预算外收入纳入政府收入分类体系现实约束分析

我国将于2007年全面实施政府收支分类改革,重构与市场经济体制相适应的预算管理收支科目分类。在收入分类中一项重要的改革就是将预算外收入列归非税收入纳入预算管理。但这种纳入只是技术层面的,实际中还存在如下问题:一是预算外收入规模庞大已成为地方政府重要财源,将其纳入预算管理限制了地方财力支配权;二是预算外收入纳入预算管理受到部门既得利益的约束;三是预算外收入项目的审批管理不尽合理。通过分析,对财政体制、立法、管理、激励机制等方面提出借政府收支分类改革的契机推动预算外收入纳入预算管理的政策建议。     

地区财政预决算偏差与政府效率、经济增长的关系研究

为研究地区经济增长、地方政府效率等环境变量对财政预决算偏差的影响,本文构建三个理论假设并通过面板数据协整模型、误差修正模型、脉冲响应函数及面板计量模型等方法对其进行检验,结果符合预期。研究表明：上述各要素之间存在长期和短期稳定关系;地区经济增长对预决算偏差的影响最为显著,呈现正向扩大效应;地方政府效率与预决算偏差的长期关系更加稳定,且对预决算偏差具负向冲击力;财政预决算偏差中,支出偏离度与收入偏离度的关系微弱,弹性系数较低。在经济新常态背景下,为缩小预决算偏差,我国应优化地方政府绩效评价体系,降低GDP指标权重,重视提升地方政府效率,推进建设规范有序的现代财政治理机制。     

Neuregelung des bundesstaatlichen Finanzausgleichs: Umverteilungs- und Verbleibseffekte

The paper explores effects of the revision of the system of fiscal equalisation in Germany as recently agreed upon by the federal and state governments. More specifically, using a simulation analysis, it explores the distribution of gains and losses associated with changes in horizontal and vertical fiscal flows. In addition, the paper determines the degree of fiscal redistribution. While the degree of fiscal redistribution is found to be reduced for major revenue sources, local tax revenues are subject to much higher redistribution than under the status quo. Increases in local tax revenues might even result in total revenue losses for some states.     

基于调整和改善国民收入分配格局的政府收支研究

政府收入规模不仅体现了政府的财政能力,而且反映着国民收入分配基本格局及政府在其中的地位。纵观我国20世纪90年代以来,政府财政收入持续快速增长的同时,劳动者收入在国民收入中占比持续下降的事实,要实现"让劳动者分享经济发展成果"的目标,有必要适度控制政府收入规模。政府支出结构反映着政府活动的范围和方向。我国政府职能向公共服务型转变,必然要求政府支出内容上逐步减少经济建设支出,让市场在资源配置方面更好发挥作用;逐步控制和适度削减政府行政性开支,建设一个节俭高效的政府组织;逐步增加民生开支和社会福利开支,不断提高民生福祉。     

中国地方政府财政赤字成因分析

基于1996—2010年中国大陆省级政府的相关数据,利用面板模型,对地方政府财政赤字成因进行分析。结果显示,对于东中西部三个地区来讲,中央政府对地方政府的财力性转移支付、中央政府对地方政府的专项转移支付、地方政府预算内非税收入、地方政府预算外非税收入和地方政府各税种收入对地方政府财政赤字的影响程度和方向具有差异性。要缩减地方政府财政赤字规模,需完善财力性转移支付制度等相关财税制度。     

Consolidating the budget under difficult conditions — Ten guidelines viewed against Europe’s beginning consolidation programmes

There is evidence that a budget consolidation strategy can work with only a small and short-lived negative impact on growth. However, many countries are currently trying to consolidate at the same time as firms and consumers are deleveraging. We develop ten guidelines for consolidation during such a difficult economic period and cross-check whether the upcoming consolidation programmes being implemented in the EU countries comply with our guidelines. We propose following a “high road” on cutting deficits, which includes an active growth-enhancing component during the consolidation period. The active component should be financed by deeper cuts in subsidies, by eliminating obsolete government expenditure as well as by increasing the efficiency of the public sector. Taxes should not be raised permanently — a temporary contribution to consolidation will be needed, but tax structures in general should be made more growth and employment friendly.     

Steuermehreinnahmen er?ffnen budget?re Spielr?ume zum Abbau der kalten Progression

In May 2012 the Working Party on Tax Revenue Forecasting released a tax revenue estimate for the current year and the following four years based on key macroeconomic data supplied by the German Federal Government. The new official tax estimate forecasts additional revenues for central, state and local government. Tax revenues are expected to bring additional €24.9bn between 2012 and 2016. With the budgetary leeway, the fiscal drag, which has occurred since 2010, could be eliminated in 2013 and 2014. The Act to reduce fiscal drag would result in a revenue loss of €6bn a year.     

