Taxing State and Local Government Production: Economic and Legal Perspectives

1999 ◽  
Vol 52 (3) ◽  
pp. 373-384
Author(s):  
Moshe Schuldinger ◽  
Dennis Zimmerman
Keyword(s):  
Local Government ◽  
State And Local Government ◽  
Production Economic ◽  
State And Local ◽  
Government Production

INITIATIVE BUDGETING AS AN INSTRUMENT OF TERRITORIAL SELF-GOVERNMENT

2019 ◽  
Vol 86 (3) ◽  
pp. 77-90
Author(s):  
V. V. Vagin ◽  
N. A. Shapovalova
Keyword(s):  
Local Government ◽  
Citizen Participation ◽  
Institutional Analysis ◽  
Institutional Development ◽  
Development Programs ◽  
Theoretical Understanding ◽  
State And Local Government ◽  
State And Local ◽  
Government Initiative ◽  
Local Levels

The article is devoted to the actual issue – institutional analysis of initiative budgeting and territorial public selfgovernment, as well as the possibility of their integration. Over the past few years, a system of civil participation in budget decisions has been built in Russia, the regulatory framework of practices has been created, thousands of employees of state and local government bodies have been trained, project centers have appeared for ensuring development of initiative budgeting. Citizen participation in budget decisions can significantly accelerate the development of the lower level of local government. Initiative budgeting is an innovative instrument of public finance and at the same time a social technology allowing for the real involvement of citizens in the issues of state and municipal governance. Initiative budgeting development programs make it possible to transfer financing of projects aimed at solving local issues with the participation of citizens onto a systemic basis. The results and materials of this study can serve a foundation for theoretical understanding of the institutional development of public finances at the regional and local levels. At the same time, this practical area that was intensively developing in recent years requires deep institutional analysis.

A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pensions and Other Postemployment Benefits in The United States

2019 ◽  
Vol 46 (1) ◽  
pp. 57-77
Author(s):  
Dale L. Flesher ◽  
Craig Foltin ◽  
Gary John Previts ◽  
Mary S. Stone
Keyword(s):  
United States ◽  
Local Government ◽  
Accounting Standards ◽  
The United States ◽  
Pension Funds ◽  
Defined Benefit ◽  
Defined Contribution ◽  
Defined Contribution Plans ◽  
State And Local Government ◽  
State And Local

ABSTRACT Both the business media and the popular press have emphasized the underfunding problems associated with pension funds that are set aside for state and local government workers, a group that also includes teachers and professors at state-affiliated colleges and universities. The realization that pension funds are typically underfunded stems from the fact that the accounting standards associated with state and local government employee pension funds have led to greater transparency since 2011. This paper examines, explains, and interprets the historical development over the last 70 years of accounting standards for state and local government pension funds in the United States. Changing accounting standards, along with economic and social change, have led to consequences such as employers transforming their pension programs to avoid substantial costs and significant liabilities, for example by changing from defined benefit to defined contribution plans.

Combating Problems in Teaching State and Local Government

1981 ◽  
Vol 29 ◽  
pp. 19-20
Author(s):  
Mary H. Waite
Keyword(s):  
Community Colleges ◽  
Comparative Analysis ◽  
Local Government ◽  
Political Science ◽  
Public Universities ◽  
The State ◽  
State And Local Government ◽  
State And Local ◽  
Science Instructors

Because many political science instructors come from another region or state; they feel insufficiently informed in teaching about the state and local government wherein they presently reside. Consequently, instructors generalize about these governments. Yet in many public universities and community colleges, students find the politics in their area pertinent and care less for comparative analysis. In truth, the students probably have a valid point, since the majority will reside in the state where they are attending college.

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