Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal最新文献_第9页

Effects of Taxes and Subsidies on Media Services 税收和补贴对媒体服务的影响

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-12-19 DOI: 10.2139/ssrn.2540508

Hans Jarle Kind, Jarle Møen

引用次数: 10

Church Membership and Social Insurance: Evidence from the Great Mississippi Flood of 1927 教会成员和社会保险:来自1927年密西西比河大洪水的证据

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-11-26 DOI: 10.2139/ssrn.2530868

P. Ager, C. W. Hansen, Lars Lønstrup

引用次数: 14

Public Debt, Fiscal Decisions and Political Power 公共债务、财政决策和政治权力

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-11-01 DOI: 10.2139/ssrn.2517967

Krzysztof Waśniewski

引用次数: 0

Geography and Local (Dis)Advantage: Evidence from Muni Bond Funds 地理与地方(非)优势:来自市政债券基金的证据

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-09-12 DOI: 10.2139/ssrn.1571380

David A. Rakowski, Saiying Deng

引用次数: 3

Reforming Equalization: Balancing Efficiency, Entitlement and Ownership 改革均等化:平衡效率、权利和所有权

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-09-09 DOI: 10.2139/ssrn.2510564

Bev Dahlby

{"title":"Reforming Equalization: Balancing Efficiency, Entitlement and Ownership","authors":"Bev Dahlby","doi":"10.2139/ssrn.2510564","DOIUrl":"https://doi.org/10.2139/ssrn.2510564","url":null,"abstract":"In this paper, we provide an overview of the equalization grant system in Canada and the issues that have been raised concerning the reform of the fiscal transfer system. Any reforms to the equalization grant system have to balance three concerns — “efficiency” effects that arise through federal financing of transfers, and the incentive effects on provincial fiscal policies, “entitlement” to reasonably comparable public services at reasonably comparable levels of taxation, and “ownership” of resources and independence of fiscal policies by provincial governments. Five proposals for reform of the equalization system are discussed. With regard to the inclusion rate for resource revenues in equalization formula, we argue that the rate should be reduced from 50 per cent to 25 per cent and that ceiling on total equalization payments should be eliminated. We argue against the proposal to exempt from the calculation of equalization entitlements that are deposited in provincial sovereign wealth funds because this would not reduce total equalization entitlements in present value terms, it would be complex to implement if it extended to all forms of savings by provinces (such as debt reduction), and it would not alter the resource rich provinces’ incentives to save more of their resource revenues. We argue against a proposal to reduce CHT and CST to provinces with above average fiscal capacities because this would reduce their incentive to develop and tax their resources, and it would be counter to the purpose of these block grants, which is to reduce the vertical fiscal imbalance between the federal and the provincial governments. We review the Gusen (2012a) proto-type model for incorporating variations in costs and needs in the computation of the equalization entitlements and argue that this procedure seems feasible and merits further analysis.","PeriodicalId":403078,"journal":{"name":"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115469685","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

The Impact of Behavior of Tax Inspection Report Application User on Tax Performance Approach Technology Acceptance Model (TAM) on Tax Office Madya Makassar 望加锡税务局稽查报告应用用户行为对税务绩效方法技术接受模型(TAM)的影响

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-08-25 DOI: 10.35609/gjbssr.2014.2.3(6)

Tenriwaru Tenriwaru, A. Amiruddin, G. Pontoh

{"title":"The Impact of Behavior of Tax Inspection Report Application User on Tax Performance Approach Technology Acceptance Model (TAM) on Tax Office Madya Makassar","authors":"Tenriwaru Tenriwaru, A. Amiruddin, G. Pontoh","doi":"10.35609/gjbssr.2014.2.3(6)","DOIUrl":"https://doi.org/10.35609/gjbssr.2014.2.3(6)","url":null,"abstract":"Objective - This study aims to determine the impact of tax inspectors behavior observed of dimensional perception of convenience and expediency perception Tax Application Inspection Report (ALPP) on the performance of tax inspection on the Tax Office Madya\u0000\u0000Methodology/Technique - Methology usingMultiple linear regression analysis. The research data was obtained from questionnaires given to related parties in the KPP Madya from the examination and the public. Samples were obtained by the method of random sampling.\u0000\u0000Findings - Based on the total sample of 50 respondents obtained partial results of the study that each variable utilization and ease of use of ALPP significant effect on the performance of tax inspection with TAM approach. Simultaneously two independent variables (utilization and ease of use) has a significant effect on the performance of tax inspection.\u0000\u0000Novelty - The important role technology that affect the performance at the individual level are described in the Technology Acceptance Model (TAM). The core of this model is to make information technology a positive impact on the individual performance of these technologies should be exploited and the technology must be in accordance with the type of work performed.\u0000\u0000Type of Paper - Empirical\u0000\u0000Keywords: Utilization, Ease of useand Performanceof tax audits.","PeriodicalId":403078,"journal":{"name":"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124996556","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

An Exploration of the Political Dimensions of Cities’ Fiscal Policy Space 城市财政政策空间的政治维度探讨

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-08-08 DOI: 10.2139/ssrn.2907067

Paul G. Lewis

引用次数: 0

Taxpayer Confusion: Evidence from the Child Tax Credit 纳税人困惑:来自儿童税收抵免的证据

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-08-01 DOI: 10.2139/ssrn.2350866

Naomi E. Feldman, Laura Kawano, Peter Katuscák

引用次数: 94

Optimal Mechanisms for the Control of Fiscal Deficits 财政赤字控制的最优机制

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-07-09 DOI: 10.2139/ssrn.2464119

Hans Peter Gruener

引用次数: 1

Understanding and Measuring Online Fiscal Transparency 理解和衡量在线财政透明度

Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal Pub Date : 2014-04-30 DOI: 10.4324/9781315719542-9

J. Justice, J. McNutt, Edward S. Smith

{"title":"Understanding and Measuring Online Fiscal Transparency","authors":"J. Justice, J. McNutt, Edward S. Smith","doi":"10.4324/9781315719542-9","DOIUrl":"https://doi.org/10.4324/9781315719542-9","url":null,"abstract":"The movement toward open government and fiscal transparency is a worldwide effort that promises the possibility of better and stronger democracy. Transparency is also presumed to help combat corruption and waste. Greater transparency in government thus has been an important goal of many reformers both outside and within governments over many decades, and contemporary methods of online information dissemination and communication are seen as one important set of tools for fostering transparency. But how do we know transparency when we see it? Efforts both to understand the extent and quality of online fiscal transparency and to implement or improve transparency are facilitated by good measures of quantity and quality. This chapter reviews efforts by academic experts and advocacy organizations to measure and evaluate fiscal transparency in order to draw from those efforts suggestions for the practice of fiscal transparency. An examination of these research efforts reveals significant progress in conceptualization and measurement toward addressing a number of methodological and epistemological issues that concern researchers in the field. The examination also indicates that measures such as those produced by a number of public-interest and academic researchers, although still imperfect from an academic perspective, nonetheless can provide useful guidance for practitioners and citizens seeking to understand and improve their jurisdictions' e-fiscal transparency.We conclude by synthesizing the key elements we found in the literature into a framework for conceptualizing, measuring, and implementing online fiscal transparency, and by drawing lessons for continuing efforts to advance the understanding and practice of transparency.","PeriodicalId":403078,"journal":{"name":"Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127804756","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: 6