Fiscal equivalence in the public administration of justice requires local police and courts to be financed exclusively by the populations that benefit from their services. Within a polycentric framework, broad based taxation to achieve fiscal equivalence is a desirable principle of public finance because it conceptually allows for the provision of justice to be determined by constituent’s preferences, and increases the political accountability of service providers to constituents. However, the overproduction of justice services can readily occur when the benefits of (...) the justice system are not enjoyed equally. Paradoxically, the same properties that make fiscal equivalence desirable by imposing restraint and control between constituents and local government also create internal pressures for agents of the state to engage in predatory, revenue-generating behavior. (shrink)

Switzerland provides a potential laboratory for testing various hypotheses connected with tax competition because of its extremely decentralized fiscal system. Twenty-six cantons have retained the ultimate power of deciding tax questions, and hence not only to limit the Federal level of the State to about 1/3 of total public expenditure, but also to retain absolute power to set their own levels of taxation. Furthermore, citizens can launch referenda on tax issues at any level of government.Fiscal competition between cantons should therefore (...) be easy to spot, resulting in lower tax cantons enjoying higher economic growth, or in a “race to the bottom” with lower tax cantons offering a lower level of public services. In fact, neither of these hypotheses is confirmed. This leads the author to suggest a third hypothesis based on public choice theory. The author suggests that the classical and the public choice hypotheses cancel each other out, leaving a mixed picture. The article ends with some reflexions on the implications of the Swiss experience for fiscal harmonization at a European level.La Suisse offre un véritable laboratoire pour tester plusieurs hypothèses de concurrence fiscale en raison de son système fiscal extrêmement décentralisé. Vingt six cantons ont conservé le pouvoir suprême de décider les questions fiscales et, donc, non seulement de limiter le niveau fédéral de l’Etat à 1/3 des dépenses publiques totales, mais aussi de conserver le pouvoir absolu pour fixer leurs propres niveaux de taxation. De plus, les habitants peuvent lancer des référendums en matière fiscale à tout niveau du gouvernement.La concurrence fiscale entre les cantons devrait être par conséquent plus facile à repérer, les cantons les moins imposés ayant une croissance économique supérieure, ou en un « nivellement par le bas » face aux cantons les moins imposés offrant un niveau inférieur de services publics. En fait, aucune de ces hypothèses n’est confirmée. Cela conduit l’auteur à suggérer une troisième hypothèse basée sur la théorie des décisions publiques. L’auteur suggère que les hypothèses classiques et celles des décisions publiques se neutralisent l’une l’autre, laissant place à un modèle mixte. L’article se termine par quelques réflexions quant aux implications de l’expérience Suisse pour une harmonisation fiscale au niveau européen. (shrink)

When reading contemporary theories of distributive justice, one could easily get the impression that questions of fiscal design are normatively speaking merely instrumental for realizing the distributive ideal. Once the overall conception of justice is settled upon, questions of how the state should arrange its institutions and policies are settled if they effectively and efficiently promote the preferred distribution. I argue that such pure instrumentalism is mistaken in the context of fiscal policy. As a result, there is nothing problematic or (...) morally arbitrary about accepting domain-specific principles of fiscal justice. (shrink)

The article uncovers an inherent link between philosophy and political economy. Application of the dialectical analytical framework to economics opens up distinctly innovative opportunities in social policy and theoretical advancements. Evolutionary understanding of a phenomenon in its totality rather than its break up into seemingly unrelated bits is crucial. Such analysis is capable of offering an all encompassing scientific explanation of the social and economic transformations taking place in modern times. To ensure sustained and socially fair growth, a proactive fiscal (...) involvement is called upon in the areas of a)infrastructure, b) human capital [i.e. education and healthcare] and c) labor migration. Innovative approaches to fiscal policy focus on Infrastructure Development Fund, Strategic Learning Systems, Migration Development Bank, involvement of the Diaspora mechanism and Sovereign Diaspora Bond program [managed viaState–Diaspora Supervisory Boards] to support developmental initiatives. A policy prescription cannot be a “one-fits-all measure.” Considerations of individuality of country specific development patterns as well as the need for understanding history and evolution of the economy, i.e. society, evolve in the dialectical analysis ofphilosophic and economic identity of the totality of social change. This prompts innovative fiscal policy in adequate balance with monetary policy and other development tools. (shrink)

Belgian municipalities rely heavily on surcharges on national income taxes as a source of income. In a context offederal government, such taxes create "fiscal externalities": decisions at one level of government affect the welfare at other levels. We focus on one such interdependency: EC-civil servants are not subject to national incame taxation. We show that this federal decision has far reaching budgetary effectsfor the municipalities where these people reside. Apart from its budgetary impact, this situation also baspolitical and social relevance.

