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Representation through Taxation

Representation through Taxation : Revenue, Politics, and Development in Postcommunist States. 税を通じての表象 -ポスト社会主義諸国における歳入、政治、開発-

・ISBN 978-0-521-88733-5 2008 hard GB£ 53.00

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・ISBN 978-0-521-16880-9 2010 paper GB£ 34.00

¥10,771.- (税込) (※)価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-0-511-51010-6

著者・編者Gehlbach, Scott,
シリーズCambridge Studies in Comparative Politics
出版社(Cambridge U. Pr., US)
ページ数194 pp.
言語ENG
ニュース番号<553-966>

解説

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.