State & Local Government eJournal最新文献

{"title":"State Investment Tax Incentives: A Zero-Sum Game?","authors":"Robert S. Chirinko, Daniel J. Wilson","doi":"10.1016/J.JPUBECO.2008.07.005","DOIUrl":"https://doi.org/10.1016/J.JPUBECO.2008.07.005","url":null,"abstract":"","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117674792","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}

{"title":"The 'Roller Coaster' of California State Budgeting after Proposition 13","authors":"Robert W. Wassmer","doi":"10.2139/SSRN.1088483","DOIUrl":"https://doi.org/10.2139/SSRN.1088483","url":null,"abstract":"The purpose of this paper is to investigate the factors that have produced the boom-to-bust budget cycles that the State of California has experienced since the passage of Proposition 13. This is first done by examining historical budget patterns for the State to see if there is any evidence that they differ from what has been observed for states as a whole. The specific circumstances in California - constitutional restrictions, revenue reliance, demographics, future concerns, and public opinion - responsible for its budget patterns are then described. The paper concludes with a description of how the State's budget faired during the last business cycle and suggested policy reforms that could help alter the expected course of California's budget outcomes over such future cycles.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"178 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124413244","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}

{"title":"Massachusetts Business Taxes: Unfair? Inadequate? Uncompetitive?","authors":"Robert Tannenwald","doi":"10.2139/ssrn.887925","DOIUrl":"https://doi.org/10.2139/ssrn.887925","url":null,"abstract":"In debating Massachusetts business tax policy, protagonists have cited many different indicators purporting to assess the fairness, adequacy, and competitiveness of the Commonwealth's business taxes. These statistics actually reveal very little about the degree to which Massachusetts business taxes achieve these widely accepted tax policy goals. The author explains why these indicators are misleading and presents new indicators of business tax competitiveness that, although imperfect, are more accurate than those most widely quoted. The article concludes that the fairness of Massachusetts business taxes is unclear and that the Commonwealth's corporate income taxes are inadequate. The clearest conclusion drawn is that Massachusetts business taxes do not harm its competitive standing.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124741959","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}

{"title":"Miami Valley Metropatterns: A Regional Agenda for Community and Stability in the Miami Valley","authors":"M. Orfield, T. Luce","doi":"10.2139/ssrn.882102","DOIUrl":"https://doi.org/10.2139/ssrn.882102","url":null,"abstract":"This research identifies the suburban typology of Miami Valley through a study of the social and fiscal disparities within the region. Municipal tax base and other demographic data, such as poverty rates measured at the school-level, are used to show wide variations in the capacities of suburban municipalities to provide local public services. The results show that 77% percent of Miami Valley's residents live in municipalities that either show clear signs of current fiscal and social stress or are at-risk of such difficulties in the near future. A range of regional fiscal, planning, and governance reforms are also evaluated.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125919912","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}

{"title":"State Attorneys General, Entrepreneurship and Consumer Protection in the New Federalism","authors":"Colin Provost","doi":"10.1093/OXFORDJOURNALS.PUBJOF.A004986","DOIUrl":"https://doi.org/10.1093/OXFORDJOURNALS.PUBJOF.A004986","url":null,"abstract":"Although many scholars have acknowledged the important role of states in regulatory enforcement, few have studied the decisions of the state attorneys general to pursue particular multi-state litigation actions. State attorneys general act as political entrepreneurs because they aggressively seek out market failures in society to justify stronger regulation. Their motivation to serve the public comes from the fact that they are elected in 43 states and the office is often used as a springboard into higher political office. A probit model analyzing the decision to join seven high-profile multi-state enforcement actions that look place between 1996 and 1998 reveals that state citizen ideology and the institutional structure of the office have the strongest effects on the decision to join a case. Copyright 2003, Oxford University Press.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122099401","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}

{"title":"San Diego Metropolitics: A Regional Agenda for Community and Stability","authors":"M. Orfield","doi":"10.2139/SSRN.888561","DOIUrl":"https://doi.org/10.2139/SSRN.888561","url":null,"abstract":"This research identifies the suburban typology of the Saginaw area through a study of the social and fiscal disparities within the region. Municipal tax base and other demographic data, such as poverty rates measured at the school-level, are used to show wide variations in the capacities of suburban municipalities to provide local public services. The results show clear signs of current fiscal and social stress in the region. A range of regional fiscal, planning, and governance reforms are also evaluated.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128359237","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}

