从个体商业缴税的演变看转型期的政策机制

在个体户诞生之初,地方政府为了更好地征税,针对个体商业创造了代扣代缴营业税的政策,并获得中央政府的认可与推行。但在实行了十年之后,却不得不停止这种政策。通过对个体商业代扣代缴营业税的演变过程的分析表明,在转型期的中国存在着一种重要的政策机制:地方政府与私人的互动。     

THE LONG-RUN ECONOMIC IMPACTS OF FEDERAL,STATE, AND LOCAL FISCAL POLICIES IN METROPOLITAN AREAS*

ABSTRACT. This paper uses new estimates of metropolitan factor demand and output supply functions to study how federal, state, and local fiscal policies affect metropolitan economies. We illustrate our work with findings for ten metropolitan areas in five states for changes in state corporate income taxes, local property taxes, the federal corporate income tax, an investment tax credit, interest rates, public capital stocks, output prices, and tax and regulatory policies affecting gross wages. It is clear from these simulations that a policy that is nominally the same everywhere will have repercussions that vary widely across regions and cities.     

LOCAL AMENITIES AND RENTS: TIEBOUT TAKES A VACATION*[link]

ABSTRACT This paper considers a two‐community model with free mobility, public expenditures set by majority voting, amenities that differ across communities, and two types of taxpayers sorting across communities according to different preferences. Residents pay local taxes, consume public services, and have the right to vote. Vacationers cannot vote, yet pay local taxes, and consume amenities. Amenities attract vacationers whose tax payments produce rents reducing the costs of public spending for permanent residents. These extractable rents produce stability in otherwise unstable equilibria. Relatively wealthy communities are generally less able than poor communities to extract rents.     

Topping Off and Bottoming Out: Setting Budget Priorities Through Executive Power

This article examines the role of the institutional power of executives in public budgeting; specifically, how executives change spending on particular budget items. Leveraging extant theories of the policy process concerning preference expression, attention, and institutions, we argue that executives deepen large cuts and boost large increases in budgetary change. The strictures of the budgetary process force trade-offs for executives in preference expression such that increases to preferred categories typically require decreases in other categories. Literatures in public policy and political representation suggest that all executives would like to express fiscal preferences, thereby contributing to categorical budget oscillations; however, not all executives are created equal. We employ quantile regression to examine whether the institutional strength of governors determine cuts, stasis, and expansion in spending across all budget functions in the American states between 1985 and 2009. Our model includes a host of political and economic variables found in the literature of fiscal policymaking, such as partisanship and divided government. The desire to change policy may be widely shared across executives, but we find that the ability to “top off” categorical increases and bottom out categorical decreases is a function of an executive's capacity to call attention to preferred categories via agenda-setting power and to secure those changes via veto power. The findings show strong governors are well positioned to influence public policy through the budgetary process.     

从蠲赈到减赋——明朝灾害政策转变的三个个案

明朝处理灾害政策,在明初曾有明显的转变过程,即从以官方一次性蠲赈与减免租赋,逐渐演变为普遍的减赋与减赋后的地方救助。这主要是因为明朝中央集权能力的下降和基层社会空间的变化,以及明初伴随着国家总体政策由重赋向减轻赋税的变化,从而引发其后应灾政策的变化。     

Regulating Local Tax Abatement Policies

This article addresses several questions about property tax. abatements in the United States, all directed at why tax abatements should be regulated more closely, and one question about how this might be accomplished. First, are tax abatements “job increment financing” since they are exchanged for future jobs? Public decisionmakers assume that jobs mean tax revenues, but problems emerge when abatements are granted without knowledge of expected jobs, or if local government administrators and planners have no means of holding businesses accountable if their promises are not kept. Second, are local decisionmakers behaving imprudently when they abate multiyear taxes? Using abatements may not always be a particularly prudent way of using public resources. Third, can tax abatements undermine local democracy? Abatements weaken public involvement in city government when citizens have few opportunities to debate decisionmakers about tax exemptions, but they should have such a chance because abatements have costly, longlasting effects on current and future citizens. Fourth, do abatements create social costs? Tax abatements generate external effects for those who are not party to the politics of tax exemptions, but there are no easy answers about how to correct the externalities. Finally, what are the options for stopping tax abatements? These include federal prohibition, cooperative agreements, federal fiscal incentives, the courts, tougher negotiating tactics, and more stringent contractual provisions by urban planners and administrators.     

IMPACT FEES: SOME FUNDAMENTAL ISSUES

Impact fees are an increasingly popular way for local governments to raise money for new capital facilities. The legal basis for the imposition of these fees, however, is unsettled. This paper considers some of the fundamental questions that must be resolved concerning the legality of impact fees. The paper concludes that in many instances such fees are unauthorized taxes, not fees incident to the regulatory power local governments possess under the police power. The paper suggests that impact fees should play only a limited role in meeting the fiscal obligations of local governments.     

