Cover: Soviet Taxation: The Fiscal and Monetary Problems of a Planned Economy, from Harvard University PressCover: Soviet Taxation in E-DITION

Soviet Taxation

The Fiscal and Monetary Problems of a Planned Economy

Available from De Gruyter »

Product Details


$65.00 • £54.95 • €60.00

ISBN 9780674498600

Publication Date: 01/01/1955

376 pages


Harvard University Press has partnered with De Gruyter to make available for sale worldwide virtually all in-copyright HUP books that had become unavailable since their original publication. The 2,800 titles in the “e-ditions” program can be purchased individually as PDF eBooks or as hardcover reprint (“print-on-demand”) editions via the “Available from De Gruyter” link above. They are also available to institutions in ten separate subject-area packages that reflect the entire spectrum of the Press’s catalog. More about the E-ditions Program »

Analyzing the Soviet tax system theoretically, statistically, and historically in terms of such criteria as preservation of work incentives, efficiency in allocation of resources, equity in the distribution of income, and containment of inflation, this book provides a comprehensive description of the financial problems of the Soviet Union over periods of accelerated industrialization and war. One of the author’s most significant conclusions is that in Russia equity is sacrificed to the cause of preserving work incentives. After discussing the theory of Soviet fiscal and monetary policy, Franklyn Holzman turns to a description and history of each Soviet tax. Primary attention is focused on the sales or turnover taxes.

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