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Taxes and Empire: The Russian Tax Debate of 1870–1871

Taxes and Empire: The Russian Tax Debate of 1870–1871 <jats:sec><jats:title>Abstract</jats:title><jats:p>This article analyzes the 1870 – 1871 debate in the Russian central government and zemstvos over abolition of the soul tax and its replacement by a direct tax on property or by an income tax. It concludes that, in Russia, law mattered; taxation functioned as a social marker; a new hybrid political culture, a mixture of Polizeistaat and Rechtsstaat was coming into existence. The article draws a parallel between imperial Russia and the Ottoman empire, where by the early 1840s a similar hybrid legal culture also existed.</jats:p> </jats:sec> http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Russian History Brill

Taxes and Empire: The Russian Tax Debate of 1870–1871

Russian History , Volume 36 (1): 16 – Jan 1, 2009

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Publisher
Brill
Copyright
© 2009 Koninklijke Brill NV, Leiden, The Netherlands
ISSN
0094-288X
eISSN
1876-3316
DOI
10.1163/187633109X412357
Publisher site
See Article on Publisher Site

Abstract

<jats:sec><jats:title>Abstract</jats:title><jats:p>This article analyzes the 1870 – 1871 debate in the Russian central government and zemstvos over abolition of the soul tax and its replacement by a direct tax on property or by an income tax. It concludes that, in Russia, law mattered; taxation functioned as a social marker; a new hybrid political culture, a mixture of Polizeistaat and Rechtsstaat was coming into existence. The article draws a parallel between imperial Russia and the Ottoman empire, where by the early 1840s a similar hybrid legal culture also existed.</jats:p> </jats:sec>

Journal

Russian HistoryBrill

Published: Jan 1, 2009

Keywords: TAXATION; RUSSIA; OTTOMAN EMPIRE; ZEMSTVO; RECHTSSTAAT; LEGAL CULTURE

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