Fiscal Decentralization Policies in the EU: A Comparative Analysis through a Club Convergence Analysis

Abstract

We study the degree of convergence or divergence in fiscal decentralization in the European Union over the period 1995–2015 using a club convergence approach. First, we analyze non-central expenditure and revenue as percentages of GDP, of total expenditure and of total revenue. The results for the EU-15 countries indicate some clustering, with three clubs formed when using GDP and four to five when using total revenue or expenditure. Second, we study the gap between expenditure and revenue as a proxy of fiscal responsibility. This results in three and two clubs respectively, with Denmark as the divergent country with the highest gap. Finally, we analyze potential unions of clubs and transitions. We also interpret our results taking into account variables found in the literature as determinants of fiscal decentralization. These results show how European countries are quite heterogeneous in terms of fiscal federalism and decentralization, with greater convergence in fiscal responsibility than in the other magnitudes.     

高校“基础”课和中学政治课教学有效衔接的探究

教材体系向教学体系转化内在矛盾冲突是“基础”课教学内容和中学不能有效衔接重要原因.从教材内容与考试的冲突,素质教育与教师素质的落差,城市与农村教材不统一的困惑和实践教学多样性和经费不足的反差分析,提出层次递进教学求得教学目的的统一;教师要从学科视野向社会视野、国际视野转化求得教学内容的丰富;摆正教师心态和搭建多层次培训教师平台求得教师素质的提升.     

Globalization and legal change: The “Americanization” of European law?

Intensified global economic competition, economic liberalization, and the rise of EU governance have led some observers to argue that there has been a trend toward the “Americanization” of the European “way of law.” This article addresses that contention, focusing on legal change in European member states. It first describes ways in which the American legal tradition has differed most sharply from the national legal systems of Western Europe (including Great Britain) and the political and economic factors that account for this “American legal distinctiveness.” Similar political and economic factors currently are at work in Europe, the article acknowledges, creating incentives for legal convergence. But it also argues that European legal culture and the political organization of European national states generate path‐dependent forces that impede European movement toward American ways of law, and it discusses six important differences between European and American law that remain entrenched and are unlikely to disappear.     

欧盟与中国的软实力对地区和全球治理的影响

本文讨论了欧洲和中国软实力政治对于东亚地区治理过程以及全球治理的影响。文中笔者重点讨论了欧盟及美国对东亚地区特别是对中国政策的特点;指出了二者的区别所在,及其对东亚地区化进程以及东亚地区发展带来的不同影响。通过比较,说明软实力对于地区治理及全球治理将产生深远影响。     

Convergence Criteria for Participation in the Flexible Mechanisms of the Kyoto Protocol

We suggest a multi-layered system of three convergence criteria – similar to those used in the run-up to the European monetary union – that define the notion of "demonstrable progress" towards reaching the emission commitments under the Kyoto Protocol. These are the existence of an independently evaluated national emissions inventory, the level of domestic policies and measures, and the quantitative convergence of emissions towards the Kyoto target. While the first of these criteria constitutes a necessary condition for use of the Kyoto Mechanisms, the other two should determine the degree of participation allowed for any given Annex I country.     

侦查监督与行政执法衔接机制探究

在打击侵犯知识产权犯罪、假冒伪劣产品犯罪中,检察机关与行政执法部门的衔接非常重要。检察权介入行政执法权的法律定位模糊,两者衔接的机制不完备,检察权内部配置不协调等问题导致在共同打击犯罪方面收效甚微。检察权中的侦查监督权能够延伸达到与行政执法权相衔接,在明确侦查监督权的法律定位后,完善外部衔接机制,协调内部权力配置,从而使共同打击犯罪效果明显提高。     

正当立法程序生成的伦理机理

立法程序是一种宪法性法律程序,因而,对其生成机理的探讨,必须立基民主宪政的大背景,在正当法律程序如何生成的视域中进行。在对当今流行的四种程序正义论模式进行学理检讨之后,我们不难发现,"真理一致论"是正当法律程序的最佳分析工具。真理一致论中的立法程序,既要求形成合意基础上的主体间性,即有着不同利益需求和价值取向的公民作相互的交流、表达、妥协,以及基于此上而形成的一致性意见;又要求形成主客体间的相互吻合性,即用以指导立法者运作立法权的建基于主体间性的价值观念以及法律所欲表达和实现的具体价值目标,都必须符合客观的社会和法的历史与逻辑发展规律。事实上,依托于这一伦理机理而生成的正当立法程序,其与人类生活目的及价值的实现具有直接的内在一致性。     

比较法、因特网与法律趋同化

比较法具有无穷的魅力，可以促进法律和人类的进步。有学者认为比较法的目的是创建共同法，但这种观点过于理想化。将比较法的目的定位在促进法律趋同化是较为合理的。法律趋同化具有历史必然性，而比较法可以促进法律趋同化走势的加强。因特网为比较法研究提供了丰富的法律资料，使比较法得到了蓬勃发展，从而使法律趋同化走势达到了前所未有的高度。同时，因特网本身促进了各国文化的趋同，这从另一方面推动了法律的趋同化。     

Party convergence and vote switching: Explaining mainstream party decline across Europe

How can one explain the significant vote losses of mainstream parties across Europe in recent years? In this article, it is argued that mainstream party convergence is an important determinant of the recent political and electoral volatility in European party systems. More specifically, it is hypothesised that as mainstream parties converge on the left-right scale, voters will switch from supporting a mainstream party to a non-mainstream party in the next election as they look for an alternative that better represents their ideological views. To test these theoretical expectations, data is combined from the Comparative Study of Electoral Systems and the Manifestos Project for nearly 15,000 vote choices of individual voters in 30 elections in 16 West and East European countries from 2001 until 2013. The findings have important implications for understanding the recent rise of non-mainstream parties, the changing nature of party systems and the increasing complexity of cabinet formation across Europe.     

基于财务报表列报准则的中外对比分析

2014年1月财政部完成了对《企业会计准则第30号——财务报表列报》的修订工作。作为集中反映企业会计确认和计量的结果载体的财务报表,其列报方式的改变会对会计信息产生重大的影响。新准则与原准则和国际准则之间在总则、基本要求、资产负债表、利润表、所有者权益变动表、附注等方面都存在很多变化,这种变化就是对各项会计规定作了很好的整合,进一步完善了我国企业财务会计准则体系,因而对规范企业行为、提高会计信息透明度、增强财务报表的决策有用性等方面,都具有重要意义。