Was bringt eine geänderte Ertragskompetenz bei der Einkommensteuer? — eine Replik

The Reply

The reform proposal would complicate the rules for sharing income tax revenues. The measures proposed are not compatible with the rules set out in the German Federal Constitution and the relevant decisions of the Constitutional Court. The states would lose tax revenues, whereas the federal government would gain them. As to individual states, the financially strong ones would be the losers, despite the fact that economic strength and financial strength should be significantly related.

The Response

Future fiscal equalisation in Germany requires not only a new equalisation formula but also a fairer, more equal, broader and more transparent tax base for states and local governments. If necessary, changes to the Federal Constitution should be undertaken to achieve a more equal vertical assignment of tax powers. The actual reform discussion should not be a confrontation between rich and poor states but should lead to a financial constitution by 2020 which can be unanimously approved by all of the German states.     

Der Reformationstag als gesetzlicher Feiertag und seine fiskalischen Effekte

In the German system of fiscal equalisation, Länder (states) with below-average tax revenue receive above average payments. The difference between the average and the own tax revenue per capita is compensated up to 63%. To prevent states from getting payments from other states by lowering their own tax rates, tax revenue with taxing autonomy is standardised. States can also influence their tax revenues by changing the number of holidays because each state decides on its own. In 2018, the Bremen, Hamburg, Lower Saxony and Schleswig Holstein introduced designated Reformation Day as a holiday (Berlin also plans to add a holiday). A state with numerous holidays will have lower tax revenues and higher payments in the fiscal equalisation system than the same state with no extra holidays. To consider each state’s real ability to pay the fiscal equalisation system, it is necessary to eliminate the effect of differing holidays. This paper shows the fiscal consequence of the new holiday and a way to neutralise this effect and calculates the impact to the states’ payments in the fiscal equalisation system.     

Unzureichende Ausschöpfung der Realsteuern — das Beispiel Rheinland-Pfalz

In Germany, state and local authorities repeatedly come into conflict with one another regarding the funding of municipal budgets. The sufficient fiscal endowment of local public authorities depends not only on a satisfactory provision of state grants but also requires an adequate exhaustion of existing sources of revenues at the local government level. Against this background, the paper analyses local tax policy in order to assess whether the budget finance potential is being sufficiently exploited. Taking Rhineland-Palatinate as a case study, the degree of tax exploitation (local business tax, local property tax) is empirically estimated for the time period 2009 to 2015.     

经济增长目标、异质性环境规制与产能利用率

在中央政府与地方政府之间的委托代理关系中,地方政府作为代理人,同时扮演着环境规制实际执行者以及工业产能过剩治理实际落实者的角色。在央地政府之间信息非对称且目标非一致性情形下,地方政府行为、动机与激励不但受到官员行政绩效考核制度与官员特征的影响,而且受到地方设定的经济增长目标、地方财政收支的影响。本文基于2001—2015年全国30省数据构建静态面板模型,采用随机效应模型方法,研究经济增长目标、环境规制及二者交互项对产能利用率的影响。研究发现,经济增长目标明显提高工业产能利用率水平;异质性环境规制对工业产能利用率影响随规制工具类型与地区而不同;全国与东部地区费用型环境规制显著提高了工业产能利用率;西部地区仅有环境处罚有助于提高工业产能利用率水平。经济增长目标与费用型环境规制交互项抑制了工业产能利用率,西部地区经济增长目标与环境处罚交互项降低了工业产能利用率,经济增长目标与环境规制相互作用不显著。     

地方政府一般预算绩效评价指标体系的构建

针对地方政府支出冲动情结浓厚而支出效益低下、缺乏合理的预算绩效评价制度的地方财政管理现状,通过对建立预算绩效评价指标体系的理论依据、地方一般预算绩效评价模型和流程的分析,在借鉴国际经验基础上,提出了我国地方一般预算绩效评价指标体系应该围绕目标、投入、过程和产出的公共品提供过程,在宏观视野下全面定位于预算目标科学性、资源投入经济性、支出效率、产出效果和社会公平目标的构建设想。     

A Proposal for the Efficient Taxation of All Business Income in the EU

There is a growing awareness in many EU member states that business taxation solely on the basis of “taxable profits” enables, in particular, multinational companies to avoid paying taxes, with negative consequences both for tax revenue and—in the longer run—also for the stability of the economy. The following article proposes the taxation of all compensation of capital—not only profit for equity, but also interest for outside capital and licence fees for outside rights—at the site of production.     

