How Neoliberal Reforms Lose Their Partisan Identity: Flat Tax Diffusion in Eastern Europe and Post-Soviet Eurasia

References

• Alm, J. & Wallace, S. (2004) The Jamaican Individual Income Tax (Atlanta, GA, Andrew Young School of Policy Studies, Georgia State University).
   Google Scholar
• Appel, H. (2011) Tax Politics in Eastern Europe: Globalization, Regional Integration and the Democratic Compromise (Ann Arbor, MI, University of Michigan Press).
   Google Scholar
• Appel, H. & Orenstein, M. A. (2013) ‘Ideas versus Resources: Explaining the Flat Tax and Pension Privatization Revolutions in Eastern Europe and the Former Soviet Union’, Comparative Political Studies, 46, 2.
   Web of Science ®Google Scholar
• Appel, H. & Orenstein, M. A. (2016) ‘Why Did Neoliberalism Triumph and Endure in the Post-Communist World?’, Comparative Politics, 48, 3.
   Web of Science ®Google Scholar
• Appel, H. & Orenstein, M. A. (2018) From Triumph to Crisis: Neoliberal Economic Reform in Postcommunist Countries (Cambridge, Cambridge University Press).
   Google Scholar
• Åslund, A. (2007a) How Capitalism Was Built: The Transformation of Central and Eastern Europe, Russia and Central Asia (Cambridge, Cambridge University Press).10.1017/CBO9780511790416
   Google Scholar
• Åslund, A. (2007b) Russia’s Capitalist Revolution: Why Market Reform Succeeded and Democracy Failed (Washington, DC, Peterson Institute for International Economics).
   Google Scholar
• Ban, C. (2016) Ruling Ideas: How Neoliberalism Goes Local (New York, NY, Oxford University Press).10.1093/acprof:oso/9780190600389.001.0001
   Google Scholar
• Baturo, A. & Gray, J. (2009) ‘Flatliners: Ideology and Rational Learning in the Adoption of the Flat Tax’, European Journal of Political Research, 48, 1.
   Web of Science ®Google Scholar
• Beblavý, M. (2011) Why Has the Crisis Been Bad for Private Pensions, But Good for the Flat Tax? The Sustainability of ‘Neoliberal’ Reforms in the New EU Member States, CEPS Working Paper, No. 356, October (Brussels, Centre for European Policy Studies).
   Google Scholar
• Beblavý, M. (2014) ‘Why is “New” Europe More Neoliberal? Pension Privatization and Flat Tax in the Postcommunist EU Member States’, Eastern European Economics, 52, 1.
   Web of Science ®Google Scholar
• Brooks, S. (2007) ‘When Does Diffusion Matter? Explaining the Spread of Structural Pension Reforms Across Nations’, The Journal of Politics, 69, 3.
   Web of Science ®Google Scholar
• Brooks, S. (2015) ‘Social Protection for the Poorest: The Diffusion of Antipoverty Cash Transfer Programs Across Nations’, Politics and Society, 43, 4.
   Web of Science ®Google Scholar
• Bunce, V. & Wolchik, S. (2011) Defeating Authoritarian Leaders in Postcommunist Countries (New York, NY, Cambridge University Press).10.1017/CBO9780511977404
   Google Scholar
• Chwieroth, J. (2007) ‘Testing and Measuring the Role of Ideas: The Case of Neoliberalism in the International Monetary Fund’, International Studies Quarterly, 51, 1.
   Web of Science ®Google Scholar
• Dawisha, K. (2014) Putin’s Kleptocracy: Who Owns Russia? (New York, NY, Simon and Schuster).
   Google Scholar
• Dolejší, V. & Šídlo, J. (2005) ‘Topolánek Shání v Cizině Spojence’, iDNES.cz, 25 January.
   Google Scholar
• Easter, G. (2012) Capital, Coercion, and Postcommunist States (Ithaca, NY, Cornell University Press).10.7591/cornell/9780801451195.001.0001
   Google Scholar
• Ellis, J. (2010) Flat Tax Revolution? Policy Change and Policy Diffusion in Eastern Europe, PhD Dissertation (Philadelphia, PA, Temple University).
   Google Scholar
• Ellis, J. (2011) ‘The Flat Tax in Central Europe: Slovakia and the Czech Republic in Comparative Perspective’, Central European Journal of Public Policy, 5, 1.
   Google Scholar
• Epstein, R. A. (2008) In Pursuit of Liberalism: International Institutions in Postcommunist Europe (Baltimore, MD, Johns Hopkins University Press).
   Google Scholar
• Fisher, S., Gould, J. & Haughton, T. (2008) ‘Slovakia’s Neoliberal Turn’, Europe-Asia Studies, 59, 6.
   Web of Science ®Google Scholar
• Goldman, M. (2008) Petrostate: Putin, Power, and the New Russia (Oxford, Oxford University Press).
