"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.
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