Peer Pressure: The Puzzle of Tax Compliance in the Early Nineteenth-Century Russia
How can developing countries successfully implement income taxes, which are generally desirable but costly to collect? This paper analyses the income tax compliance of elites in a developing country with a low administrative capacity, drawing attention to the role of either voluntary or quasi-voluntary components of tax acquiescence. In 1812, the Russian government introduced the progressive income tax, with the highest tax rate of 10 per cent. After Britain, the Russian Empire became the second country to adopt this levy – under the threat of Napoleonic invasion. Unlike the widely known and deeply investigated British case, the history of Russian income tax suffers from a lack of detailed research. I use a self-compiled unique dataset for estimating the level of tax compliance of the Russian noble elite at the individual level. The dataset is based on the self-reported tax returns of approximately 4,000 Russian aristocrats who had real estate in the Moscow region. Using narrative sources and crosschecking with official bank documents, I reveal not only that the Russian nobility declared reliable income information but also that the share of aristocratic evaders was relatively low (from 30 to 10 per cent). I argue that this surprisingly high level of tax compliance was achieved through a unique mechanism of tax collection involving the channels of social sanctioning and group identity, boosted by the national threat of Napoleonic invasion. This case could be considered as extremely important, insofar as the state could not achieve its fiscal aims due to coercive tools in the hands of bureaucracy but had to rely on subjects’ goodwill
, Growth and Crises in the Planned and Market Russian Economies (the End of the 1920s-2014) / Высшая школа экономики. Series WP2 "Количественный анализ в экономике". 2015. No. 3.
Russia is a country with a unique history. Its economy became strictly planned in 1928; then the turbulent processes of collectivization and industrialization took place; then the arduous years of the war with Nazi Germany came; then the Cold War with its armaments race started; then the USSR crashed and the transition from planned to ...
Added: April 9, 2015
, Ekonomika. Supplement B 2013 Vol. 92 No. 3 P. 271-277
This paper investigates if accounting evolved as a result of the interaction of special economic, cultural and political institutions which prevailed in Medieval Italy. A two step approach is implemented by the Historical and Comparative Institutional Analysis. First we investigate the features of above institutions led to accounting institutionalization. We found business environment, political, social, ...
Added: November 15, 2013
, Вопросы статистики 2015 № 10 С. 57-69
Using previously unpublished data stored in Russian archives, we compiled several annual time-series for Russian industry, agriculture, railroad freight transportation, and residential construction, from 1928 to 2014. We focused on indicators in physical units which had not been distorted with the incorrect price deflators of the Soviet era. Taken together, these time-series make it possible ...
Added: April 10, 2015
EricHelleiner, Forgotten foundations of Bretton Woods: international development and the making of the postwar order (Ithaca and London: Cornell University Press, 2014. Pp. ix + 304. ISBN 9780801452758 Hbk. $39.95)
, Economic History Review 2015 Vol. 68 No. 4 P. 1475-1476
Added: May 21, 2018
Berlin: De Gruyter, 2021
Added: November 29, 2020
, Экономическая социология 2016 Т. 17 № 1 С. 13-21
In the interview, Prof. Piketty expressed his skepticism about economists’ tendencies toward using formal models. Early on, he recognized the limits of an economic approach that was applied in ignorance of history. This profoundly affected his future academic career. He admits that his successful research on inequality was possible only in cooperation with other social disciplines. In addition, Prof. ...
Added: February 12, 2017
, Kritika: Explorations in Russian and Eurasian History 2014 Vol. 15 No. 4
Added: October 21, 2014
, , , Journal of Economic Surveys 2021 Vol. 35 No. 3 P. 655-669
The contributions to this Special Issue present the state of the art of growth accounting in economic history, exhibiting its strengths and weaknesses. Three set of articles compose the issue: comparative papers that discuss the challenges ahead, long-run perspectives on Britain since the Industrial Revolution, Japan, Italy and Spain from the late-19th century, and Latin America ...
Added: February 28, 2021
Страхи Томаса Грэшема и репутационные игры английских монархов с иностранными кредиторами в середине XVI века
, Средние века 2018 Т. 79 № 4 С. 93-111
This article investigates features of the subject position of the English monarchs in relation to the merchants of the Antwerp bourse where they borrowed money between 1544 and 1574 when they quitted the foreign borrowing having found it irksome. However, the thirty years that it borrowed the money internationally allow looking at the mechanisms of ...
Added: November 28, 2018
Рецензия на книгу Стефана Хедлунда «“Невидимая рука”, российская история и общественные науки: подходы к объяснению системных кризисов»
, Мир России: Социология, этнология 2014 Т. 23 № 4 С. 178-190
From the very beginning of Perestroika in the mid-1980s, the advocates of liberal reforms took little account (if at all) of the cultural and historical context, or sociocultural factors, in determining economic strategy. The actual policy of economic transformation in Russia relied on purely universalist prescriptions, putting too much faith in the market ‘magic’ rather ...
Added: December 19, 2014
, , , , in: Institutions, Innovation, and Industrialization: Essays in Economic History and Development. .: Princeton: Princeton University Press, 2015.. Ch. 6. P. 149-178.
