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Fiscal Decentralization in the Soviet Economy*

Author

Listed:
  • Daniel Berkowitz

    (University of Wisconsin-Madison)

  • Beth Mitchneck

    (University of Arizona)

Abstract

This paper surveys local public finance developments in the former Soviet Union during perestroika. We argue that there was a significant decentralization of taxation power and responsibility to the oblast and city levels between 1985 and 1990. This decentralization, accompanied by more pressure on local organizations to spend, led to the breakdown of a coordinated all-Union fiscal system.

Suggested Citation

  • Daniel Berkowitz & Beth Mitchneck, 1992. "Fiscal Decentralization in the Soviet Economy*," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 34(2), pages 1-18, July.
    • Handle: RePEc:pal:compes:v:34:y:1992:i:2:p:1-18
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    Cited by:

    1. Berkowitz, Daniel, 1996. "On the persistence of rationing following liberalization: A theory for economies in transition," European Economic Review, Elsevier, vol. 40(6), pages 1259-1279, June.
    2. William Dillinger, 2007. "Intergovernmental Fiscal Relations in the New EU Member States : Consolidating Reforms," World Bank Publications - Books, The World Bank Group, number 6780.
    3. Berkowitz, Daniel, 1997. "Regional income and secession: Center-periphery relations in emerging market economies," Regional Science and Urban Economics, Elsevier, vol. 27(1), pages 17-45, February.

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