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.     

從出土“算”、“事”簡看兩漢三國吴時期的賦役結構——“算賦”非單一税目辨

兩漢三國吴時期,以"算"爲單位向15歲至免老年齡的成年男女徵發賦税和徭役。"算"不僅意味着有交納賦税而且有服徭役的義務。算賦"意爲"以算課徵賦税",而非單一税目。算賦不僅包括每年120錢的人頭税,還包括吏俸、轉輸、繕兵等各種雜税。賦役場合的"事"爲動詞,意爲"服事"。長沙吴簡"口●事●"的"口"指户内家庭人口總數,"事"指有賦役義務的口數,包括7—14歲交納口錢的口數和有"算"義務的口數,相當於後代的"課口"數;"算●事●"的"算"指有"算"義務的口數,"事"和天長漢簡的"事算"一樣,,指實際服"算"的口數。"算"、"事"簿籍按月統計、製作。     

Tradeoffs between Local Taxes and Government Spending as Determinants of Business Location*

Abstract. This paper investigates the effects of local fiscal policy on the location decisions of 3,763 establishments that began operations in Maine between 1993 and 1995. Empirical results, estimated from Poisson and negative binomial regression models, indicate that businesses favor municipalities that spend high amounts on public goods and services, even when these expenditures are financed by an increase in local taxes. This suggests that a local fiscal policy of reduced government spending, to balance a tax cut, may attract fewer new businesses than a policy featuring additional spending and higher taxes.     

THE MARKET VALUE OF ENVIRONMENTAL IMPROVEMENTS IN ALTERNATIVE FISCAL REGIMES*

ABSTRACT Land price differentials have long been used as a proxy for the value of environmental improvements in cost/benefit analysis. Both the empirical and theoretical literatures have largely ignored two important facts, however: Taxes financing local improvements are often distortionary, and amenities which influence property values in turn impact the fiscal budget, and hence the tax rate and final economic burden. Put another way, the economic cost of an improvement is endogenous to both the amenity level and the revenue structure. Extending the story in this direction for a system of open or closed spatial cities, the paper finds land rent measures to be a biased measure of the willingness to pay for amenities financed by either head taxes (benefit taxes), property taxes (excise taxes), or highway tolls (user fees). These results are used to correct the conventional specification of empirical property value regression models, which traditionally account for neither tax revenue effects nor the excess burden of distortionary taxation.     

Public service broadcasting in Italy: Historical trends and future prospects

The article outlines the current structure and organization of public service broadcasting in Italy and explores various options for its future development. With moves towards digital broadcasting, RAI is set to enter a discrete next stage which will bring new challenges and will inevitably lead to a revision of its public service remit. While it is currently unclear how far Italian public service broadcasting will change, there is evidence that members of the government and senior RAI managers wish partially to privatize core elements of its public service. Focusing on the development of television, the article addresses some of the salient issues facing RAI and other public service broadcasters who have become the victims of a pervasive disenchantment with public provision of goods and services.     

Not My Taxes! Explaining Tax Resistance and its Implications for Australia's Welfare State

In discussing Australia's need to increase taxes to pay for future social security, Michael Keating worries that voters see taxes as a ‘burden’ and that ‘the link between taxation and citizenship has been broken’. This paper deals with the problem of tax resistance (preferring lower taxes even when tax cuts risk public services) for Australia's welfare state. First, I describe how two Australian fiscal institutions—a residual welfare system and visible income taxes—promote tax resistance among voters. Second, I draw on these insights to develop several explanations for tax resistance: voter self-interest, voter hostility to minorities, voter disengagement (low trust and lack of interest in politics), and individualistic attitudes. The main conclusion is that tax resistance in Australia is institutionalised, making it easier to mobilise interests around low taxes, and harder to advocate for alternatives. Results of multivariate analysis using AES 2004 data indicate that an ‘anti-tax coalition’ can build on three diverse publics; one of higher and middle-income earners attuned to self-interest, another hostile to welfare beneficiaries, and another ‘tuned out’ of politics and willing to support any call for tax cuts. Inevitably, the debate about the welfare state is shadowed by a debate about voter willingness to pay taxes that finance it.     

Decentralization,Local Taxation and Citizenship in Senegal

This article deals with the politics of revenue collection in a framework of decentralization, democratization and multiparty politics as experienced in the small village of Barkedji in the pastoral region of Senegal. In Senegal, revenue collection has recently been transferred from state administrators to locally elected councillors. Contrary to the assumption of the ‘good governance’ doctrine, this transfer of responsibility has not resulted in a strengthening of democratic structures where taxpayers demand (and gain) public services and more political representation in exchange for increasing taxes. In Barkedji, as elsewhere in Senegal, tax‐compliance hit rock‐bottom after tax collection became the responsibility of local councillors. Meanwhile other types of local institutions, with less clear state relations, are able to mobilize large amounts of revenue outside the normal tax channels for the provision of goods and service. These non‐state institutions seem to have taken over as providers of political representation as well as suppliers of public goods and of access or rights to crucial local resources. The article explores the motivation among first‐comers and newcomer populations to adopt or reject tax requirements to different types of organizations, and discusses the implications of this parallel tax collection for the exercise of public authority and the crafting of state and citizenry.     

