzes post-socialist transformation as part of the long downturn of the post-WWII global capitalist cycle. Based on an empirical comparison of two countries with significantly different political regimes throughout the period, Hungary and Romania, this study shows how different constellations of successive late socialist and post-socialist regimes have managed internal and external class relations throughout the same global crisis process, from very similar positions of semi-peripheral, post-socialist systemic integration. Within this context, the book follows the role of social movements since the 1970s, paying attention both to the level of differences between local integration regimes and to the level of structural similarities of global integration. The analysis maintains a special focus on movements’ class composition and inter-class relationships and the specific position of middle-class politics in movements.
This book demonstrates the importance of the credibility and the costs of accession conditionality for the adoption of EU rules in Central and Eastern Europe.
The new edition of this market-leading text brings together specially commissioned chapters by a team of top international scholars on the changing politics of this diverse region negotiating the competing pulls of the European Union and post-communist Russia.
Fourteen specialists of Central and Eastern European politics explore memory policies and politics by examining how and why contested memories are constantly reactivated in the former Soviet bloc. The book explores how new social and political actors can challenge the traditional narratives about the past produced by state bodies.