The Politics of Motor Fuel Taxes and Infrastructure Funds in France and the United States

The US. and France have adopted contrasting models of motor fuel tax and highway finance policy. Fuel tax revenues are dedicated to state and federal highway funds in America, keeping taxes quite low, but preventing them from contributing to the general treasury. French motor fuel taxes are higher and make up nearly 11 percent of the central government's general revenues, excluding social security contributions. French highway finance relies heavily on tolls. Pressure from the US. federal deficit has reduced the highway trust fund's ability to protect highway spending from budgetary competition. Political and procedural changes in Congress make it likely that the U.S.will move away from exclusive dedication of motor fuel taxes.     

Laboratories of (In)equality? Redistributive Policy and Income Inequality in the American States

Prior literature has emphasized demographic, economic, and political explanations for increasing income inequality in the United States, with little attention paid to the role of state‐level policy. This is despite great variation across states in both the level of inequality and the rate at which it is rising. This paper asks whether differences in state policy choices can help explain this variation; specifically, we examined a range of state redistributive policies enacted between 1980 and 2005 and identified four common approaches likely to impact inequality: taxes on the wealthy, taxes on the poor, spending on the poor, and labor market policies. We used pooled cross‐sectional time‐series data and a fixed‐effects model to assess the relationship between states’ use of each policy approach and two measures of market income inequality: the Gini coefficient and the income share of the top 1 percent. We find policies played a significant role in shaping income inequality in the states. For three of these four policy approaches, we found less inequality following expansions of state redistributive policy. Yet, for another, we identified the opposite pattern. These findings highlight the importance of state policy choices in shaping market inequality, and have implications for designing state policies to reduce income inequality since the success of these efforts depends on the policy approach used to redistribute income and wealth.     

THE IMPACT OF ECONOMIC OPPORTUNITY, AMENITIES AND FISCAL FACTORS ON AGE-SPECIFIC MIGRATION RATES

ABSTRACT. Migration models have considered several different categories of determinants, including economic opportunities, amenities, and state and local fiscal factors. Migration has also been shown to depend on the individual's position in the life cycle. This paper represents a first attempt to integrate all three categories of determinants of migration into a life-cycle framework. Empirical findings generated from a countrywide model of white male migration, over the period 1970 to 1980, reveal that all three types of determinants are important. Specifically, economic opportunities are most influential for males during their working years. Amenities are also found to follow a life-cycle pattern with older migrants more attracted to amenable locations than their younger cohorts. Finally, state income and death taxes display life-cycle effects; working males in their peak earning years are detracted by high income taxes while all migrants aged 55 to 69 avoid counties in states with high inheritance and estate taxes.     

Information transparency,monitoring, and incentives under decentralization: Evidence from China's fiscal reform of “province managing county”

Monitoring is deemed crucial for the incentivization of a decentralized organization, but its function relies on information transparency between the central authority and the delegated individuals. We test this hypothesis by considering changes in the fiscal behavior of Chinese county governments following an exogenous fiscal reform in 2004/2005 that removed information obstacles between provinces and counties. Employing data on 590 Chinese counties from 2000 to 2009, we find that counties in the reform provinces adopt a more proactive fiscal policy after the reform, suggesting that they become more incentivized in the political competition for economic growth. Such effects are stronger in counties with fewer competing peers and counties with either high or low ranks in the records of economic growth among peers. The increase in counties' productive spending leads to higher economic growth in later years.     

SERVICE NEEDS AND MUNICIPAL EXPENDITURES*

The difficulties involved in assessing the meaning of municipal expenditures are examined in view of the fact that dependency upon municipal services varies among and within jurisdictions. A cross-sectional analysis of spending in the five largest cities in Connecticut illustrates how considerations of human needs can affect the interpretation of spending (although they do not alter legal obligations or the financial reality of fiscal conditions). The possibilities and limitations associated with this approach to municipal expenditures are conveyed in terms of questions of public policy.     

我国地方税制的历史沿革与发展探析

地方税制是国家税收制度的组成部分 ,国家进行税制调整常引起地方税制的变化 ,税制调整又与财政体制的变化相关联。由于地方税制是以中央与地方分财权为前提 ,因此确立什么样的中央与地方的财政分配关系直接决定着地方税制是否存在 ,以及地方税制的存在形式。财政体制发生变化 ,地方税制必然随之变化 ,税制调整和财政体制调整往往是交织在一起的。文章在回顾与总结我国税收制度发展和改革历程的基础上 ,探讨了地方税制产生和发展以及运行的一般规律 ,并对进一步完善地方税体系 ,使地方税收活动规范化、民主化、科学化提出了设想     

In pursuit of independence: the political economy of Catalonia's secessionist movement

This article examines the fiscal dimensions of recent support for Catalan secession. Since the region is a cultural community distinct from the rest of Spain, much research has spotlighted national identity features in the calculus of Catalan political aspirations. This study supplements this work by contextualising support for Catalan independence in terms of the state's fiscal arrangements with the use of public opinion survey data. Even after controlling for self‐reported cultural identity and other relevant factors, it argues that support for independence is a function of grievances rooted in the desire for Catalonia to assume responsibility for taxation and spending policy. Meanwhile, it validates some observations about Catalonia's separatist movement, while bringing others into question, and offers support for the theoretical framework linking political economy to secessionism. The results suggest that Spain might be able to stave off Catalonia's separatist bid through some form of political and taxation policy reconfiguration, with the caveats that cultural identity factors and the existence of other separatist movements across the country complicate this strategy.     

