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31.
公共财政是构建财税法律制度的基石。公共财政的核心,是满足社会公共之需要,其本质是纳税人有权在国家经济活动中参与决策、参与管理、参与监督。推进和完善财税法律制度建设,应当重视财政民主、财政法定、财政平等、财政健全等原则,从而实现财税法律制度的和谐。 相似文献
32.
Jiang Shixue 《北京周报(英文版)》2012,55(25):16-17
正China tries to give a hand as the euro zone struggles on the verge of collapse Greece,the first European country to fall into debt trouble,is faced with a painful decision on whether to stay in the euro zone.At present,the country is suffering the heavy blow of a triple crisis- sovereign debt,social problems and political uncertainty.There are no regulations on how a member 相似文献
33.
Local public services are produced through various overlapping jurisdictions. This study examines how the issuance of municipal general obligation bonds is affected by the tax policies of overlapping local governments. The findings challenge the hypothesis that the shared tax base would be overused in a common-pool resource scenario. Instead, the empirical results show that the issuance of general obligation bonds is more likely in jurisdictions where counties and school districts make more intensive use of the property tax. These findings highlight the importance of the signals local governments receive from their overlapping neighbors regarding voters’ demand for additional public spending. 相似文献
34.
方熠威 《天水行政学院学报》2020,(2):10-15
在以政府为主导的城市化进程中,土地财政成为了地方政府“经营城市”的重要手段。我国土地财政规模大、比例高,其形成不仅源于地方政府财权、事权不对等和地区之间、官员之间的竞争,究其质里,则是政府实现财政市场目标的行为投射。地方政府融资平台也基于相同的逻辑生成,帮助实现了土地财政的本质——资本化,弥补了地方政府的财政缺额。但是,土地的资本化提高了城市化成本,衍生出异质性,形成了空间与人口的矛盾,积累了凝结在城市中的金融、社会和道德风险,亟需引起重视。 相似文献
35.
Wale Adebanwi 《英联邦与比较政治学杂志》2018,56(1):40-64
Is multiculturalism the best way to deal with diversity in an emerging but divided (African) nation-state? Is multiculturalism antithetical to nation-building and mutual recognition of equal value among different ethnic-nationalities within African polities? These were some of the most fundamental questions that Nigeria’s ethno-regional political parties and their leaders confronted in the decolonisation period. Analysing different ethno-regional approaches to the challenges of political unity and nationalism in late colonial Nigeria, this article shows how the adoption of a federal system of government designed to encourage ‘interactive pluralism’ ended up promoting ‘fragmented pluralism’. 相似文献
36.
The No‐men of England: The Geordie Revolt that Defeated the Scotland and Wales Bill in 1977
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Iain McLean 《The Political quarterly》2016,87(4):601-608
The Scotland and Wales Acts 1978 failed on multiple criteria. Although devolution of powers to Scotland and Wales was a principal policy of the Labour governments in office from 1974 to 1979, it was defeated in a guillotine vote in 1977. That defeat was orchestrated by the leaders of Tyne & Wear County Council, angry that a government of their own party was apparently neglecting their region in favour of Scotland. The project was rescued in two separate bills, but a further rebel amendment inserted a minimum assent condition in the required referendums. The people of Wales rejected the devolution they were offered. The people of Scotland accepted it, but by a margin that failed to cross the threshold. The resulting vote of confidence brought down the Labour government in March 1979. The role of Tyne & Wear County Council in killing the first bill has never been fully acknowledged. The lessons of the story for current devolution policy are explored. If the UK remains a single country, any policy for tax transfers must be fair to the English as well as to the people of the other three territories. 相似文献
37.
Maxime Héroux-Legault 《Regional & Federal Studies》2016,26(2):171-197
The article aims to make three methodological and substantive contributions to the literature on substate cleavages in political values. Considerable controversy characterizes this literature. The paper argues that this controversy is due to how indicators representing political values are chosen and constructed. The paper proposes to use factor analysis to select and construct indicators of political values. The analysis identifies five dimensions, which collectively account for 57% of Canadians’ political values. They include support for moral traditionalism, egalitarianism, pluralism, openness to immigration and personal responsibility. Second, the paper shows that there is only limited variation across provinces in political values. Third, the paper shows that this result holds when considering regional variations rather than provincial variations. 相似文献
38.
Although federal arrangements adopt a multiplicity of forms across and within federations, this article suggests that some models of power division are better than others at enhancing clarity of responsibility and electoral accountability. This conclusion is the result of exploring responsibility attribution and economic voting in a state where decentralisation arrangements vary across regions: the Spanish State of Autonomies. Using electoral surveys and aggregated economic data for the 1982–2012 period, the empirical analysis shows that regional economic voting is most pronounced in regions where decentralisation design concentrated authority and resources at one level of government, whereas it is inexistent in regions where devolution followed a more intertwined model of power distribution. The implication of the empirical findings is that the specific design of intergovernmental arrangements is crucial to make electoral accountability work in federations. 相似文献
39.
Australia has experienced one of the fastest growing public debt levels in the world post‐Global Financial Crisis due to a series of large federal budget deficits driven by high government spending. In this paper we examine the balance sheet implications of this escalating public debt, before proposing some macro‐fiscal objectives for determining its sustainable level. These objectives are to (i) restore the federal government's solvency; (ii) eliminate foreign public debt; and (iii) achieve budgetary balance over the business cycle. Empirically, we first examine how much fiscal consolidation is required for debt stabilisation at current levels, before considering what sized budget balances are needed to achieve the target debt to GDP ratios consistent with the proposed objectives. The results show that no target debt to GDP level consistent with the optimal levels will be met on current fiscal settings in the medium term. This implies significantly greater fiscal consolidation is required to minimise future fiscal risk. 相似文献
40.
Angelika Schade 《European Journal for Education Law and Policy》2000,4(1):35-39
There has been an “upgrading” of the regional level in the European policy process which also has implications for educational
policy and administration. At the same time federalism has become a model not only for nation states but also for the construction
of Europe. While regionalism and federalism has attracted more and more scholarly attention there has been a neglect of the
implications for the educational field. The article starts by looking for models of regionalisation and federalisation as
a legal and political technique of conciliating between the different levels in education.
This revised version was published online in August 2006 with corrections to the Cover Date. 相似文献