Book Reviews

Books reviewed: Glenn W. Fisher, The Worst Tax? A History of the Property Tax in America Steven J. Brams and Alan D. Taylor, Fair Division: From Cake Cutting to Dispute Resolution     

Book Reviews

Books reviwed:
Irene S. Rubin, Class, Tax & Power
Helen F. Ladd, Local Government Tax and Land Use Policies in the United Sates, Understanding the Links     

超越税务:乌海联合办税对中国"府际关系"发展的启示

"府际关系"是政府过程研究中一个非常重要的领域.内蒙古乌海市在实践中探索出的国、地税联合办税模式,虽然只是发生在一个地方,仅涉及国税、地税两个部门的制度创新,但其在理论探索上的贡献,已经超越了税务行政本身的变革.乌海联合办税模式在构建"伙伴型府际关系"方面的主动探索,从纵横两个维度上,不仅为在实践中逐步化解条块矛盾,构建新型的横向"府际关系"和调整政府横向间的职能配置等提供了新的思路,同时也为在理论上深化中国的"府际关系"理论研究提供了一个新的方向.     

Book Review

Book reviewed:
Alan Schenk and Oliver Oldman Value Added Tax: A Comprehensive Approach in Theory and Practice     

Book Reviews

Books reviewed:
Craig L. Johnson and Joyce Y. Man, Albany, Tax Increment Financing and Economic Development: Uses, Structures and Impact     

Squaring Circles? Funding the Provision of Public Services

Reports reviewed in this article:
Institute for Public Policy Research, Building Better Partnerships: Final Report of the Commission on Public—Private Partnerships
Fabian Society, Paying for Progress: A New Politic of Tax for Public Spending     

Efficiently Taking Soundings in a Sea of Change: Two Histories of Public Budgeting and Finance

Books reviewed:
Irene S. Rubin, Class, Tax, and Power: Municipal Budgeting in the United States.
Donald R. Stabile, The Origins of American Public Finance: Debates over Money, Debt, and Taxes in the Constitutional Era, 1776–1836.     

Dollars and Decisions: Fiscal Policy and Administration in the American States

Books reviewed in this article:
Glenn Beamer, Creative Politics: Taxes and Public Goods in a Federal System
David Brunori, State Tax Policy: A Political Perspective
Kurt M. Thurmaier and Katherine G. Willoughby, Policy and Politics in State Budgeting     

Book Reviews

Books reviewed:
J. Richard Aronson and Eli Schwartz (eds.), Management Policies in Local Government Finance
H. Clyde Reeves (ed.), The Role of the State in Property Taxation
C. Lowell Harriss (ed.), The Property Tax and Local Finance
Government Finance Research Center, Indicators of Urban Condition     

Book Reviews

Books reviewed: Richard Fenno, The Emergence of a Senate Leader: Pete Domenici and the Reagan Budget Girard Miller, Investing Public Funds Marcia Stigum, The Money Market Saul D. Hofman and Laurence S. Seidman, The Earned Income Tax Credit: Antipoverty Effectiveness and Labour Market Effects     

Reviews

Books Reviewed: Betts, Katherine, The Great Divide: Immigration Politics in Australia Bennett, Tony, Emmison, Michael and Frow, John, Accounting for Tastes: Australian Everyday Cultures Elliot, Lorraine, The Global Politics of the Environment Gabbitas, O. and Eldridge, D., Directions for State Tax Reform     

Book Reviews

Books Reviewed:
Sidney Weintraub, Financial Decision–Making in Mexico: To Bet a Nation.
Michael Ross, Timber Booms and Institutional Breakdown in Southeast Asia.
Robert G. Moser, Unexpected Outcomes: Electoral Systems, Political Parties, and Representation in Russia.
Heikki Patomaki, Democratizing Globalization: The Leverage of the Tobin Tax.
Christoph Knill, The Europeanisation of National Administrations: Patterns of Institutional Change and Persistence.
Mark Thatcher, The Politics of Telecommunications: National Institutions, Convergence, and Change in Britain and France.     