Smart Growth Policy Choice: A Resource Dependency and Local Governance Explanation

Smart growth is a planning and land use policy objective that generally focuses on where development should occur and how best to protect natural resources. What explains the adoption of smart growth policy by local government? This study focuses on a cooperative intergovernmental program that seeks to enhance local government abilities to work toward achieving state goals on sustainability. Extant research suggests that local interest group preferences shape policy decisions. However, much of the evidence on the influence of local interest groups on smart growth policy is presented within the coercive intergovernmental context. This article argues that resource dependency influences local decisions in pursuing a smart growth agenda when state incentives are provided. The findings suggest that fiscal capacity and the characteristics of local governing institutions are significant predictors in the decision to take part in an intergovernmental program. Business and neighborhood interest groups have a significant effect on policy adoption, as do local characteristics depending on the smart growth functional area.     

Mixed-use ‘regeneration’ of employment land in the post-industrial city: challenges and realities in London

This article explores the relationships between land-use planning, property and economic development, with a focus on the changing attitudes towards employment land in post-industrial cities. Drawing on case study data from two London local authorities, it finds that planning authorities are moving away from protecting employment land to actively promoting the mixed-use redevelopment of employment sites, even when there are thriving businesses on these sites and a shortage of supply of employment premises and land, relative to demand. We examine the drivers for changing policy including the national and regional policy contexts, housing targets, the influence of austerity measures, rise of Neighbourhood Planning and changing conceptions of regeneration and the role of housing therein. The article highlights the complex task faced by local planners and the tensions involved in simultaneously finding sites for housing, fostering economic development and promoting mixed-use redevelopment in planning policy and decisions. We find that changes in policy are fuelling speculation for housing development on sites occupied by viable businesses, supporting rather than responding to deindustrialization. This is leading to a gap between aspirations for delivering mixed-use environments on hitherto employment sites and realities on the ground.     

State Expenditures and Policy Outcomes in Environmental Program Management

Comparative state environmental research seeks to explain the factors contributing to intergovernmental environmental management. In pursuing the answer to this query, researchers have relied on either fiscal (expenditures) or nonfiscal (ranking) measures of state environmental effort. Respecting the debate surrounding state policy outputs and fiscal versus nonfiscal measures, we evaluate comprehensive state environmental management comparing spending and ranking measures in our analysis. Though pronounced differences do exist between the two models, we find pollution and state size to be the primary factors affecting a state's environmental effort no matter which measure is used.     

Judicial Intervention and Local Spending

This study develops a methodology for examining the impact of court orders on local budgets and applies it to one of the most important areas of judicial involvement-local jails. During the 1980s an increasing number of local jails came under court order due to overcrowded facilities. In many counties this has been matched by equally rapid growth in jail capacity and expenditures. Based on simple comparisons of these trends and case studies of individual counties, previous research on court intervention has concluded that the courts have forced reluctant local governments to increase expenditures on corrections. However, past research on judicial intervention may be misleading because of inadequate controls for other factors that may affect both jail capacity and spending. We examine the determinants of jail spending for a national sample of jails in the mid-1980s. Our results indicate that court orders influence capacity expansion (their impact on current expenditures is less clear); however, other jail and demand factors may have a stronger effect. Contrary to conventional wisdom, our findings suggest that many jurisdictions, given adequate fiscal resources, budget for jail expansion when they need its not when forced by the courts to act.     

The Spending-Service Connection

This research tests the relationship between state and local spending for health and hospitals, a set of health service measures, and three final policy outcomes—low birthweight infants, infant mortality, and child deaths. The analysis includes several proxies for service demand—state resources, percentage of single-teen births, and percentage of the population without health insurance. The multiple regression equations also incorporate a measure of federal spending on health and an indicator of state spending for Medicaid. This first stage of the analysis can account for only a limited amount of variation in per capita state and local health and hospital spending. Health expenditures, however, are prominently related to health workers per 10,000 population, while hospital spending buys hospital beds. The final step in the analysis uses path models. The results show that neither spending nor the intermediate-level health outputs (including a measure of prenatal care) are significantly related to the final three outcome variables. Single-teen births is the dominant influence in the final equations.     

WHAT DO BUSINESS CLIMATE INDEXES TEACH US ABOUT STATE POLICY AND ECONOMIC GROWTH?*

ABSTRACT State business climate indexes capture state policies that might affect economic growth. State rankings in these indexes vary wildly, raising questions about what the indexes measure and which policies are important for growth. Indexes focused on productivity do not predict economic growth, while indexes emphasizing taxes and costs predict growth of employment, wages, and output. Analysis of sub‐indexes of the tax‐and‐cost‐related indexes points to two policy factors associated with faster growth: less spending on welfare and transfer payments; and more uniform and simpler corporate tax structures. But factors beyond the control of policy have a stronger relationship with economic growth.