   Google Scholar
• Gorodnichenko, Y., Martinez-Vazquez, J. & Sabirianova, K. (2009) ‘Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia’, Journal of Political Economy, 117, 3.
   Web of Science ®Google Scholar
• Gould, J. A. (2011) The Politics of Privatization: Wealth and Power in Postcommunist Europe (Boulder, CO, Lynne Rienner).
   Google Scholar
• Greenhill, B. (2010) ‘The Company You Keep: International Socialization and the Diffusion of Human Rights Norms’, International Studies Quarterly, 54, 1.
   Web of Science ®Google Scholar
• Grennes, T. (1997) ‘The Economic Transition in the Baltic Countries’, Journal of Baltic Studies, 28, 1.
   Web of Science ®Google Scholar
• Hall, P. (1989) The Political Power of Economic Ideas: Keynesianism Across Nations (Princeton, NJ, Princeton University Press).
   Google Scholar
• Holter, H. A., Krueger, D. & Stepanchuk, S. (2014) How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?, NBER Working Paper no. 20688 (Cambridge, MA, National Bureau of Economic Research), available at: http://www.nber.org/papers/w20688.pdf, accessed 12 January 2015.10.3386/w20688
   Google Scholar
• Hulsey, J. (2015) ‘Party Politics in Bosnia and Herzegovina’, in Keil, S. & Perry, V. (eds) State-Building and Democratization in Bosnia and Herzegovina (London, Routledge).
   Google Scholar
• IMF (1994) ‘Republic of Estonia—Staff Report for the 1994 Article IV Consultation, Review Under Stand-By Arrangement, and Use of Fund Resources Under the Systemic Transformation Facility’, International Monetary Fund, 25 March, available at: http://adlib.imf.org/digital_assets/wwwopac.ashx?command=getcontent&server=webdocs&value=EB/1994/EBS/31680.PDF, accessed 19 January 2017.
   Google Scholar
• IMF (1995) ‘Republic of Estonia—Staff Report for the 1995 Article IV Consultation and Request for Stand-By Arrangement’, International Monetary Fund, 16 March, available at: http://adlib.imf.org/digital_assets/wwwopac.ashx?command=getcontent&server=webdocs&value=EB/1995/EBS/12752.PDF, accessed 19 January 2017.
   Google Scholar
• Ivanova, A., Keen, M. & Klemm, A. (2005) ‘The Russian ‘Flat Tax’ Reform’, Economic Policy, 20, 43.
   Google Scholar
• Jacoby, W. (2001) Imitation and Politics: Redesigning Modern Germany (Ithaca, NY, Cornell University Press).
   Google Scholar
• Jacoby, W. (2006) The Enlargement of the EU and NATO: Ordering From the Menu in Central Europe (New York, NY, Cambridge University Press).
   Google Scholar
• Johnson, J. (2016) Priests of Prosperity: The Transnational Central Banking Community and Post-Communist Transformation (Ithaca, NY, Cornell University Press).
   Google Scholar
• Kandell, J. (2004) ‘The Year of Accession: Slovakian Overdrive’, Institutional Investor, February.
   Google Scholar
• Katchanovski, I. Z., Kohut, E., Nebesio, B. Y. & Yurkevich, M. (2013) Historical Dictionary of Ukraine (2nd edn) (Lanham, MD, Rowman and Littlefield).
   Google Scholar
• Keen, M., Kim, Y. & Varsano, R. (2006) The ‘Flat Tax(es)’: Principles and Evidence, IMF Working Paper, No. 06/218, September (Washington, DC, International Monetary Fund).
   Google Scholar
• Kwon, G. (2003) ‘Post-Crisis Fiscal Revenue Developments in Russia: From an Oil. Perspective’, Public Finance and Management, 3, 4.
   Google Scholar
• Laar, M. (nd) ‘The Small Country that Could’, Institute for Democracy in Eastern Europe, available at: http://www.idee.org/cubalaar.html, accessed 10 January 2015.
   Google Scholar
• Laar, M. (1996) ‘Estonia’s Success Story’, Journal of Democracy, 7, 1.
   Web of Science ®Google Scholar
• Laar, M. (2006) ‘Speech. Mart Laar Receives Milton Friedman Prize’, Cato.org, August, available at: http://www.cato.org/policy-report/julyaugust-2006/mart-laar-receives-milton-friedman-prize, accessed 6 July 2016.
   Google Scholar
• Laar, M. (2009) ‘Economic Freedom is Still the Best Policy’, Wall Street Journal, 13 February.
   Google Scholar
• Lewis, N. (2011) ‘The Rise of the Flat Tax Gives Us Morning in Albania’, Forbes, 29 September, available at: https://www.forbes.com/sites/nathanlewis/2011/09/29/the-rise-of-the-flat-tax-gives-us-morning-in-albania/#2de147c58aae, accessed 15 March 2018.
