States of Obligation – Taxes and Citizenship in the Russian Empire and Early So…

States of ObligationTaxes and Citizenship in the Russian Empire and Early Soviet Republic\nAuthor(s): Yanni Kotsonis\nFormat: Hardback\nPublisher: University of Toronto Press, Canada\nImprint: University of Toronto Press\nISBN-13: 9781442643543, 978-1442643543\nSynopsis\nBeginning in the 1860s, the Russian Empire replaced a poll tax system that originated with Peter the Great with a modern system of income and excise taxes. Russia began a transformation of state fiscal power that was also underway across Western Europe and North America. States of Obligation is the first sustained study of the Russian taxation system, the first to study its European and transatlantic context, and the first to expose the essential continuities between the fiscal practices of the Russian Empire and the Soviet Union.\n\n Using a wealth of materials from provincial and local archives across Russia, Yanni Kotsonis examines how taxation was simultaneously a revenue-raising and a state-building tool, a clai.