The article analyzes the specifics of the COVID-19 crisis and its impact on the public finance system, taking into account the key problems of the theory of fiscal federalism. The purpose of this article is to examine the impact of the pandemic crisis on the fiscal relations taking place between different levels of public authority (intergovernmental relations – IGR), considered in the context of the decentralization of the public finance system and the associated distribution of public functions and resources. The (...) article refers to the model features of these relationships, as defined in the theory of fiscal federalism. It also examined the responses of European countries to the negative effects of the COVID-19 crisis, taken within the framework of the IGR, in order to limit the negative effects of the pandemic at different stages. An attempt was also made to answer the question of how the current pandemic crisis may change the multilevel governance (MLG) patterns set forth in the doctrine. The Polish public finance system was used as an example for detailed analysis in this regard. (shrink)

In 2015, the U.S. Supreme Court issued its ruling on the Patient Protection and Affordable Care Act (ACA). Among other things, it found that states may refuse to expand Medicaid to all individuals earning less than 133% of the federal poverty line. In this article, I evaluate the strongest conservative objection to the Medicaid expansion, which runs as follows: "Defenders of the ACA promised that the Medicaid expansion (and all other parts of the ACA) would be paid for with compensating (...) cuts. However, it’s arguable that that claim is false and that the government is likely to follow its well-worn pattern of charging at least some of the increased spending to the national debt. Debt is already at dangerous levels, and adding to it increases the risk of a serious fiscal crisis. We should therefore oppose the Medicaid expansion." After laying out this argument, I evaluate its central claims and draw three main conclusions. First, some people could reasonably believe the assumptions behind the fiscal objection, and thus reasonably oppose the Medicaid expansion as well. Second, despite the fact that reasonable critics could hold those assumptions, most critics do not, and so they should not reject the Medicaid expansion on these fiscal grounds. Third, supporters of the ACA and the Medicaid expansion can reasonably reject the assumptions behind the fiscal objection, and thus the objection itself. (shrink)

Resumen. A la Sociedad Cooperativa, se le distingue por ser una sociedad mercantil con ciertas particularidades a diferencia de los demás tipos de sociedades, tan es así que se rige por su legislación especial. En los últimos años en México, se ha detectado un incremento de sociedades cooperativas dedicadas al suministro de personal, toda vez que el esquema fue considerado por algunos especialistas fiscales como una alternativa para las empresas que buscan disminuir sus cargas impositivas derivadas de las relaciones laborales. (...) Dicho esquema básicamente consiste en transferir a los trabajadores de las empresas a la sociedad cooperativa, los cuales al ser registrados como socios, las remuneraciones que estos perciben son bajo el concepto de previsión social; en lugar de salarios evitando así la retención y pago del Impuesto Sobre la Renta correspondiente. Con motivo de lo anterior, en la presente investigación se analizan y califican los aspectos más relevantes del asunto.Palabras claves. Sociedad cooperativa, evasión fiscal, outsourcing, previsión social.. A cooperative society is distinguished as a corporation with certain features unlike other types of companies, so much so that is governed by a special legislation. In recent years Mexico has seen an increase of cooperative societies dedicated to supply services, since the scheme was considered by some experts as an alternative tax for companies seeking to lower their tax burdens resulting from relations. This scheme basically consists of transferring workers from companies to the cooperative, which when registered as members the remuneration that they perceive are under the concept of social welfare, instead of avoiding wage withholding and payment of VAT Income for. On the occasion of the above, this research analyzes and scored the most relevant aspects of the case. (shrink)

