The low income housing tax credit and racial segregation

This paper addresses a critical but almost unexamined aspect of the Low Income Housing Tax Credit (LIHTC) program – whether its use (and in particular, the siting of developments in high-poverty/high-minority neighborhoods), is associated with increased racial segregation in the metropolitan area. Using data from the Department of Housing and Urban Development (HUD) and the Census, supplemented with data on the racial composition of LIHTC tenants in three states, we examine three potential channels through which the LIHTC could affect segregation: where LIHTC units are built relative to where other low income households live, who lives in these tax credit developments, and changes in neighborhood racial composition in neighborhoods that receive tax credit projects. The evidence on each of these channels suggests that LIHTC projects do not contribute to increased segregation, even those in high poverty neighborhoods. We find that increases in the use of tax credits are associated with declines in racial segregation at the metropolitan level.     

Costly,Regressive, and Ineffective: How Sensitive Is Public Support for the Mortgage Interest Deduction in the United States?

ABSTRACT

Although the mortgage interest deduction enjoys broad public support, critics argue that the policy disproportionately benefits wealthy households, fails to expand homeownership opportunities to households on the margins, and costs the federal government an extraordinary amount of money in foregone tax revenue. Drawing on data collected through an online experiment, this analysis tests the sensitivity of public support to these critiques. The findings reveal that support for the mortgage interest deduction declines when respondents are presented with information about the cost, effectiveness, or distribution of benefits associated with the deduction. Support among renters is more sensitive to framing effects than that among homeowners. Republicans are less sensitive to framing effects than Democrats when the deduction is framed as distributing benefits unequally, but more sensitive to these effects when the issue is framed as costly. However, all groups register their lowest level of support when told that the mortgage interest deduction is not an effective tool for expanding ownership opportunities.     

美英教师工薪个人所得税税收优惠启示及借鉴

实行教师工薪个人所得税税收优惠政策不仅有利于提高教师待遇,也有利于形成全社会尊师重教的良好氛围。美国和英国在20世纪90年代,结合综合所得税制,提出了一系列针对教师的具体减免税政策和费用扣除标准,从而使教师适用更低的税率或者获得更多的退税,这对改善和提高我国教师待遇提供了良好借鉴。鉴于美英两国政府的个人所得税税收优惠法规已经形成了较为完善的税法体制,因此通过借鉴美国与英国关于教师工薪个人所得税税收优惠政策先进经验,并在此基础上提出适合我国国情的针对性建议,可以为我国教育行业吸引更多优秀人才长期从教、终身从教创造积极条件。     

Beyond the Blame Game: Political Strategies for State Funding Reform

There is growing concern that intergovernmental financial relations in the Australian federation are becoming increasingly acrimonious and dysfunctional. This paper argues that it is necessary to analyse State funding as a whole, including the critical relationship between State‐level taxation and its reform and the broader Commonwealth Grants Commission regime, if we are to establish a system of State funding which is financially sustainable, promotes economic efficiency and is broadly congruent with established norms of Australian federalism. Above all, based on international experience, we argue Commonwealth leadership is required to achieve this goal. We conclude with a case study concerning resource taxation which demonstrates how the Commonwealth could provide leadership using a ‘bundled’ approach to policy reform. It is argued that such an approach has the potential to alleviate wider intergovernmental conflicts which currently afflict Australian federalism.     

The Tax Reform Agenda in Australia

This paper applies concepts developed in the Policy Agendas Project (PAP) literature to an analysis of Australian tax policy over the post war period. It argues that a major turning point in the Australian tax policy agenda occurred during the second term of the Hawke Government (1984‐87). Beyond this turning point, and despite the fierce partisan conflict concerning tax policy over the past two decades, there has been remarkaly little difference between Australia's two major parties at the level of substantive policy content. The Australian tax policy agenda over the post war period can be characterised by remarkable policy continuity punctuated by a period of change in the mid 1980s when structural change in the international political economy precipitated unprecedented domestic liberalisation.     

