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51.
Zareh Asatryan Thushyanthan Baskaran Theocharis Grigoriadis Friedrich Heinemann 《The Scandinavian journal of economics》2017,119(3):801-820
In this paper, we exploit the introduction of the right of local initiatives in the German state of Bavaria in 1995 in order to study the fiscal effects of direct democracy. Our identification strategy combines difference‐in‐differences and regression discontinuity methods: we compare municipal expenditure and revenue between pre‐ and post‐reform periods at population thresholds where the signatures needed to launch initiatives and minimum quorum requirements decrease discontinuously (difference‐in‐discontinuities design). The results suggest that stronger direct democratic institutions lead to an expansion of local government size. 相似文献
52.
金融风险社会化是金融风险从金融系统溢出,蔓延至实体经济、国家财政甚至社会公众的过程,这种风险扩散后患无穷。通过对历次金融危机的梳理,总结金融风险社会化的一般路径,厘清国家财政必须承担起金融风险社会化最后防线的责任,并参考国际经验和我国国情,提出防范金融风险社会化的政策建议。 相似文献
53.
《Socio》2017
Australia's largest cities are more mono-centric than most US cities and may be over-centralising, particularly in terms of office employment. Government worker relocation programs are being employed with policy debate over what should be an ideal urban structure including in terms of travel behaviour. The paper explores research approaches to explore transport impacts of employment decentralization. A review shows the results of: surveys of workers moved to suburban locations; longitudinal analyses of transport and land use changes in city-regions using cross-sectional census or HTS data; comparative analysis of urban structure variables across cities using similar datasets; combinations of longitudinal and comparative research; and, scenario-based modelling approaches. A modelling framework is then developed to appraise the possible transport impacts of decentralization in Brisbane. To test the possibilities further, two decentralization scenarios modelled and compared. Decentralization mostly to middle-suburban locations better addresses jobs-housing balance and maximises proposed new public transport services, producing good transport outcomes. However, decentralization to outer-suburban locations in Brisbane exacerbates the propensity for decentralization to increase travel distances, especially by car. 相似文献
54.
Maxime Clémenceau 《Applied economics》2017,49(10):941-953
This article aims to identify the factors influencing the use of creative accounting in the public sector. Its distinctive feature is that it sheds light on creative accounting when used, not to hide public deficits, but to conceal surpluses. It especially explores the impact of the finance minister’s (FM)’s background on the phenomenon. We take advantage of the quasi-experimental settings of the Swiss cantons in which the financial management act sets out the possibility of implementing certain accounting gimmicks, including mainly additional ‘depreciation’ charges. These charges, which are depreciations in name only, enable the FM to artificially inflate expenses, thus increasing the deficit or reducing the surplus. Our panel data set of the 26 cantons over the period 1980–2012 includes a new data set of creative accounting and of 116 cantonal FMs. Our results indicate that the FMs cook the books irrespective of their personal or ideological background with the exception that trained economists tend to apply creative accounting more. Additionally, stringent fiscal rules urge FMs towards more surplus-hiding accounting. 相似文献
55.
丛培英 《沈阳工程学院学报(社会科学版)》2014,(4)
文化建设是中国特色社会主义总体布局的重要组成部分,文化发展离不开财政的大力支持。财政政策的目标应与辽宁省国民经济以及文化发展的目标相一致。财政政策主要是拉动文化增长的政策,着力点应放在扩大内需上。为了促进辽宁文化事业的大发展、大繁荣,必须制定相应的财政支持政策,而且应做到多项并举。 相似文献
56.
W. Qazizada 《International Review of Applied Economics》2015,29(2):238-258
This paper investigates the impact of government spending on output and the size of the spending multiplier during periods of output contraction and expansion. It also investigates the impact of spending when the economy hits the nominal zero lower bound. It uses a panel of 21 advanced countries over the period of 1979–2011, applying a TSLS estimation technique. We find a spending multiplier of close to 1 during expansion and values of up to 3 during contractions. However, our results do not indicate a difference in the impact of spending during nominal zero lower bound periods. 相似文献
57.
Recent studies on fiscal policy use cross-sectional data and estimate local fiscal multipliers along with spillovers. This paper estimates local fiscal multipliers with spillovers using Japanese prefectural data comparable with the national accounts. We estimate the local fiscal multiplier on output to be 1.7 at the regional level. We decompose the regional fiscal multiplier into the prefectural fiscal multiplier and the region-wide effect. Converting the latter component into the spillover, we find that the spillover is positive and small in size. We also decompose the regional fiscal multiplier on output into multipliers on the expenditure components. Our estimates suggest that there are crowding-in effects of government spending on consumption and investment. Moreover, we find that the regional fiscal multiplier on absorption exceeds 2.0 and that the spillover to absorption is considerable in contrast to the spillover to output. 相似文献
58.
Kenya's fiscal policy landscape is characterized by primary deficit spending forcing the government to rely on debt to meet its objectives. The justification often being that as a developing economy, annual growth rates and future prospects may in the short run justify the uptake of debt to finance infrastructural development. However, given potential fiscal limits, fiscal cycles usually alternates between sustainable and unsustainable regimes and this has a bearing on long run sustainability. This study therefore sought to investigate the nature of fiscal policy regime in Kenya and the extent to which fiscal policy is sustainable in the long run taking into account periodic regime shifts. Markov switching models were used to endogenously determine fiscal policy regimes. Regime switching tests were used to test whether No-Ponzi game condition and debt stabilizing condition were met. The results established that regime switching model was suitable in explaining regime sustainable and unsustainable cycles. An investigation of fiscal policy regimes established that both sustainable and unsustainable regimes were dominant, and each lasted for an average of four years. There was evidence to imply the existence of procyclical fiscal policy in Kenya. Regime switching tests for long run sustainability suggested that the No-Ponzi game condition weakly holds in the Kenyan economy. Regime-based sensitivity analysis indicated that persistence of unsustainability regime for more than 4 years could threaten long-run fiscal sustainability. 相似文献
59.
ABSTRACTAt first glance, it seems that South Korea’s three fiscal systems (mid-term expenditure framework, top-down budgeting, and performance management) function well. However, each fiscal system operates separately and they are inefficient because they follow past practices. This article explains what the problems are and how to overcome them. 相似文献
60.