The Scandinavian countries of Denmark, Norway, and Sweden are similar in many respects, not least with regards to the basic administrative set-up: a non-federal task-related division between state, counties and municipalities. In all three countries, counties and municipalities raise a large share of their own revenue, which is then supplemented by government grants. In addition, central government redistributes large amounts of locally collected revenue between the municipalities and the counties respectively, severely hampering local budgetary autonomy. Tax matters are generally centralised, (...) although local governments to a varying degree play a role in the collection of taxes as well as in the setting of local tax rates. In Denmark, Norway, and Sweden alike, the administrative set-up has not been able to prevent a massive increase in local public expenditure in the latter part of the 20th century.Les pays scandinaves, Danemark, Norvège et Suède présentent des similitudes sur beaucoup de points et notamment sur le plan de l’organisation de la base administrative : une division sans relation utilitaire fédérale entre l’Etat, les régions et les municipalités. Dans ces trois pays, les régions et les municipalités lèvent une large part de leurs propres revenus qui sont alors augmentés par les subventions du gouvernement.De plus, le gouvernement central redistribue de larges sommes de revenus collectés localement entre les municipalités et les régions respectivement, ce qui gêne sérieusement l’autonomie budgétaire locale. Les questions fiscales sont généralement centralisées, bien que les gouvernements locaux, à des degrés divers, jouent un rôle dans la collecte des impôts aussi bien que dans la fixation des taux d’impositions locales. Au Danemark et en Norvège tout comme en Suède, l’organisation administrative n’a pas été capable de prévenir une augmentation massive des dépenses publiques locales dans les dernières années du 20ème siècle. (shrink)

Scholarship on international health law is currently pushing the boundaries while taking stock of achievements made over the past few decades. However despite the forward thinking approach of scholars working in the field of global health one area remains a stumbling block in the path to achieving the right to health universally: the financing of heath. This paper uses the book Global Health Law by Larry Gostin to reflect and take stock of the fiscal support provided to the right to (...) health from both a global and an African perspective. It then sets out the key fiscal challenges facing global and African health and proposes an innovative solution for consideration: use of the domestic principles of tax to design the global health financing system. (shrink)

O artigo discute os efeitos que a globalização e a existência de empresas transnacionais apresentam sobre o desenvolvimento econômico nacional. Objetiva-se discutir o papel do Estado neste novo cenário e como a regulação e políticas fiscais que aproximem o cidadão dos objetivos do Estado, aliadas à função sócio-solidária das empresas, podem auxiliar no desenvolvimento. O método é o dedutivo e a pesquisa se baseia em revisão bibliográfica. Verifica-se que políticas como o Nota fiscal Paulista e a “empresa pró-Ética” foram apresentados (...) como políticas públicas discricionárias que objetivam o desenvolvimento e cobram das empresas sua participação para a construção do mesmo. (shrink)

'This book is an excellent, theoretically sound and politically relevant reader', Professor Wolfschaefer, Universitat des Bundeswehr, Hamburg 'Up to date complete overview of European monetary and fiscal policy issues. Highly readable, good mix of theory and data' 'I think the book contains a wealth of useful, precise information, presented in a straightforward, readable way in a quintessentially comparative perspective', Dr M Mclean, Royal Holloway University 'Excellent treatment - quite comprehensive, full references, accessible for non-economists', Charlotte Bretherton, Liverpool John Moores Univesity (...) 'A useful addition to student literature', MJ Macmillan, Exeter University 'This is a top class book and does not limit itself to assessing the adequacy of the European political economy to the precepts of advanced monetary economics...This book is an excellent tool for teaching EMU economics, and raising the level of EMU economics in the reaserch-field of international political economy. Students and scholars will appreciate the explicit assessment the authors make of complex economic issues, and their unbiased stance in the study of EMU economic and political interplay.' Miriam L.Campamella, Jean Monnet Professor, Faculty of Political Science, University of Turin. ECSA Review, Winter 2001This textbook offers a fresh and comprehensive examination of European monetary and fiscal policy in the third stage of Economic and Monetary Union. Professors Eijffinger and de Haan give a brief history of European economic integration before the transition to EMU, and continue with a comprehensive analysis of institutions, legislation, and policies. Their analysis includes the functions and goals of the European Central Bank, the Treaty on European Union, the Stability and Growth Pact, and the harmonization of taxes. Other topics discussed include the targets and instruments of European monetary policy, the integration of European financial markets, and the competition between financial institutions in Europe. (shrink)

A EVASÃO FISCAL NAS RELAÇÕES INTERNACIONAIS E SEUS REFLEXOS NA LIVRE CONCORRÊNCIA DO MERCADO INTERNO.

