?A strong descriptive reference work and analytical survey of taxation from czarist times to the present--the first American book-length study in 30 years. Newcity examines past and present Soviet internal practices and current regulations governing foreigners doing business with the Soviet Union. Although such diversity prevents full treatment of these complex subjects, good charts, references, and bibliography point readers toward the relevant Soviet and non-Soviet sources. Students of Soviet politics and sociology will consult the book for basic information about income and taxations levels from poorer collective farmers to better-paid authors and professionals. Students of economics will find useful discussions of the Soviet financial system and its major taxation source, the turnover tax.' ... Of interest to undergraduate and graduate students, faculty in the social sciences and business and law schools, businessmen, and lawyers. A useful and necessary addition to the literature.?-Choice