Ethnic party competition beyond the segmented market

The outbidding model of ethnic politics focuses on party competition in an ethnically perfectly segmented electoral market where no party appeals to voters across the ethnic divide. The power sharing model retains this assumption, yet tries to prevent outbidding through moderation-inducing institutional design. Empirically, imperfectly segmented electoral markets and variance of ethnic party strategies beyond radical outbidding have been observed. To provide a stepping stone towards a more complete theory of ethnic party competition, this article introduces the notion of nested competition, defined as party competition in an imperfectly segmented market where some – but not all – parties make offers across ethnic divides and where competition in intra-ethnic arenas is nested within an inter-ethnic arena of party competition. The notion of nested competition helps explain why ethnic outbidding is not omnipresent in contemporary multi-ethnic democracies. A moderate position on the ethnic dimension that appears inauspicious from the perspective of intra-ethnic competition can turn into the strategically superior choice once ethnic parties take the whole system of competitive interactions within intra- and inter-ethnic arenas into account. A case study of nested competition for Hungarian votes in the Vojvodina region of Northern Serbia illustrates the conceptual innovations.     

How does intergovernmental fiscal environment affect general fund balances of major American cities?

This study explores the extent to which intergovernmental fiscal factors affect fiscal reserves in municipal general funds. Statistical results from panel data of 87 major cities in the US for the period from 1995 to 2010 show that cities facing more restrictive limitations on local property taxation tend to maintain higher levels of unreserved general fund balances. Additional analyses also show that fiscally constrained cities accumulate surpluses in their general funds. This is consistent with the proactive approach in which municipal governments make fiscal decisions with the awareness of expected state constraints on their revenue-raising capacity. We call for consideration of relevant intergovernmental constraints in the determination of appropriate level of fund balances for municipal governments.     

Constraining political corruption: an empirical analysis of the impact of democracy

The present article addresses the relationship between democracy and political corruption. Extending past studies, this article introduces important refinements that respond to theoretical and methodological concerns. The theoretical framework proposed here is developed based on an electoral conception of democracy, which makes it possible to avoid the potential endogeneity problems associated with substantial definitions of democracy. I argue that despite the influence of other important aspects of democracy, elections and inter-party competition per se help to constrain political corruption. The article examines two analytical dimensions of democracy, the current level of democracy and its degree of consolidation over time. Unlike previous studies, a cross-national empirical analysis of a sample of more than 100 countries reveals that when tested together, the level of democracy and its degree of longitudinal variation are both significantly related to the control of corruption. The level of democracy affects corruption in a non-linear way. Hybrid regimes that are more autocratic than democratic show a lower level of corruption control than democracies, near-democracies, and closed dictatorships. The analysis also confirms that, despite having adopted different measures, more consolidated democracies are more powerful in constraining corruption.     

What it takes to win when the game is rigged: the evolution of opposition electoral strategies in Moscow, 2012–2017

This paper examines how the political opposition innovated strategies to overcome obstacles presented by Russia’s uneven electoral playing field. Using evidence from two municipal elections in Moscow, I argue that members of the opposition have coordinated around local contests in response to political opportunities created by the Kremlin, including the anti-electoral fraud protests of the winter of 2011–2012 and the resurrection of gubernatorial elections in 2012. Following these openings, grassroots electoral initiatives recruited and trained opposition-minded individuals, first focusing on established activists and then on politicized individuals, to run for municipal council seats. The campaigns provided training using ad hoc educational seminars and later developed electronic tools that lowered barriers to political participation. As a result of these campaigns, electoral competition has boomed at the local level in Moscow even as regional and national contests have become less competitive. The campaigns demonstrate the continued vulnerability of authoritarian regimes that rely on elections for political legitimacy. Furthermore, the development of highly portable online tools for campaigning has potentially long-term democratizing consequences.     

国家综合配套改革试验区的实践探索与发展趋势

近几年,为适应改革开放新形势的需要,国家推动了综合配套改革试验区建设,赋予其落实科学发展观、体制创新、探索新发展模式、提升区域竞争力以及建设和谐社会的历史使命。从目前已经推行综合配套改革的几个试点城市来看,改革方案的内容及举措均体现出鲜明的时代和区域特色,尤其是与以往经济特区模式相比具有较大的差异。在当前区域竞争日益激烈的情况下,能否利用自己的特色和优势,推进体制创新,掌握改革主动权,将决定一个城市或地区在未来竞争格局中的位置。获准设立国家综合配套改革试验区,对于一个城市或地区来说,无疑相当于获得一次体制创新、再创业和腾飞的机会。这也正是各地在申报建立国家综合配套改革试验区上竞争激烈的原因所在。