Local governance in developing countries demonstrates many problems related to financial sources and good governance of their finances. Local Self-Government (LSG) units in the Republic of North Macedonia are very small which results in a lack of capabilities to raise enough funds to offer delegated services. The local government in the Republic of North Macedonia centralizes almost all public finance. Local budgets depend heavily on state transfers and donations from the central budget. The lack of funds remained a crucial problem (...) even though there were some attempts for the decentralization process. Practically, governments in many of the local governments in North Macedonia could not secure their resources. In this way, they could come with specific charges, but all taxes are decided by the central government. The practice showed that local governments before borrowing needs to be approved by the Ministry of Finance. The Republic of North Macedonia as a potential candidate to join the European Union should make several changes regarding the legislation during the process of accession to benefit from being a small candidate country. The main aim of this paper is to investigate alternative financial sources such are Municipal Bonds, Partnership Sukuk securities, and PPP. Unfortunately, many financial alternatives have not been able to be implemented due to failures in reforms and good financial governance. But they remain an open opportunity for developing a local government in the future. (shrink)

The reorganization of taxation within the territory under the Crown of Aragon, which was undertaken alfter the War of Succession, was performed at a period of economic difficulties and coincided with radical political change. It was therefore not unopposed. The study of the Peñiscola Revolt in 1715 is important for three main reasons: the opposition to taxation which fuelled it; the demands for a retum to the municipal organization of the period of the "fuero"; and the fact that it arose (...) in one of the Valencian towns which had proved most loyal to Philip V during the War of Succession. (shrink)

En este artículo abordo algunas coordenadas útiles para el análisis de la relación entre la filosofía y la fiscalidad. Mi reflexión apunta a señalar la pertinencia de una filosofía de los impuestos y, de esta manera, llamar la atención en la educación ciudadana requerida para dar forma a una razón pública democrática, veraz, crítica y atenta. Subrayo el carácter de donación que tiene el estado de derecho dentro de un régimen constitucional democrático, que depende de la tributación fiscal para alcanzar (...) los fines que se propone y, particularmente, los de una justicia distributiva de corte social. Distingo entre caridad y obligación política de justicia y mantengo que al implementar un efectivo “imperio de la ley” los ciudadanos nos donamos mecanismos y procedimientos que permiten avanzar un esquema de justicia imparcial. Esta donación no corresponde a la esfera de los deberes naturales, a la caridad o al sacrificio de los actos supererogatorios, sino que se expresa en programas institucionales cuya implementación y mantenimiento requiere que paguemos impuestos; pero siempre con base en el compromiso personal. Así, junto a John Rawls enfatizo el valor de la libertad. (shrink)

Land Tenure, Fiscal Policy, and Imperial Power in Medieval Syro-Egypt. By Daisuke Igarashi. Chicago Studies on the Middle East, vol 10. Chicago: Middle East Documentation Center, University of Chicago, 2015. Pp. vi + 264. $79.

One of the most vexed issues in income tax policy is how family or household status should affect tax liability. This article suggests a general approach for thinking about the treatment of households in the fiscal system generally under a utilitarian social welfare norm. The United States fiscal rules considered include those not only in the income tax but under Social Security, Medicare, and safety net programs. Among the recommendations that emerge from the analysis are (1) recognizing couples for tax (...) and transfer purposes without limitation to those that are married, (2) reducing the fiscal system's current distributional bias in favor of one-earner couples and its discouraging work by secondary earners, and (3) providing significantly more favorable treatment of households with children than of those with similar resources but no or fewer children, without limiting this more favorable treatment, in the manner of present U.S. law, to relatively poor households. Footnotesa * I am grateful to Lily Batchelder and Louis Kaplow for comments on an earlier draft. (shrink)

