Reviews

Orlando Figes, A People's Tragedy: The Russian Revolution 1891–1924. London: Jonathan Cape, 1996, xx + 923 pp., £25.00

Hafeez Malik (ed.), The Roles of the United States, Russia and China in the New World Order. Basingstoke: Macmillan, 1997, xvi + 333 pp., £47.50.

Leszek Buszynski, Russian Foreign Policy after the Cold War. Westport and London: Praeger, 1996, xiv + 243 pp., £46.95.

Mette Skak, From Empire to Anarchy: Postcommunist Foreign Policy and International Relations. London: C. Hurst & Company, 1996, x + 340 pp., £35.00 h/b, £14.95 p/b.

Hans von Zon, The Future of Industry in Central and Eastern Europe. Aldershot: Avebury, 1996, x + 164 pp., £35.00.

Bartlomiej Kaminski (ed.), Economic Transition in Russia and the New States of Eurasia. Armonk, New York: M.E. Sharpe, 1996, xviii + 430 pp.

Ben Fowkes, The Disintegration of the Soviet Union: A Study in the Rise and Triumph of Nationalism. Basingstoke: Macmillan, 1997, xii + 273 pp., £40.00

Juan J. Linz & Alfred Stepan, Problems of Democratic Transition and Consolidation. Southern Europe, South America, and Post‐Communist Europe. London: The Johns Hopkins University Press, 1996, xx + 479 pp., £15.50.

David Lane, The Rise and Fall of State Socialism. Cambridge: Polity Press, 1996, 233 pp., £12.95.

Reneo Lukic & Allen Lynch, Europe from the Balkans to the Urals: The Disintegration of Yugoslavia and the Soviet Union. Oxford: Oxford University Press, 1996, xvii + 436 pp.

Thomas Cushman & Stjepan G. Mestrovic (eds), This Time We Knew: Western Responses to Genocide in Bosnia. New York: New York University Press, 1996, ix + 412 pp., $50.00 h/b, $18.95 p/b.

Derek Hall & Darrick Danta (eds), Reconstructing the Balkans. A Geography of the New Southeast Europe. Chichester: John Wiley & Sons, 1996, xx + 260 pp., £45.00.

Ajay Patnaik. Central Asia. Between Modernity and Tradition. New Delhi: Konark Publishers, 1996, viii + 238 pp.

Rudolf L. Tokes, Hungary's Negotiated Revolution: Economic Reform, Social Change and Political Succession, 1957–1990. Cambridge: Cambridge University Press, 1996, xxiii + 544 pp., £19.95.

John D. H. Downing, Internationalizing Media Theory, Transition, Power, Culture, Reflections on Media in Russia, Poland and Hungary 1980–95. London: Sage, 1996, xviii + 269 pp., £45.00 h/b, £13.95 p/b.

Rogers Brubaker, Nationalism Reframed: Nationhood and the National Question in the New Europe. Cambridge: Cambridge University Press, 1996, xi + 202 pp., £35.00 h/b, £12.95 p/b.

Donald P. Steury (ed.), Intentions and Capabilities: Estimates on Soviet Strategic Forces, 1950–1983. Washington DC: Center for the Study of Intelligence, 1996, xxii + 504 pp.

R. W. Davies, Crisis and Progress in the Soviet Economy, 1931–1933. Basingstoke: Macmillan, 1996, xviii + 612 pp., £65.00.

William Chase, Jeffrey Burds, S. V. Praslova, A. K. Sokolov & E. A. Tiurina (eds), Russian Stale Archive of the Economy: A Research Guide: I. Guide to Collections. Moscow: Blagovest, 1994, xx + 679 pp.

V. P. Butt, A. B. Murphy, N. A. Myshov & G. R. Swain (eds), The Russian Civil War. Documents from the Soviet Archives. London: Macmillan, 1996, xvii + 217 pp., £15.99.

Ilya Somin, Stillborn Crusade: The Tragic Failure of Western Intervention in the Russian Civil War, 1918–1920. New Brunswick, NJ: Transaction Publishers, 1996, ix + 236 pp., £21.95, $32.99.

David R. Shearer, Industry, State, and Society in Stalin's Russia, 1926–1934. Ithaca: Cornell University Press, 1996, xiv + 263 pp., £33.50 h/b, £14.95 p/b.

Peter H. Solomon Jr., Soviet Criminal Justice under Stalin. Cambridge: Cambridge University Press, 1997, xvii + 494 pp., £55.00 h/b, £19.95 p/b.

Richard G. Hovannisian, The Republic of Armenia, Volume III, From London to Sèvres, February‐August 1920, xx + 534 pp., and Volume IV, Between Crescent and Sickle: Partition and Sovietization, xii + 496 pp. Berkeley, University of California Press, 1996. £35.00 each volume.

Ian D. Thatcher & James D. White (eds), Journal of Trotsky Studies. Glasgow: Institute of Russian & East European Studies, 1993–1996, Nos. 1–4, £10.00 (Institutions), £5.00 (Individuals).

Mikhail Baitalsky, Notebooks for the Grandchildren. Recollections of a Trotskyist Who Survived the Stalin Terror, Edited and translated by Marilyn Vogt‐Downey. Atlantic Highlands, New Jersey, 1996, xviii + 447 pp.

Leopoldina Plut‐Pregelj & Carole Rogel, Historical Dictionary of Slovenia. London: The Scarecrow Press, Inc, 1996, xxvii + 345 pp., £63.65.     

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.