Hardback
州和地方财政政策
外箱思考？
9781848444249 爱德华·埃尔加出版社
In this broad and illuminating work, experts on public finance discuss innovations in state and local tax policy that have been implemented or considered over the course of the last three decades. The authors provide original work that analyzes whether state and local governments have ‘gone outside the box’ to deal with the strains of current public finances or have gotten along by adhering to the status quo. This book provides researchers, students and policy makers with evaluations and analyses by well-known scholars in the area of state and local public finance of actual practices and analysis of potential policy changes for the future.
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Contributors
内容
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The last few decades have presented a new set of challenges and opportunities for public finances. Demographic trends have put substantial pressure on non-discretionary public expenditures such as health care, while legal challenges have put pressure on education financing. The author illustrates how these national trends have also impacted state and local finances – some directly, others indirectly. The economic downturn further constrains state and local governments’ options for dealing with national trends. Constituents’ sentiment toward the size of government further exacerbates fiscal choices for state and local governments.
In this broad and illuminating volume, experts on public finance discuss innovations in state and local tax policy implemented or considered over the course of the last three decades. The authors provide original work that analyzes whether state and local governments have ‘gone outside the box’ to deal with the strains of current public finances or have gotten along by adhering to the status quo. Well-known scholars in the area of state and local public finance consider actual practices and analyze potential policy changes for the future.
公共政策和公共财务学者和学生以及政策制定者将对这一令人印象深刻和原始的收藏感到非常兴趣。
In this broad and illuminating volume, experts on public finance discuss innovations in state and local tax policy implemented or considered over the course of the last three decades. The authors provide original work that analyzes whether state and local governments have ‘gone outside the box’ to deal with the strains of current public finances or have gotten along by adhering to the status quo. Well-known scholars in the area of state and local public finance consider actual practices and analyze potential policy changes for the future.
公共政策和公共财务学者和学生以及政策制定者将对这一令人印象深刻和原始的收藏感到非常兴趣。
Contributors
贡献者：D。Bruce，R.C。费舍尔（M.M.）Kassis，D.R。Mullins，I。Popov，J。Rork，J.S。Seligman，D.L。Sjoquist，W.J。Smith，R。Tannenwald，K。Thurmaier，B。Waisanen，S。Wallace，R.W。Wassmer，J。Weiner，J。Weiner，L。Wheeler，K。Willoughby
内容
内容：
第一部分：完美的风暴？
1. Introduction and Overview
莎莉·华莱士（Sally Wallace）
2.主要国家 - 本地政策挑战：需要开箱即用的解决方案
Ronald C. Fisher
3. Genesis of State–Local Creativity
Robert Tannenwald, Jennifer Weiner and Igor Popov
讨论者评论：玛丽·马修斯·卡西斯（Mary Mathewes Kassis）
Discussant Comments: Jason S. Seligman
PART II: HOW STATES COPE WITH ALTERNATIVE STRUCTURES
4. Going Without an Income Tax: How do States do it?
David L. Sjoquist
5. California’s State and Local Revenue Structure After Proposition 13: Is Denial the Appropriate Way to Cope?
罗伯特·W·瓦瑟默（Robert W. Wassmer）
讨论者评论：唐·布鲁斯
PART III: NEW FORMS OF TAXATION
6. An Exploration of Various Corporate Tax Structures in Georgia: Some Effects of Moving from Three-Factor Apportionment of Corporate Income to a Gross Receipts Tax
Jonathan Rork and Laura Wheeler
7. Can Georgia Move from Income Tax to Consumption Tax?
莎莉·华莱士（Sally Wallace）
Discussant Comments: William J. Smith
第四部分：评估州和地方政府的财政和预算
8.达到和维持结构平衡：州的领导者
Katherine Willoughby
9. Fiscal Limitations on Local Choice: The Imposition and Effects of Local Government Tax and Expenditure Limitations
丹尼尔·R·穆林斯
讨论者评论：Kurt Thurmaier
Out-of-the-Box Conference: An Epilogue
伯特·瓦萨南（Bert Waisanen）
Index
第一部分：完美的风暴？
1. Introduction and Overview
莎莉·华莱士（Sally Wallace）
2.主要国家 - 本地政策挑战：需要开箱即用的解决方案
Ronald C. Fisher
3. Genesis of State–Local Creativity
Robert Tannenwald, Jennifer Weiner and Igor Popov
讨论者评论：玛丽·马修斯·卡西斯（Mary Mathewes Kassis）
Discussant Comments: Jason S. Seligman
PART II: HOW STATES COPE WITH ALTERNATIVE STRUCTURES
4. Going Without an Income Tax: How do States do it?
David L. Sjoquist
5. California’s State and Local Revenue Structure After Proposition 13: Is Denial the Appropriate Way to Cope?
罗伯特·W·瓦瑟默（Robert W. Wassmer）
讨论者评论：唐·布鲁斯
PART III: NEW FORMS OF TAXATION
6. An Exploration of Various Corporate Tax Structures in Georgia: Some Effects of Moving from Three-Factor Apportionment of Corporate Income to a Gross Receipts Tax
Jonathan Rork and Laura Wheeler
7. Can Georgia Move from Income Tax to Consumption Tax?
莎莉·华莱士（Sally Wallace）
Discussant Comments: William J. Smith
第四部分：评估州和地方政府的财政和预算
8.达到和维持结构平衡：州的领导者
Katherine Willoughby
9. Fiscal Limitations on Local Choice: The Imposition and Effects of Local Government Tax and Expenditure Limitations
丹尼尔·R·穆林斯
讨论者评论：Kurt Thurmaier
Out-of-the-Box Conference: An Epilogue
伯特·瓦萨南（Bert Waisanen）
Index
