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Gehlbach, Scott 作者

译者

2008-8 出版日期

216 页数

USD 105.09 价格

Cambridge Studies in Comparative Politics 丛书系列

9780521887335 图书编码

Representation Through Taxation 在线电子书图书标签: 苏东研究比较政治政治经济学社会运动民主转型政治学财政税收

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Representation Through Taxation 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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经济学的学生抢饭碗系列...08年的时候用formal model和回归在这个领域还是比较少见吧，讲苏联时期的税制差异（Corporate v. Individual）怎么延续到解体后的，不过确实可以看出理论部分过于简单了

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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 – that by their nature happen to take actions that are politically valuable. 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.

Honorable Mention, 2009 Davis Center Book Prize in Political and Social Studies, American Association for the Advancement of Slavic Studies

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