scholarly journals Devolution, Grants, and Fiscal Competition

1997 ◽  
Vol 11 (4) ◽  
pp. 65-72 ◽  
Author(s):  
Richard A Musgrave
Keyword(s):  
Fiscal Federalism ◽  
Federal Budget ◽  
Federal System ◽  
Fiscal Competition ◽  
Focus Attention ◽  
Central Function

Following half a century of fiscal activism and federal leadership, the call now is for downsizing the federal budget and a devolution of fiscal responsibilities to states and localities. The call for "federalism," meant to secure a stronger center in James Madison's time, now seeks to decentralize. This paper outlines the main features of fiscal federalism as I see them, sketching a vision which differs in major respects from that offered by the lead paper in this symposium. First I highlight the role of distribution, which I see as a central function. Then, I focus attention on grants-in-aid and their role in the federal system. Finally I consider competition, cooperation, and coordination between jurisdictions.

Social versus Private Insurance

2018 ◽  
Author(s):  
Pierre Pestieau ◽  
Mathieu Lefebvre
Keyword(s):  
Social Insurance ◽  
Private Insurance ◽  
Population Ageing ◽  
Fiscal Competition ◽  
Public Insurance ◽  
The Public ◽  
Social Risks ◽  
The Family ◽  
Private And Public

This chapter looks at the role of the public versus the private sector in the provision of insurance against social risks. After having discussed the evolution of the role of the family as support in the first place, the specificity of social insurance is emphasized in opposition to private insurance. Figures show the extent of spending on both private and public insurance and the chapter presents economic reasons to why the latter is more developed than the former. Issues related to moral hazard and adverse selection are addressed. The chapter also discusses somewhat more general arguments supporting social insurance such as population ageing, unemployment, fiscal competition and social dumping.

scholarly journals Goods and Services Tax(GST): Biggest Tax Reform In Independent India

2017 ◽  
Vol 5 (01) ◽  
Author(s):  
Preeti Pant
Keyword(s):  
Present Article ◽  
Fiscal Federalism ◽  
Tax Reform ◽  
State Level ◽  
Federal System ◽  
Tax Structure ◽  
Indian Government ◽  
Goods And Services ◽  
Cooperative Federalism ◽  
Sincere Effort

After a marathon debate on Goods and Services Tax (GST) bill finally India witnessed the biggest tax reform after her independence. At the midnight of 30th June, 2017 GST was launched and legally enforced by the Indian Government. It is the biggest tax reform in independent India in last 70 years and will help to modernise Asia’s third largest economy. GST is passed to imply the principle of “One Nation One Tax”. GST has oriented the Indian federal system from fiscal federalism to cooperative federalism. It is replacing the multiple layers of complex taxation currently existing in India and expected to result in simplification of indirect tax structure (at both Centre and State level). Present article includes several aspects of GST. A sincere effort has been made to highlight the implications of GST for government, industries and consumers along with its probable effects on the economy. Besides, practical difficulties related to GST have also been discussed in brief.

scholarly journals Fiscal decentralization in pandemic and post-pandemic times

2021 ◽  
Vol 51 (3) ◽  
pp. 218-226
Author(s):  
V.V. Klimanov ◽  
◽  
A.A. Mikhaylova ◽  
Keyword(s):  
Fiscal Decentralization ◽  
Federal Budget ◽  
Regional Level ◽  
Intergovernmental Transfers ◽  
Regional Budgets ◽  
Made In ◽  
Federal Center ◽  
Budget System

In 2020, many countries, including Russia, faced a unique situation in which subnational authorities were forced to take on new powers to combat the pandemic and its consequences. At the same time, fiscal decentralization, which can be characterized by indicators of decentralization of income, expenditures or as tax decentralization, has decreased. The share of intergovernmental transfers in the revenues of regional budgets has increased. Before that, attempts to increase the role of the regional level in the country’s budget system were made in Russia, but they usually ended in failure. The article shows that the multidirectional trends of the 2020 crisis determined the new state of regional budgets and their dependence on the federal center. At the same time, it is transfers from the federal budget that have become the leading factor in resilience to shocks in regional budgets.

