ERN: National最新文献_第3页

Collateral Value and Entrepreneurship: Evidence from a Property Tax Reform 抵押价值与企业家精神:来自房产税改革的证据

ERN: National Pub Date : 2019-12-03 DOI: 10.2139/ssrn.3544706

Miguel A. Ferreira, João Pereira dos Santos, Ana Venâncio

引用次数: 1

The Principle of Transparency in the Ukrainian Decentralisation Reform 乌克兰分权改革中的透明度原则

ERN: National Pub Date : 2019-10-23 DOI: 10.17573/cepar.2019.2.07

S. Slukhai, L. Demydenko, Yu. Nakonechna, Tetiana Borshchenko

{"title":"The Principle of Transparency in the Ukrainian Decentralisation Reform","authors":"S. Slukhai, L. Demydenko, Yu. Nakonechna, Tetiana Borshchenko","doi":"10.17573/cepar.2019.2.07","DOIUrl":"https://doi.org/10.17573/cepar.2019.2.07","url":null,"abstract":"After the Revolution of Dignity (2013–2014), the new Ukrainian government set out a number of reforms, one of which – and a successful one so far – was decentralisation, involving territorial amalgamation and re-allocation of public revenues and outlays in favour of the newly-established amalgamated territorial communities (ATCs). This study aims to analyse whether decentralisation is supported by the realisation of the budget transparency principle. We attempt to fill the gap still existing in the research of public sector transparency in Ukraine, concerning the basic administrative level, hereby being limited to big cities and regions. The authors carried out an assessment of budget transparency in newly-established ATCs in four Ukrainian regions by applying a simplified methodology (‘snapshot assessment’) involving 11 measures that could be easily located on the ATC websites. In order to understand the reasons for a particular level of transparency, a polling of ATC heads was undertaken. The findings of the study demonstrate that the overall budget transparency in the newly established ATCs is rather low and subject to significant interregional variation. We find that the local officials overstate the existing level of budget transparency in their communities and are not proactive in their efforts to raise it. The importance of this article lies in substantiating the need for making budget transparency a priority for local officials, as well as in detailing the activity of the state and the local community in this field","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131035242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

How Much Is Your Vote? Opportunistic Business Cycles of Grant Expenditures in Indonesia’s Local Election 你的选票有多少?印尼地方选举拨款支出的机会主义商业周期

ERN: National Pub Date : 2019-10-03 DOI: 10.2139/ssrn.3303074

Tengku Munawar Chalil

引用次数: 0

Russia’s Municipal and Sub-Federal Debt Market in 2018 2018年的俄罗斯市政和次联邦债务市场

ERN: National Pub Date : 2019-09-05 DOI: 10.2139/ssrn.3448614

A. Shadrin

引用次数: 1

Chronique de jurisprudence administrative en matière fiscale 2019/1 (Case-law review in the field of direct taxes - Luxembourg 2019) 2019/1(直接税领域的判例法审查-卢森堡2019)

ERN: National Pub Date : 2019-09-01 DOI: 10.2139/ssrn.3496778

F. Chaouche

{"title":"Chronique de jurisprudence administrative en matière fiscale 2019/1 (Case-law review in the field of direct taxes - Luxembourg 2019)","authors":"F. Chaouche","doi":"10.2139/ssrn.3496778","DOIUrl":"https://doi.org/10.2139/ssrn.3496778","url":null,"abstract":"French Abstract: Cette chronique revient sur différents arrêts de la Cour administrative en matière fiscale depuis janvier 2019. La chronique s'attarde plus particulièrement sur la jurisprudence relative à l’échange de renseignements sur demande et évoque notamment, les recours préjudiciels introduits par la Cour administrative auprès de la CJUE. La chronique s’intéresse également à deux autres arrêts de la Cour administrative portant sur les conditions de qualification continue de bénéfice commercial et sur les situations d’invocabilité d’une réclamation orale introduite auprès de l'Administration des Contributions directes. English Abstract: This chronicle summarizes various decisions rendered by the Luxembourg Supreme Administrative court in the field of direct taxation since January 2019. It emphasizes the development of its case-law in exchange of information matters and addresses more particularly the three preliminary rulings introduced before the CJEU. This contribution also discusses two additional cases relating to the continuous qualification of commercial profits and the conditions one must fulfill to enforce an oral appeal introduced before the Luxembourg direct tax administration.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133749745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Bond Insurance and Public Sector Employment 债券保险和公共部门就业

