Abstract
Well into its economic transition, the Slovak Republic has only recently begun to diverge in substantive ways from a path of joint development with the Czech Republic. Although the two countries shared a lot of common experience through the central planning era and even into the transition period up to the Velvet Divorce of 1993, subtle but durable differences going back to the period before World War I have remained a part of their diverse cultures. In the Austro-Hungarian Empire, the Czechs had developed a more industrial and centralized society than the Slovaks, whose associations during that period were with the Hungarians.
This chapter was published as Phillip J. Bryson and Gary C. Cornia, “Slovakia’s Surge: The New System’s Impact on Fiscal Decentralization,” Post-Communist Economies 18, no. 4 (December 2006), pp. 437–457. The publisher, Taylor & Francis (website: http://www.informaworld.com), has kindly granted permission to republish this article.
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Notes
See Ernest Valko (1997), “Legislation,” in Martin Butora and Péter Hunčík (eds.), Global Report on Slovakia: Comprehensive Analyses from 1995 and Trends from 1996 (Bratislava: Sándor Márai Foundation), pp. 75–86. Valko tells us that the new Slovak constitution “establishes the possibility to stop … the process of privatization and/or restrict business activities and to reverse various measures that already had been taken in this respect” (p. 76).
See Phillip J. Bryson and Gary C. Cornia, “Public Sector Transition in Post-communist Economies: The Struggle for Fiscal Decentralization in the Czech and Slovak Republics,” Post-Communist Economies 16, no. 3 (2004), pp. 265–283.
See Phillip J. Bryson and Gary C. Cornia (2001), “Land and Building Taxes in the Republic of Slovakia,” in Joan M. Youngman and Jane H. Malme (eds.), The Development of Property Taxation in Economies in Transition: Case Studies from Central and Eastern Europe (Washington, DC: The World Bank), pp. 51–66.
This point is well established by Richard M. Bird, Robert D. Ebel, and Christine I. Wallich (1998), “Fiscal Decentralization: From Command to Market,” in Richard M. Bird, Robert D. Ebel, and Christine I. Wallich (eds.), Decentralization of the Socialist State: Intergovernmental Finance in Transition Economies (Washington, DC: The World Bank), pp. 1–67.
See Jennie I. Litvak, Richard M. Bird, and Junaid Ahmand (1998), Rethinking Decentralization in Developing Countries (Washington, DC: The World Bank).
See Richard A. Musgrave (1993), “Who Should Tax, Where, and What,” in Charles E. McLure Jr., Decentralization of the Socialist State: Intergovernmental Finance in Transition Economies (Canberra: Center for Research on Federal Financial Relations, Australian National University), pp. 2–19
Wallace E. Oates, “Taxation in a Federal System: The Tax-Assignment Problem,” Public Economics Review 1, no. 1 (1996), pp. 35–60.
See Joan M. Youngman and Jane H. Mahne (1994). An International Survey of Taxes on Land and Buildings (Netherlands: Kluwer Law and Taxation Publishers).
See Andrei Shleifer and Robert W. Vishny (1998). The Grabbing Hand: Government Pathologies and Their Cures (Cambridge, MA: Harvard University Press).
See Richard A. Musgrave (1961). Approaches to a Fiscal Theory of Political Federalism. In Public Finance: Needs, Sources and Utilization (National Bureau of Economic Research, Princeton: Princeton University Press), pp. 97–122.
See Jitka Peková (2004). Obce a dotace, Obec & Finance, 1(1), 28–31.
See Pavel Bures, et al. 2002, Public Administration Reform in the Czech Republic. (Prague: Czech Ministry of the Interior), p. 8.
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© 2010 Phillip J. Bryson
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Bryson, P.J. (2010). Slovakia’s Surge: The New System’s Impact on Fiscal Decentralization. In: The Economics of Centralism and Local Autonomy. Palgrave Macmillan, New York. https://doi.org/10.1057/9780230112018_11
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