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Harrison, Mark (2013) Accounting for secrets. Working Paper. Coventry, UK: University of Warwick, Department of Economics. Warwick economics research papers series (TWERPS), Volume 2013 (Number 1015).
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Text (Working paper)
WRAP_twerp_1015_Harrison.pdf Download (531Kb) | Preview |
Official URL: http://www2.warwick.ac.uk/fac/soc/economics/resear...
Abstract
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.
| Item Type: | Working or Discussion Paper (Working Paper) | ||||
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| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting J Political Science > JN Political institutions (Europe) |
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| Divisions: | Faculty of Social Sciences > Economics | ||||
| Library of Congress Subject Headings (LCSH): | Accounting -- Russia (Federation), Dictatorship -- Lithuania, Competition -- Russia (Federation) -- History, Secrecy -- Russia (Federation), Accounting -- Lithuania | ||||
| Series Name: | Warwick economics research papers series (TWERPS) | ||||
| Publisher: | University of Warwick, Department of Economics | ||||
| Place of Publication: | Coventry, UK | ||||
| Official Date: | 7 April 2013 | ||||
| Dates: |
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| Volume: | Volume 2013 | ||||
| Number: | Number 1015 | ||||
| Number of Pages: | 32 | ||||
| Institution: | University of Warwick | ||||
| Status: | Not Peer Reviewed | ||||
| Access rights to Published version: | Open Access (Creative Commons) | ||||
| Funder: | University of Warwick, Economic and Social Research Council (Great Britain) (ESRC) | ||||
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