States of Obligation: Taxes and Citizenship in the Russian Empire and Early Soviet Republic

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Yanni Kotsonis

States of Obligation

Taxes and Citizenship in the Russian Empire and Early Soviet Republic

Yanni Kotsonis

$160

Hardback

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English

University of Toronto Press
30 September 2014

European history; Economic theory & philosophy; Economic history; Taxation

Beginning in the 1860s, the Russian Empire replaced a poll tax system that originated with Peter the Great with a modern system of income and excise taxes. Russia began a transformation of state fiscal power that was also underway across Western Europe and North America. States of Obligation is the first sustained study of the Russian taxation system, the first to study its European and transatlantic context, and the first to expose the essential continuities between the fiscal practices of the Russian Empire and the Soviet Union.

Using a wealth of materials from provincial and local archives across Russia, Yanni Kotsonis examines how taxation was simultaneously a revenue-raising and a state-building tool, a claim on the person and a way to produce a new kind of citizenship. During successive political, wartime, and revolutionary crises between 1855 and 1928, state fiscal power was used to forge social and financial unity and fairness and a direct relationship with individual Russians. State power eventually overwhelmed both the private sector economy and the fragile realm of personal privacy. States of Obligation is at once a study in Russian economic history and a reflection on the modern state and the modern citizen.

By: Yanni Kotsonis
Imprint: University of Toronto Press
Country of Publication: Canada
Dimensions: Height: 236mm, Width: 160mm, Spine: 35mm
Weight: 900g
ISBN: 9781442643543
ISBN 10: 1442643544
Pages: 504
Publication Date: 30 September 2014
Audience: College/higher education , Professional and scholarly , Primary , Undergraduate
Format: Hardback
Publisher's Status: Active

Yanni Kotsonis is an associate professor in the Departments of History and of Russian and Slavic Studies and founding Director of the Jordan Center for the Advanced Study of Russia at New York University.

Reviews for States of Obligation: Taxes and Citizenship in the Russian Empire and Early Soviet Republic

'As a study of both reformist and revolutionary state fiscal policy, an important area that has been much neglected, this is an intellectually sophisticated and stimulating work.' -- Steven Hoch American Historical review, December 2015 'This book opens the door to new questions related to the means by which state, population, and economy intersect in Russia and elsewhere. The author and press are to be congratulated for blessing us with these intellectual provocations.' -- David W. Darrow Revolutionary Russia November 2015

Commended for Davis Center Book Prize in Political and Social Studies awarded by ASEEES 2015 (United States)
Winner of Association for Slavic, East European,and Eurasian Studies Ed A. Hewett Book Prize 2015
Winner of Association for Slavic, East European,and Eurasian Studies Ed A. Hewett Book Prize 2015.
Winner of Canadian Historical Association Wallace K. Ferguson Prize 2015
Winner of Canadian Historical Association Wallace K. Ferguson Prize 2015.
Winner of Ed A Hewett Book Prize awarded by ASEEES 2015 (United States)