| ID | 155303 |
| Title Proper | Between fiscal, ideological, and social dilemmas |
| Other Title Information | the soviet ‘bachelor tax’ and post-war tax reform, 1941–1962 |
| Language | ENG |
| Author | Ironside, Kristy |
| Summary / Abstract (Note) | This article examines the ‘tax on bachelors, singles, and small families of the USSR’. The tax was introduced in 1941 to boost the birth rate and expanded in 1944 to finance the state’s benefits offered to mothers and children. The Ministry of Finance eventually moved away from its support for the regressive and inefficient bachelor tax and explored other tax-based strategies to boost the birth rate and support families. However, it was constrained in its reform efforts, both by Khrushchev and by ideas about the appropriate role of taxes as the Soviet Union progressed away from crisis and towards communism. |
| `In' analytical Note | Europe-Asia Studies Vol. 69, No.6; Aug 2017: p.855-878 |
| Journal Source | Europe-Asia Studies Vol: 69 No 6 |
| Key Words | Social Dilemmas ; Ideological ; Fiscal ; Soviet Bachelor Tax ; Post-War Tax Reform ; 1941–1962 |