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Titre Tax policy and the question of peasant poverty in tsarist Russia, 1881-1905
Auteur Stefan Plaggenborg
Mir@bel Revue Cahiers du monde russe
Numéro volume 36, no 1-2, janvier-juin 1995 Cultures économiques et politiques économiques dans l'Empire tsariste et en URSS, 1861 - 1950
Page 53-69
Résumé anglais Stefan Plaggenborg, Tax policy and the question of peasant poverty in tsarist Russia, 1881-1905. One of the most controversial debates among historians concerns the question of peasant poverty during industrialization in Russia 1880-1905. It is the central contention of this article that the tax policy initiated by the Russian Ministers of Finance did not ruin the peasant economy, and, indeed, did not result in the impoverishment of the peasant masses. Peasants were not seriouly burdened by either direct or indirect taxation. Whereas peasants were more and more relieved from state taxes, "modern" sectors of economy were levied more heavily: real estate in towns, capital rents, and industry itself. Moreover, the per capita-tax burdens for excise taxes turned out to be significantly higher in urban and industrial areas than in agrarian ones. This result should be regarded in connection with revisionist interpretations on peasant poverty, indicating that the situation of Russia's peasants in general did improve or at least did not worsen during industrialization. Although poverty existed, it was not caused by tax policy.
Source : Éditeur (via Persée)
Article en ligne http://www.persee.fr/web/revues/home/prescript/article/cmr_1252-6576_1995_num_36_1_2421