Unconditional Intergovernmental Transfers to Finance Decentralization in Albania

The Government of Albania embarked on a comprehensive program to decentralize decision‐making powers with the passage of the Law on Organization and Functioning of Local Governments in 2000. A centerpiece of the policies undertaken to implement that legislation was an unconditional transfer program which, using a formula‐based allocation mechanism, transferred substantial financial resources to the local communes and municipalities beginning in 2002. This paper describes that system and its evolution. It illustrates how the transfer was designed to take into account the transition from a centralized system to a decentralized arrangement for provision of local public services and how the formula has undergone some “fine‐tuning” while retaining its simplicity. Analysis of the outcomes reveals how it has achieved its mandated objective of equalizing resources across local governments; however, it does so while running the risk of substantially discouraging local governments from mobilizing resources of their own.     

An Analysis of the Time to Adoption of Local Sales Taxes: A Duration Model Approach

The timing of the decision of local governments to adopt a local sales tax is explored in a duration model with time‐varying covariates. Our framework suggests a set of factors associated with the decision to adopt a local sales tax and we find empirical support for these factors. We also consider whether the adoption by one jurisdiction depends on the adoption by neighboring jurisdictions and find empirical support for interdependency of behavior.     

Developing Options for the Administration of Local Taxes: An International Review*

Do decentralization arguments extend to administration of subnational taxes? While centralized administration promises quality service at reasonable cost, it may dull accountability and slow the revenue flow. Also, central administration may devote less attention to collecting these taxes than for its own. Self‐administration brings administration closer to taxpayers and assures representation of jurisdictional interests in revenue apportionment disputes. However, subnational governments may lack technical capacity. That is the dilemma: while the central administration may be indifferent to rigorous collection of subnational taxes, subnational governments may lack capacity for self‐administration. In practice, nations use many different alternatives for administering subnational taxes.     

An Easy and Accurate Regression Model for Multiparty Electoral Data

Katz and King have previously proposed a statistical model formultiparty election data. They argue that ordinary least-squares(OLS) regression is inappropriate when the dependent variablemeasures the share of the vote going to each party, and theyrecommend a superior technique. Regrettably, the Katz–Kingmodel requires a high level of statistical expertise and iscomputationally demanding for more than three political parties.We offer a sophisticated yet convenient alternative that involvesseemingly unrelated regression (SUR). SUR is nearly as easyto use as OLS yet performs as well as the Katz–King modelin predicting the distribution of votes and the compositionof parliament. Moreover, it scales easily to an arbitrarilylarge number of parties. The model has been incorporated intoClarify, a statistical suite that is available free on the Internet.     

The Deductibility of State and Local Taxes

President Reagan's tax reform proposals of May 1985 recommendedeliminating the deduction of state and local taxes in computingfederal taxable income. Arguments for and against deductibilityappeal to equity for taxpayers facing levies from multiple governmentsand to concern for the roles and responsibilities of governmentsin a federal system. Intense criticism and lobbying againstthe president's proposal was spearheaded by New York. The debatewas soon recast to emphasize the impact of change on other states,especially in the Northeast and Midwest, and the potential widespreadnegative effects on government services, especially education.The broadened base of opposition to change was sufficient tosustain deductibility in the bill passed by the House of Representativesin December 1985, illustrating that a cohesive lobbying effortinvoking the concept of federalism as a partnership can be fashionedby appealing to states on the basis of the negative consequencesof change.     

自由的回归：放松管制的意义探寻

放松管制是20世纪80年代以来西方世界一颇为引人注目的现象。它由英美两国首开先河,并迅速波及世界各地,形成一个世界性的放松管制浪潮。放松管制是国家干预主义膨胀而引起的一种反动,是对曾经支持近现代文明发展的自由民主价值的回归,产生了良好的经济绩效和非经济绩效。它既是政府的自我解放,也是社会的自由解放。     

Alternative Methods of Experience Rating Unemployment Insurance Employer Taxes

For most states the methodology used for assigning Unemployment Insurance tax rates to employers arose when the program was first established in 1935. More than 80 years later, with evolving employment relationships, state systems have become outmoded. This paper critiques current experience rating methods and presents new methodologies that are much easier to operate and that improve the incentives for employers to increase employment. The proposed methods would assess taxes based on employment or payroll variation such that growing firms would have lower taxes. A simulation analysis illustrates the impact of the new methods on employer groups.     

Do Interest Groups Compete? An Application to Endangered Species

Becker (1983) hypothesized thatinterest groups compete strategically forinfluence with policy makers; thatimportant model has been assumed or ignoredrather than tested. This paper buildstheoretical and econometric frameworks thatcan test hypotheses about strategicbehavior when data on interest-groupactivity are limited and discrete. Itapplies those frameworks to data oninterest-group pressure regarding additionsto the U.S. endangered species list. Theresults do indicate that these interestgroups respond to costs and benefits, butdo not support the hypothesis that pressurefrom one interest group increases ordecreases with the pressure intensity of anopposing group.     

