中央与地方在物业税税权划分中的博弈行为研究

物业税又称房地产税或者不动产税,主要是针对房屋、土地等不动产,要求其承租人或保有者每年都按物业评估价值缴付一定税款。本文利用博弈分析的方法,分析了即将开征的物业税和中央与地方政府财政分权之间的关系,并得出结论,由于信息不对称,物业税的开征所带来的效率损失是在所难免的,其开征的关键还在于理清中央和地方政府之间的财税关系。     

地方政府融资平台——以北京市某区政府融资平台为例

引言所谓地方政府融资平台,就是指地方政府通过划拨土地,注入优质资产、国企股权等方式,组建一个资产规模和财务状况达到融资标准的公司。该公司以地方财政对公司的注资受益权、补贴,甚至偿债基金等作为保证,通过向银行贷款或发行企业债券等方式融入资金,并将其重点投向市政基础设施建设、公用事业、公益性项目等。此类公司名称各异,通常有城建     

地方财政应负担户籍改革成本

户籍制度属于政治法律制度范畴,属于一个国家的上层建筑。有关户籍制度方面的法律制订、颁布和实施是政府行为,涉及社会全体公民的利益,具有效用不可分割性。同时,户籍制度具有非排他性,任何公民都有权要求户籍,也必然拥有户籍。     

地方政府债务问题剖析

正2011年,"欧猪五国"和美国主权债务危机此起彼伏,日本、法国等国也都面临巨大的债务压力,负债率高企呈现全球化趋势。根据经济合作与发展组织公布的数据,截至2010年末,除了澳大利亚、丹麦、瑞典和芬兰等少数国家外,其他发达国家政府债务余额与GDP之比都超过了60%这一公认的警戒线。     

地方政府债务出路问题再讨论

最近一段时间,地方政府融资平台急剧膨胀,其隐藏的风险再次引起了决策层和全社会的关注。本篇文章中,作者将就地方政府的债务规模、种类、隐藏的风险、债务成因及其出路进行深入的讨论。     

Explanators of Local Government Distress

This article develops a statistical model to explain sources of distress in local government. Whereas ‘financial distress’ in the private sector has been equated with a failure to meet financial commitments, here ‘distress’ is interpreted as an inability to maintain pre-existing levels of services to the community. Since the late 1990s local councils in an Australian state (New South Wales) have been required to estimate the cost of restoring infrastructure assets to a satisfactory condition (a requirement which predates that form of reporting on infrastructure condition introduced as an option in U.S. GASB 34). Information regarding the cost of restoring infrastructure is used in this study as a proxy for levels of distress (in contrast to the binary classification that characterizes much of prior private sector financial distress research). Data regarding service levels for a sample of 161 councils for 2001 and 2002 were used and a multiple regression model was estimated and interpreted. The main findings were that the degree of distress in local councils is positively associated with the size of the population they serve and the size and composition of their revenues. Road maintenance costs featured prominently in results, as higher road program costs were associated with higher levels of distress (particularly when interacted with other variables). However, the revenue generating capacity of councils had the strongest statistical impact on local government distress. Councils with lower percentages of rates revenue to total revenue and lower ordinary revenue levels to total assets were typically identified as more distressed. However, no systematic evidence was found that rural councils have higher distress levels than urban councils (i.e., both rural and urban councils serving larger populations were relatively more distressed than councils serving smaller populations). It is suggested that the model (or modifications thereof) may serve as an early warning system for those monitoring the circumstances and performance of local governments.     

我国地方政府债务问题研究

地方政府债务是当前我国宏观经济运行中的一个突出问题,也是理论及实践方面所关注的焦点问题。本文首先分析了我国地方政府债务形成的主要原因以及对经济、社会造成的影响;其次,在与美国和日本地方政府债务管理模式比较的基础上,就目前我国地方政府债务管理中存在的问题提出了相关建议。     

Price Setting Practices in Australian Local Government

Revenues generated on a ‘fee‐for‐service’ or ‘user‐pays’ basis are a significant source of income for Australian local governments. However, how local governments set prices and charges remains under‐explicated. This article reports empirical evidence obtained on the pricing policies and practices of Australian local governments. The responses to a national survey reveal considerable diversity – and often an apparent lack of ‘rationality’– in setting specific prices. Instead, general ‘across the board’ adjustments to historical prices are typically made to assist in balancing budgets. The cost of service delivery is neither a prominent nor standardised input to pricing decisions.     

Strengthening Political Leadership in UK Local Government

Many councillors and officers in local government have begun to question long-established approaches to local authority leadership and management. This article shows that there is growing interest in developing new ways of revitalizing local democracy and projecting the value of local government. It examines some of the models of local authority management found in other countries, including the directly elected mayor. The article argues that the responsibilities of the executive need to be separated from those of the council. Legal barriers which prevent UK local authorities from reshaping their organizations to meet new challenges need to be removed.     

地方政府如何引导地方金融平稳转型

在目前我国特定的政治体制和经济背景下,地方政府对于改善当地金融生态环境、促进金融效率的提高仍然起着重要作用。大多地方金融机构正处于艰难转型的十字路口,平稳走过这个十字路口当然需要政府助一把力。那么,面对依然问题丛生的地方金融,地方政府应该和能够做些什么呢?     

政府治债

伴随着欧洲主权债务危机,越来越多的中外投资者开始密切关注中国地方政府的债务问题,更有甚者称之为悬在中国经济命脉上的达摩克利斯之剑。于此同时,化解政府债务也已经提上了中国政府的议事日程。     

地方政府债务正解

合理性分析一切存在的事物都有它存在的理由。从基本的常识来看,政府借钱最根本的原因是钱不够花。这里面有三种情况:一是政策因素导致的收支缺口,二是发展因素形成的收支缺口,三是代际因素产生的收支缺口。     

Fiscal Reconstruction and Local Government Financing

This paper investigates the dynamic properties of intergovernmental financing during a fiscal reconstruction process by analyzing the dynamic game among local governments, which operates with soft budget constraints because of concessionary region-specific transfers from a central government. The existence of intergovernmental transfers induces the free-riding behavior of local governments, thereby bringing considerable deficits to the central government. Raising local and/or national taxes is desirable for fiscal reconstruction, but is unable to attain the Pareto-efficient fiscal reconstruction. Taxes on lobbying activities, combined with uniform transfers, induce earlier concession and can attain the Pareto-efficient outcome in the long run.     

LGP规范术

我国地方政府融资平台（Local Government Platform,简称LGP）始于80年代初期,1994年分税制改革后有所发展,在1997年亚洲金融危机后经历了第一次显著增长,2009年金融危机后为配套落实四万亿投资计划增长迅猛,在加快城市化建设和应对金融危机发挥了积极的作用。不过,如今地方政府融资平台迎来首轮还债高峰,大部分债务偿债集中于2012-2015年,地方政府融资平台面临着偿还债务与新发展的共同挑战。     

中国地方政府融资平台分析

从2008年,政府四万亿救市计划推出以来,关于地方政府融资平台的争议一直不绝于耳。尽管称其功者有之,但多为批评之音。而其运作模式到底如何?地方政府又因何如此热衷?又有哪些隐患?对此种种,本文提供一解读分析。     

An Agenda for Re-inventing Local Government

A new government will find a major agenda of issues if trust between local and central government is to be re-built and the place of local government re-established. There will be challenges for both sides, but Ministers will need to take initiative in signing the European Charter for Self-Government, developing a concordat, being clear about roles and doing something about finance. Local political management and democracy and the policy process also need attention.