Absente des textes fiscaux, la citoyenneté semble pourtant un principe de justification de l'impôt moderne. Depuis le XVIIIe siècle, elle est intégrée dans deux discours complémentaires de légitimation. Le premier fait de la citoyenneté un élément de tempérament de l'absolutisme fiscal. Le second fonde sur cette citoyenneté la souveraineté fiscale de l'État. Ignorée par le droit positif, contestée par des discours concurrents, tel celui de l'impôt-échange, sapée par le recul de l'État-Nation, la citoyenneté reste encore une notion centrale de la (...) philosophie de l'impôt. (shrink)

La emigración es un derecho humano, eso nadie lo discute. Ahora bien, que la emigración sea un derecho humano no significa que la decisión de emigrar escape a la crítica moral. El presente trabajo evalúa los argumentos esgrimidos en contra de la llamada deslocalización fiscal, que consiste en trasladar la actividad profesional a otro país con el objetivo de pagar menos impuestos. En concreto, se analizan los argumentos de la justicia distributiva, la reciprocidad y la solidaridad. Para ello, se compara (...) el caso de los _youtubers_ españoles con el del trabajador a jornada parcial, el graduado universitario que no ejerce de aquello para lo que ha estudiado y el rico hedonista, y se concluye que la única diferencia moralmente significativa es que los primeros se trasladan a otro país para pagar menos impuestos, mientras que los demás no. Sin embargo, esto presupone precisamente aquello que pretende demostrar, a saber, que la deslocalización fiscal es moralmente reprobable. (shrink)

L'impôt sous son angle colonial en Afrique était perçu comme un instrument de pression, d'oppression et d'appauvrissement du citoyen contribuable par l'impôt dit, de capitation. Ce lourd passé historique pèse encore sur les systèmes fiscaux d'Afrique et d'ailleurs, systèmes au sein desquels les citoyens se sentent encore victimes parce que spoliés de leurs biens par les puissances publiques. Dans cet ouvrage, Docteur Célestin Amané DAGO propose un changement de paradigme du système de la fiscalité à travers la philosophie politique normative (...) et l'éthique économique appliquée du philosophe américain John Rawls, en introduisant une part de volontariat dans l'accomplissement de l'obligation fiscale, afin de changer le rapport du contribuable à l'Etat. L'ouvrage vu sous cet angle, est un appel aux pouvoirs publics pour inscrire le contribuable au coeur du système fiscal afin que, le paiement de l'impôt soit un acte spontané et volontaire. L'acte volontaire, s'entend comme la réponse à la justice et à l'équité fiscales dans la redistribution sociale des richesses nationales. Au commencement était la philosophie en tant que mère de toutes les sciences et, naturellement M. Amané Célestin DAGO, embrassa cette discipline prestigieuse à l'Université de BOUAKE ; mais, cet eudémoniste toujours souriant et généreux, est un monomane de l'application des savoirs, un citoyen rivé au credo selon lequel le bonheur de la cité ne viendra que d'un gouvernement de philosophes. Voilà le principe d'intelligibilité de toutes ses activités théoriques et pratiques. Etonné par la ruée automatique des politiciens négro-africains vers la démocratie comme régime politique idéal, parce que le maître blanc en domination l'a dit, Monsieur DAGO prépara et soutint un mémoire de maîtrise en philosophie politique et sociale sur le thème suivant : Du procès de la démocratie dans la République de PLATON ; à la suite de quoi, un mémoire de DEA de philosophie intégrale intitulé : La République comme médiation de la justice chez PLATON ; puis, voulant être différent du philosophe THALES de Milet, il prépara son second DEA en philosophie politique normative, qui a eu pour thème : La justice et la répartition fiscale dans la philosophie de JOHN RAWLS. Il est admis au Cycle Supérieur de l'Ecole Nationale d'Administration (ENA) où il obtient le Diplôme option Impôts, promotion 2004-2005. Depuis novembre 2011, Monsieur DAGO a été nommé Receveur des Impôts Divers par Arrêté du Ministre en charge de l'Economie et des Finances. Malgré ses nombreuses charges administratives, Monsieur DAGO a su réaliser sa passion en soutenant une thèse unique de Doctorat de philosophie politique normative, option éthique économique appliquée. Cette thèse a été sanctionnée par la mention très honorable à l'unanimité du jury. Ajoutons que Monsieur DAGO est l'actuel Président de la Mutuelle de Développement de HIRE (MUDH), mission de développement qui l'a contraint à écrire le livre blanc de la sous-préfecture de HIRE intitulé : Besoin de développement et Exploitation minière à HIRE. Aujourd'hui, Dr DAGO est Administrateur Principal des Sces Financiers à la Direction Générale des Impôts de Côte d'ivoire. (shrink)

