公共财政框架下的公共收入分析

目前 ,我国已初步构建起与市场经济相适应的公共财政体制框架。公共财政体制下 ,如何合理筹集满足政府履行职能需要的公共收入成为一个值得关注的问题。本文在对我国当前公共收入规模和结构进行横向和纵向比较的基础 ,提出了在我国进行公共收入分析应把握的原则以及规范公共收入体系的建议。     

非法经济活动对合法经济生活的宏观影响--收入-支出法在犯罪领域的应用

20世纪90年代末以来,一些西方学者开始尝试用收入-支出分析模型这一宏观经济学的基本方法,就违法犯罪问题进行宏观经济学层面的研究.在把非法经济活动看作影响GDP的重要因素之一的前提下,通过对凯恩斯社会总收入-支出模型的扩展,建立起了存在非法经济活动和政府打击犯罪政策的社会总收入-支出模型.该模型将有关部门打击犯罪政策与政府财政政策联系起来,可为有关决策部门提供科学的决策理论分析方法.     

税收优先权的顺位分析

税收优先权是优先权的一种形式,但税收又是一种公法上的债权债务关系。因此,当税收优先权与其他优先权竟合时,既可以适用私法债权优先权竞合时的原则,又要考虑国家的特殊政策需要。由于涉及的优先权类型很多,且税收优先权有与其竞合的可能,故有必要对优先权进行分析,并指出税收优先权的法律地位。     

Testing for Fiscal Illusion in Wisconsin Towns

Fiscal illusion, a theory of the impact of government revenue structures on voter decision-making, has been studied extensively by economists and political scientists; however, empirical verification has been limited. This study builds on Lowery's (1987a) work by examining the relationship between suggested illusionary revenues and measures of electoral stress. Here, electoral stress is measured as constituent contacting—one possible measure of voter influence—for local government officials up for re-election. Using a combination of survey data from over 1,000 Wisconsin town board members, audited fiscal data and U.S. Census data, we were able to test for fiscal illusion. Our findings show that when looking at five revenue types (conditional grants, unconditional grants, property taxes, user fees and charges, and debt service) there is some evidence suggesting officials seeking another term in office will tend to support fees and charges as a revenue structure over other structures. Overall, there is little consistent evidence suggesting that elected officials are manipulating revenue structures for electoral gain. Revenue structures are mostly influenced by social and economic factors, such as median household income, population changes, and per capita property valuation.     

Death by a Thousand Grants? The Challenge of Grant Funding Reliance for Local Government Councils in the Northern Territory of Australia

In July 2008, the local government sector in the Northern Territory of Australia underwent wide-sweeping reforms whereby 53 councils, most of which were located in remote Indigenous communities, were amalgamated into eight regional shires. The dominant justifications for these reforms focused on internal ‘deficit’ views about the community council sector, including lack of competent and ethical staff, managerial workforce instability, inefficient use of resources, and poor oversight as the primary causes of chronic underperformance and dysfunction. This paper identifies and discusses the under-scrutinised role of grants revenue dependency and volatility in the demise of remote small councils in the Northern Territory. We analyse financial data to demonstrate the extreme volatility in year-on-year grants funding. With their high dependency on grants revenue, such volatility and unpredictability resulted in councils being hamstrung in their ability to strategically plan and ensure stability in service delivery, infrastructure management and employment provision. We argue that these fiscal dynamics, fuelled by hierarchical intergovernmental relations, contributed significantly to dysfunction in the sector, as well as mutually reinforcing pre-existing structural and endogenous weaknesses. This argument runs against the common conceptualisation of the sector as requiring of externally imposed structural reform. We conclude by suggesting that there are factors additional to scale that need to be incorporated into analysis of the effects of amalgamation policies on remote councils.     

Biased Budgeting in the Public Sector: Evidence from Italian Local Governments

Abstract

The purpose of this paper is to analyse, in terms of presence, determinants and purposes, the misrepresentation of expected revenues during budget formulation and the misrepresentation of actual revenues during budget execution. To this end, we use six-year panel data from Italian municipalities with populations above 15,000. Our results suggest that overestimations of current revenues are more frequent than underestimations, during both budget formulation and budget execution. In terms of determinants, our results highlight the impact on revenue misrepresentation of both political orientation and fiscal stress. Finally, in terms of purposes, we show that revenue underestimation during budget formulation and revenue overestimation during budget execution may contribute to the formation of surpluses. The former, in particular, may allow mayors to create a ‘war chest’ in non-election years, which can then be used to increase net borrowing on the eve of elections.     

Planning at the National Endowment for the Arts: A Review of the Plans and Planning Documents, 1978–1984

This article investigates revenue diversification in order to verify if it is advantageous for nonprofit creative entrepreneurs to improve their price and product marketing, fundraising, and other financing. The article also focuses on U.S. symphony orchestras that cope with Cost Disease (Baumol and Bowen 1965) thanks to the revenue diversification. Today these creative nonprofits are targeting several stakeholders and rent holders. In this article, they are clustered according to performances of their marketing, fundraising, and investing. As seen in 2008, U.S. symphony managers diversified and maximized total revenues of contributions, program service, interests, dividends, sales of assets, special fundraising events, etc. Thanks to the Ward cluster analysis (1963), two main profiles emerge: the Fundraiser and the Marketing Expert. The Marketing Expert is the most developed profile, but contributions are always exceeding program service revenues, and fundraising is more profitable than marketing.     

Local Governments Out of Pocket?

正Owing to authorities'efforts to tackle public debt,local governments now face difficulties in securing funding for urbanization By Wang JunAccording to a report issued by the National Audit Office,local government debt in China had totaled 17.9 trillion yuan($2.9 trillion)by the end of June 2013.Of this,local governments are responsible for     

我国资产证券化会计与税收的处理

随着我国资产证券化的进一步发展,证券化过程中的会计与税收问题逐步凸显出来,证券化参与各方的积极性及证券化的成败将很大程度上取决于如何妥善处理会计与税收问题。     

以理财形式受贿司法认定疑难问题

司法机关应当在全面理解最新受贿罪司法解释的基础上作出受贿犯罪的定性判断与数额计算,不能直接排除国家工作人员实际出资获取收益未明显超过应得收益行为的受贿性质。通过对利润真实性质的考察与例外情况排除受贿故意,能够从正反双重层面准确把握“明显高于应得收益”的司法认定。不能将接受具有高度风险性的证券、期货等收益机会认定为受贿。