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.     

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.     

Proposed regulations to govern private business use of tax-exempt bond financed facilities

For the most part, owners of tax-exempt hospitals and other health care facilities should welcome the issuance of the proposed regulations because they generally clarify and liberalize former law. As pointed out, however, in certain instances the proposed regulations do impose additional requirements not found in current law. Accordingly, in those instances in which exempt facility owners may elect to apply the proposed regulations prior to their finalization, a careful analysis needs to be made of whether the old or new regime would be most beneficial.     

From underworld to underground

In the West economically motivated crime is usually perceived as a matter for the police while the performance of the economy is a matter for the political authorities. This paper argues that the growth and evolution of the modern underground economy has made such a distinction obsolete. Not only have the frontiers between the legitimate and the criminal sectors of the economy blurred, but the distinction between the explicitly criminal and the merely informal aspects of the modern underground economy has become largely meaningless. Given the tremendous growth of underground activity, this means that the issue must now be addressed not just on the enterprise level, as a police matter, but on the level of the economy as a whole, by economic policy makers. This in fact is something that many developing countries long ago realized. The paper therefore asks whether developing countries have been any more successful in using monetary, fiscal and balance of payments policy to mitigate the adverse social and economic impact of widespread underground economic activity than have Western countries who have relied mainly on the sanction of criminal law. It concludes that both approaches are deficient in so far as they neglect the degree to which modern underground activity can no longer be seen as a manifestation of deviant economic behavior so much as a virtual economic insurgency against the status quo distribution of income and wealth and the codes of economic behavior which accompany it. However dramatic are the financial manifestations of the spread of enterprise crime, ultimately the challenge it poses must be addressed as the political and ideological level.     

Population: malady or symptom?

The 1994 International Conference on Population and Development (ICPD) opened the dawn of a new era in discourse over population. A newfound consensus was reached between North and South which was not there during the two previous world population conferences in Bucharest and Mexico. While consensus was reached at the 1994 ICPD on the need for action, however, debate over population is far from settled. Causes of population growth, the links between population growth and economic development, and environmental degradation remain controversial topics. The authors analyze the basis of the ICPD consensus at the local, national, and global levels. They also compare the development discourse to the political discourse over population. Both discourses emphasize different aspects of a far more complex reality. The question is which discourse to choose as a basis for drawing policy recommendations. The emerging view on the way to Cairo was that consensus would be achieved on the basis of development discourse. Success on the action plan rests upon the belief that more contraceptives, more health services, and more schools will be enough to reduce fertility rates. The political discourse, however, is better than the development discourse as a basis for policy making because it stresses the need for integration rather than running the risk of exclusion. The political discourse is also more demanding.