Preference Erosion,Government Revenues and Non‐tariff Trade Barriers

Developing countries benefiting from developed country unilateral trade preferences fear that Doha Round tariff cuts will erode the value of those preferences. That these programmes confer significant benefits, however, is not clear. Studies indicate that the impact of preference erosion would be minimal for most developing countries. But for a small subset of middle‐income and least‐developed countries, concern may be warranted. WTO members, should address affected countries’ concerns, perhaps by tailoring WTO tariff negotiations to lessen adjustment pressures and providing development assistance. Developing countries also are anxious that lower tariffs will reduce government revenues. Dependence on tariff revenue is diminishing and trade liberalisation need not result in lower total tax revenues or even lower customs revenues. Much depends on a country's current tariff and trade regime, its tax structure and its overall economic structure. At some point, a country does need to broaden its tax base and look to other revenue sources to offset declining tariff revenues. Tax reform, therefore, complements trade reform. A third area of developing country concern is non‐tariff barriers (NTBs), which may limit market access even after tariffs are reduced. Despite prior WTO work in this area, NTBs remain a thorny issue for all WTO members.     

Mass incarceration and consumer financial harm: Critique of rent-seeking by the carceral state

Mass incarceration is an approach to managing public safety that emphasizes detention over other means. It is also neoliberalism's quintessential political and economic project because it mobilizes a prison industrial complex to generate revenue. We highlight rent-seeking, the pursuit of extra-budgetary revenues by carceral agencies, because it inflicts financial harm on incarcerated consumers and their supporters. Carceral agencies leverage government's authority to set the conditions of detention. However, when they also leverage government's market-making authority to seek rents from incarcerated persons we characterize that as a government failure. To understand it, we depart from a focus on corruption by specific actors to highlight features of institutions that enable unethical behavior. We join activists and elected officials who call for an end to mass incarceration, but we also highlight more immediate reforms that can help restrain rent-seeking and enable greater public scrutiny of the carceral state.     

Energy and oil in Eastern Europe— Status and prospects

The energy economies of the states in Eastern Europe—East Germany, Poland, Hungary, Czechoslovakia, Bulgaria and Romania—are in a state of transition.¹ This is just one aspect of their overall transition from communism to more liberal political and economic systems. Future developments of the energy sectors in Eastern Europe and the Soviet Union will have important implications for world oil and energy market developments, since these countries comprise, as a group, the world's largest oil and gas producers, and they are the second largest energy consumers in the world.     

Steuerschätzung 2012 bis 2017: günstige Aufkommensperspektiven

In October 2012 the Working Party on Tax Revenue Forecasting released a tax revenue estimate for the current year and the following five years based on the macroeconomic benchmark figures contained in the German government’s autumn projection. Tax revenues will expand from €573.4 bn in 2011 to €706.6 bn in 2017. The tax ratio is projected to increase from 22.1% to 23.1%. The planned reduction of the fiscal drag in 2013 and 2014 has not been included. However, the reduction is compatible with the fiscal consolidation, because Germany is poised to achieve a budget that is close to balanced in structural terms this year.     

Inter-nation divergence within the EU and options for a progressive revenue system

At the level of the European Union (EU) policies to support real convergence across member states are limited to public expenditure, whereas the revenue side of the EU budget is largely neglected. After discussing convergence as a policy goal, this article identifies the most important shortcomings of the EU's current fiscal system with respect to the reduction of spatial disparities. Alternatives to the current European revenue system are then examined with a view to their appropriateness for realizing inter-nation progressivity.     

增值税转型与扩围相关问题分析

增值税转型改革对于我国经济的发展以及完善税收结构有着积极的作用,同时也对国家财政收入、产业升级和经济结构调整、企业税负等宏观经济方面产生了深远的影响。在实行增值税转型的过程中尚存在着增值税占税收收入的比例过高,中央与地方税收收入分配关系不合理等问题。我国应围绕增值税的扩围改革重新修订相关的法规政策,及时出台增值税实施条例细则;调整中央与地方政府的间的财政关系,合理调整中央政府和地方政府以及不同地方级次的分享比例,重构地税体系,适当扩大地方税权,同时根据营业税改征增值税企业的特点,合理确定税收征管机构。     

Price V. Fishback et al. Government and the American Economy: A New History

In Government and the American Economy: A New History, a distinguishedpanel of economic historians chronicles and evaluates how governmenthas shaped U.S. economic development and growth from the colonialperiod to the present. The volume is dedicated to Robert Higgs,whose seminal thesis on the growth of government—thatit is a crisis-induced and persistent process—is one ofthe volume's underlying themes (and the subject of Higgs’chapter titled, "The World Wars"). The other is that government