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

E-DITION

$65.00 • £54.95 • €60.00

ISBN 9780674498600

Publication Date: 01/01/1955

376 pages

World

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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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