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Harrison, Mark (2013) Accounting for secrets. The Journal of Economic History , Volume 73 (Number 4). pp. 1017-1049. doi:10.1017/S0022050713000867 ISSN 0022-0507.
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Official URL: http://dx.doi.org/10.1017/S0022050713000867
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: | Journal Article | ||||||
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Divisions: | Faculty of Social Sciences > Economics | ||||||
Journal or Publication Title: | The Journal of Economic History | ||||||
Publisher: | Cambridge University Press | ||||||
ISSN: | 0022-0507 | ||||||
Official Date: | December 2013 | ||||||
Dates: |
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Volume: | Volume 73 | ||||||
Number: | Number 4 | ||||||
Page Range: | pp. 1017-1049 | ||||||
DOI: | 10.1017/S0022050713000867 | ||||||
Status: | Peer Reviewed | ||||||
Publication Status: | Published | ||||||
Access rights to Published version: | Restricted or Subscription Access |
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