财政外溢下的地方政府公共服务提供——以教育为例

主流财政分权和公共服务提供理论在强调地方政府竞争效率的同时,较少考虑联邦体制与单一集权体制的制度差异,而且忽视了地方政府在提供一些公共服务时面临着巨大的财政外溢。考虑到我国单一集权的政体背景,应用多任务代理框架来构建理论模型,可以发现。地方政府会忽视产出不易测量的文教卫生等社会民生类公共服务的提供。在人口大规模迁移使得教育支出具有显著财政外溢情况下,地方政府将进一步削减教育支出,并向居民转嫁。未来的政策调整方向是,淡化地方政府经济活动激励的同时,加大对社会民生类公共服务的激励强度,并增加对具有财政外溢的教育的专项转移支付,使其经费负担主体逐步上移。     

本土理论供给不足地域性建筑的发展——来自云南当代建筑创作的启示

本文首先对云南本土理论及地域建筑的发展历程进行叙述,同时对未来地域性建筑的发展趋势进行展望。描述了云南本土理论落后于地域建筑创作实践及大多本土理论未能有效指导和帮助地域创作实践的现状。在说明对本土理论思想形成的土壤营造的重要意义之后,阐明了本土理论与地域性建筑发展之间的理想关系。     

地方性本科院校人才培养的路径分析

随着科技创新带动企业的转型升级,地方本科院校的人才培养质量无法满足经济社会的现实需求。探讨当前我国地方本科院校人才培养目标及办学定位对提升地方本科院校的办学水平具有重要意义。     

地方性普通高校基于学科大类招生人才培养模式改革研究

"按学科大类招生"目前已经成为我国高校招生发展的一个必然趋势,它打破原有的招生模式和的教学模式,对改变人才培养模式具有积极意义。分析了大类招生的内涵,并根据地方性普通高校的实际情况,讨论了大类招生对促进人才培养模式改革的意义,探讨了地方性大学按大类招生人才培养模式的途径。     

页岩的地震属性分析综述

在最近几年里,非常规页岩气和页岩油勘探已经进入公众的视线里,引起大家的注意。这些新的成藏是地球物理学许多新发展的催化剂,尤其是新地震属性的应用。近来,三维地震数据和地震属性技术已经在断层、裂缝方位和密度、储层富集带,可能的水力压裂障碍,孔隙压力,岩石力学以及增产的有效性和优化提供信息。下面介绍的是从三维地面地震资料中获得的信息,这些信息是怎样影响非常规页岩发展的。     

Local Democracy Ltd

Abstract

A number of European countries have witnessed a proliferation of local government enterprises in recent years. Norwegian local councillors are seemingly particularly exposed to this ‘enterprise fever’. Our article explores local governments' approaches to the political control of such companies. We observe a reluctance to intervene directly in the affairs of an enterprise, but there is a last-resort preparedness to take more resolute action. Lastly, in contrast to what the prototypical agency model postulates, we find that those who attach strong aspirations of increased capacity to the establishment of companies appear to lack trust in the same companies' performance capability.     

A comparison of programming languages in macroeconomics

We solve the stochastic neoclassical growth model, the workhorse of modern macroeconomics, using C++14, Fortran 2008, Java, Julia, Python, Matlab, Mathematica, and R. We implement the same algorithm, value function iteration, in each of the languages. We report the execution times of the codes in a Mac and in a Windows computer and briefly comment on the strengths and weaknesses of each language.     

Firm-level determinants of tax evasion in transition economies

Business tax evasion is an important issue for governments. Yet the factors that determine business tax evasion have not been sufficiently examined in the literature in general, and in transition contexts in particular. To address this gap, this study uses the WB/EBRD Business Environment and Enterprise Performance Survey (BEEPS) database with a sample of over 12,692 firms from 26 transition economies. Applying various modelling strategies, we argue that tax evasion is a function of firm-level and institutional-level variables. We contribute to the literature by providing robust evidence showing that the perceived tax burden has a positive impact on tax evasion. We also find that the tax evasive behaviour of firms is positively influenced by low trust in government and in the judicial system as well as by higher perceptions of corruption and higher compliance costs. We find that smaller firms, individual businesses and firms in sectors that are less visible to the tax administration are more likely to get involved in evasive behaviour. Overall, institutional factors play an important role in determining firms’ tax evasion behaviour in transition economies. This finding has important policy implications.     

Efficiency in Banking: Empirical Evidence from the Czech Republic

The paper examines the cost efficiency of the Czech-banking system in the 1990s by applying the distribution free approach model. Reported results indicate that foreign banks were on average more efficient than the other banks, although their efficiency was comparable with the ‘good’ small banks’ efficiency in early years of their operation. Based on the estimated results it is argued that early privatisation of state-owned commercial banks and more liberal policy towards foreign banks in the early stage of transition would have enhanced the efficiency in the banking system. Anita Taci - The views and opinions are those of the author and not necessarily those of the EBRD.