Reviews

Vladimir Mau, The Political History of Economic Reform in Russia, 1985–1994 (Foreword by Lord Skidelsky; afterword by Egor Gaidar). London: Centre for Research into Communist Economies, 1996, viii + 135 pp. £9.95.

Tim McDaniel, The Agony of the Russian Idea. Princeton, NJ: Princeton University Press, 1996, x + 201 pp. £24.95.

John Lowenhardt, The Reincarnation of Russia. Struggling with the Legacy of Communism, 1990–1994. Harlow: Longman, 1995, xii + 238 pp. £12.99.

Jeffrey W. Hahn (ed.), Democratization in Russia: The Development of Legislative Institutions. New York: M. E. Sharpe, 1996, 328 pp., $63.95 h/b, $24.95 p/b.

Celeste A. Wallander (ed.), The Sources of Russian Foreign Policy after the Cold War. Boulder Co: Westview, 1996, xi + 233 pp., £15.50.

David Cox, Retreating from the Cold War: Germany, Russia and the Withdrawal of the Western Group of Forces, London: Macmillan, 1996, xiv + 185 pp., £35.00.

Mark Webber, The International Politics of Russia and the Successor States. Manchester: Manchester University Press, 1996, xvii + 366 pp. £14.99.

Michael Kraus & Ronald D. Liebowitz (eds), Russia and Eastern Europe after Communism: The Search for New Political, Economic and Security Systems. Boulder, Co: Westview Press, 1996, xv+ 349 pp., £51.95.

Ivan T. Berend, Central and Eastern Europe, 1944–1993: Detour from Periphery to Periphery. Cambridge: Cambridge University Press, 1996, xvii + 414 pp., £45.00.

Hubert Tworzecki, Parties and Politics in Post‐1989 Poland. Boulder, Co: Westview, 1996 xv + 219 pp.,

Jaroslav Krej?í & Pavel Machonin, Czechoslovakia 1918–92: A Laboratory for Social Change. Basingstoke: Macmillan, 1996, xviii + 266 pp., £42.50.

Jon Elster (ed.), The Roundtable Talks and the Breakdown of Communism. Chicago: The University of Chicago Press. 1996, vi + 247 pp., £31.95.

J. Eatwell, M. Ellman, M. Nuti & J. Shapiro, Transformation and Integration: Shaping the Future of Central and Eastern Europe. London: Institute for Public Policy Research, 1995, 206 pp.

D. Gross & A. Steinherr, Winds of Change—Economic Transition in Central and Western Europe. London: Longman, 1995.

Constantine Michalopoulos & David Tarr, Trade Performance and Policy in the New Independent States. Washington, DC: The World Bank, 1996, vi + 30 pp.

Laurila Juhani, Finnish‐Soviet Clearing Trade and Payment System: History and Lessons. Helsinki: Bank of Finland, 1995, 144 pp.

Walter R. Iwaskiw (ed.), Estonia, Latvia and Lithuania: Country Studies. Washington, DC: Federal Research Division, Library of Congress, 1996, xxxix + 304 pp.

Peter Unwin, Baltic Approaches. Wilby Hall, Norwich: Michael Russell, 1996, 256 pp., £19.50.

Yegor Ligachev, Inside Gorbachev's Kremlin: The Memoirs of Yegor Ligachev. Boulder, CO: Westview, 1996, xxxix + 407 pp., £19.00.

Hillel Ticktin & Michael Cox (eds), The Ideas of Leon Trotsky. London: Porcupine Press, 1995, viii + 386 pp., £14.95.

Folke Dovring, Leninism: Political Economy as Pseudoscience, Westport,: Praeger, 1996, xi + 155 pp., £39.95.

Kevin Anderson, Lenin, Hegel, and Western Marxism: A Critical Study, Urbana, IL: University of Illinois Press, 1995, xvii + 311 pp., $49.95 h/b, $15.95 p/b.

Ragnar E. Löfstedt & Gunnar Sjöstedt (eds), Environmental Aid Programmes to Eastern Europe, Aldershot: Avebury, 1996, ix+226 pp., £37.50.

Seabron Adamson, Robin Bates, Robert Laslett & Alberto Potoschnig, Energy Use, Air Pollution, and Environmental Policy in Krakow: Can Economic Incentives Really Help? Washington DC: The World Bank, 1996, 67 pp.

Alexander S. Preker & Richard G.A. Feachem, Market Mechanisms and the Health Sector in Central and Eastern Europe. Washington DC: The World Bank, 1995, 48 pp.

Adrian Room, Placenames of Russia and the Former Soviet Union. London: McFarland 1996, v + 282 pp., £52.65.

G. S. Smith, The Letters of D. S. Mirsky to P. P. Suvchinskii, 1922–31. Birmingham: Department of Russian Language and Literature, University of Birmingham, 1995, vii + 238 pp., £16.00

Nicholas Rzhevsky (ed.), An Anthology of Russian Literature from Earliest Writings to Modern Fiction: Introduction to a Culture. London: M. E. Sharpe, 1996, xiv + 587 pp.

Donald J. Raleigh (ed.), The Emperors and Empresses of Russia: Rediscovering the Romanovs. New York: M. E. Sharpe, 1996, xviii + 414 pp., $59.95 h/b, $23.95 p/b.

Maureen Perrie, Pretenders and Popular Monarchism in Early Modern Russia: The False Tsars of the Time of Troubles. Cambridge: Cambridge University Press, 1995, xvii + 269 pp. £40.00.     

The State of American Federalism, 1996-1997

Federalism enjoyed political and popular salience during theperiod 1996–1997 as the so-called "Devolution Revolution"began to be implemented and analyzed in the United States. Whilethere were a few examples of important Revolutionary efforts,the federal government continued to hold much of the power andsignificance it has achieved over the past sixty years. Evenin the area of welfare policy, where in 1996 there were historicreforms enacted to end the federal entitlement, the federalgovernment maintained a significant presence that made the ideaof devolution of welfare policy responsibility some what questionable.Nevertheless, states continued to lead in policy innovationin areas ranging from education to health, and the U.S. SupremeCourt continued to question the limits of federal power. Thepast year illustrated, once again, the complexity of our federalsystem and how difficult it is to reform federalism—particularlywhen it involves a shift in power and creates the perceptionof winners and losers.     

Commissioner v. Schleier: back to the drawing board on the taxation of employment dispute recoveries

The Court's decision in Schleier leaves the taxation of recoveries arising out of employment disputes, as well as many other types of disputes, in a state of confusion. To be sure, employers and employees now know with certainty that recoveries under the ADEA are not excludable from income under Section 104(a)(2). Recoveries under other statutes, however, including the Fair Labor Standards Act and the 1991 version of Title VII of the Civil Rights Act of 1964, are altogether unclear after Schleier. In the absence of further guidance, employers should consider adopting a more conservative approach to employment dispute settlements by treating settlement payments as taxable income, subject to withholding and employment taxes.