区域治理视角下城市群内政府间合作困境

要有效治理城市群内政府间合作难题,不仅要从理论上阐释区域治理的必要性,更需要全面分析当前城市群内政府间横向合作面临的现实困境,提出有针对性的解决路径,提升城市群内政府间合作的成效。     

The immediate impact of the global financial crisis and neo-liberal austerity policies on in-work poverty dynamics in Lithuania

ABSTRACT

The article analyzes the extent and features of in-work poverty in Lithuania in the aftermath of the global economic crisis of 2007–2008. It argues that the significant expansion of the phenomenon during this time period was fostered by neoliberal policies that have been shaping the welfare system in the country for more than two decades. Furthermore, it draws attention to employment conditions and seeks to understand the experiences of those who live in in-work poverty. This article reveals that, during the period investigated, in-work poverty in Lithuania was associated with being a woman, having children, belonging to single-parent household, and being employed in a precarious working environment.     

Conditional Cash Transfers and Voting for Incumbents under Democratic Backsliding: The Case of Honduras's Bono 10,000

As democracies worldwide have reverted to competitive authoritarian regimes or full dictatorships, some autocrats have used clientelist policies to strengthen their positions of power. We contend that autocrats can weaponise conditional cash transfers (CCTs) to shore up electoral support under democratic backsliding. In this vein, we analyse the impact of Honduras's Bono 10,000, a discretionary CCT, on the electoral support for the incumbent National Party and opposition blocs between 2013 and 2017, an era marked by the erosion of democracy. Using two survey waves from the AmericasBarometer by the Latin American Public Opinion Project (LAPOP), we show how the CCT boosted the electoral support for the National Party as democracy unravelled. Our findings contribute to the growing literature on how autocrats rely on carrots – not just sticks – to consolidate power.     

浅析成本法转为权益法——与张瑜东同志商榷

长期股份投资在会计核算上有两种方法 :成本法和权益法。当投资企业因追加投资等原因取得对被投资企业控制、共同控制或实施重大影响时 ,对长期股权投资的核算应从成本法改为权益法。     

超越税务:乌海联合办税对中国"府际关系"发展的启示

"府际关系"是政府过程研究中一个非常重要的领域.内蒙古乌海市在实践中探索出的国、地税联合办税模式,虽然只是发生在一个地方,仅涉及国税、地税两个部门的制度创新,但其在理论探索上的贡献,已经超越了税务行政本身的变革.乌海联合办税模式在构建"伙伴型府际关系"方面的主动探索,从纵横两个维度上,不仅为在实践中逐步化解条块矛盾,构建新型的横向"府际关系"和调整政府横向间的职能配置等提供了新的思路,同时也为在理论上深化中国的"府际关系"理论研究提供了一个新的方向.     

Refining the Concepts of Territorial Revenue Assignment,Substate Fiscal Self-rule and Territorial Fiscal Balance

Fiscal federalism has offered a template for understanding intergovernmental fiscal relations. Yet when politicians are involved in day-to-day decentralization it may happen that some of the normative elements of fiscal federalism do not fit reality. Substate entities may go beyond the own-source paradigm and have a practical interest in alternative forms of fiscal self-rule. To better understand this pragmatism a threefold stage model of territorial revenue assignment is presented drawing on some insights offered by Germany’s fiscal constitution. Within this framework a reassessment of the role of territorial levels as levels during vertical revenue assignment is undertaken, a new typology of fiscal self-rule is introduced, and finally a theory of multiple territorial fiscal balance points is outlined, including the one based on the real domain of substate own policy-making.     

Southern Europe and the Eurozone Crisis Negotiations: Preference Formation and Contested Issues

South European countries were severely hit by the eurozone crisis. Adopting the theoretical framework of prospect theory, this article conducts an empirical analysis of the interpretation of the situation by the South European political leaders in terms of gains and losses. After discussing the stances of South European countries vis-à-vis a number of contested issues which emerged during the 2010–2013 negotiations, the article goes on to provide a comparative account of the determinants of national preference formation with respect to the eurozone crisis reforms in Cyprus, Greece, Italy, Malta, Portugal and Spain, paying special attention to the relationship between governments and parliaments.     

Fiscal institutions of Brazilian municipal borrowing

In an effort to understand subnational borrowing, this article explores how three Brazilian institutions—the 1988 Constitution which mandates revenue and expenditure assignments among the levels of the federation; the national Law of Fiscal Responsibility, which imposes expenditure and debt limitations on all levels and branches of government; and various borrowing arrangements—affect the municipal borrowing environment. These institutions are examined in light of de Mello's (2001) policy recommendations for strengthening efficiency and fiscal discipline in subnational borrowing. The institutions of Brazilian borrowing were found to have some of de Mello's recommendations, with the new Constitution and the Law of Fiscal Responsibility making progress towards increased fiscal responsibility, but the current borrowing arrangements serving to maintain a controlled system that is not conducive to responsible municipal borrowing. Several recommendations are made to improve the borrowing environment and foster fiscal discipline and efficiency Copyright © 2008 John Wiley & Sons, Ltd.     

Reexamining the Relationship Between Fiscal Stress and Outsourcing

The determinants of outsourcing in local government are widely studied from a variety of frameworks. One concept consistently used to explain local government outsourcing is fiscal condition, with many noting that outsourcing is more likely when a local government’s fiscal condition declines into fiscal stress. Despite the ubiquity of this expectation in the outsourcing literature, several articles reviewed suggest that the findings for this relationship remain uncertain. As a result, the research presented in this article sought to examine and extend what is known about the relationship between fiscal stress and outsourcing in U.S. municipalities. The research includes previous measures of fiscal stress and adds new measures. In addition, it tries to overcome the limited theoretical testing of the relationship between fiscal stress and outsourcing by examining both direct and indirect effects of fiscal stress on outsourcing. It finds that municipalities in the United States that are experiencing fiscal stress are more likely to engage in outsourcing, particularly municipalities that are experiencing fiscal stress and have a positive evaluation of the external market to provide services.     

Fiscal consolidation under electoral risk

The European debt crisis has uncovered serious tension between democratic politics and market pressure in contemporary democracies. This tension arises when governments implement unpopular fiscal consolidation packages in order to raise their macroeconomic credibility among financial investors. Nonetheless, the dominant view in current research is that governments should not find it difficult to balance demands from voters and investors because the economic and political costs of fiscal consolidations are low. This would leave governments with sufficient room to promote fiscal consolidation according to their ideological agenda. This article re‐examines this proposition by studying how the risk of governments to be replaced in office affects the probability and timing of fiscal consolidation policies. The results show that governments associate significant electoral risk with consolidations because electorally vulnerable governments strategically avoid consolidations towards the end of the legislative term in order to minimise electoral punishment. Specifically, the predicted probability of consolidation decreases from 40 per cent after an election to 13 per cent towards the end of the term when the government's margin of victory is small. When the electoral margin is large, the probability of consolidation is roughly stable at around 35 per cent. Electoral concerns are the most important political determinant of consolidations, leaving only a minor role for ideological concerns. Governments, hence, find it more difficult to reconcile political and economic pressures on fiscal policy than previous, influential research implies. The results suggest that existing studies under‐estimate the electoral risk associated with consolidations because they ignore the strategic behaviour that is established in this analysis.