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P1: KAE CUUS238-FM CUUS238/Gehlbach 978 0 521 88733 5 This page intentionally left blank July 16, 2008 23:57 P1: KAE CUUS238-FM CUUS238/Gehlbach 978 0 521 88733 5 July 16, 2008 Representation through Taxation Social scientists teach that politicians favor groups that are organized over those that are not. Representation through Taxation challenges this conventional wisdom. Emphasizing that there are limits to what organized interests can credibly promise in return for favorable treatment, Gehlbach shows that politicians may instead give preference to groups – organized or not – that by their nature happen to take actions that are politically valuable. Gehlbach develops this argument in the context of the postcommunist experience, focusing on the incentive of politicians to promote sectors that are naturally more tax compliant, regardless of their organization. In the former Soviet Union, tax systems were structured around familiar revenue sources, magnifying this incentive and helping to prejudice policy against new private enterprise. In Eastern Europe, in contrast, tax systems were created to cast the revenue net more widely, encouraging politicians to provide the collective goods necessary for new firms to flourish. Scott Gehlbach is Associate Professor of Political Science at the University of Wisconsin–Madison. He is also a research associate of Centre for Economic and Financial Research in Moscow, where he spent the 2007–2008 academic year as a Fulbright-Hays Faculty Research Abroad Fellow, and is a recent recipient of a Social Science Research Council Eurasia Program Postdoctoral Research Fellowship. His work has appeared in numerous journals, including the American Journal of Political Science, the Quarterly Journal of Political Science, Economics and Politics, and Rationality and Society. His dissertation on the political economy of taxation in postcommunist states won the Mancur Olson Award for the best dissertation in the field of political economy. Professor Gehlbach received his Ph.D. in political science and economics from the University of California–Berkeley. i 23:57 P1: KAE CUUS238-FM CUUS238/Gehlbach 978 0 521 88733 5 ii July 16, 2008 23:57 P1: KAE CUUS238-FM CUUS238/Gehlbach 978 0 521 88733 5 July 16, 2008 Cambridge Studies in Comparative Politics General Editor Margaret Levi University of Washington, Seattle Assistant General Editor Stephen Hanson University of Washington, Seattle Associate Editors Robert H. Bates Harvard University Torben Iversen Harvard University Stathis Kalyvas Yale University Peter Lange Duke University Helen Milner Princeton University Frances Rosenbluth Yale University Susan Stokes Yale University Sidney Tarrow Cornell University Kathleen Thelen Northwestern University Erik Wibbels Duke University Other Books in the Series David Austen-Smith, Jeffry A. Frieden, Miriam A. Golden, Karl Ove Moene, and Adam Przeworski, eds., Selected Works of Michael Wallerstein: The Political Economy of Inequality, Unions, and Social Democracy Lisa Baldez, Why Women Protest? Women’s Movements in Chile Stefano Bartolini, The Political Mobilization of the European Left, 1860–1980: The Class Cleavage Robert H. Bates, When Things Fell Apart: State Failure in Late-Century Africa Mark Beissinger, Nationalist Mobilization and the Collapse of the Soviet State Nancy Bermeo, ed., Unemployment in the New Europe Carles Boix, Democracy and Redistribution Carles Boix, Political Parties, Growth, and Equality: Conservative and Social Democratic Economic Strategies in the World Economy Catherine Boone, Merchant Capital and the Roots of State Power in Senegal, 1930–1985 (Continues after the index) iii 23:57 P1: KAE CUUS238-FM CUUS238/Gehlbach 978 0 521 88733 5 iv July 16, 2008 23:57 P1: KAE CUUS238-FM CUUS238/Gehlbach 978 0 521 88733 5 July 16, 2008 Representation through Taxation REVENUE, POLITICS, AND DEVELOPMENT IN POSTCOMMUNIST STATES SCOTT GEHLBACH University of Wisconsin–Madison v 23:57 CAMBRIDGE UNIVERSITY PRESS Cambridge, New York, Melbourne, Madrid, Cape Town, Singapore, São Paulo Cambridge University Press The Edinburgh Building, Cambridge CB2 8RU, UK Published in the United States of America by Cambridge University Press, New York www.cambridge.org Information on this title: www.cambridge.org/9780521887335 © Scott Gehlbach 2008 This publication is in copyright. Subject to statutory exception and to the provision of relevant collective licensing agreements, no reproduction of any part may take place without the written permission of Cambridge University Press. First published in print format 2008 ISBN-13 978-0-511-43689-5 eBook (EBL) ISBN-13 978-0-521-88733-5 hardback Cambridge University Press has no responsibility for the persistence or accuracy of urls for external or third-party internet websites referred to in this publication, and does not guarantee that any content on such websites is, or will remain, accurate or appropriate. P1: KAE CUUS238-FM CUUS238/Gehlbach 978 0 521 88733 5 To my parents, who showed me the world vii July 16, 2008 23:57 P1: KAE CUUS238-FM CUUS238/Gehlbach 978 0 521 88733 5 Fantastic grow the evening gowns; Agents of the Fisc pursue Absconding tax-defaulters through The sewers of provincial towns. W. H. Auden, “The Fall of Rome” viii July 16, 2008 23:57