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.     

Reviews

Susan Gross Solomon (ed.), Beyond Sovietology: Essays in Politics and History. New York and London: M.E. Sharpe, 1993, 254 pp., £38.00.

Alice H. Amsden, Jacek Kochanowicz & Lance Taylor, The Market Meets Its Match. Restructuring the Economics of Eastern Europe. Cambridge, MA: Harvard University Press, 1994, 250 pp.

Robert E. Ebel, Energy Choices in Russia. Washington, DC: Center for Strategic and International Studies, 1994, xii + 152 pp., $16.95.

Michael Waller, The End of the Communist Power Monopoly. Manchester: Manchester University Press, 1993, viii + 287 pp., £35.00 h/b., £9.99 p/b.

Minxin Pei, From Reform to Revolution: The Demise of Communism in China and the Soviet Union. Cambridge, MA: Harvard University Press, 1994, 253 pp., £29.95.

William G. Rosenberg & Lewis H. Siegelbaum (eds), Social Dimensions of Soviet Industrialisation. Bloomington and Indianapolis, IN: Indiana University Press, 1993, xix + 296 pp., £12.99 p/b.

Taras Kuzio & Andrew Wilson, Ukraine: Perestroika to Independence. Basingstoke: Macmil‐lan Press, 1994, xiv + 260 pp., £40.00.

Russell F. Farnen (ed.), Nationalism, Ethnicity, and Identity. Cross National and Comparative Perspectives. New Brunswick, NJ, and London: Transaction, 1994, xiv + 538 pp., £49.95.

Edwin Thomas Bacon, The Gulag at War: Stalin's Forced Labour System in the Light of Archives. Basingstoke: Macmillan, 1994, xii + 190 pp.

Robert S. Ross, China, the United States and the Soviet Union: Tripolarity and Policy Making in the Cold War. Armonk, NY: M. E. Sharpe, 1993, x + 204 pp., £42.00.     

Reviews

Barbara Caine and Rosemary Pringle (eds), Transitions: New Australian Feminisms (Allen & Unwin) 1995.

Peta Tait, Converging Realities: Feminism in Australian Theatre (Currency Press) Sydney, 1994.

Pauline Johnson, Feminism as Radical Humanism (Allen & Unwin) St Leonards, 1994.

Denise Russell, Women, Madness and Medicine (Polity Press) Cambridge, 1995.

R.W‐ Connell, Masculinities (Allen & Unwin) St Leonards, 1995.

Margaret Maynard, Fashioned from Penury: Dress as Cultural Practice in Colonial Australia (Cambridge University Press) Melbourne, 1994.

Joy Damousi, Women Come Rally: Socialism, Communism and Gender in Australia, 1890–1955 (Oxford University Press) Melbourne, 1995.

Susan Sheridan, Along the Faultlines: Sex, Race and Nation in Australian Women's Writing, 1880s—1930s (Allen & Unwin) Sydney, 1995.     

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.