Accounting for Secrets
The Soviet dictatorship used secrecy to shield its processes from external scrutiny. A system of accounting for classified documentation assured the protection of secrets. The associated procedures resemble a turnover tax applied to government transactions. There is evidence of both compliance and evasion. The burden of secrecy was multiplied because the system was also secret and so had to account for itself. Unique documentation of a small regional bureaucracy, the Lithuania KGB, is exploited to yield an estimate of the burden. Measured against available benchmarks, the burden looks surprisingly heavy. JEL classification: Accounting ; Bureaucracy ; Dictatorship ; Lithuania ; Secrecy ; Soviet Union ; Transaction Costs. JEL codes: K42 ; L14 ; M48 ; N44 ;P26
|Date of creation:||2013|
|Contact details of provider:|| Postal: CV4 7AL COVENTRY|
Phone: +44 (0) 2476 523202
Fax: +44 (0) 2476 523032
Web page: http://www2.warwick.ac.uk/fac/soc/economics/
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Edward L. Glaeser & Bruce Sacerdote & José A. Scheinkman, 1996.
"Crime and Social Interactions,"
The Quarterly Journal of Economics,
Oxford University Press, vol. 111(2), pages 507-548.
- Edward E. Glaeser & Bruce Sacerdote & Jose A. Scheinkman, 1995. "Crime and Social Interactions," Harvard Institute of Economic Research Working Papers 1738, Harvard - Institute of Economic Research.
- Edward L. Glaeser & Bruce Sacerdote & Jose A. Scheinkman, 1995. "Crime and Social Interactions," NBER Working Papers 5026, National Bureau of Economic Research, Inc.
- Wintrobe,Ronald, 2000. "The Political Economy of Dictatorship," Cambridge Books, Cambridge University Press, number 9780521794497, November.
- Harrison, Mark, 2013.
"Accounting for Secrets,"
The Journal of Economic History,
Cambridge University Press, vol. 73(04), pages 1017-1049, December.
- Harrison, Mark, 2011. "Accounting for Secrets," CAGE Online Working Paper Series 59, Competitive Advantage in the Global Economy (CAGE).
- Harrison, Mark, 2013. "Accounting for Secrets," The Warwick Economics Research Paper Series (TWERPS) 1015, University of Warwick, Department of Economics.
- Harrison, Mark, 2011. "Secrecy, Fear and Transaction Costs: The Business of Soviet Forced Labour in the Early Cold War," CAGE Online Working Paper Series 47, Competitive Advantage in the Global Economy (CAGE).