FUNDAMENTAL TAX REFORM AND STATE AND LOCAL GOVERNMENTS

1996 ◽  
Vol 49 (3) ◽  
pp. 475-486
Author(s):  
DOUGLAS HOLTZ-EAKIN
1986 ◽  
Vol 5 (4) ◽  
pp. 683 ◽  
Author(s):  
Howard Chernick ◽  
Andrew Reschovsky

1987 ◽  
Vol 1 (1) ◽  
pp. 87-100 ◽  
Author(s):  
Paul N Courant ◽  
Daniel L Rubinfeld

We analyze the effects of the Tax Reform Act of 1986 on the level and distribution of state and local spending, and on the mix of revenue sources employed by state and local governments. We expect state and local spending to fall by between 0.9 percent and 1.9 percent, with the lower end of the range the more plausible. The conclusion that aggregate spending is unlikely to change very much does not imply that the Tax Reform Act is unimportant to the state and local public sector. The fiscal and economic circumstances of state and local governments vary enormously, and the federal tax reform will therefore affect them very differently. The relative fiscal attractiveness of localities within metropolitan areas will be altered. From both efficiency and equity perspectives, these effects on local governments are likely to be much more important than the aggregate effect on either state or local spending. Over the longer run, apart from the obvious incentive to move away from the nondeductible sales tax to other deductible taxes, the effect of tax reform on the mix of revenue instruments is difficult to predict. The new tax bill also has major implications for bond financing as it it limits the use of the tax-exempt bond instrument.


2013 ◽  
Vol 45 (1-2) ◽  
pp. 77-108 ◽  
Author(s):  
Leif Magne Lervik

In June 2008, the U.S. Supreme Court ruled that the Second Amendment to the U.S. Constitution guarantees an individual the right to keep and bear arms. Two years later, this decision was also made applicable to state and local governments. Today, seven U.S. states have provisions allowing the carrying of concealed weapons on their public senior high school campuses. This article, introduced by a brief comment on the Second Amendment’s legal and academic history, traces several recent developments of legal change. It discusses relevant arguments and attitudes towards guns on campus, and explores issues of future concern for public colleges and universities within the realm of firearms and campus safety.


Healthcare ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 482
Author(s):  
Dae-Jung Lee

The COVID-19 pandemic situation threatens the health of people globally, especially adolescents facing mental problems such as depression, anxiety, and obsessive-compulsive disorder due to constant COVID-19 stress. The present study aimed to provide basic data highlighting the need to alleviate COVID-19 stress among adolescents by promoting physical activity participation and strengthening self-concept clarity (SCC). To examine the relationships among participation in physical activity, SCC, and COVID-19 stress in pandemic-like conditions, the study was conducted on middle and high school students aged 14 to 19 and an online survey was conducted on 1046 Korean adolescents (521 male and 525 female students in the preliminary survey and main survey). Frequency, reliability, confirmatory factor, descriptive, and path analyses were performed using SPSS and AMOS 18.0. Participation in physical activity exerted a positive effect on SCC (p < 0.001) as well as a negative effect on COVID-19 stress (p = 0.031). Our findings also indicated that SCC exerted a negative effect on COVID-19 stress (p < 0.001). Regular participation in physical activity and strong SCC are also fundamental elements for alleviating COVID-19 stress. Given these results, state and local governments and educational institutions should encourage youth to participate in sports by suggesting policies, providing guidelines, and offering education. Such information may allow adolescents to endure and overcome COVID-19 stress during this critical period of life.


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