"Let me examine the alleged 'distinction from capitalism' characteristic of the Soviet Union and see whether it isn't a distinction from a certain stage of capitalism rather than from capitalism as a whole.
The determining factor in analyzing the class nature of a society is not whether the means of production are the private property of the capitalist class or are state-owned, but whether the means of production are capital, that is, whether they are monopolized and alienated from the direct producers. The Soviet Government occupies in relation to the whole economic system the position which a capitalist occupies in relation to a single enterprise".
Dunayevskaya 'The USSR is a Capitalist Society'(1941)
State-capitalism as a stage of capitalism
The USSR is a Capitalist Society (1941)
An Analysis of Russian Economy (1942)
New Developments in Stalin's Russia (1946)
The Nature of the Russian Economy (1946)
State Capitalism and World Revolution (1950) with C.L.R. James and Grace Lee(-Boggs)
A New Revision of Marxian Economics (1944)
Revision or Reaffirmation of Marxism? (1945)
A Letter to Natalia Trotsky on the Theory of State Capitalism (1947)
The Russian Question: A Debate with Max Shachtman (1947)
The Revolt of the Workers and the Plan of the Intellectuals (1951)
50 years after the revolution: Mao, Hegel, and dialectics in China (1957)
Malenkov Pledges H-Bomb and Caviar (1953)
Tensions Within The Soviet Union (1953)
The Beria Purge (1953)
On Both Sides of the Iron Curtain (1954)
Russia In Economic Crisis (1954)
Russia, More Than Ever Full of Revolutionaries ... (1954)
The Revolt In The Slave Labor Camps In Vorkuta (1955)
Death, Freedom and the Disintegration of Communism, 1956
Revolution and Counter-Revolution in Hungary (1956)
Where Is Russia Going? (1956)
New Crisis in Russia (1957)
Russia's Internal Crisis (1957)
The Invading Socialist Society (with CLR James & Grace Lee (Boggs)) (1947)
Stalinists Falsify Marxism Anew (1948)
Production Statistics and the Devaluation of the Ruble (1948)
A Bureaucrat's Fate (1949)
The Case of Eugene Varga (1949)
Italian Communist Party Faces Revolt (1956)
Mao Perverts Lenin (1957)
Eisenhower-Khrushchev Spectacular (1959)
Khrushchev Talks On And On (1959)
The Cuban Revolution: The Year After (1960)
The New Russian Communist Manifesto (1961)
Tito's Turnabout (1961)
The Evolution of a Social Type (1953)
State Capitalism and the Bureaucrats (1960)
Related resources
CLR James Resolution on the Russian Question (1941)