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The states have moved through three distinct periods in finance and taxing policies. First, until the 1930s, states dominated over congress in taxing powers. During the Great Depression, many programs were initiated which involved the states in close grant-in-aid arrangements with the federal government. A second period was initiated during the 1960s. when the number of federally-funded grants exploded. States were soon involved in a variety of new responsibilities. This period has now been supplemented by a third, which is characterized by tax reductions and spending limits, often imposed through referenda. 相似文献
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The deterioration of the supply of public infrastructure throughoutthe United States has been found to be accelerating. The reasonmost often cited for the increasing rates of deterioration isthe lack of available funding, or fiscal stress, present inmany local governments. A popular short-term solution to fiscalstress is to defer infrastructure repairs and/or replacementprograms. This is particularly true in rural areas where a decliningagricultural base and redirected federal policy have placedsignificant downward pressure on revenues. The search for along-term solution has renewed the debate about the optimalsize of local governments. The research reported here examinesthe issue of size efficiency in the production of low-volumerural roads in the Midwest. At issue is the ability of Midwesttownships to realize size economies. Overall, size inefficiencieswere identified which suggests that cost savings may be realizedfrom the reorganization of the production of low-volume roadservices. 相似文献
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Michael Walzer 《Ratio juris》1997,10(2):165-176
The author identifies four possible attitudes of tolerance toward groups with different ways of life: resignation, indifference, curiosity and enthusiasm. He explores the potential for these attitudes and concludes by discussing the role of boundaries within communities in modernism and postmodernism. The author is not going to focus on toleration of eccentric or dissident individuals in civil society; he is interested in individual rights primarily when they are exercised in common—in the course of voluntary association or religious worship or cultural elaboration—or when they are claimed by groups on behalf of their members. 相似文献
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This paper contributes to the understanding of the variation in property tax reliance. Factors thought to underlie the relative use of property taxes in financing local public services are examined. Because of the importance of external debt and tax limits in determining both tax policies and local government organization, particular attention is paid to local government structure and the impact on tax composition. An index from the industrial organization literature is used to study the effects of local government fragmentation. The empirical results are consistent with expectations and indicate that external tax limits may increase property tax reliance by providing incentives to change the structure of local government. 相似文献
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