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.     

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.     

政府间公共服务职责划分及其财政管理体制支持问题研究

本文简要阐述了财政管理体制与政府公共服务职责的关系,介绍了我国财政管理体制与政府公共服务职责的现状和问题,分析了其原因,并从基本公共服务范围和标准、财政转移制度、法制建设等方面,提出了完善财政管理体制,保障各级政府履行公共服务职责实现的政策建议。     

高等职业教育财政拨款体制的国际比较

高等职业教育作为高等教育的重要组成部分，有着不可替代的作用和意义。教育投入已经成为当前我国高等职业教育发展的瓶颈，此文中尤以财政拨款体制问题最为突出。通过比较与分析美国、芬兰和澳大利亚高等职业教育财政拨款的数额状况、来源分配、绩效体系以及法案保障等内容发现，我国目前应着力加大中央政府财政拨款、健全财政拨款的绩效机制以及加快高职教育投入立法进程，这是完善我国高职教育财政拨款体制的主要路径。     

桂林市服务业对财税的贡献研究

服务业已经成为桂林市的主要财源，在三次产业中对桂林市的财税贡献最大，桂林市应大力发展以旅游业为龙头的服务业。但桂林服务业在发展结构、政策支持等方面还存在许多问题，需要采取必要的发展措施和政策支持。     

Measuring Municipal Fiscal Condition: The Application of U.S.-Based Measures to the Context of Thailand

This research attempts to apply U.S.-based measures in order to examine municipal fiscal conditions in Thailand. Fourteen municipal governments located in the central and eastern regions of the country are explored, utilizing data from FY 2001 to 2006. The findings show that the selected measures of revenue-raising capacity and expenditure provide a sensible picture of Thai municipal fiscal conditions when compared to U.S. cities during past decades. Large, highly populous central cities as well as semi-rural, residential areas are fiscally weak. By contrast, suburban and industry-based cities are fiscally healthy. This study provides a foundation for the design of intergovernmental transfer systems that takes into account the local fiscal conditions and helps to extend the external validity of existing analytical tools.