   Google Scholar
• Marshall, M. G. & Gurr, T. R. (2012) Polity IV Project: Political Regime Characteristics and Transitions, 1800–2012 (Vienna, VA, Center for Systemic Peace), available at: http://www.systemicpeace.org/polity/polity4.htm, accessed 15 March 2018.
   Google Scholar
• Mitchell, D. (2003) ‘Russia’s Flat Tax Miracle’, Heritage.org, 24 March, available at: http://www.heritage.org/research/commentary/2003/03/russias-flat-tax-miracle, accessed 20 January 2017.
   Google Scholar
• Mitchell, D. (2007) The Global Flat Tax Revolution, Cato Policy Report, July/August, available at: http://object.cato.org/sites/cato.org/files/serials/files/policy-report/2007/7/cpr29n4-1.pdf, accessed 15 March 2018.
   Google Scholar
• Nathan, J. (2011) Kazakhstan’s New Economy: Post-Soviet Central Asian Industries in a Global Era (Chicago, IL, University of Chicago Press).
   Google Scholar
• O’Dwyer, C. & Kovalčík, B. (2007) ‘And the Last Shall Be the First: Party System Institutionalization and Second-Generation Economic Reform in Postcommunist Europe’, Studies in Comparative International Development, 41, 4.
   Web of Science ®Google Scholar
• Orenstein, M. A. (2008) Privatizing Pensions: The Transnational Campaign for Social Security Reform (Princeton, NJ, Princeton University Press).10.1515/9781400837663
   Google Scholar
• Palata, L. (2006) ‘Elections: Almost Like Old Times’, Transitions On-Line, 1 June, available at: http://www.tol.org/client/article/17225-almost-like-old-times.html, accessed 15 March 2018.
   Google Scholar
• Rabushka, A. (2002) ‘The Flat Tax at Work in Russia’, Hoover Daily Report, 21 February, available at: http://www.hoover.org/research/flat-tax-work-russia, accessed 22 January 2017.
   Google Scholar
• Rabushka, A. (2005) ‘A Competitive Flat Tax May Spread to Lithuania’, Hoover Daily Report, 24 March, available at: http://www.hoover.org/research/competitive-flat-tax-may-spread_lithuania, accessed 15 March 2018.
   Google Scholar
• Shafir, M. (2004) ‘Analysis: New Romanian Cabinet Ushers In Liberal-Democratic Spirit’, Radio Free Europe Radio Liberty, 29 December, available at: https://www.rferl.org/a/1056619.html, accessed 7 March 2018.
   Google Scholar
• Sikkink, K. (1991) Ideas and Institutions: Developmentalism in Brazil and Argentina (Ithaca, NY, Cornell University Press).
   Google Scholar
• Simmons, B., Dobbin, F. & Garrett, G. (2008) The Global Diffusion of Markets and Democracy (New York, NY, Cambridge University Press).10.1017/CBO9780511755941
   Google Scholar
• Simmons, B. & Elkins, Z. (2004) ‘The Globalization of Liberalization: Policy Diffusion in the International Economy’, American Political Science Review, 98, 1.
   Web of Science ®Google Scholar
• Stepan, A. (1985) ‘State Power and the Strength of Civil Society in the Southern Cone of Latin America’, in Evans, P. B., Ruesschemeyer, D. & Skocpol, T. (eds) Bringing the State Back In (New York, NY, Cambridge University Press).
   Google Scholar
• Swank, D. (2006) ‘Tax Policy in an Era of Internationalization: Explaining the Spread of Neoliberalism’, International Organization, 60, 4.
   Web of Science ®Google Scholar
• Tavits, M. & Letki, N. (2009) ‘When Left Is Right: Party Ideology and Policy in Post-Communist Europe’, American Political Science Review, 103, 4.
   Web of Science ®Google Scholar
• Todor, A. (2013) Revolutionary Roads: Diffusion of Neoliberal Tax Policies in the Ten Post-communist New EU Member States, PhD dissertation (Fiesole, European University Institute).
   Google Scholar
• Tudor, C. & Appel, H. (2016) ‘Is Eastern Europe to Blame for Falling Corporate Taxes in Europe? The Politics of Tax Competition following EU Enlargement’, East European Politics and Societies, 30, 4.
   Web of Science ®Google Scholar
• Vachudova, M. A. (2005) Europe Undivided: Democracy, Leverage and Integration After Communism (New York, NY, Oxford University Press).10.1093/0199241198.001.0001
   Google Scholar
• Weyland, K. (2005) ‘Theories of Policy Diffusion: Lessons from Latin American Pension Reform’, World Politics, 57, 2.
   Web of Science ®Google Scholar