Source: Author: Ahamed Lebbe Mohamed Aslam, S.M. Ahamed Lebbe There is a relationship between the fiscal deficit and inflation, which was confirmed empirically in several studies conducted in many countries. Sri Lanka has been encountering the problem of inflation for the recent years. But in Sri Lanka, this proposition has not yet been studied scientifically. Therefore, this study was going to fill this gap. The objective of this study was to test the impact of fiscal deficit on inflation in Sri (...) Lanka. For this study, the annual time series data were used during the period of 1959 to 2013. The fiscal deficit, exchange rate, government expenditures and import outflow were used as independent variables while the Colombo consumer price index was considered as dependent variable. In addition, the multiple regressions model was used to test the impact of fiscal deficit on inflation. Based on the regression results, the fiscal deficit preserved the positive relationship with inflation in Sri Lanka at one percent significant level. Therefore, this study confirmed that the fiscal deficit accelerates the inflation in Sri Lanka. ]]>. (shrink)

Publication date: 29 September 2016 Source: Author: Ahamed Lebbe Mohamed Aslam Interest rate is one of the primary tools in the monetary policy which moves the countries’ economy into positive or negative path. In the meantime, the fiscal imbalance keeps a bond on the interest rate of countries. Empirically, this study tested the impact of fiscal imbalance on the interest rate in Sri Lanka using the annual time series data from the period of 1959 to 2014. In this study, the (...) fiscal imbalance was considered as the independent variable and the interest rate was used as the independent variable. While the money supply and the inflation rates were utilized as controlled variables. To test this impact, the multiple regressions model was employed. Based on the regression outcome, the fiscal imbalance positively maintained the relationship on the interest rate at one percent level. (shrink)

This article explores the legacy of Aristotle's advice for the preservation of tyrannies found in Politics Book 5, Chapter 11 on the formation of medieval and Renaissance fiscal literature. The tyrant's economic techniques for preserving his regime established commonplaces of fiscal governance in the medieval commentary and mirrors-for-princes tradition. Authors' engagement with the legacy of this passage led to controversial treatments of a ruler's disposition toward the moral virtue of liberality. Machiavelli's intervention over the danger of liberality to the fiscal (...) governance of the state needs to be placed in this longer context. (shrink)

When the first Conte government began converting the Five Star Movement and Lega’s manifestos into expenditure items for the 2019 budget law, it quickly became obvious that Italy’s macroeconomic po...

The contributions presented in this special issue bring to light the complexity of fiscal decentralization and consequently the need for a better understanding of the dynamics of fiscal federalism. This is precisely what that paper attempts to do by first reviewing briefly the standard arguments in favour of decentralization as well as the arguments against it. What is most missing, however, in these standards arguments is a reflection on the dynamics of fiscal federalism and, more generally, on the dynamics of (...) fiscal systems. A large part of the paper is therefore devoted to the identification of the main forces governing such dynamics. A parallel with the market processes helps us to single out features which are shared by both process: the use of local knowledge, the possibility of comparing different products, and more generally, the incentive to discover new paths. Surely, it is more costly to citizens to change the fiscal regime than it is to change goods or services; but precisely, decentralization should reduce these costs hence accelerate the discovery process. Hence, because of the dynamics to which it gives birth, fiscal decentralization appears desirable even if its benefits might arise only after some learning process takes place and even if some fiscal incoherency might prevail during that process.Les contributions présentées dans ce numéro spécial mettent en lumière la complexité de la décent- ralisation du système fiscal et donc la nécessité pour une meilleure compréhension de la dynamique du fédéralisme fiscal. C’est précisément ce que cet article essaie de faire dans un premier temps en passant en revue brièvement les arguments standards en faveur de la décentralisation aussi bien que les arguments opposés. Ce qui manque le plus, cependant, dans ces arguments standards, c’est une réflexion sur la dynamique du fédéralisme fiscal et plus généralement sur la dynamique des systèmes fiscaux. Une grande partie de l’article est ainsi consacrée à l’identification des principales forces qui gouvernent une telle dynamique. Un parallèle avec le processus de marché nous aide à établir des modèles partagés par ces processus : l’utilisation de la connaissance locale, la possibilité de comparer différents produits et plus généralement, le stimulant de la découverte de nouveaux sentiers. Evidemment, il est plus coûteux pour les citoyens de changer de régime fiscal que de changer de bien ou de service ; mais précisément, la décentralisation devrait réduire ces coûts en accélérant le processus de découverte. Désormais, grâce à la dynamique à laquelle elle donne naissance, la décentralisation fiscale apparaît désirable même si les bénéfices peuvent ne venir qu’à la suite de processus d’apprentissage et même si quelques incohérences fiscales subsistent durant ce processus. (shrink)

