Standard di spesa e di entrata nella Legge Delega sul federalismo fiscale. Un'analisi con un modello CGE

2012 ◽  
pp. 83-104
Author(s):  
Fabio Fiorillo ◽  
Lorenzo Robotti ◽  
Francesca Severini
Keyword(s):  
Computable General Equilibrium ◽  
Local Governments ◽  
Fiscal Federalism ◽  
Central Government ◽  
Computable General Equilibrium Model ◽  
Fiscal Autonomy ◽  
The Law ◽  
Definition Of ◽  
Government Transfers ◽  
The Impact

The Law 42/09 represents an important step towards fiscal federalism in Italy. In particular, the Law places its foundation on the principles of territoriality, fiscal autonomy and fiscal equalization in order to abandon the criterion of historical expenditure in favor of «standard costs». A standard level of services must be provided by the local governments which must finance the expenditures mainly with their own tax revenues. In case the revenues are not adequate to cover the «standard» financial needs, the central government intervenes with equalization transfers. The definition of «standard criteria» therefore represents a crucial phase in the whole reforming process. The amount of central government transfers in fact depends on the flexibility of these criteria. Since the law gives very few indications on how to calculate the «standard costs/revenues», in this work we propose some alternative evaluations of these and assess the impact that different approaches can have on the central and local budgets using a CGE (Computable General Equilibrium) model based on a bi-regional SAM (Social Accounting Matrix) for Italy for 2003.

scholarly journals The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia

2020 ◽  
Author(s):  
Bekana Dejene Mamo
Keyword(s):  
Local Governments ◽  
Fiscal Federalism ◽  
Central Government ◽  
State Level ◽  
Intergovernmental Transfers ◽  
Transfer Scheme ◽  
Government Grants ◽  
Revenue Collection ◽  
Political Hierarchy ◽  
The Impact

This paper examines the effect of intergovernmental fiscal transfers on the fiscal behaviour of local governments in Ethiopia for the period 2004-2018. The empirical findings suggest that central government grants bolster state-level employment and expenditure. However, grants from the central government to states do not crowd out state-level revenue collection. Hence, this paper argues that fiscal decentralisation in Ethiopia has mostly, at least in theory, taken the form of devolution of the power to tax and spend public money. However, on average state-level revenue can only finance up to 26 per cent of their annual expenditure. As a result, fiscal federalism in Ethiopia appears to be a form of delegation of spending responsibilities. It has to be considered in the context of a decentralised tax system, but with a transfer scheme and political hierarchy. The results are found to be robust to alternative econometric estimation techniques.

The Impact of the Public Expenditure Cuts Policy on the Labor Market in Vietnam

2012 ◽  
pp. 22-46
Author(s):  
Huong Nguyen Thi Lan ◽  
Toan Pham Ngoc
Keyword(s):  
Labor Market ◽  
Computable General Equilibrium ◽  
Impact Evaluation ◽  
Public Expenditure ◽  
Computable General Equilibrium Model ◽  
Living Standard ◽  
Input Output ◽  
Policy Makers ◽  
The Public ◽  
The Impact

The purpose of this study is to evaluate the impact of public expenditure cuts on employment and income to support policies for the development of the labor mar- ket. Impact evaluation is of interest for policy makers as well as researchers. This paper presents a method – that is based on a Computable General Equilibrium model – to analyse the impact of the public expenditure cuts policy on employment and income in industries and occupations in Vietnam using macro data, the Input output table, 2006, 2008 and the 2010 Vietnam Household Living Standard Survey.

Asymmetrical Attribution of Performance in China

Asian Survey ◽  
2020 ◽  
Vol 60 (5) ◽  
pp. 978-1003
Author(s):  
Jacqueline Chen Chen ◽  
Jun Xiang
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
Central Government ◽  
Cultural Theory ◽  
Political Trust ◽  
Mediation Model ◽  
Multilevel Mediation ◽  
Dual Pathway ◽  
Underlying Mechanisms ◽  
The Impact

Existing studies of the impact of economic development on political trust in China have two major gaps: they fail to explain how economic development contributes to the hierarchical trust pattern, and they do not pay enough attention to the underlying mechanisms. In light of cultural theory and political control theory, we propose adapting performance theory into a theory of “asymmetrical attribution of performance” to better illuminate the case of China. This adapted theory leads to dual pathway theses: expectation fulfillment and local blaming. Using a multilevel mediation model, we show that expectation fulfillment mainly upholds trust in the central government, whereas local blaming undermines trust in local governments. We also uncover a rural–urban distinction in the dual pathway, revealing that both theses are more salient among rural Chinese.

Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior

2021 ◽  
pp. 002085232198895
Author(s):  
Makoto Kuroki ◽  
Keiko Ishikawa ◽  
Kiyoshi Yamamoto
Keyword(s):  
Internal Control ◽  
Local Governments ◽  
Public Management ◽  
Management Practices ◽  
New Public Management ◽  
Central Government ◽  
Institutional Pressures ◽  
Accrual Accounting ◽  
Logistic Analysis ◽  
The Impact

Accompanying the spread of “new public management” since the 1980s, accrual accounting and results-based management has become a global standard. However, whether accrual accounting results in successful outcomes and which drivers lead to the intended impacts of the reform have been contested. Given the mixed arguments in the literature, we set out two research questions: (1) “Have public sector organizations realized any positive impacts on management practices by adopting mandatory accrual accounting?”; and (2) “What are the primary drivers of such impacts?” To answer these questions, we examine the impact on management practices by analyzing a survey to ascertain how financial department officers in Japanese local governments perceive the benefits of adopting mandatory accrual accounting on management practices. The results indicate that they have so far not recognized the intended benefits, though they had expected higher benefits in internal control. Then, we use technical-rational, socio-political, and institutional isomorphic perspectives in a comprehensive approach to understand the impacts on management practices. The logistic analysis shows that financial managers in local governments that do not have a majority party in the assembly, but consist of several parties in power, as well as in those with greater financial dependence on the central government, perceive higher benefits. Further, we find that financial managers that imitate other local governments as a form of mimetic pressure perceive fewer benefits. The results show that some technical-rational tools, socio-political conditions, and institutional pressures change the perceived benefits for public managers of adopting mandatory accrual accounting. Points for practitioners We find that some technical-rational, socio-political, and institutional factors explain the intended internal benefits of the mandatory adoption of accrual accounting. In practice, financial managers in local government feel the merits of accrual accounting in less autonomy in not only politics, but also finance, and few mimetic conditions. It might be understood that difficult situations would drive practitioners to use mandatory information.

scholarly journals Urgensi Penyerapan Nilai Hukum Islam dan Hukum Adat dalam Pengaturan Tindak Pidana Perzinaan

2021 ◽  
Vol 4 (1) ◽  
pp. 125-157
Author(s):  
Usman Usman ◽  
Sri Rahayu ◽  
Elizabeth Siregar
Keyword(s):  
Marital Status ◽  
Criminal Code ◽  
Basic Form ◽  
Living Together ◽  
Customary Laws ◽  
Itu Model ◽  
The Law ◽  
Definition Of ◽  
The Impact ◽  
Husband And Wife

Reflecting on the impact of adultery, adultery is a despicable act that deserves to be criminalized. Even so, the prohibition on adultery in Article 284 of the Criminal Code does not cover every form of adultery as in the view of the law that lives in society as reflected in Islamic and customary laws. The model for the formulation of the criminal act of adultery in the 2019 Criminal Code Bill has adopted the definition of adultery from the law that lives in society, although it does not yet view the perpetrator's marital status and pregnancy as burdensome elements. Likewise, it does not criminalize women who with their consent commit adultery because of trickery, and lightly penalize the perpetrators of living together as a family without being married. Therefore, the model for the formulation of the criminal act of adultery in the upcoming Criminal Code Bill should take into account: a) the marital status of the perpetrator and pregnancy as elements that are burdensome for the crime; b) a woman who with her consent commits adultery because of a trick is both a victim and a perpetrator so that she can be convicted; c) persons who live together as husband and wife outside of marriage should receive a heavier punishment than the basic form of adultery. Abstrak Bercermin dari dampak perzinaan, maka perzinaan merupakan perbuatan tercela yang pantas dikriminalisasi. Meskipun demikian, larangan perzinaan dalam Pasal 284 KUHP belum mencakup setiap bentuk perzinaan sebagaimana dalam pandangan hukum yang hidup dalam masyarakat yang tercermin dari hukum Islam dan hukum adat. Model perumusan tindak pidana perzinaan dalam RUU KUHP tahun 2019 telah mengadopsi definisi zina dari hukum yang hidup dalam masyarakat, meskipun belum memandang status perkawinan pelaku dan kehamilan sebagai unsur yang memberatkan. RUU juga tidak mengkriminalisasi perempuan yang dengan persetujuannya melakukan perzinaan karena tipu muslihat, dan memidana ringan pelaku hidup bersama sebagai keluarga tanpa nikah. Oleh karena itu model pengaturan tindak pidana perzinaan dalam RUU KUHP mendatang sebaiknya memerhatikan: a) status perkawinan pelaku dan kehamilan sebagai unsur yang memberatkan pidana; b) perempuan yang dengan persetujuannya melakukan perzinaan karena tipu muslihat merupakan korban sekaligus pelaku sehingga dapat dipidana; c) orang yang melakukan hidup bersama sebagai suami istri di luar perkawinan seharusnya mendapat pidana lebih berat dibanding jenis perzinaan dalam bentuk pokok.

