The Dilemma Between Fiscal Decentralization and Budget Balance

IF 1 4区管理学 Q3 PUBLIC ADMINISTRATION

Transylvanian Review of Administrative Sciences Pub Date : 2022-10-28 DOI:10.24193/tras.67e.6

Jongmin Shon

引用次数: 0

Abstract

"This paper explores the effects of the distribution of fiscal authority for fiscal decentralization on the U.S. state budget balance. Numerous scholars have pointed out that fiscal institutions play an important role in achieving budget balance, but their degree of authority fundamentally determines how fiscal insti tutions are authorized across the multi-level system in a federal government system. As an empirical ex ploration, this paper captures the authority of fiscal institutions through multiple dimensions of account ing and financial information. The results revealed that local governments are better able to balance their budgets when fiscal authority over revenue is decentralized, while states are more likely to achieve a balanced budget when authority over expenditure is decentralized. These contradictory effects result from overlapping tax-bases and customers of public services across states and their local governments."

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财政分权与预算平衡的两难选择

“本文探讨了财政分权的财政权力分配对美国州预算平衡的影响。许多学者指出，财政机构在实现预算平衡方面发挥着重要作用，但其权力程度从根本上决定了联邦政府系统中财政机构如何在多层次系统中获得授权tem。作为一种实证研究，本文通过会计核算和财务信息的多个维度来把握财政机构的权威性。研究结果表明，当财政权力对收入的下放时，地方政府能够更好地平衡预算，而当支出权力下放时，各州更有可能实现预算平衡。这些相互矛盾的影响是由各州及其地方政府的税基和公共服务客户重叠造成的。“

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Transylvanian Review of Administrative Sciences PUBLIC ADMINISTRATION-

CiteScore

2.10

自引率

10.00%

发文量

审稿时长

25 weeks

期刊介绍： TRAS represents a collective effort initiated by an international group aimed at boosting the research in the field of public administration in a country where during the communist regime there was no tradition in this sense. TRAS represents a unique source of specialized analysis of the ex-communist space, of the transition processes to democracy, of the reform of public administration, and of comparative analysis of administrative systems. The general topic covered by the articles in the Review is administrative sciences. As a result of an interdisciplinary, modern approach, the articles cover the following specific themes: Public management, public policy, administrative law, public policy analysis, regional development, community development, public finances, urban planning, program evaluation in public administration, ethics, comparative administrative systems, etc. TRAS encourages the authors to submit articles that are based on empirical research. From the standpoint of the topic covered, TRAS is lined up with the trends followed by other international journals in the field of public administration. All articles submitted to the Transylvanian Review of Administrative Sciences have to present a clear connection to the field of administrative sciences and the research (both theoretical and empirical) should be conducted from this perspective. Interdisciplinary topics related to organizational theory, sustainable development and CSR, international relations, etc. can be considered for publication, however the research needs to address relevant issues from the perspective of the public sector. Articles which use highly specialized econometrics models as well as studies addressing macro-economic topics will not be considered for evaluation. The decision on whether a certain topic falls within the interest of TRAS belongs to the editors and it is not connected with the overall quality of the work submitted.