{"title":"Analyzing Rural Local Governments' Financial Condition: An Exploratory Application of Three Tools","authors":"B. Honadle, Mary Loyde-Jones","doi":"10.1046/J.0275-1100.1998.01135.X","DOIUrl":"https://doi.org/10.1046/J.0275-1100.1998.01135.X","url":null,"abstract":"Rural local governments frequently lack the capacity to analyze and monitor their financial condition. This article presents three tools that were used in a pilot project to analyze the fiscal health of a rural Minnesota county. The article compares and contrasts these methodologies by pointing out the strengths and weaknesses, the usefulness of the results, and the ease or difficulty of use of the tools.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126047600","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}

{"title":"To Disappear a City","authors":"J. Tatum","doi":"10.2139/ssrn.3849579","DOIUrl":"https://doi.org/10.2139/ssrn.3849579","url":null,"abstract":"For all the remedies that have been proposed for cities in distress, what has yet to be proposed is to make a city disappear. This Article explores such a proposal. Specifically, the Article will entertain the idea that a combination of Chapter 9 bankruptcy and disincorporation can be used to address municipal insolvency.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"14 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116920833","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}

{"title":"Tax and the City - A Theory of Local Tax Competition and Evidence for Germany","authors":"E. Janeba, Steffen Osterloh","doi":"10.2139/ssrn.2014602","DOIUrl":"https://doi.org/10.2139/ssrn.2014602","url":null,"abstract":"Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches where all jurisdictions compete simultaneously. In this paper we use a survey conducted among mayors in the German state of Baden-Wurttemberg to show that the perceived intensity of competition for firms varies considerably between jurisdictions and can mainly be explained by the size and location of the jurisdiction. Based on these findings, we develop a sequential tax competition model in which urban centres compete with other urban centres and rural jurisdictions in their own neighbourhood. This model predicts that larger jurisdictions do not necessarily rely more on capital taxes; in case they face strong competition with more distant competitors, larger cities even have lower capital taxes. In addition, we discuss how the model compares to a standard simultaneous approach and show that results from our sequential model are in line with trends in local taxation in Baden-Wurttemberg.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125016779","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}

{"title":"Retos de las Viviendas Turísticas en Barcelona: Entre el Mercado y la Regulación (Challenges of Tourist Apartments in Barcelona: Between the Market and Regulation)","authors":"Mireia Artigot-Golobardes","doi":"10.2139/SSRN.2957677","DOIUrl":"https://doi.org/10.2139/SSRN.2957677","url":null,"abstract":"Spanish Abstract: El Mercado de viviendas turisticas es uno de los ejemplos de nuevas estructuras de Mercado que han surgido en el marco de la llamada economia colaborativa. En Barcelona, este Mercado ha crecido de forma exponencial a lo largo de los ultimos diez anos. Esta rapida evolucion ha conllevado importantes retos para los reguladores que no han conseguido regular de forma efectiva las dificultades que presentaba esta estructura de Mercado. La estrategia normativa de las viviendas turisticas en Barcelona se ha basado en gran medida en el derecho administrativos. Este articulo plantea la necesidad de regular es Mercado a traves de una perspectiva mas amplia y global. Este planteamiento deberia incluir las distintas instancias de gobierno, todos los instrumentos normativos disponibles y tener presente la informacion generada por el Mercado y por su dinamica. Las nuevas estructuras de Mercado requieren enfoques mas imaginativos en relacion al uso de la informacion generada por el Mercado y en relacion con la regulacion que deberia adoptarse teniendo en cuenta su efectividad y a su vez, si fuera posible, su aplicacion coste efectiva. \u0000English Abstract: The tourism housing market, particularly the tourist apartments, is one of the examples of new market structures that have emerged within the framework of the so-called collaborative economy. In Barcelona, ​​this market has grown exponentially over the last ten years. This rapid evolution has brought important challenges for regulators who have not been able to effectively regulate the difficulties presented by this market structure. The normative strategy of the Barcelona Town Hall to regulate tourist apartments in the city has relied heavily on administrative law. This article claims that this market should be regulated with a broader and global perspective. This approach should include the different levels of government, all the normative instruments available and the use of the information generated by the market and its dynamics. \u0000New market structures require more imaginative approaches in relation to the use of the information generated by the Market and in relation to the regulation that should be adopted taking into account their effectiveness and in turn, if possible, their cost-effective application.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114987864","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}