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911.
John L. Mikesell 《Public Budgeting & Finance》2002,22(4):34-51
A tax expenditure budget should contribute to efficient and effective public decisions by quantifying the division in the tax structure between provisions that represent revenue policy (distribute the cost of government according to the legislated tax base) and parts that represent budget policy (substitute for direct spending). For this transparency to have the desired impact, however, the tax expenditure budget process and the direct expenditure process must be properly integrated and the tax expenditure budget must make an accurate division between the parts of the tax structure. A review of the 33 states with tax expenditure systems shows many weaknesses in application of the concept and poor linkage to the direct spending budget system. Their most significant flaw is in dividing the tax structure into normal and preference elements; states need greater attention to defining their basic tax structure if they are to have a meaningful tax expenditure budget. 相似文献
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We consider a rent-seeking contest of the kind introduced by Tullock (1980) in which two players compete for a monopoly rent. We extend the contest by requiring that if a player puts forward an effort, his expenditures must be larger than or equal to some minimum level. We show that, depending on the model parameters, the number of Nash equilibria of the extended model can be zero, one, two or four. Furthermore, it turns out that the extent of rent dissipation in a Nash equilibrium of the extended model can be larger than, equal to, or smaller than the extent of rent dissipation in the unique Nash equilibrium of the original model. 相似文献
917.
The pattern of state support for Prohibition (18th Amendment, 1919) and Repeal (21st Amendment, 1933) is analyzed and compared. This comparison is important because Prohibition is the only amendment ever to be repealed. The main thesis is that there was no wholesale change in preferences of citizens. Instead, producer interests failed to mobilize effectively in 1919, and the coupling of moral and economic arguments that worked in 1919 broke apart in 1933. Regression analysis is conducted on state legislatures (for Prohibition) and state referenda on convention delegates (for Repeal), so states are observations in the cross-sectional regression analysis. The results broadly support the main thesis. 相似文献
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919.
Edward L. Glaeser 《Public Choice》1997,93(3-4):389-394
In “Reconciling voters' behavior with legislative term limits,” Dick and Lott argue that since more senior representatives are better at rent-seeking, there is an inefficient tendency to re-elect incumbents. In their model, term limits are preferred collectively by constituencies, even though no constituency would independently oust its incumbent representative. However, many term limits are unilaterally self-imposed (in particular the 22nd amendment limiting presidents' terms to two), and their model cannot explain these limits. In this comment, I suggest that term limits may be self-imposed by risk-averse voters, who prefer cycling between left and right wing candidates to a once-and-for-all election that imposes a candidate of a single ideology on the entre electorate. The market failure that makes term limits helpful is that out of power minorities cannot bribe the median voter. 相似文献
920.
Our knowledge of how policy innovations diffuse in federal systemscould be enhanced by paying greater attention to the behaviorof policy entrepreneurs. This study shows how policy entrepreneurshelped stimulate the diffusion of state school-choice plansby collecting and generating evidence of workability of thisinnovation. Importantly, these policy entrepreneurs have oftenused evidence from local experiments to promote state policychange. Thus, a state-local nexus exists in the diffusion schoolchoice. This analysis suggests that there is value in conceptualizingpolicy innovation diffusion a federal system as both a horizontal(that is, state to state) and a vertical (that is, state andlocal) phenomenon. 相似文献