THE ROLE OF STATE PROGRAMS IN FORMING THE EXPENDITURE PART OF THE FEDERAL BUDGET

2021 ◽  
pp. 21-29
Author(s):  
Svetlana Yu. Pavlova ◽  
Nikita V. Geroev
Keyword(s):  
Federal Budget ◽  
Specific Weight ◽  
The State ◽  
Actual Data ◽  
Russian Society ◽  
Predominant Role ◽  
The Russian Federation ◽  
State Programs ◽  
The Impact

The article analyzes the structure of state programs financing, provides actual data on federal budget expenditures for several years. On the basis of actual data, the predominant role of state programs in forming the budget system expenditures in the Russian Federation is shown. On average, in 2014-2019, the share of expenditures on state programs was 51.5%. In 2019, the share of expenditures for implementing the state programs in the structure of federal budget expenditures was about 61%. The relevance of the topic showing the impact of state programs on the federal budget expenditures is caused by the fact that in modern conditions, implementation of state programs contributes to harmonious developing certain life spheres in the Russian society and helps the state to direct budget funds more specifically for certain purposes within the areas of state programs implementation. The predominance of state programs gives the state the opportunity to allocate federal budget funds purposefully, as well as it provides an opportunity for the state to finance the main policy directions. Using the methods of comparison, calculation of the specific weight and others, the results are obtained that enable us to draw the following conclusions: the change in the amount of federal budget expenditures and the amount of expenditures on state programs is not proportional, that is why the share of expenditures on implementing the state programs in each period under study is different, but still makes about half of the total amount of expenditures.

Local Governments in Brazil

2020 ◽  
pp. 924-937
Author(s):  
Celina Maria de Souza
Keyword(s):  
Complex System ◽  
Federal Government ◽  
Social Services ◽  
Local Governments ◽  
Federal System ◽  
Social Policies ◽  
Local Resources ◽  
The Poor ◽  
Incremental Increase

Brazil is a federal country in which local governments have become the main providers of universal social services funded by the three tiers of government. The chapter presents the general characteristics of the country´s local governments and its position in the federal system, describes the distribution of revenue and governmental functions, shows the incremental increase in local resources and their earmarking for social policies, the complex system of funding and regulation created and discusses the role of local governments in the provision of universal social services. The argument put forward is that local governments have become the hub of the provision of universal social services while the federal government is in charge of policies targeting the poor. Local governments, however, are dependent on funding from other levels of government raising concerns about the sustainability of the provision and the expansion of universal social services as well as concern about improving their quality.

Remarks by Harold J. Berman

1973 ◽  
Vol 67 (5) ◽  
pp. 185-188 ◽  
Author(s):  
Harold J. Berman
Keyword(s):  
Foreign Trade ◽  
The United States ◽  
Economic Planning ◽  
State Agencies ◽  
Focus Attention ◽  
Business Units ◽  
National Economic ◽  
Communist Countries ◽  
Privately Owned

I shall focus attention, in the brief time allotted, on the role of the U.S. Government in promoting trade with the Communist countries, having in mind not the larger political and economic questions which underlie governmental action but the institutional questions arising from the fact that the entire foreign trade of Communist countries is conducted by state agencies, operating under a system of national economic planning, while the foreign trade of the United States, as that of other market economies, is conducted primarily by individual, privately owned business units operating more or less independently of government.

Losing control: the gap in multi-level government reporting

2019 ◽  
Vol 31 (2) ◽  
pp. 264-284 ◽  
Author(s):  
Josette Caruana ◽  
Kimberly Zammit
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Fiscal Federalism ◽  
Central Government ◽  
Structured Interviews ◽  
Government Officials ◽  
Financial Reports ◽  
Content Type ◽  
Budget Execution

PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.

