Scandinavian Local Income Taxation: Lessons for the United States?

1977 ◽  
Vol 5 (4) ◽  
pp. 471-488 ◽  
Author(s):  
Steven D. Gold
Keyword(s):  
United States ◽  
The United States ◽  
National Government ◽  
Institutional Arrangements ◽  
Income Taxes ◽  
Income Taxation ◽  
Local Autonomy ◽  
Tax Base ◽  
Fiscal Disparities

This paper describes and analyzes the experiences of Norway. Sweden and Denmark with local income taxation in order to test the validity of comments made by numerous American economists about such taxes. Although local income taxes are their major source of locally raised revenue, it appears that the problems of revenue instability and tax base mobility are not serious in these countries. Fiscal disparities have been greatly reduced through consolidation of government units and heavy reliance on transfers from the national government, and these institutional arrangements may have reduced local autonomy in some important respects. The heavy reliance on income taxes by all levels of government is one reason for the extremely high marginal tax rales to which most workers are subject.

Organization of the Executive Branch of the National Government of the United States: Changes between October 1, 1939, and April 11, 1940

1940 ◽  
Vol 34 (3) ◽  
pp. 512-518
Author(s):  
L. F. Schmeckebier
Keyword(s):  
United States ◽  
House Of Representatives ◽  
The United States ◽  
Executive Branch ◽  
National Government ◽  
Executive Order ◽  
Reorganization Plan

As in previous lists, mention is here confined generally to units specifically authorized by law or established by the President by executive order or Reorganization Plans under general authority vested in him. Changes in units created by heads of departments or independent establishments are excluded unless of major importance.A. Reorganization Plan No. III, under authority of the act of April 3, 1939 (53 Stat. L. 561), was transmitted to Congress on April 2, 1940; it will become effective 60 calendar days thereafter; a resolution disapproving the plan was adopted by the House of Representatives, but was rejected by the Senate. The changes made by this plan are as follows:Administrator of Civil Aëronautics. The designation of the Administrator of the Civil Aëronautics Authority is changed to Administrator of Civil Aëronautics.

Comment

1980 ◽  
Vol 2 (2-3) ◽  
pp. 108-109
Author(s):  
Mark Kesselman
Keyword(s):  
United States ◽  
Local Government ◽  
Federal Government ◽  
The United States ◽  
State Governments ◽  
Local Autonomy ◽  
Fundamental Change ◽  
Local Expenditures

Acentral ingredient of democracy in the United States, according to Tocqueville, was local autonomy – yet the data presented by Professor Austin suggests a fundamental change in the United States since Tocquevilles time. Most local expenditures are now provided by the federal and state governments, most “local” programs are not local at all, for many (if not most) purposes the local government has become an extension of the federal government, and it is often replaced altogether by federally created field agencies (what the French call deconcentrated administration).

Japan joining Five Eyes would mean tough compromises

2021 ◽  
Keyword(s):  
United States ◽  
New Zealand ◽  
Prime Minister ◽  
Policy Issue ◽  
The United States ◽  
Institutional Arrangements ◽  
Potential Contribution ◽  
Content Type ◽  
Foreign Policy Issue ◽  
Opening Up

Significance The possibility of Japan joining the alliance is now seriously discussed in Tokyo and the capitals of the Five Eyes members -- the United States, United Kingdom, Canada, Australia and New Zealand. Joining Five Eyes would signal Japan’s even deeper integration into US alliance structures, regionally and globally, and raise expectations for Japan to act as a fuller ally in all sorts of contingencies. Impacts Japan’s greatest potential contribution to allies is probably in signals and imagery intelligence, especially vis-a-vis China. The prime minister will avoid opening up a controversial foreign policy issue so close to a general election; his successor may be bolder. Japan’s partners still run a risk of leaks due to Japan’s lag in cybersecurity and institutional arrangements, but this is decreasing.

scholarly journals Is This Tax Reform, or Just Confusion?

2018 ◽  
Vol 32 (4) ◽  
pp. 73-96 ◽  
Author(s):  
Joel Slemrod
Keyword(s):  
United States ◽  
Tax Reform ◽  
The United States ◽  
The Political ◽  
Political Will ◽  
Tax Base ◽  
Tax System ◽  
The Law ◽  
Jobs Act ◽  
Tax Cuts

Based on the experience of recent decades, the United States apparently musters the political will to change its tax system comprehensively about every 30 years, so it seems especially important to get it right when the chance arises. Based on the strong public statements of economists opposing and supporting the Tax Cuts and Jobs Act of 2017, a causal observer might wonder whether this law was tax reform or mere confusion. In this paper, I address that question and, more importantly, offer an assessment of the Tax Cuts and Jobs Act. The law is clearly not “tax reform” as economists usually use that term: that is, it does not seek to broaden the tax base and reduce marginal rates in a roughly revenue-neutral manner. However, the law is not just a muddle. It seeks to address some widely acknowledged issues with corporate taxation, and takes some steps toward broadening the tax base, in part by reducing the incentive to itemize deductions.