LIFECYCLE DEFICIT,INTERGENERATIONAL PUBLIC AND FAMILIAL SUPPORT SYSTEM IN INDIA

The old and young consume public and private goods and services in excess of their labour income and incur lifecycle deficit (LCD). The share of the benefits received by the elderly 65 years and above and children below 20 years are, respectively, 6.3 and 42.1 per cent of the total familial in-transfer. The elderly themselves contribute to support, particularly for education of grandchildren, and their contribution is more than the benefit they receive from intra-household transfers. Contrary to the belief that in India, children provide old-age security, the elderly do not gain from the intra-household familial support. It is found that in India, there is a shortage of public funding to meet a greater share of the LCD of the population of children and the aged, and they would not have been able to consume essential goods and services if not for asset-based consumption and familial support.     

Paying for Environmental Protection in a Cross-national Perspective

The threat of global warming has attracted considerable attention from policy makers around the world. We analyse public support for environmental protection and the main drivers of support in Australia and cross-nationally using survey data from the International Social Survey and the Australian Survey of Social Attitudes. Support is measured as a series of trade-off questions based on willingness to pay extra taxes or prices, or accept cuts to one's standard of living to protect the environment. Willingness to pay more for environmental protection has decreased across a range of countries from 1993 to 2000 with the ‘routinisation’ of ‘the environment’ as a political issue. Risk perceptions regarding the dangers of global warming, having a tertiary education and holding post-materialist value orientations all increase the willingness to pay for environmental protection. In Australia, environmental support is still divided along partisan lines and global warming was as an important issue in the 2007 federal election.     

Italian Industrial Districts: An Industrial Economics Interpretation

The Italian debate on industrial districts suggests that local development can be based on small and medium-sized firms, provided they work in teams and are embedded in a local system of social relations. If the availability of local public goods complements the private supply of local specialized services and goods, Marshallian external economies are engendered. When inner social and economic relations boost the supply of local public goods, and are reproduced by the consistent economic behaviour of local (economic and political) agents, they become local factors of economic development, or, in other words, the district's social capital. These propositions are considered within a three-layered framework comprising structure, conduct and performance. The relations among these levels allow joint consideration of three different processes of economic selection: competitive, strategic, evolutionary. This complexity is necessary if the conditions that foster significant Marshallian external economies are to be represented correctly.     

THE EFFECTS OF TAXES,EXPENDITURES, AND PUBLIC INFRASTRUCTURE ON METROPOLITAN AREA EMPLOYMENT*

ABSTRACT. Data for 28 metropolitan areas over a 15-year period are used to determine the impacts of government spending, taxes, and public infrastructure on total employment and disaggregated employment. After carefully controlling for the government budget constraint we find that taxes are negatively related to total employment and education spending is positively related to total employment. Nevertheless, we find that it is difficult for metropolitan areas to influence the composition of their employment with government tax and expenditure policies. Moreover, at current levels of public infrastructure, marginal changes in infrastructure have no strong effect on employment.     

A Portrait of Hunger,the Social Safety Net,and the Working Poor

In a study at the largest northeastern Iowa food pantry between 2004 and 2006, we found that neither working nor accessing government benefits has a meaningful impact on lessening the odds that a person will need long‐term food assistance. In other words, the working poor are at greater risk for making recurrent visits to the food pantry than those who do not work. Pantry clients who work are more likely to have sacrificed food to pay for other life necessities. Moreover, government benefits do not seem to provide an adequate food safety net. As a result, nonprofits are experiencing increased pressure to fill the gap. If we wish to maintain the government responsibility to alleviate hunger in our country, benefits for eligible citizens must be increased or food assistance nonprofits need more government support. Otherwise we should face the fact that as an undeclared public policy, our society tolerates hunger.     

Quenching the Thirst: The Cost of Water in Fragile Environments

Public policy has often addressed the problems of water supply and sanitation from the supply side to the neglect of demand side aspects in developing countries like India. This policy has not only rendered a large number of projects financially unviable but has also resulted in inadequate coverage of aspects such as population and ecological unsustainability. This article, based on household level information from six villages in a water scarce region of India (Rajasthan state), examines inter- and intra-village variations in water use and the costs, direct and indirect, involved in obtaining water. It also estimates households' willingness and ability to pay for water, using the contingent valuation method (CVM). Using qualitative as well as quantitative methods, it is argued that it is the failure of government policy and of institutions which has led to severe water shortages in harsh environments rather than supply or financial bottlenecks per se. While the estimates of price elasticity of water use indicate the feasibility of water pricing in the rural areas, the willingness to pay estimates question the general assumption that rural households are willing to pay 5 per cent of their income/expenditure for water. Various economic and extra economic factors such as household income, low opportunity costs of women and children, and attitudes towards female labour and public goods are vital in influencing the households' willingness to pay for water.     