ERN: National Pub Date : 2019-08-27 DOI: 10.2139/ssrn.3432636

Natee Amornsiripanitch

引用次数: 2

College Remediation Goes Back to High School: Evidence from a Statewide Program in Tennessee 大学补课可以追溯到高中:来自田纳西州一个全州项目的证据

ERN: National Pub Date : 2019-08-01 DOI: 10.3386/W26133

Thomas J. Kane, Angela Boatman, Whitney Kozakowski, C. J. Bennett, Rachel Hitch, Dana Weisenfeld

{"title":"College Remediation Goes Back to High School: Evidence from a Statewide Program in Tennessee","authors":"Thomas J. Kane, Angela Boatman, Whitney Kozakowski, C. J. Bennett, Rachel Hitch, Dana Weisenfeld","doi":"10.3386/W26133","DOIUrl":"https://doi.org/10.3386/W26133","url":null,"abstract":"Many U.S. students arrive on college campus lacking the skills expected for college-level work. As state leaders seek to increase postsecondary enrollment and completion, public colleges have sought to lessen the delays created by remedial course requirements. Tennessee has taken a novel approach by allowing students to complete their remediation requirements in high school. Using both a difference-in-differences and a regression discontinuity design, we evaluate the program’s impact on college enrollment and credit accumulation, finding that the program boosted enrollment in college-level math during the first year of college and allowed students to earn a modest 4.5 additional college credits by their second year. We also report the first causal evidence on remediation's impact on students' math skills, finding that the program did not improve students’ math achievement, nor boost students’ chances of passing college math. Our findings cast doubt on the effectiveness of the current model of remediation—whether in high school or college—in improving students’ math skills. They also suggest that the time cost of remediation—whether pre-requisite or co-requisite remediation—is not the primary barrier causing low degree completion for students with weak math preparation.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133396823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

International Tax Sharing: Can the Dream become Reality? 国际税收共享:梦想能成为现实吗?

ERN: National Pub Date : 2019-07-25 DOI: 10.2139/ssrn.3426848

R. Bird, J. Mintz

引用次数: 1

ERISA as a Barrier for State Health Care Transparency Efforts ERISA是国家卫生保健透明度努力的障碍

ERN: National Pub Date : 2019-07-03 DOI: 10.1017/9781108658867.027

Erin C Fuse Brown, Jaime S. King

{"title":"ERISA as a Barrier for State Health Care Transparency Efforts","authors":"Erin C Fuse Brown, Jaime S. King","doi":"10.1017/9781108658867.027","DOIUrl":"https://doi.org/10.1017/9781108658867.027","url":null,"abstract":"To improve health care market dynamics and reduce costs, many states have passed legislation to improve transparency in health care for consumers, regulators, and employers. Significant state-led initiatives include building price transparency tools using data from state all-payer claims databases (APCDs), requiring pharmacy benefit managers to report drug markups and pricing methodologies, increasing provider network transparency, and limiting surprise medical bills from out-of-network providers. Despite robust and salutary state innovation in consumer health care transparency, the federal Employee Retirement Income Security Act’s (ERISA) growing preemptive sweep prevents these state laws from benefiting a growing percentage health care consumers — those covered by self-funded employee health plans. In Gobeille v. Liberty Mutual, the Supreme Court dramatically broadened ERISA’s preemptive reach over state laws imposing data reporting requirements on self-funded plans. The expanding scope of ERISA preemption fundamentally limits the ability of states to protect their citizen-consumers and oversee rising health care costs through health care transparency laws. For transparency initiatives to achieve their maximal effect at the state level, lawmakers must make changes at the federal level. A federal solution could take many forms, ranging from narrow-issue administrative rulemaking to amending ERISA to exempt state transparency laws from preemption. Although federal policy may be necessary for health care transparency efforts to reach all consumers, such a policy should preserve state flexibility and innovation.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122629926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Sovereign Risk and Fiscal Information: A Look at the U.S. State Default of the 1840s 主权风险和财政信息:19世纪40年代美国州违约的考察

ERN: National Pub Date : 2019-06-01 DOI: 10.2139/ssrn.3409429

Huixin Bi, Nora Traum

引用次数: 4