scholarly journals Impact of globalization on the development of social entrepreneurship in Latvia

2021 ◽  
Vol 129 ◽  
pp. 08008
Author(s):  
Silva Jeromanova-Maura ◽  
Rosita Zvirgzdina
Keyword(s):  
Social Entrepreneurship ◽  
Local Governments ◽  
Quantitative Methods ◽  
Negative Attitude ◽  
Social Enterprises ◽  
Added Value ◽  
Synthesis Methods ◽  
Eu Member States ◽  
The Law ◽  
The Impact

Research background: Since April 1, 2018, the Law on Social Entrepreneurship has been in force in Latvia. Unfortunately, the relatively slow preparation and adoption of the law did not bring any benefits to social enterprises (Jeromanova-Maura et al., 2019). Few social enterprises have recently been set up, operating in a small number of business sectors. Various financial support instruments are available to social enterprises, which could promote the establishment of a social enterprise, but the negative attitude of society and understanding of people with special needs is an obstacle to the establishment of new social enterprises. It is in the interests of local governments to give more support to social entrepreneurship in their region. The aim of the article: to study and analyze the processes that have contributed to the faster development of social entrepreneurship and the impact of globalization on the development of social entrepreneurship in Latvia during the last couple of years. To achieve this, the authors have studied the experiences of different countries in the development of social entrepreneurship, focusing on the EU Member States and how globalization has affected the development of social entrepreneurship in each country. Methods: The study uses methods of analysis and synthesis, methods of deduction and induction, as well as methods of logical approach. However, appropriate quantitative methods are used to process the data obtained. Findings & Added Value: The paper aims to assess the impact of globalization on social entrepreneurship as well as the impact of Covid on the creation and development of social enterprises.

scholarly journals The Impact of Social Accountability Mechanisms on Fiscal Management Challenges Facing Goromonzi Rural District Council, Zimbabwe

2020 ◽  
Vol 10 (2) ◽  
pp. 141
Author(s):  
Trust Madhovi
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Monitoring And Evaluation ◽  
Social Accountability ◽  
Rural District ◽  
Government Officials ◽  
Fiscal Management ◽  
District Council ◽  
The Impact

This paper examines the impact of social accountability mechanisms on the fiscal management challenges facing local government bodies in Zimbabwe. The paper hypothesises that there is a positive relationship between the use of social accountability mechanisms or tools by local authorities and the effectiveness of their fiscal management policies to mobilize more revenue for service delivery. In this study, both quantitative and qualitative methods are adopted in gathering and analysing data from central government officials, Goromonzi Rural District Council employees and members of the public. The results of the study reveal that the local government body faces a number of fiscal management challenges that include a shrinking tax base, non-payment of taxes, resistance to successive budgets; lack of implementation; lack of monitoring and evaluation. Council has implemented participatory budgeting to deal with some of these challenges. While results show a significant improvement in tax collection, some of the challenges have persisted. The paper proposes some recommendations useful to central government, policy makers, civil society organisations, local government officials and the general public. The paper manages to demonstrate that the implementation of social accountability tools can have positive impacts on the fiscal management challenges facing local governments. 

