Politics of Tax Reform
Politics of Tax Reform
Making (and Unmaking) Revenue Bargains
This chapter examines the politics of tax reform and how tax reform was affected by revenue bargains. In particular, it asks why some postcommunist states were able to enact fundamental tax reform, while others were not. The chapter compares three rounds of tax reform in Poland and Russia to determine how the degree of political contestation in each country influenced the success or failure of tax reform. It goes beyond the formal tax code to reveal the underlying informal revenue bargains and how revenue bargaining enabled postcommunist states to overcome the initial societal resistance to new revenue claims. It shows that although revenue bargains helped the new states to survive early fiscal crises, they became enduring political constraints on the tax policy process and provided the foundation for transitional tax regimes.
Keywords: tax reform, revenue bargain, postcommunist state, Poland, Russia, tax policy, politics
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