Description
Book SynopsisAnalyses the domestic and international factors that drive tax policy in Eastern Europe, beginning with a review of the greatest challenges in the initial creation of the capitalist tax systems, then turning to the evolution of specific tax forms in order to gauge the relative impact of domestic politics on tax policy.
Trade ReviewThis is a fascinating argument about the influence of international factors on taxation policy, and a very welcome corrective to prevailing views. The analysis is rigorous and compelling, and of great interest to scholars of post-communist politics, globalization, and fiscal policy."
—Anna Grzymala-Busse, University of Michigan
"Hilary Appel has written a delightful book clearly distinguishing between influences on tax policy in Eastern Europe. In a surprisingly easy read, she sorts out European integration, global competition, domestic politics, and ideology. This is an interesting, original, differentiated, and substantial piece of work."
—Anders Åslund, Peterson Institute for International Economics
"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
