The Changing Property Tax in the West: State Centralization of Local Finances

Diminished local government autonomy and increased fiscal centralization in the hands of state government are the consequences of the restrictions on the local property tax imposed in the western states in the past twenty years. While the trend is a national one, it is more evident in the West than in other regions. Statewide voter initiatives account for some of the restrictions, particularly the more severe ones, but legislatures and governors also impose these limitations. In tracing the recent course of the centralization of local finance, this article details the property tax restrictions adopted in individual western states, examines the initiative and conventional legislative sources of these actions, and provides quantitative and qualitative evidence for the centralization thesis. In many western states the property tax has lost much of its local character, becoming in large part a fiscal and political tool for state policymakers.     

The Role of Slack in Local Government Finances

The research presented here adopts an organizational approach to develop three regression models that examine why local governments accumulate slack in the form of unreserved fund balances, and what is the impact of slack resources on local governments' short‐term fiscal conditions and decisions about spending and revenues. Using data on Chicago suburban municipalities and their governments, the first model estimates the effects of long‐term and short‐term conditions (fiscal and governing) on unreserved fund balances. The second and third models examine the impact of slack resources and other factors on year‐end deficits or surpluses and changes in spending and own‐source revenues. The results show that ending balances, expenditures (size), and long‐term fiscal conditions have the greatest effect on fund balances, and that slack and current fiscal conditions have the greatest effect on ending balances and changes in revenues and spending.     

Effects of Federal Tax Reform on Local Finances

The federal Tax Reform Act of 1986 promised to be fair, simple,and revenue neutral to the federal treasury. Tax reform, however,was not revenue neutral with respect to all state and localtreasuries. Indeed, tax reform entailed a restructuring of thebalance of power in federal-state-local relations. In particular,new restrictions on the tax-exempt bond authority of state andlocal governments are requiring significant shifts in traditionallocal debt policy. Furthermore, the Supreme Courts recent decision,South Carolina v. Baker, raises additional concerns about thestatus of state and local tax-exempt bond issues. The natureof future relations between the federal government and localgovernments is likely to be molded more by the federal tax codeand by erosion in state authority over fiscal matters than byfederal grant-in-aid programs of the kind that have characterizedthe past quarter century of intergovernmental relations.     

Recent Trends in State Spending: Patterns, Problems, Prospects

After more than three decades of institutional and fiscal capacity-building,the debate over the states' commitment to their citizens andlocal governments continues. Federal domestic disengagement,the national recession, taxpayer unrest, and anti-incumbentsentiments, among other factors, have raised concerns aboutthe states' performance. This article reviews recent trendsin state spending for public education, Medicaid, corrections,AFDC, and local aid to discern changes and assess their implicationsfor the states' role and record.     

Recent Evolution of Public Sector Structure in Latin America: Describing and Explaining Shifts in Autonomy Trends in Colombia and Venezuela

This article has two objectives. The first objective is to review and assess the recent evolution of agency design in Colombia and Venezuela. More specifically, we study the agencies' formal autonomy in these two countries since the year 1999 when Venezuela experienced a major change in government policy towards socialism. Thus, we attempt to explore how this policy change is reflected in the formal autonomy of agencies. Our second objective is to test if, despite the differences in policy choices the two countries have taken in the recent years, there are theoretical factors related to the agencies' design that can explain the level of formal autonomy of the agencies. The results show two main elements: first, even though the patterns of formal agency autonomy in Colombia and Venezuela differed before Venezuela's latter policy change, the differences between these two countries have increased since 2000. This indicates that each country's policy preferences may account for the differences. Second, for both countries, we found that, despite the differences, agency level factors such as the primary tasks that are performed by the agencies and the policy sector in which they are active have had an impact on their level of formal autonomy. However, the results indicate that these relationships do not follow the predictions that have been made based on the different theoretical perspectives. Copyright © 2016 John Wiley & Sons, Ltd.     

Trends and Opportunities in the Public Sector: A Critical Assessment

The public sector should be designed to work on behalf of government. Government, in turn, should be designed to work on behalf of a citizen community both to pursue its collective interests and to defend the citizen community against harmful effects of private market activities. At this time, the integrity of the public sector/government has been eroded because the established forms of regulation of the market are outmoded. This has permitted transnational corporations to argue that government should respond more to their agendas often at the expense of citizen needs and claims. At the same time, citizen movements have become more diverse and sophisticated. They represent an opportunity for revisioning the work of government and the public sector.     

