Chapter 5. DEVELOPMENTS LEADING TO THE TAX REFORM OF 1930

Chapters in this book

1. Frontmatter i
2. PREFACE ix
3. CONTENTS xiii
4. LIST OF TABLES xv
5. FOREWORD xvii
6. INTRODUCTION 1
7. PART I: THEORY
8. Chapter 1. TAXATION AND DIRECT ECONOMIC CONTROLS 13
9. Chapter 2. TAXATION, INFLATION, AND THE FINANCIAL PLAN 22
10. Chapter 3. ALTERNATIVE METHODS OF TAXATION 61
11. Chapter 4. THE STRUCTURE OF SOVIET COMMODITY TAXATION 87
12. PART II: HISTORY
13. Chapter 5. DEVELOPMENTS LEADING TO THE TAX REFORM OF 1930 105
14. Chapter 6. DEVELOPMENTS IN THE TURNOVER AND PROFITS TAXES AFTER 1930 123
15. Chapter 7. TAXATION IN KIND 159
16. Chapter 8. DIRECT TAXATION OF THE POPULATION AND MISCELLANEOUS SOURCES OF BUDGET INCOME 177
17. PART III: STATISTICAL ANALYSIS
18. Chapter 9. TRENDS IN SOVIET TAXATION 215
19. Chapter 10. THE "BURDEN" OF MONEY TAXATION 241
20. PART IV: EVALUATION
21. Chapter 11. A CRITIQUE OF SOVIET TAXATION 275
22. APPENDIX 309
23. NOTES 333
24. INDEX 371
25. Backmatter 377