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851.
Book review     
  相似文献   
852.
Federalism, as a concept and as a reality, received assistancefrom a variety of sources during 1994–1995. Opinion pollsrevealed a public strongly supportive of shifts in the balanceof power between federal and state governments. The new Republican-controlledCongress, bent on devolving authority to the states, busieditself with an ambitious legislative agenda. The DemocraticPresident pursued his principles of federalism and intergovernmentalrelations by supporting the unfunded mandates bill and by increasingthe use of the administrative waiver. The U.S. Supreme Courtbolstered federalism with its rulings in cases such as Lopez,a state challenge to the federal Gun-Free School Zones Act.The new mood in Washington, D.C. was complemented by state leadersanxious to take on the challenges of a rebalanced federal system  相似文献   
853.
Government 'strength' and budget deficits in advanced democracies   总被引:2,自引:0,他引:2  
Abstract. Roubini and Sachs provided the first systematic test of the idea that political structure the size, composition, diversity, and/or stability of a governing cabinet - is related to budget deficits. In this paper, we take issue with several of Roubini and Sachs' choices concerning data and operationalization, and argue that their approach cannot offer clear conclusions about the relationship between national political structure and budget deficits. We test the 'strength of government' hypothesis using central government finance data on 16 countries, 1959–1990. We measure deficits in a way that maximizes comparability across countries but avoids the potential problems of standardizing by GDP. We examine carefully the definition and measurement of 'strength of government', in light of recent theoretical and empirical work in comparative politics. We perform pooled time-series regression analysis of deficit change in 16 OECD countries for the period 1959–1990. We argue that while structural differences between governments may have little impact on deficits during good economic times, they may become especially noticeable and influential during periods when governments struggle to cope with severe economic problems.  相似文献   
854.
855.
Evidence is found that state-level economic conditions played a significant role in the defeat of George Bush in the 1992 U.S. presidential election. Evidence is also found which indicates that the entrance of Ross Perot into the race as an independent candidate was not instrumental in the Bush loss.  相似文献   
856.
Accounting standards constitute the body of guidance needed to provide coherence and direction to accountants on how to keep the books. They inform the accountant about the logic of the way that accounting data should be organized and displayed in order to maximize its value to the prospective user. (The prospective users, in the case of federal accounting, range from the president and Congress through agency managers to the general public.) Federal accounting standards are the equivalent, for accounting, of budget concepts for the federal budget. After a long genesis, federal accounting standards are in the midst of a revolution which, if it succeeds, will transform the way accounting reports on federal fiscal activities and how it relates to the federal budget. This article, written from the perspective of a budget concepts technician who has participated in this effort, reviews these developments and where they seem to be heading.  相似文献   
857.
Abstract: The effects of the Electronic Lodgment Service on relations between tax agents and the Australian Taxation Office provide evidence for both the value and limitations of integrating information technology innovation with regulatory reform strategy. IT innovations such as ELS can promote cooperative regulation. The limitations of this achievement are largely limitations of regulatory context and strategy.  相似文献   
858.
This article describes the findings of a program of research exploring the cognitive and behavioral consequences of passionate concern about government policy issues. American citizens vary a great deal in terms of the personal importance they attach to their attitudes on particular policy issues. Citizens whose policy attitudes are especially important to them are likely to think frequently about those attitudes, to perceive competing candidates as being relatively polarized on the issue, and to form presidential candidate preferences on the basis of those attitudes. Also, policy attitudes that citizens consider personally important are highly resistant to change and are therefore especially stable over long periods of time. The American public appears to be structured into many small issue publics, each composed of citizens who are passionately concerned about a single issue. Most Americans fall into very few issue publics, the particular ones being determined by each individual's unique self-interests, social identifications, and cherished values. The implications of these findings for the workings of democracies are discussed.  相似文献   
859.
860.
Books in review     
A former editor of theAmerican Historical Review, he has written extensively on the history of modern Great Britain and more recently has published essays on the nature of the contemporary urban university.  相似文献   
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