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Keywords: Tax state
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Journal Articles
Journal:
Communist and Post-Communist Studies
Communist and Post-Communist Studies (2011) 44 (4): 245–255.
Published: 21 November 2011
... sociology and from Joseph Schumpeter’s analysis of modern “tax states,” it outlines a new approach to the study of various phenomena related to revenue-collection in postcommunism. More specifically, I examine a set of empirical and theoretical issues related to the reemergence of a taxpayer as having...