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Books > Money & Finance > Public finance > General
'...very valuable for both policy-makers and researchers...'
Professor Athar Hussain, Director, Development Economics Research
Programme, STICERD, The London School of Economics and Political
Science 'The really novel idea is to bring together the experience
of three rather diverse countries and then to discuss Eastern
Europe in the light of this experience. State holding companies are
likely to play a major role in Eastern Europe over the next ten
years or more but very little has been written on them and few of
the people advising the East Europeans have any real knowledge
about them.' Professor Robert Rowthorn, University of Cambridge
'...rich and substantial...' Professor John Toye, Institute of
Development Studies, University of Sussex '...most
informative...The conclusions are appropriately restrained,
well-balanced and wise...The emphasis on the differences between
portfolio management and enterprise management is a distinction
that East Europe will eventually have to learn.' Raymond Vernon,
Emeritus Professor, John F.Kennedy School of Government, Harvard
University Large and poorly performing state-owned enterprises pose
a problem for countries attempting to move away from government
controls towards more liberal economic environments. Privatization
is an unproven solution which is proving difficult to implement on
a major scale. Intermediate solutions may therefore prove to be the
way forward. This book focuses on one of these: the state holding
company. It first discusses the state holding company as a
managerial form, which permits decentralised public enterprise
management, and offers a framework for its analysis. Then, drawing
upon the experience of both developed and developing countries, it
examines the extent to which the indirect state ownership of public
enterprises through holding companies can contribute to transition
processes. It shows that the experience of countries like Italy,
Egypt and Algeria has direct relevance for institutional structures
evolving in the newly transforming countries of Eastern Europe,
which are struggling to find a balance between public enterprise
ownership and efficiency.
This textbook uses modern political economy to introduce students
of political science, government, economics, and public policy to
the politics of the policymaking process. The book's distinct
political economy approach has two virtues. By developing general
principles for thinking about policymaking, it can be applied
across a range of issue areas. It also unifies the policy
curriculum, offering coherence to standard methods for teaching
economics and statistics, and drawing connections between fields.
The book begins by exploring the normative foundations of
policymaking--political theory, social choice theory, and the
Paretian and utilitarian underpinnings of policy analysis. It then
introduces game theoretic models of social dilemmas--externalities,
coordination problems, and commitment problems--that create
opportunities for policy to improve social welfare. Finally, it
shows how the political process creates technological and incentive
constraints on government that shape policy outcomes. Throughout,
concepts and models are illustrated and reinforced with discussions
of empirical evidence and case studies. This textbook is essential
for all students of public policy and for anyone interested in the
most current methods influencing policymaking today. *
Comprehensive approach to politics and policy suitable for advanced
undergraduates and graduate students* Models unify policy
curriculum through methodological coherence * Exercises at the end
of every chapter* Self-contained appendices cover necessary game
theory* Extensive discussion of cases and applications
Using Thai-language archival material, this book examines a crucial
element in the dismantling of the traditional government structure
and the installation of a Western-style administration - the
creation of a modern Ministry of Finance.
The books in this series aim to reflect the enormous economic and
political changes that small and medium-sized nations in East and
South-East Asia have been undergoing in the 1970s and 1980s and to
show the impact of these changes on the world economy.
A collection of essays presenting new insights into the analysis of
public debt theory, recent historical episodes, econometric
analyses and policy dilemmas and options. It also documents the
perceptions of debt problems from viewpoints of national economies
as well as the world economy.
This book presents an in-depth analysis of key recommendations of
the consecutive state finance commissions (SFCs) across states of
India in the local and national perspective. It reviews the working
of SFCs and their critical role in strengthening local governments,
both Panchayats and municipalities in the various states. The
volume attempts to identify some of the emerging issues related to
the efficacy of SFC in fiscal decentralization. It appraises nearly
eighty SFC reports and actions taken thereon by the respective
State Governments with contextual analysis.
A compilation of papers given at a Conference of the International
Economic Association analyze the world-wide experiences of incomes
policy when, in the 1970s and early 1980s, this was seen as a
crucial target for government.
From the mid-1980s to the early 2000s, images of crisis and reform
dominated talk of Cameroon's economy. Doing Business in Cameroon
examines the aftermath of that period of turbulence and
unpredictability in the northern city of Ngaoundere. Taking the
everyday encounters between business actors and state bureaucrats
as its point of departure, the book vividly illustrates the
backstage and interconnected dynamics of four different sectors
(cattle trade, trucking, public contracting, and NGO work). Drawing
on his training in law and social anthropology, the author is able
to clarify intricate policy dynamics and abstruse legal
developments for readers. A widespread picture emerges of actors
grappling with the long-term implications of selective or suspended
enforcement of legal rules. The book deftly illuminates a set of
shifting configurations in which economic outcomes like monetary
gains or the circulation of goods are achieved by foregoing the
possibility of relying on or complying with the law.
In this time of acute financial pressure on public budgets, there
is an increasing interest worldwide in alternative ways for
governments to raise money, and how public authorities can develop
the capacity to administer revenues efficiently and effectively.
Taxation, the primary source of public revenue, is exposed to
various threats, while alternative sources of public revenues have
much potential but are rarely carefully designed and harnessed.
Public Sector Revenue: Principles, Policies and Management sets
itself apart from other textbooks through its exclusive focus on
the revenue side of public financial management. It provides the
reader with the theoretical foundations and practical tools to
understand the generation and management of revenues in the public
sector, and it weaves a wide range of international examples
throughout the text. Students will also benefit from a companion
website with supplements including test questions and answers to
the end-of-chapter discussion questions inside the book. This
textbook will be essential reading for students, managers and
policymakers within the areas of public financial management,
public sector accounting and public administration.