City Finances and the National Economy

City governments were better prepared to face the 1990–1992recession than were state governments, and they adjusted theirbudgets with relatively less fanfare. The absence of widespreadbankruptcy notwithstanding, the fiscal position of cities hasdeterioratedandsome ofthe necessary adjustments were painful.Services were reduced as real per capita expenditure growthdeclined, taxes were increased, and the entire local governmentsector remained in deficit during the past six years. The problemhas not been softened by federal or state policies; in fact,the flow of both federal and state aid slowed markedly duringthe late 1980s. A combination of economic and social forcessuggests that many of the nation's older cities will not outgrowthis fiscal stress and their budgetary well-being will be moredependent on state and federal policies.     

Introduction: Changing Public Sector Industrial Relations in the Australian State

During the last two decades, governments have restructured their public services. Public administration has been largely replaced by public management, reflecting a more market oriented approach. In line with this pattern of change, the Australia public services at both state and Commonwealth levels, since the early 1980s, have undergone significant change. The aim of this symposium is to explore the dimensions, detail and impact of these developments, tracing the implications of public service reorganisation and operations for public sector industrial relations. The contributions therefore focus on government policies, management and industrial relations and implications for collective organisation and action. Changes in five states and one territory are considered as well as those at the Commonwealth level.     

全球化中国家权力的走向

全球化的社会生活跨越国界,国家权力出现某些失效.国家的一些权力向跨国公司、金融集团和跨国组织转移.传统的国家观在全球化中需要调整和转型.全球化中的国家权力一方面具有深厚的存在依据,另一方面也要在权力的范围和行使方式上受到限制.国家权力需要依照民族的利益在保留和限制之间作出平衡的选择.     

Corporatization in the Public Sector: Explaining the Growth of Local Government Companies

The creation of companies by local governments to provide public services—referred to as “corporatization”—is an example of systemic public entrepreneurship that is popular across the world. To build knowledge of the antecedents of public sector entrepreneurship, the authors investigate the factors that lead local governments to create companies for public service delivery. Using zero-inflated negative binomial regressions to analyze secondary data from 150 major English local governments for 2010–16, the authors find that governments with higher levels of grant dependence and debt dependence are more involved in the creation and operation of companies, as are larger governments. Further analysis reveals that very low and very high managerial capabilities are strongly associated with more involvement in profit-making companies, while local government involvement in companies is more prevalent in deprived areas. At the same time, government ownership of companies is more common in areas with high economic output.     

The Queensland Public Sector: Recent Developments in Employment Relations

With the incumbent Labor government embracing a recentralisation of industrial relations, public sector agencies in Queensland are experiencing a dramatic shift in the framework of employment relations. This paper discusses the approach of the previous Coalition government to managing the public sector workforce and the emerging approach of the Labor government. The comparison of contrasting governmental approaches to public sector employment relations throughout the 1990s suggests that successive governments have balanced very differently the three main pressures they have faced: political, managerialist and industrial relations.     

Bureaucratic Behavior in the Local Public Sector: A Revealed Preference Approach

Public sector bureaucratic utility is typically assumed to be a function ofbudget size or government employment. Although intuitively appealing, thereare no definitive direct tests of the assumption. To fill this gap, thispaper exploits data that isolate resource allocation decisions made by localpublic sector bureaucrats. We use revealed preference theory to find thatthe bureaucracy behaves ``as if'' bureaucratic utility is an increasingfunction of employment across government functions and public spending,providing direct evidence justifying the popular assumption in theoreticalmodels of government behavior.     

State and Local Government Procurement and the Winter Commission

The Winter Commission proposed a state and local government procurement reform agenda that placed public managers at the core of a depoliticized, deregulated, and more pragmatic public sector contracting process. Drawing on the literature and data from several state and local government surveys, this article shows that between 1992 and 2003, state and local governments’ contracting practices moved in directions consistent with the commission’s reform agenda. By 2003, state and local governments had decentralized and deregulated their contracting processes, were contracting more effectively and in circumstances in which it is more likely to be successful, and had adopted several innovative technologies and management practices.