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

Stephen Sestanovich (ed.), Rethinking Russia's National Interests. Washington, DC: Center for Strategic & International Studies, 1994, xii + 115pp., $14.95 p/b.

Neil Malcolm, (ed.), Russia and Europe: An End to Confrontation? London and New York: Pinter Publishers, for The Royal Institute of International Affairs, London, 1994, xi + 240pp., £35.00.

Douglas W. Blum (ed.), Russia's Future: Consolidation or Disintegration? Boulder, CO, San Francisco, CA & Oxford: Westview Press, 1994, 173pp., £33.50 h/b, £9.95 p/b.

Lynn D. Nelson & Irina Y. Kuzes, Property to the People. The Struggle for Radical Economic Reform in Russia. New York and London: M. E. Sharpe, 1994, xi + 268 pp., £48.00 h/b, £16.00 p/b.

Richard F. Kaufman & John P. Hardt (eds) for the Joint Economic Committee, Congress of the United States, The Former Soviet Union in Transition. Armonk, NY, York and London: M. E. Sharpe, 1993, xxiv + 1222pp.

Michael Jakobson, Origins of the Gulag. The Soviet Prison Camp System 1917–1934. Lexington, KY: The University Press of Kentucky, 1993, xiv+ 176pp., $28.00.

Paul R. Gregory, Before Command: An Economic History of Russia from Emancipation to the First Five‐Year Plan. Princeton; NJ: Princeton University Press, 1994, viii + 188pp., £30.00.

Helene Seppain, Contrasting US and German Attitudes to Soviet Trade, 1917–91. Politics by Economic Means. New York & Basingstoke: St Martin's Press and Macmillan, 1992, xiv + 349pp.

Graham Smith (ed.), The Baltic States: The National Self‐determination of Estonia, Latvia and Lithuania. London: The MacMillan Press Ltd, 1994, xii + 214pp., £40.00.

Jan Zaprudnik, Belarus: At a Crossroads in History. Boulder, CO: Westview Press, 1992, xxiii + 278pp., £11.95 p/b.

Dirk Kretzschmar, Die Sowjetische Kulturpolitik 1970–1985. Bochum: Universitatsverlag Dr N. Brockmeyer, 1993, xxvi + 873pp., DM89.80.

Jan Kubik, The Power of Symbols against the Symbols of Power; The Rise of Solidarity and the Fall of State Socialism in Poland. Pennsylvania, PA: University of Pennsylvania Press, 1994, xiv + 322pp., £38.00 h/b, £13.95 p/b.

Ljerka Fulgosi & Vlasta Vince‐Ribaric (eds), Hundred Testimonies: The Moving Accounts of Croatian Displaced Persons and War Prisoners. Zagreb: Society of Croatian Professional Women and INA Consulting, 1994, 196pp., $20.00.

Theodor Bergman, Gert Schaefer & Mark Seldon (eds), Bukharin in Retrospect. New York: M. E. Sharpe, 1994, xxv +251pp.     

Book reviews

Stephen Chan and Andrew J. Williams (eds), Renegade states: The Evolution of Revolutionary Foreign Policy (Manchester: Manchester University Press, 1994).

Adam Roberts and Benedict Kingsbury (eds), United Nations, Divided World. The UN's Role in International Relations 2nd edition (Oxford: Clarendon Press, 1993)

G. Hastedt and K. Knickrehm, (eds), Toward the Twenty‐first Century. A Reader in World Politics (New Jersey: Prentice Hall, 1994).

A. J.R. Groom and Margot Light (eds), Contemporary International Relations: A Guide to Theory (London: Pinter Publishers, 1994).     

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.