Do Nasty and Pleasant Surprises Regarding Tax Revenue Explain Spending Drifts? The Case of the Swiss Cantons

This article aims to explain the difference between the expenditure reported in governmental end-of-the-year budgets and the amounts previously forecasted in the approved beginning-of-the-year budgets. We measure how political, financial, and institutional variables affect this spending drift. We focus on two much-debated factors, namely, tax revenue budgeting errors and the stringency of fiscal rules. Our econometric approach uses a panel based on the 26 Swiss cantons covering the period of 1980 to 2011. Results suggest that stringent fiscal rules discourage budget overruns, whereas underestimating tax revenue—i.e., a budgetary “pleasant surprise”—offers the opportunity for some overspending.     

政府"治理工具"的选择与行政伦理制约

现代政府的行政伦理研究进入了一个崭新的境界,现代公共行政已经不是一个只受工具理性指导的纯粹管理技术的领域,现代意义的行政伦理也不再是单纯用于修身养性的伦理价值。如何使公共行政的管理过程、政府的“治理工具”与行政伦理实现有机结合,使公共行政能够符合公共性目的有效实现,这是应该着力解决好的问题。现在一个比较突出的现象是某些政府部门在“治理工具”的选择使用方面背离行政伦理目的制约。     

网约车司机在集体劳动法的身体定位

网络约车平台作为共享经济的代表性运作模式，吸收了大量的灵活就业人员。根据我国现行法律，网 约车司机与平台公司并非劳动关系，网约车司机既非个别劳动法上的劳动者，亦非集体劳动法上的劳动者。结合网约车 司机的实际生存状态以及国外的理论探索，未来我国可以在不突破劳动关系认定标准的基础上，将网约车司机纳入集体 劳动法的保障范畴。即网约车司机虽非个别劳动法之劳动者，但可以为集体劳动法之劳动者。     

Adjustments in municipal fiscal crises. Are they different according to the gender of the mayor?

The literature on gender has attempted to explain the differences between the public outcome depending on whether the ruler is male or female, on the basis that men and women have different preferences. This scientific research has not yet examined issues related to fiscal crises, and our research aims to fill this gap. In a context of generalised economic crisis, our research examines if the gender of the mayor affected the fiscal adjustment policies carried out by municipalities with fiscal deficits in the Spanish region of Galicia. Our paper suggests that although gender of the mayor does not seem to have affected the level of adjustment in total current expenditure, it does seem to have influenced the way in which social and non-social spending were adjusted. Our study also highlights that female mayors are associated with lower levels of tax revenues and this could slow the adjustment processes of fiscal imbalances.     

Reversing Course: Fiscal Policy and Economic Interdependence

In response to the 2008 financial crisis, countries throughout the developed world widely embraced fiscal stimulus policies. But about one year later, with their economies still weak, a majority of these countries reversed course and adopted austerity measures, despite having the ability to maintain fiscal expansions. With little variation in domestic interests, institutions, or political ideologies over this short time period, theories of budgetary politics struggle to explain this policy shift. This shortcoming may be the result of the literature generally ignoring the international effects of fiscal policy. I argue that policymakers strategically consider their trade partners’ likely fiscal policies before setting domestic fiscal policy. If incumbents expect their major trade partners to enact fiscal expansions, they are more likely to pass expansionary policies of their own. But when incumbents expect their counterparts to enact contractionary policies, they are less likely to fund expansionary policies, as these policies may boost foreign economies with suppressed effects at home. I test this argument using spatial econometrics and a data set of OECD countries from 1998 to 2015. The evidence suggests that shifting expectations of fiscal policies abroad explains much of the move from stimulus to austerity over the short time span.     

口头制止运用方法浅析

口头制止是《公安机关人民警察现场制止违法犯罪行为操作规程》规定的处置措施之一。但现阶段公安民警在现场制止违法犯罪时存在不知、不用、不会使用口头制止处置措施等问题。影响到执法的进程和效果。可从转变执法理念、依法使用口头制止、口头制止方式适当、口头制止方法等四个方面探讨公安民警口头制止处置措施规范化使用实现的途径,提升公安民警在实战中运用口头制止手段的能力。避免不必要的执法对抗和产生不良执法效果,以体现规范执法,保障人权,促进社会和谐发展的要求。     

供给侧改革背景下财政社会保障支出对就业影响的非对称效应 —— 基于面板门限回归模型的实证分析

国内经济增长速度下降以及人口红利逐步消减,调动生产要素的积极性是供给侧改革的核心[1],劳动是生产要素的一部分,因此合理发挥社会保障对就业的促进作用至关重要。以中国31个省1998-2014年的面板数据为样本,对东、中、西部地区进行分组回归,并以人均GDP为门槛变量,运用双重门槛模型,实证研究了财政社会保障支出对就业的非对称效应:经济发展水平越高,正向促进作用越明显。     

关于利用财政政策促进贵州地方金融发展的思考

在经济欠发达的贵州这类省份,有效运用财政政策能够对当地金融发展起到导向和促进作用,最终实现财政政策与金融的良性互动,为地方经济发展增添活力。     

消除体制性梗阻加大新农村建设财政资金投入力度

近年来我国财政支农投入不断下降,对“三农”方面的资金投入严重不足,难以顺利推进新农村建设。其主要原因是现行财税体制仍然没有理顺,财政资金投入新农村建设的渠道存在体制性梗阻。解决问题的根本出路在于加快财税体制改革,合理划分各级政府的事权和财权,实行等级分税制;规范转移支付制度;树立公共财政理念,加大财政支农资金投入。但这是一个长期的渐进过程,近期可选择的政策是逐步降低涉农项目配套资金比例;改善财政涉农资金管理体制,整合分散资金,提高资金使用效率。     

地方政府计划生育的标准财政支出新测算方法研究

人均支出标准的新的计划生育标准财政支出测算模型以各地区总人口数为基数,结合各地区的少数民族人口比例和农村人口比例来构建,力求客观地反映各个地区计划生育财政支出需求,为地方政府计划生育标准财政支出和中央政府对地方政府在计划生育工作上的转移支付提供科学的依据.