scholarly journals The impact of tariff reduction on poverty in Zimbabwe, A CGE top-down approach

2015 ◽  
Vol 8 (1) ◽  
pp. 102-116 ◽  
Author(s):  
M Chitiga ◽  
R Mabugu
Keyword(s):  
Computable General Equilibrium ◽  
Policy Reform ◽  
Computable General Equilibrium Model ◽  
Tariff Reduction ◽  
Trade Liberalisation ◽  
Social Accounting Matrix ◽  
Micro Data ◽  
New Approach ◽  
Poor Households ◽  
The Impact

This paper uses a relatively new approach to quantify the effects of trade liberalisation on poverty.  It relies on the combination of a standard, social accounting, matrix-based, computable general equilibrium model and household micro-data. These two tools are used sequentially in order to simulate the impact of trade policy reform.  This framework enables the decomposition of the effects of trade liberalisation, which in turn allows for an analysis of alternative social policy packages.  The methodology is applied to Zimbabwe for illustration.  The results show that poverty is reduced by tariff reduction, although the poor households get the least benefits.

Fiscal Federalism and Local Government Finance in Nigeria: An Examination of Revenue Rights and Fiscal Jurisdiction

2002 ◽  
Vol 68 (4) ◽  
pp. 557-577 ◽  
Author(s):  
S. T. Akindele ◽  
O. R. Olaopa ◽  
A. Sat. Obiyan
Keyword(s):  
Local Government ◽  
Tax Evasion ◽  
Local Governments ◽  
Fiscal Federalism ◽  
Fiscal Discipline ◽  
Severe Problem ◽  
Fiscal Autonomy ◽  
Local Government Finance ◽  
The People ◽  
The Status

The most severe problem facing public institutions in Nigeria is the fiscal one, particularly in local government. This problem has been provoked by a number of factors, including ‘over dependence’ on statutory allocations from both the state and federal governments, deliberate tax evasion by the local citizenry, creation of nonviable local government areas, differences in the status of local governments in terms of the rural–urban dimension, and inadequate revenue and restricted fiscal jurisdiction. This article examines these factors and their attendant problems, implications and effects within the context of the fiscal federalism established by the 1999 constitution of the Federal Republic of Nigeria. For financially healthy local governments to exist, responsibilities and functions must be allocated in accordance with their taxing power and ability to generate funds internally. The constitutional provision that recognizes local governments’ power in this regard must give them full freedom to operate and this must be well guaranteed and adequately protected. These measures, coupled with a review of the revenue-sharing formula, the granting of fiscal autonomy and fiscal discipline as well as making local government responsive, responsible and accountable to the people will set local governments free from the fiscal stress promoted and strengthened by the 1999 constitution.

scholarly journals National-Local Networks and Immigration Governance

2019 ◽  
Vol 19 (3) ◽  
pp. 345-376
Author(s):  
Jill L. Tao
Keyword(s):  
South Korea ◽  
Immigration Policy ◽  
Local Governments ◽  
Central Government ◽  
Local Level ◽  
Local Economy ◽  
Local Autonomy ◽  
Local Networks ◽  
Local Officials ◽  
The Impact

The ability to regulate the flow of goods, capital and people across borders is one of the defining characteristics of nation-state political power. But there is not always agreement between the central government and local officials as to the desirability of immigration, where local governments may desire greater, or fewer, numbers of immigrants, depending on the local economy and labor needs. In South Korea, a unitary form of government offers an opportunity to examine the policy distance between the national government’s stance on immigration based on the politics of the ruling party, and the attitudes of local officials who work for metropolitan-level governments (those with a population of one million or more). I look at the impact of local economic market needs on local attitudes towards national immigration policy through the lens of intergovernmental relations and Lipsky’s concept of bureaucratic discretion. Comparing two cases drawn from local governments in South Korea with dissimilar economic bases but similar levels of local autonomy, I find that economic needs at the local level are addressed by local approaches to immigration policy. Contrary to expectations, the cases illustrate the relative importance of fiscal autonomy and a new understanding for political autonomy. These cases illustrate the need for caution when applying political and institutional theory within new contexts and offer new variables for future investigations of local autonomy.

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