Fundamental shifts in Eastern European tax policy

"A useful text and reference book. These essays are at their best in serving both area study and political sociology."--Slavic Review --

Contrary to dominant narratives which portray East European politics as a pendulum swing between democracy and authoritarianism, conventionally defined in terms of an ahistorical cultural geography of East vs. West, this book analyzes post-socialist transformation as part of the long downturn of the post-WWII global capitalist cycle. Based on an empirical comparison of two countries with significantly different political regimes throughout the period, Hungary and Romania, this study shows how different constellations of successive late socialist and post-socialist regimes have managed internal and external class relations throughout the same global crisis process, from very similar positions of semi-peripheral, post-socialist systemic integration. Within this context, the book follows the role of social movements since the 1970s, paying attention both to the level of differences between local integration regimes and to the level of structural similarities of global integration. The analysis maintains a special focus on movements’ class composition and inter-class relationships and the specific position of middle-class politics in movements.

Fourteen specialists of Central and Eastern European politics explore memory policies and politics by examining how and why contested memories are constantly reactivated in the former Soviet bloc. The book explores how new social and political actors can challenge the traditional narratives about the past produced by state bodies.

The Oxford Handbook of Populism presents the state of the art of research on populism from the perspective of Political Science. The book features work from the leading experts in the field, and synthesizes the main strands of research in four compact sections: concepts, issues, regions, and normative debates. Due to its breath, The Oxford Handbook of Populism is an invaluable resource for those interested in the study of populism, but also forexperts in each of the topics discussed, who will benefit from accounts of current discussions and research gaps, as well as a map of new directions in the study of populism.

Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.

This book is the second of two studies which systematically explore territoriality of the vote in Europe. They investigate when and where voters treat regional elections differently from national contests and aim to increase our understanding of the dynamics of electoral competition, which have become increasingly multifarious and complex in many countries due to the establishment and strengthening of regional government. This volume brings together leading experts on elections who analyze differences between regional and national electoral outcomes in ten East European countries since 1990. Based on a common analytical framework, each chapter investigates congruence between regional and national elections and traces and explains second-order and regional election effects. The editors applied a similar analytical framework in Regional and National Elections in Western Europe (Palgrave, 2013) which focused on 13 West European countries, enabling the authors to compare regional electoral dynamics between Eastern and Western Europe and observe to what extent explanations for territorial heterogeneity in the vote in the West also apply to the East. This book will be of particular interest to advanced students and scholars in the fields of comparative politics, regional studies, Eastern-European politics, and democratization.

In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.

Based on data from European Union countries, this book presents a theoretical framework to discuss how governments coordinate budgeting decisions.