摘要:

The author examines the historic context of state taxing power and fiscal capacity, and the current efforts of the U.S. Advisory Commission on Intergovernmental Relations to measure fiscal capacity and tax effort using a Representative Tax System (RTS). The two most commonly used methods of distributing federal aid to states are population and personal income, both incomplete measures of fiscal capacity. RTS estimates how much revenue each state and its localities would raise if it levied the national average tax rate for commonly used state and local taxes. The author considers the strengths and weakness of RTS as a measure of fiscal capacity and examines state rankings and trends since 1975.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00825

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

The author traces the treasury cash balance crisis in Thailand from 1980‐1982 and finds that the crisis was a result of economic, political and technical factors. The world recession had a significant impact on revenues, as did the inability of the government to accurately project revenues. Politically, budget participants evaded prescribed procedures and resorted to emergency spending, which resulted in expenditures beyond budget planning. The Thai government resorted to borrowing, spending cuts, adjusting corporate tax payments and increasing taxes to cope with the crisis. The author calls for legal reforms to limit discretionary spendin

ISSN:0275-1100    

DOI:10.1111/1540-5850.00826

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

Revenue constraints, demands for increased services, and rapidly increasing utilization of data processing have led large municipalities to effect significant changes in their budgeting/financial management processes and procedures. Based upon results from a survey of all cities in the United States with a population of 100,000 or greater, the author discusses the impact of such changes.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00827

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

The authors examine the impact of the loss of general revenue sharing on Ohio local governments. A study of seven large cities and surrounding counties found that the loss of the federal funds did not trigger any fiscal crises: it came as no surprise. Localities engaged in a number of coping strategies including cuts in spending and replacement of lost federal funds from local surpluses, increased debt, and some tax increases.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00828

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00829

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00830

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00831

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00832

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00833

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY

摘要:

Book reviewed:Donald Axelrod,Budgeting for Modern Government

ISSN:0275-1100    

DOI:10.1111/1540-5850.d01-1550

出版商:Blackwell Publishers Ltd.    

年代:1989

数据来源: WILEY