Book Reviews

Books reviewed: A National Bureau of Economic Research Project Report, Harvey S. Rosen, (ed.) Studies in State and Local Public Finance Steven D. Gold, (ed.) Reforming State Tax Systems Daniel Bell and Lester Thurow, The Deficits: How Big? How Long? How Dangerous?     

The Growth and Stability of the Local Tax Revenue in Japan

This paper estimates the elasticity of the local tax revenue in Japan and analyzes the growth and stability of the Japanese local tax system. The main estimated results are as follows. The growth taxes in the long run are the Individual Enterprise Tax and the Fixed Asset Tax. There are no stable taxes in the short run. The total amount of prefectural tax revenue is low growth in the long run and unstable in the short run. The total amount of municipal tax revenue is low growth in the long run and neutral in the short run. The total amount of the local tax revenue in the prefecture and the municipality does not have stability and growth.     

Book Reviews

Books Reviewed:
Kenneth D. Sanders Local Government Financial and Budgetary Analysis
Richard J. Stillman II Results-Oriented Budgeting for Local Public Managers in the 1980's
Helen F. Ladd and T. Nicolaus Tideman Tax and Expenditure Limitations
Irwin T. David, C. Eugene Sturgeon and Eula L. Adams How to Evaluate and Improve Internal Controls in Government Units
Harvey E. Brazer and Deborah S. Laren Michigan's Fiscal and Economic Structure     

Book Reviews

Books reviewed: Steven D. Gold, (ed.) The Unfinished Agenda for State Tax Reform Andrew Dunsire and Christopher Hood, Cutback Management in Public Bureaucracies: Popular Theories and Observed Out-comes in Whitehall The Auditor General's Report to the Legislative Assembly, Province of British Columbia, Canada, April 10, 1989 Charles K. Coe, (ed.) Public Financial Management for Public Budgeting & Finance     

Book Reviews

Books Reviewed:
Michael J. Boskin and Aaron Wildavsky, The Federal Budget: Economics and Politics
Joan K. Martin, Urban Financial Stress: Why Cities Go Broke
James T. Bennett and Manuel H. Johnson, Better Government at Half the Price: Private Production of Public Services
E.S. Savas, Privatizing the Public Sector
H. Edward Wesemann, Contracting for City Services
Public Securities Association, Fundamentals of Municipal Bonds
Morris Beck, Government Spending: Trends and Issues
Roger A. Freeman, The Wayward Welfare State
James Mingle and Associates, Challenges of Retrenchment: Strategies for Consolidating Programs, Cutting Costs and Allocation Resources
William Spangar Peirce, Bureaucratic Failure and Public Expenditure
G. Bruce Doern, How Ottawa Spends Your Tax Dollars: National Policy and Economic Development—1982     

Book Reviews

Books reviewed: Edward J. Clyncu and Thomas P. Lauth, (eds.) Governors, Legislatures, and Budget Across the American States C. William Garner, Accounting and Budgeting in Public and Nonprofit Organizations: A Manager's Guide Herman B. Leonard, Checks Unbalanced: The Quiet Side of Public Spending David M. Lawrence, Local Government Finance in North Carolina Timpthy J. Conlan, Margaret T. Wrightson, and David R. Beam, Taxing Choices: The Politics of Tax Reform     

Book Reviews

Books reviewed:
Lawrence H. Summers, (ed.) Tax Policy and the Economy
U.S. Advisory Commission on Intergovernmental Relations, Fiscal Discipline in the Federal System: National Reform and the Experience of the States
Volume 3,1987, Part A, James L. Chan, (ed.) Research in Governmental and Nonprofit Accounting
Volume 3,1987, Part B, James L. Chan, (ed.) Research in Governmental and Nonprofit Accounting
Leon E. Hay and John H. Engstrom, Essentials of Accounting for Governmental and Not-For-Profit Organizations     

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.