Die regelmassig erscheinenden Berichte zur Lage des Eigentums"
thematisieren die Problem- und Erkenntnisfelder im Umfeld des
Privateigentums in all seinen relevanten Bezugen, aus allen
wissenschaftlichen Forschungsrichtungen sowie in nationaler,
europaischer und globaler Perspektive. Themen des ersten Bandes:
Rechtsprechungsentwicklung des Bundesverfassungsgerichts zu Art. 14
GG; internationaler Eigentumsschutz in Europa und auf der Ebene der
Welthandelsorganisation."
How much does the Soviet Union spend on defense, economic
development, social welfare, and education? How does it finance the
enormous scale of its expenditures under all these heads? What
typical sequences are disclosed, and how do they mesh with other
types of behavior in the Soviet economy? Can one even believe the
official figures? If so, what do they tell us? If not, in which
directions may they need to be corrected? Has the degree of
secretiveness varied over time? (Evidence is adduced to show that
it has.) What are the branch and territorial components of the
budget, and how are they put together, under which pressures and
within which timescale? What is the budget s legal status, and how
is it affected by legislative procedures? In this in-depth
investigation into the scope, structure, and meaning of the Soviet
budget, Raymond Hutchings answers these questions. Based largely on
an intensive analysis of quantitative series built up over a very
long period, this book contributes to understanding the Soviet
economy from an angle made possible by no other approach. Students
of the Soviet economy, economists, and specialists in international
affairs will find the book s data, conclusions, and methods of
analysis extremely useful."
Praktiker aus der Finanzindustrie geben geldwerte Tipps zu allen
wichtigen Finanzierungsquellen fur den Mittelstand - vom
klassischen Kredit uber Leasing, Factoring und Mezzanine-Kapital
bis hin zu staatlichen Forderungsmoglichkeiten."
"[T]he only really sure way to beat inflation is to cut off
inflation at the root. . . Milton Friedman [presents his strategy
against] inflation in his penetrating . . . book . . . This is
controversial stuff, and Professor Friedman . . . doesn't blanch at
what he feels is his call of duty. And many a banker will just see
red . . . [This book] can be recommended for a good look at the
real roots of inflation-the look that thus far has not been
widespread enough, among enough people."-The Wall Street Journal
This monograph treats the question of determining how much to spend
for the collection and analysis of public data. This difficult
problem for government statisticians and policy-makers is likely to
become even more pressing in the near future. The approach taken
here is to estimate and compare the benefits and costs of
alternative data programs. Since data are used in many ways, the
benefits are hard to measure. The strategy I have adopted focuses
on use of data to determine fund allocations, particularly in the
General Revenue Sharing program. General Revenue Sharing is one of
the largest allocation programs in the United States. That errors
in population counts and other data cause sizable errors in
allocation has been much publicized. Here we analyze whether the
accuracy of the 1970 census of population and other data used by
General Revenue Sharing should be improved. Of course it is too
late to change the 1970 census program, but the method and
techniques of analysis will apply to future data programs. In
partic ular, benefit-cost analyses such as this are necessary for
informed decisions about whether the expense of statistical
programs is justi fied or not. For example, although a law
authorizing a mid-decade census was enacted in 1976, there exists
great doubt whether funds will be provided so a census can take
place in 1985. (The President's Budget for 1981 allows no money for
the mid-decade census, despite the Census Bureau's request for $1.
9 million for planning purposes."
This book has been written as a preparatory work for the seminar on
Scandina vian taxation of the XXXIII Congress of the International
Fiscal Association in Copenhagen, 1979. I wish to warmly thank
professor Thclger Nielsen Copenhagen acting professor Olof Olsson,
Helsingfors, and jur. dr. Fredrik Zimmer, Oslo, who have supplied
the sections on the development of Danish, Finnish and Norwegian
tax law, which have been included in the book. This valuable
material, together with the corres ponding Swedish information, has
formed the basis for the analysis of trends, which appears in part
II of the book. I also want to extend my thanks to Peter Melz,
Bachelor of economy, for help with the statistical material, to
David Gerber, Attorney at law, New York, for translating parts of
the book into English and to Ulla Lindqvist for typing the
manuscript. Stockholm, April 1979 Gustaf Lindencrona 5 Table of
Contents PART I. TRENDS IN SCANDINAVIAN TAXATION 1965 -1977 9 1.
Explanations 19 19 Tables 1 - 14 19 Table 15 PART II. SPECIAL
FEATURES OF THE SCANDINAVIAN 21 DEVELOPMENT 1. The Common
Scandinavian Background 21 2. Extension of the Tax Base 22 Denmark
22 Finland 24 Norway 25 Sweden 27 3. Integration of Corporation Tax
and Income Tax 28 Denmark 28 Finland 29 Norway 29 Sweden 30 4. The
Progress of Separate Taxation 30 Denmark 31 Finland 32 Norway 32
Sweden 33 5.
Der aktuellste Leitfaden fur den Borsengang, mit Checklisten und
Vertragsmustern "
Taxation is a major issue in the economic and political spheres.
This book focuses on a sample of developing countries from Asia and
Latin America that experienced an economic and democratic
transition during the period 1990-2004. Using a unique dataset the
authors show that tax revenue is higher in more democratic regimes,
consistent with the standard view that democracies have to satisfy
the redistributive needs of the electorate. They also find that a
second relationship between the level of democracy and the
composition of taxes (mainly direct versus indirect) is much harder
to predict. However, a comparison with new EU member states
suggests that more mature democracies are associated with higher
levels of direct tax. This unique book in a relatively
under-researched subject area will prove essential reading for
academics, researchers and practitioners focusing on political
economy, public finance and the economics of taxation.
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