Negotiating universalism in India and Latin America: Fiscal decentralization,subnational politics and social outcomes

ABSTRACT

This is the introductory paper for a special issue which focuses on an exploration of how vertical inter-governmental political and fiscal bargains and horizontal variation in political, social and economic conditions across regions contribute to or undermine the provision of inclusive and sustainable social policies at the subnational level in Latin America and India. The papers incorporate both federal, as well as decentralized unitary states, pointing to common political tensions across unitary and federal settings despite the typically greater institutionalization of regional autonomy in federal countries. Jointly, the papers examine the territorial dimension of universalism and explore, in greater and empirical detail, the causal links between fiscal transfers, social policies and outcomes, highlighting the political dynamics that shape fiscal decentralization reforms and the welfare state. This introductory essay reviews existing scholarship, and highlights the contribution of the special issue to understanding these issues beyond OECD contexts.     

地方政府财政支出竞争与区域资本配置效率——区域制造业产业资本配置效率视角

阐述了内部要素市场发育滞后下地方政府财政支出竞争与区域资本配置效率的关系;借鉴JeffreyWurgler的研究思路并采用我国30个地区28个制造业的面板数据模型计算出2001年1月至2006年8月我国不同地区制造业的资本配置效率;用回归模型验证了财政支出竞争对区域资本配置效率的影响.得出:地方政府财政支出竞争所设置的要素流动壁垒、分割市场和重复建设的行为,创造资本性收入、干预地方国有商业银行的信贷行为,引资竞争、对外资税收减免和基础设施竞赛行为导致区域产业资本配置低效.减少地方政府财政支出竞争对区域资本配置负向影响的关键是:确定科学合理的政府目标函数维度,并保持目标函数维度之间的协调和均衡;加快内部要素市场开放,建立生产要素的合理定价机制,矫正扭曲的生产要素价格;治理"预算外"收支,限制政府行政管理费支出过快增长.     

在边缘处叙事——孙犁文本叙事艺术的边缘化选择

孙犁边缘化选择在叙事艺术上的表现为“白描-烘托”的表现手法、诗化意境的营造与抒情氛围的渲染、叙事视角的现代性与包容性三方面。孙犁不仅继承和传扬五四新文学传统，而且吸收了西方现代文学的优良传统。这就使得孙犁的创作脱离了时代主流文学的通俗化面目，以诗情画意的描绘区别于那种农民化的艺术品位，呈现出一种能够超越时代、超越具体语境的现代文学品格。     

关于我国财政风险成因的几点思考——我国国有企业财务风险与财政风险转换机制分析

财政风险和国有企业财务风险是两个不同层次的风险,但两者之间存在着相互转化的关系。我国这两种风险的转化中存在着一定的不合理性,其根源在于制度缺陷,这将是以后改革的重点。研究国有企业财务风险的成因,分析国企财务风险与国家财政风险之间相互转化的机理,斩断其向财政风险的转化链条,对我国财政风险的根本好转有着极为重要的意义。     

Commercial Diplomacy and Statecraft in the Context of Economic Reform: The Indian Experience

It is almost a decade since India began its economic reforms. Apart from the purely domestic economic objectives that the reforms were expected to achieve, there was a recognition that reform was imperative if India wanted to become an economic power of consequence within and beyond its region. This had important foreign policy implications. Official pronouncements reflected the concern that the balance of fiscal power as opposed to military power was the key factor in determining a country's international standing. This called for an integrated strategy to bring economic and foreign policies closer. The implementation of a vigorous foreign economic policy could not be undertaken without sharpening the commercial diplomatic tool. Indian foreign policy over the last decade has been grappling with this challenge. This article analyses the reorientation in Indian foreign policy, assesses the efforts undertaken so far to make commercial diplomacy viable and highlights the challenges that multi-layered diplomacy poses for a country like India.     

当前我国财税法研究十大热点问题

随着我国财政体制改革的不断深入和加入WTO后的现实要求,加强我国相关财税法的理论研究日益重要。当前我国财税法学研究的十大热点问题是:《政府采购法》的出台、《预算法》的修改、《国债法》的制定、《转移支付法》的制定、新《税收征管法》及其新《实施细则》、诚信纳税问题、实质课税原则、纳税人权利及其保护、WTO影响下的中国税法和依法治税问题。总结和评论这些热点问题的研究现状和存在问题有助于推动财税法学的研究。     

论行政权力的重构与行政组织法的完善

行政权力的合理配置是我国行政组织法的一个重要环节,我国行政组织法在纵向配置与横向配置方面均存在诸多问题。从纵向角度彻底解决权力配置中所存在的问题,须对我国行政权力进行重构,引进法律分权;从横向角度须理顺各部门之间的关系,实现监督部门与咨询部门的独立地位,对重大事件实行跨部门合作。     

论央地法律关系中的宪法主体及其利益博弈

中央与地方之间的法律关系,是宪法学上的一个基本命题,受到多方宪法主体的影响。由于宪法基础的缺失,我国央地关系的协调呈现出了较多的非理性色彩。为此,就必须透过多方宪法主体之间的博弈与互动,理解和把握央地法律关系的实质和全貌,在宪政层面上实现央地间的规范性分权,构建起制度化的公平、公正的利益博弈机制。     

域外财税法学发展及其对中国的启示

在市场经济和法治较为发达的国家,财税法往往相对完善,这不仅表现在财税立法、执法和司法上,也表现在财税法的教育和研究上。质言之,财税活动自国家产生之日就已存在,并在现代受到民主、法治等理念的深刻影响,在理财治国中发挥着系统性的作用。域外财税法学一直遵循独立的发展轨迹,尤其以税法为核心建构起了成熟的法律框架和教学体系。而财税法学在中国作为一门交叉学科、新兴学科,亟需厘清自身的性质和定位,围绕公共财产的收入、支出、监管展开制度构建,才能有效地推动财税改革和法治建设。同时,与欧美、日本等国相比,中国财税法学人地提出了"财税一体"的广阔视野,从而为财税立法和财税法学的后续发展奠定了良好基础。     

The Quest for Community Development in Nigeria: Interrogating the Utility of Fourth-Tier System of Government in Imo State

The recent establishment of fourth-tier system as a distinct, but coordinating level of government in Imo State came with the expectation that it would facilitate community development. However, the underdevelopment situation of most communities dashed this expectation. Thus, this recent study adopted theory of postcolonial state as our analytical framework to interrogate the development utility of the fourth-tier system using mixed research methods for evidence gathering and analysis. The analysis revealed that the system grossly underperformed its development functions resulting from lack of stakeholders’ supports, which should be the basis for determination and implementation of fourth-tier system in Imo State.