Michael. L Gavlin
The role of wine tax-farming system in the forming of large capitals in Russia in the 19th century,
in: Ekonomicheskaja istorija. Ezhegodnik (Economic Hystory. Yearbook). 2002, Moscow: ROSSPEN, 2003, p.92-110.

Summary
The article is devoted to one of the most profitable business activities in Russia at the end of the 18th century to the beginning of the 1860s. The author researches the social and national structure of wine tax-farmers, the level of their incomes as well as the ways and methods of accumulation of capital, in particular, their ties with the aristocracy and state officials of all levels. The article also shows the important role of wine tax-farmers in investment activities after the Great Reforms.

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