Of Dice and Women: Gambling and Exchange in Native North America

Although archaeologists have had success in documenting the movement and distribution of trade goods, they often fail to specify the actual social mechanisms by which such goods are shunted across archaeological landscapes. A thesis is developed that in Native North America gambling was one common mechanism for intergroup exchange. Particular attention is paid to dice games that, according to ethnographic accounts, were often played primarily by women. Building upon the pioneering compilation by Stewart Culin, game paraphernalia, playing rules, as well as odds and payoffs associated with wagering are described and mapped. The social and mythological contexts of dice games are also reviewed. Results indicate that making hitherto neglected links among exchange, gender, and gambling promises novel and more culturally informed ways of approaching the archaeological record.     

THE SOCIAL BENEFITS OF URBAN CULTURAL AMENITIES*

ABSTRACT. This paper uses a two-stage hedonic wage approach to derive the benefits from improvement of five cultural amenities. It is argued that the hedonic approach permits valuation of both private and local public aspects of cultural goods since access to the amenity is an essential input in the production of the final service flow. Empirical estimates of willingness to pay suggest price and income elasticities are approximately unity. Lower-bound estimates of marginal benefits for a representative city range from $0.85 million for an additional theater to $57.9 million for an additional zoo facility.     

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.     

EXTERNALITIES AND PARTIAL TAX REFORM: DOES IT MAKE SENSE TO TAX ROAD FREIGHT (BUT NOT PASSENGER) TRANSPORT?*

ABSTRACT Externalities such as pollution and road congestion are jointly produced by the use of intermediate inputs by firms and the consumption of final goods by households. To cope with such externalities, policy proposals often suggest partial tax reforms. This paper uses a simple general equilibrium model to explore the effects of a reform of taxes on freight transport in a second‐best setting. The theoretical model shows that the welfare effect of higher freight taxes is positive, unless passenger transport is severely under‐taxed and the tax reform attracts substantially more passenger transport. Moreover, the optimal freight tax may be below or above marginal external cost. Budgetary neutral tax reform exercises with a numerical simulation model for the U.K. suggest that, under a wide variety of parameter values, higher freight transport taxes are indeed welfare increasing. The welfare gain of freight tax reform rises with the level of the passenger tax, but the optimal freight tax declines at higher taxes on passenger transport. Substantial net benefits of tax reform are obtained only under labor tax recycling of the revenues.     

宋代的桥与场务

桥梁控扼交通要道,宋以前或已于桥梁附近置有军镇以稽查行旅,后逐渐兼有征收商税、酒课之责。桥镇的转型、桥市的繁荣,为在近桥处征收商税、酒课提供了必要的条件。宋代征收商税、酒课的场务多有近桥而设者。设置在桥梁附近的场务及其税务官吏通过拦(河)锁邀截水陆两路以征税。从陆路通行的商品需在城门或税务交纳过税、门税等通过税,从水路通行的商品则有"船栰之征",多在近桥的河锁处缴纳。从汉唐的关市之征到宋代近桥而征的大量兴起,体现的是宋代商税征收网点的密集化与商税征收的普遍化。     

Who Pays the Costs of Inflation?

Inflation may be looked upon as a deferred consumption tax which reduces consumer purchasing power through high prices to compensate for earlier excess expansions of credit. A portion of this excess borrowing is by government to finance deficits. The inflation cost may then be compared by family–income class with the alternative income taxes needed to avoid inflation by eliminating the deficits. By this calculation for 1965–75, the inflation cost was highly regressive, with an effective rate of 17 percent on. families below $5,000, and 17 times greater than such families would have had to pay in income taxes. Meantime, the effective inflationary tax rate for wealthy families over $50,000 in income was a bonus, or tax rebate, of one percent.     

北京城市老年人购物决策过程中的评价性认知特征

本文以北京城市老年人购物行为问卷调查数据和访谈资料为基础,揭示北京城市老年人购物决策过程中的评价性认知特征。影响北京城市老年人食品类购物决策最主要的三个因素依次为购物地离家距离、食品价格因素和购物地所提供食品种类丰富程度,有低成本主导型的倾向;日用品类购物决策时考虑的最主要的三个因素依次为购物地离家距离及购物地所提供地商品种类丰富程度和商品的价格和质量,有低成本和高收益并重的特点。同时,随着购物地离家距离的增加,距离因素的重要程度有下降的趋势,而商品特性的评价认知重要程度则不断上升。