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Representation through Taxation

Revenue, Politics, and Development in Postcommunist States

Language EnglishEnglish
Book Paperback
Book Representation through Taxation Scott Gehlbach
Libristo code: 02024356
Publishers Cambridge University Press, September 2010
Social scientists teach that politicians favor groups that are organized over those that are not. Re... Full description
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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.

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About the book

Full name Representation through Taxation
Language English
Binding Book - Paperback
Date of issue 2010
Number of pages 216
EAN 9780521168809
ISBN 0521168805
Libristo code 02024356
Weight 32
Dimensions 147 x 222 x 14
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