Turning Point Analysis: Using Survey Research to Call Changes in Consumer Behavior and Predict Sales Taxes

Forecasters often disagree on revenue predictions because of differing techniques. Some states, such as Utah, have turned to the use of survey research methods to avoid this dilemma. This article reviews many of the national forecasting models examining consumer sentiment currently in use. And it compares the Utah experience with surveys used in other states.     

利益赋税原则的理论贡献和现实意义

公平课税论由利益原则、能力原则两种主张组成。在利益赋税原则的发展过程中又产生了税收价格说。利益赋税原则不仅对财税理论的发展做出了贡献,而且在发展我国市场经济的过程中,对我们更新财税观念、解决实际工作中存在的一些问题有着十分重要的现实意义。     

Is Federalism a Political Question? An Application of the Marshallian Framework to Garcia

In Garcia v. San Antonio Metropolitan Transit Authority (1985)the Supreme Court relegated the matter of the wages and hoursof local government employees to the national political processas though the issue were a political question. More importantly,the Court left the determination of whether the issue requirednational political resolution up to Congress. This article appliessome of the writings of John Marshall to the Garcia case inorder to ascertain whether national political resolution ofthe issue was appropriate. Under Marshall's framework, matterswhich involve the enumerated powers of Congress or the impliedpowers of Congress are political issues. However, in contrastto the holding in Garcia, the question of whether a particularissue involves an enumerated or an implied power is a matterappropriate for judicial scrutiny.     

Local Option Sales Taxes and Fiscal Disparity: The Case of Georgia Counties

While local option sales taxes (LOST) have become an important revenue source for local governments, there has been concern about the distribution of LOST revenues: the uneven distribution of sales tax bases may have introduced a new source of fiscal inequality and exacerbated existing fiscal disparity. Using Georgia county data (N=159, 1970–2000), this study examines whether and how LOST have affected local fiscal disparity. Our findings suggest that the effects of LOST on fiscal disparity vary with the approach to measure revenue‐raising capacity; thus the issue of LOST distribution is sensitive to the underlying conceptualization of “fiscal equity.”     

Taxing Fracking: The Politics of State Severance Taxes in the Shale Era

States producing gas and oil have long levied severance taxes at the point of extraction, commonly placing most revenues into general funds. These taxes have assumed new meaning in many states amid the expansion of gas and oil production accompanying the advent of hydraulic fracturing. We reviewed all major statutes and constitutional amendments related to severance taxes that were enacted at the state level during the first decade of the “shale era” (2005–14). There have been only modest adjustments in statutory tax rates and some evidence that states have attempted to reduce these rates, possibly in response to growing national production. In turn, there is also evidence that states have begun to pursue more targeted strategies for revenue use, including some expanded focus on responding to the negative externalities linked to drilling, expanded revenue sharing with localities, and increased long‐term protection of resources through state trust funds.     

The Public Acceptance of Green Taxes: 2 Million Voters Express Their Opinion

In September 2000, 4.7 million Swiss citizens were invited tovote on three proposals for taxes on fossil energy. Theydiffered by tax rate and mode of revenue recycling. All threewere rejected, one by only 3.4%. I analyze the votes usingindividual data of a post-referendum survey. Few voters paid attentionto the fine differences between the proposals made.Those who did favored the smaller taxwith revenues earmarked for a wide range of subsidies. The promise of a favorable direct impact on employment made by amini green tax reform was not understood or valued. Citizenswith leftist affinities and better education were morefavorable.     

Road User Fees Instead of Fuel Taxes: The Quest for Political Acceptability

In light of recent regulatory changes in federal fuel economy standards for cars and trucks, the consensus forecast is that motor fuel taxes will not be an adequate source of dedicated funding for roadway maintenance and construction. This article accepts the notion that mileage fees are a promising replacement for the fuel tax and considers steps that might be taken to enhance the political acceptability of such a reform. The authors argue that simple, low‐tech ways of implementing mileage fees are possible in the near term and should be complemented by a well‐developed audit mechanism. Current trends in the automotive and auto insurance industries as well as social media are likely to reduce opposition to more technologically advanced mileage taxes in the long run.     

社会回归——行政权力的演进方向

随着先发国家逐渐从工业社会向后工业社会转型,国家行政权力向社会回归的趋势变得越来越明显,这种变化主要体现在政府与公民、政府与市场以及政府与“第三部门”的关系上。根据自由主义的国家和社会关系的观点,国家权力是由社会让渡的,当社会发展到一定的成熟阶段,势必要求将让渡给国家的部分权力收回。而这些需要回归社会的权力往往是通过传统的政府的行政职能来体现的,因此,通过调整政府职能范围来重塑行政权力的行使空间,是确保行政权力向社会回归的关键。