A Primer on the Federal Budget Process

MRS Bulletin ◽  
1990 ◽  
Vol 15 (11) ◽  
pp. 35-35
Author(s):  
Robert L. Post
Keyword(s):  
Federal Budget ◽  
Fiscal Year ◽  
Budget Process ◽  
White House ◽  
Select Group ◽  
The Subject ◽  
Federal Budget Process ◽  
The Hill

The federal budget process is often regarded as an arcane affair, the province of a select group of Washington insiders. This includes the mysteries behind the determination of budgets for R&D on materials. The purpose of this discussion is to demysrify the subject a little. It will focus largely on the role of Congress.A common misconception is that the White House sets the budget for the federal government. What the White House does do is send detailed recommendations to Congress each year in January on what it believes the budget should be. This covers spending, tax policy, and economie predictions (the latter reflected in the anticipated tax revenues). In January 1990, for example, the administration submitted budget recommendations for fiscal year 1991, which began on October 1 and runs until September 30, 1991. These recommendations (with subsequent negociations with the Hill) can be quite influential, but serve primarily as a point of reference, which Congress can gladly accept, or completely ignore, as circumstances and preferences dictate.

On the U.S. Budget Deficit Dilemma: Has Television Contributed?

1996 ◽  
Vol 40 (2) ◽  
pp. 77-85
Author(s):  
Ali F. Darrat ◽  
Bill P. Bowers
Keyword(s):  
Budget Deficit ◽  
Federal Budget ◽  
Policy Makers ◽  
Federal Budget Deficit ◽  
Alternative Measures ◽  
The Media ◽  
Fiscal Conservatism ◽  
Fast Evolution ◽  
The U.S

We advance several theoretical reasons for arguing that expansion in television viewership may have contributed to the recent escalation in the U.S. budget deficit. We then develop a multivariate model to test the validity of the hypothesis using alternative measures of television viewership. The empirical results could not reject our contention that the fast evolution of the U.S. television viewership since the early 1970s has significantly contributed to the escalating size of the federal budget deficit over and above the effects of several other possible macro determinants. This evidence provides some support to the claim that there exists a “liberal” bias within the media (particularly television) that undermines fiscal conservatism. Therefore, it appears advisable for policy-makers to take into account the role of television if they aspire to understand and ultimately control the mounting federal budget deficit.

The Battle of the Sexes in Euripides' Ion

Ramus ◽  
1990 ◽  
Vol 19 (2) ◽  
pp. 130-142 ◽  
Author(s):  
Francis M. Dunn
Keyword(s):  
Gender Issues ◽  
Focus Attention ◽  
Family Conflicts ◽  
Men And Women ◽  
Male And Female ◽  
National Pride ◽  
The Third ◽  
Battle Of The Sexes

Euripides' Ion has suffered from the attempt to find in the play an overriding message or moral. Verrall and his successors saw the Ion as an attack against Apollo and organized religion; Wassermann and Burnett argue that it defends orthodox piety; Grégoire and Loraux view it as a hymn or lament on Athenian national pride; and Knox and Gellie respond that the Ion is pure comedy with no deeper meaning. There is of course some truth to each of these interpretations, but it does not follow that the play's ‘real meaning’ lies somewhere in between them. I suggest that we read the Ion not as an abstract argument but as drama, and in particular as a social comedy whose ‘meaning’ lies not in an underlying message but in the action itself and in the conflicts among the play's characters, human and divine, male and female, foreign and Athenian.Such conflicts, in this play at least, focus attention upon the role of the gods, the place of foreigners in Athens, and relations between men and women. Of these three subjects, the first two have dominated discussion of the Ion, both by those who find them central to the play's religious or nationalistic theme, and by those who consider them incidental to the play as comedy. I shall first show that the third area of conflict — relations between men and women — is equally important in the Ion and reflects an important issue in contemporary Athens. Second, I shall argue that the gender issues raised somewhat provocatively in the first half of the play are upstaged by the melodramatic excitement of the second half. And I shall suggest, in conclusion, that although it is only one of many social and family conflicts in the drama, the battle between the sexes shows how the Ion raises important and difficult questions without becoming an ‘issue play’.

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