A NOTE ON OPTIMAL CAPITAL TAXATION WITH PREFERENCE EXTERNALITIES

2018 ◽  
Vol 24 (3) ◽  
pp. 729-746 ◽  
Author(s):  
Cheng-Wei Chang ◽  
Ching-Chong Lai
Keyword(s):  
The United States ◽  
Income Taxes ◽  
Income Taxation ◽  
Capital Taxation ◽  
Neoclassical Growth Model ◽  
Factor Income ◽  
Status Seeking ◽  
Capital Tax ◽  
Optimal Capital ◽  
Neoclassical Growth

This paper extends the Chamley–Judd framework by introducing preference externalities in a neoclassical growth model, and finds that the optimal capital tax increases with the extent of social-status seeking or negative leisure externalities. Furthermore, this paper finds that differences in leisure externalities lead to a distinct impact on optimal factor income taxes, and hence may serve as a plausible vehicle to explain the empirical differences in factor income taxation in the United States and Europe.

Collaborative capital budgeting in U.S. local government

2017 ◽  
Vol 29 (2) ◽  
pp. 230-262 ◽  
Author(s):  
Hina Khalid ◽  
David S.T. Matkin ◽  
Ricardo S. Morse
Keyword(s):  
United States ◽  
Local Governments ◽  
Public Management ◽  
Capital Budgeting ◽  
The United States ◽  
Institutional Arrangements ◽  
Significant Heterogeneity ◽  
Management Literature ◽  
Research Findings ◽  
Local Officials

This article explores collaborative capital budgeting in U.S. local governments. To date, the capital budgeting literature has focused on practices within individual governments. This leaves a gap in our understanding because a large portion of capital planning, acquisition, and maintenance occurs through collaboration between two or more local governments. Drawing on the capital budgeting and collaborative public management literature, and on illustrative cases of collaborative capital budgeting in the United States, an inductive approach is used to: (1) identify and categorize the different objectives that motivate local officials to pursue collaborative agreements, (2) examine common patterns in the types of assets involved in collaboration, and (3) discover common institutional arrangements in collaboration agreements. The research findings demonstrate significant heterogeneity in the objectives, patterns, and institutions of collaborative capital budgeting.

scholarly journals When Interbranch Norms Break Down: Of Arms-for-Hostages, "Orderly Shutdowns, "Presidential Impeachments, and Judicial Coups

2018 ◽  
Author(s):  
Peter M. Shane
Keyword(s):  
United States ◽  
Republican Party ◽  
The United States ◽  
National Government ◽  
Democratic Legitimacy ◽  
National System ◽  
Effective Operation ◽  
Political Conservatism ◽  
Per Se ◽  
The Government

The orderly and effective operation of our national system of government was intended to depend to an exceptional degree upon certain norms of cooperation among its competing branches. The strength of those norms is essential to securing the primary political asset that our government design was intended to help realize: an especially robust form of democratic legitimacy. From this standpoint, it is constitutionally worrisome that norms critical to inter-branch cooperation are coming under heedless assault. To illustrate the problem, this article revisits four critical episodes that have involved destabilizing and antidemocratic initiatives, each undertaken by a branch of the national government while in the control of the current, very conservative generation of Republican party leadership: the Iran-Contra affair, the government shutdown of 1995, the impeachment of President Clinton, and the Senate stonewalling of President Clinton's judicial nominations. The repeated willingness of the Republican Party's most conservative elements to engage in such initiatives is not rooted in political conservatism per se. It reflects rather the narrowing social and ideological base of the Republican Party, and is consistent with a contempt for democratic pluralism that characterizes the constitutional outlook of leading Republican legal theorists. Unless matters are improved, the United States may otherwise be headed towards a new political equilibrium that does considerable violence to America's modern practice of democratic legitimacy.

Organization of the Executive Branch of the National Government of the United States: Changes between August 1, 1936, and May 31, 1937

1937 ◽  
Vol 31 (4) ◽  
pp. 699-702
Author(s):  
L. F. Schmeckebier
Keyword(s):  
United States ◽  
Advisory Committee ◽  
The United States ◽  
Executive Branch ◽  
National Government ◽  
Coast Guard ◽  
Executive Order

As in previous lists, mention is here made only of units specifically authorized by law or established by the President by executive order under general authority vested in him.Advisory Committee of the Coast Guard Academy. Created by Public No. 38, 75th Congress, approved April 16, 1937, to examine the course of instruction and to advise the Secretary of the Treasury in regard thereto. Committee will consist of five “persons of distinction in the field of education,” who shall be appointed by the Secretary of the Treasury and who shall serve without pay, but who shall be reimbursed for actual expenses of travel.

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