The main problem of the Spanish local finance system derives from the existence of two opposite models: LOFCA model versus Floral system. As a result of this opposition, the Spanish system has moved some distance away from the theoretical principles of sound fiscal federalism. The analysis carried out in the article points out clearly the need to improve the fiscal mechanisms of responsibility and financial autonomy and to introduce a system of interjurisdictional responsibility which should palliate the defects detected in (...) the actual system in order to maximise the political and economic advantages of an authentic fiscal decentralisation.Le problème majeur du système espagnol de finances locales réside dans l’existence de deux modèles opposés: le modèle LOFCA et le système Floral. En raison de cette opposition, le système espagnol s’est considérablement écarté des principes affirmés par la théorie d’un authentique fédéralisme fiscal. L’analyse conduite dans l’article met en évidence la nécessité d’améliorer les mécanismes fiscaux de responsabilité et d’autonomie financière des collectivités locales espagnoles en introduisant un système de responsabilité inter-juridictionnelle capable d’éliminer les incohérences du système ; ce qui permettra de tirer pleinement partie des avantages politiques et économiques inhérents à la décentralisation fiscale. (shrink)

This article explores the legacy of Aristotle's advice for the preservation of tyrannies found in Politics Book 5, Chapter 11 on the formation of medieval and Renaissance fiscal literature. The tyrant's economic techniques for preserving his regime established commonplaces of fiscal governance in the medieval commentary and mirrors-for-princes tradition. Authors' engagement with the legacy of this passage led to controversial treatments of a ruler's disposition toward the moral virtue of liberality. Machiavelli's intervention over the danger of liberality to the fiscal (...) governance of the state needs to be placed in this longer context. (shrink)

Numerous U.S. cities suffered immense fiscal strain following the subprime mortgage crisis and financial crash of 2007–8. Diminished revenues, tightened credit, and speculative financing that went bad in the aftermath fueled widespread fiscal distress on the local scale. Although the current moment resembles fiscal crises that crested in cities in the 1970s–90s, two factors distinguish the current period. First, municipal affairs have become thoroughly financialized—dominated by speculative securities and volatile debt arrangements—such that local crisis can no longer be understood apart (...) from financial market instability. Second, local fiscal politics have become increasingly removed from democratic oversight and control. This de-democratization hinders the capacity of political communities to reregulate markets and rebuild urban communities. An analytic model derived from the work of Hyman Minsky and Karl Polanyi emphasizes how cities become ensnared in a “financial instability” cycle and how communities seek to protect themselves by way of the “double movement.”. (shrink)

Este estudo versa sobre o poder das empresas transnacionais e a produção da elisão fiscal, com base no caso da Coca-Cola no mundo contemporâneo. A pesquisa é realizada adotando-se o método dedutivo e a técnica de pesquisa bibliográfica. O objetivo geral busca verificar o poder das empresas transnacionais e como elas podem produzir elisão fiscal. Considerada uma das marcas mais influentes do mundo, a Coca-Cola efetua manobras fiscais, como a elisão fiscal, consistente na redução do pagamento de tributos, procurando se (...) instalar em países em que os regimes fiscais sejam privilegiados, utilizando indevidamente os destinos fiscais em seu próprio benefício. (shrink)