There is now a very extensive and well-developed theoretical literature on the difficulties faced by durable goods monopolists in pricing their products. Surprisingly, the seminal article in this field did not come from a formal economic theorist but from Ronald Coase. Coase wanted to show that there are situations under which a pure monopolist might ...
Added: March 31, 2016
, Вестник НГУЭУ 2015 No. 4 P. 160-170
As a controller of state finances, theorist and inventor of triple-entry accounting system, F.V. Ezersky (1835–1915) contributed greatly to the dissemination of accounting and management knowledge and practices in Imperial Russia. In a book published in 1876, entitled «The frauds, losses and errors in the balance sheets as a part of the double-entry system of ...
Added: December 25, 2015
Malik, Hassan, Bankers and Bolsheviks: international finance and the Russian Revolution (Princeton and Oxford: Princeton University Press, 2018.)
, Economic History Review 2019 Vol. 72 No. 4 P. 1529-1530
In Bankers and Bolsheviks, financial historian Hassan Malik tells a fascinating story of one of the world's most lucrative financial markets at the beginning of the twentieth century and one of the most eventful periods in human history—the late 1890s to 1918 in Imperial Russia. ...
Added: November 21, 2019
Современная отечественная историография и перспективы изучения промышленной эвакуации периода Великой Отечественной войны
, , Новейшая история России 2020 Т. 10 № 3 С. 757-772
The article analyzes contemporary Russian historiography on the evacuation of industries during the Great Patriotic War. Particular attention is paid to digital data cited by researchers about the number of industrial enterprises from different economic sectors evacuated into the rear as one of the most important characteristics of the USSR military economy. The absence of ...
Added: November 1, 2020
О соотношении разных видов поместной документации конца XVI-XVII вв.: на материалах Водской пятины Новгородской земли
, Экономическая история. Ежегодник 2012 № 2011/2012 С. 7-22
В статье приводится подробный обзор разных типов поместной документации XVI-XVII вв.: писцовых, дозорных, обыскных, отдельных, отписных книг; дается характеристика этих документов и их использование в текущей деловой документации XVI-XVII вв. Рассматриваются случаи забвения и длительного употребления различных типов документов ...
Added: January 23, 2013
Stellenbosh: World Economic History Association, 2012
The collection of reports of XVIth World Economic History Congress 2012 in Stellenbosh (South Africa) covers a various perspective on economic history - from quantitative history of macro and microeconomic processes to sociocultural history of entrepreneurship ...
Added: January 14, 2016
, В кн.: Информационный бюллетень ассоциации "История и компьютер". Вып. 47: Материалы XVI международной конференции Ассоциации "История и компьютер" : 26-28 октября 2018 г., Москва..: М.: Ассоциация "История и компьютер", 2018.. С. 45-46.
Статья посвящена динамике экономических показателей советских предприятий, источниковедческим и методологическим проблемам подобного анализа ...
Added: November 27, 2019
, , , Itinerario 2013 Vol. 37 No. 2 P. 7-21
Added: December 10, 2021
, Международный бухгалтерский учет 2014 № 26 (320) С. 53-62
The article analyses the structure and evolution of accounting as a socio-economic institute since the beginning of the 2nd millennium BC to the present day. The author demonstrates that the sequence of stages of formation of the institute of accounting and its functionality meet the common patterns of institutionalization. The structure of accounting highlights institutions of accounting practices (techniques and professions) and accounting knowledge ...
Added: July 10, 2014
, Журнал Новой экономической ассоциации 2016 № 1 (29) С. 54-82
The interrelations between culture and economic development cause noticeable interest in the academic community in recent years, however a set of questions still remain open. In particular, there isn’t a lot of works about the interdependence of visual culture and economic practices. The paper shows the interdependence of accounting practices that ensure transparency in society, with ...
Added: April 7, 2016
, Gestion & Finances Publiques 2014 No. 11-12 P. 138-144
Cet article se propose de retracer l’invention de l’impôt sur le revenu en Russie impériale. En procédant au démantèlement de l’archaïque système de capitation, le tsar Alexandre II ouvrit la voie à la modernisation de la fiscalité impériale, qui s’étala jusqu’au début du XXe siècle. Durant cette période, plusieurs projets en vue d’introduire un impôt ...
Added: October 29, 2014
, , in: Histoire, ecologie et anthropologie : Trois generations face a l'oeuvre d'Emmanuel Le Roy Ladurie. .: P.: PUPS, 2011.. P. 407-421.
The paper analyzes the characteristics of perception of creativity E. Le Roy Ladurie in the USSR and Russia. Pathways of information was the academic medievalists reviews, reviews of professional critics of bourgeois historiography, abstract journals and collections. During the perestroika years the popularity of Le Roy Ladurie has increased significantly, but the introduction to his ...
Added: March 12, 2013
, Фискальная политика в будущем: вызовы и возможности / Высшая школа экономики. Series WP BRP 55/LNG/2017. 2007. No. 03.
This paper examines some of the challenges and opportunities for fi scal policy in the future. It starts by recalling the evolution of the modern tax system with the introduction of a progressive income tax and value-added taxes, and the consequent rise of government spending fi nanced from a widening revenue base. It then highlights ...
Added: March 12, 2013