Bread and the Soviet Fiscal System
The Review of Economics and Statistics
1953
7 ESTERN writers on Soviet fiscal probVI' lems have centered their attention principally on the theoretical implications of the turnover tax during the five-year plan periods. Treatment of the operative mechanics of the turnover tax has been brief and of recent date. The aim of this paper is to combine features of both expositions with respect to one specific commodity. Section I will discuss some of the assessment and collection techniques that apply to the bread-grain economy; section II will present a computation of costs, tax, and price for bread for selected years; and section III will attempt to quantify the importance of the bread-grain economy in the fiscal structure of the Soviet Union for selected years.
- DOI
- 10.2307/1925802
- Volume
- 35 (2)
- Pages
- 161
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- BibTeX
- Sources
- openalex crossref