This article discusses the effects of executive leadership on fiscal policies and performance. I propose that executive leadership, as a political entrepreneur who provides collective goods for organization, has incentives to maintain fiscal discipline so that he or she can stay in office by developing his or her party's reputation and leading party legislators to electoral success. This article argues that executive leadership with stronger public support is more likely to restrain fiscal expenditure and maintain fiscal discipline. I demonstrate this (...) argument by showing that the prime minister who receives higher public support is more likely to restrain fiscal expenditure in Japan. (shrink)

Les relations entre l’avocat et le droit fiscal ont beau ne dater que d’une trentaine d’années, elles sont loin d’être paisibles et harmonieuses. En effet, la fiscalité étant au cœur du financement de l’État, l’explosion de la dette publique a placé la lutte contre la fraude fiscale au centre des politiques publiques. L’avocat fiscaliste a été présenté à l’opinion publique comme le facilitateur de cette fraude à combattre, voire comme le complice des fraudeurs, celui qui, grâce à sa connaissance de (...) la matière, permet une optimisation fiscale qualifiée d’agressive. Depuis près d’une quinzaine d’années, l’avocat fiscaliste fait l’objet de nombreuses mesures visant à le dissuader d’exercer son art dans le domaine du conseil : obligations de déclaration des schémas d’optimisation transfrontières, réduction du champ de son secret professionnel, etc., la liste des atteintes à sa pratique est hélas longue… Fort heureusement, avec au même moment l’introduction de la Question prioritaire de constitutionnalité, un champ nouveau de contentieux d’attaque de la norme s’est ouvert à lui. Ce contentieux particulier l’a conduit à se familiariser avec les concepts nouveaux de droits fondamentaux, qu’il a à son tour su utiliser contre les pouvoirs publics pour défendre son droit à conseiller ses clients afin de les aider à trouver la voie la moins imposée. Car l’avocat fiscaliste est un rouage indispensable du consentement à l’impôt, qui est le pilier de notre démocratie. Puissent nos gouvernants le comprendre sans que les juges ne soient obligés de le leur rappeler. (shrink)

The fiscal imbalance between the central and local governments under fiscal centralization may motivate local governments to pass tax burdens on firms. The causal identification of the tax system reform and the sustainable export innovation behavior of firms are of great significance. This study uses the income tax sharing policy of China to examine the impact of fiscal centralization on the sustainable export innovation behavior of firms. We find that this tax reform has significantly inhibited the increase of the export (...) value-added rate of firms, and has an increasing trend with the share ratio between the Central Government and the local government. Moreover, this effect mainly comes from the crowding-out effect of imported intermediate goods on domestic intermediate goods. The tests show that the above conclusions are consistent with the general logic of local governments. When they face greater downward fiscal pressure, they will further pass the tax burden on local firms and force the firms to promote their export performance to expand the tax base. This short-sighted behavior of replacing “quality improvement” with “quantity increase” is an important factor that affects the sustainable export innovation behavior of firms and the climb in the global value chain. (shrink)

From taxation as a common element of the economic and fiscal crises in the COVID-19 pandemic, the work addresses the function of the tax in the Fiscal State and presents considerations from the theory of values that may indicate the solution of the established conflict. At the end, a brief judgment that faces the problem is presented, pointing out the use of the elements worked in the text, concluding that in the clash between the economic crisis suffered by some enterprises (...) and the incidence of taxation, this is hierarchically superior under the assumption that or the way in which the State raises resources to face the public health crisis. (shrink)

Cet article examine les objections de Thomas Nagel au principe de différence. Quoiqu’il partage les thèses égalitaristes de Rawls, il relève des failles internes au principe de différence : il renforce des asymétries entre favorisés et défavorisés, est psychologiquement inacceptable pour des individus réels, et ne suffit pas à définir un système fiscal pleinement égalitariste. Nous présentons et discutons alors les analyses et propositions que Nagel avance sur le plan de la justice distributive et fiscale. Elles constituent des correctifs et (...) prolongements de la théorie de Rawls, dans une perspective toutefois distincte : il s’agit non plus de définir la structure de base d’une société bien ordonnée, juste et équitable, mais de réaliser l’égalité dans une société démocratique actuelle. (shrink)