Internationaler Steuerwettbewerb um Direktinvestitionen bei überfüllbaren Infrastrukturgütern

2010 ◽  
Vol 61 (1) ◽  
Author(s):  
Johannes Pauser ◽  
Tristan Nguyen

SummaryIn this contribution, we analyze the provision of productive infrastructure goods (e. g. traffic facilities or results of scientific research) in the context of international tax competition for foreign direct investments (FDI). Mostly, these public inputs have two characteristics: on the one hand, firms who are unwilling to pay a user fee can be excluded. On the other hand, congestion externalities arise if many firms occupy the infrastructure good at the same time.We find out that local governments competing for international mobile capital should implement a user fee as an additional policy parameter in order to maintain efficiency. Otherwise, if local governments rely on a source-based tax on capital and a non-distortionary tax on local labour only, the decentralized equilibrium is socially inefficient. The derived condition for the optimal use of the available infrastructure is not fulfilled and firms will over-use the infrastructure. If, in addition, firms are charged a user fee, the decentralized equilibrium can be shown to be efficient. However, a selffinancing of infrastructure goods by user fees cannot be expected.

Author(s):  
Qi Chen ◽  
Huijuan Yu ◽  
Yezhi Wang

Under the guidance of modern environmental governance concepts, there have been profound changes in the subject, structure, and operational mechanism of the modern marine environmental governance in China. This paper first classifies the subjects of modern marine environmental governance in China, as well as their relationships; analyses the structural characteristics from the three levels of rights, society, and region; explores the operational mechanism; and builds the framework of the modern marine environmental governance system in China. Both the central and local governments act as the leaders of the modern marine environmental governance system in China, and there have been many new changes in their relationships. On the one hand, the interest and goals of the central and local governments have gradually converged under the pressure system. On the other hand, local governments follow the principles of comprehensive governance regarding the coastline and collaborative cooperation is gradually beginning to occur. Different governance subjects are interrelated and intertwined to form a complete modern marine environmental governance structure, which includes the following three levels: the governmental power structure; the social structure, which involves collaboration between multiple entities; and the regional structure, which involves land-sea coordination in environmental governance. These structures each play their parts in the overall process of the marine environmental governance’s institutional arrangements, process coordination, and feedback adjustments and ultimately constitute a dynamic and complete modern marine environmental governance operational system.


2018 ◽  
Author(s):  
Christopher Serkin ◽  
Nelson Tebbe

85 Notre Dame Law Review 1 (2009)Should religious landowners enjoy special protection from eminent domain? A recent federal statute, the Religious Land Use and Institutionalized Persons Act (RLUIPA), compels courts to apply a compelling interest test to zoning and landmarking regulations that substantially burden religiously owned property. That provision has been controversial in itself, but today a new cutting-edge issue is emerging: whether the Act’s extraordinary protection should extend to condemnation as well. The matter has taken on added significance in the wake of Kelo, where the Supreme Court reaffirmed its expansive view of the eminent domain power. In this Article, we argue that RLUIPA should not give religious assemblies any extraordinary ability to resist condemnation. We offer two principal reasons for this proposal. First, the political economy surrounding condemnation is markedly different from that of zoning, so that broadening the law’s protections beyond zoning to cover outright takings would be unnecessary and ineffective. Second, the costs of presumptively exempting congregations from condemnation are likely to be far higher than the costs of doing so with respect to zoning. In conclusion, we identify an important implication of our argument for the law’s core zoning provision – namely, our proposal invites local governments to circumvent RLUIPA by simply condemning religious property that they find difficult to zone because of the Act. On the one hand, this gives local governments a needed safety valve while, on the other hand, requiring them to pay just compensation to religious groups. Our proposal therefore suggests a powerful compromise.


2020 ◽  
Vol 75 (3) ◽  
pp. 253-257
Author(s):  
Christian Smigiel

Abstract. This article deals with one of the most controversial topics in urban studies related to mobile capital and mobile people. At first glance this seems to be contradictory since numbers of short-term rentals have decreased dramatically due to the coronavirus (SARS-CoV-2) pandemic. However, this paper is not about numbers and statistics. Instead it discusses structural issues regarding governance and power relations which remain important topics (especially) in times of crisis. It provides insights regarding the following issues: firstly, it deconstructs different “myths” that still surround short-term rentals and Airbnb and secondly, it delineates the structural power of Airbnb as a new urban institution. This helps us to understand some of the conflicts over Airbnb and the pitfalls with current forms of regulation on the one side as well as showing the complexity and agency of short-term rentals on the other.


2021 ◽  
pp. 233-250
Author(s):  
Milan Palević ◽  

The work and work of public administration should strive to continuously improve the quality of its services, as well as to improve the overall quality of public administration as an organization. It is necessary to constantly set new goals and gradually, over time, get closer to those goals. In this way, the effectiveness and efficiency of the organization, that is, the entire system, would be improved. The new concept of management in public administration should improve the functioning of the public sector, which means that administrative bodies operate in accordance with the legitimate expectations of the users of their services. This paper presents a review of the current state of eGovernment and eServices that local governments in Serbia provide to citizens and the economy, from the aspect of service providers on the one hand and service users on the other. The author intends to point out the areas in which there is room for improvement, but also the challenges that local governments face every day in their work. The contribution of the paper is in the theoretical presentation of the importance of the implementation of quality management systems in public service management systems in order to improve them.


Author(s):  
Agnieszka Smalec ◽  
Agata Niemczyk ◽  
Renata Seweryn

The independence of territorial self-governments in the process of implementing the tasks imposed on them does not mean that they have to implement them independently. Achieving the assumed goals of action often requires skillful cooperation with other entities, including non- governmental organizations. Local government is the closest partner of non-governmental organizations, not only through action in the local community, but above all through a community of purpose, which is to meet the needs of residents. NGOs represent the local community. The basis for the functioning of the state is social dialogue. The guarantee of successful cooperation between partners is cooperation based, on the one hand, on the awareness of local governments of jointly diagnosing and solving local problems, and on the other ‒ on the awareness of non-governmental organizations to jointly implement their goals. It should be emphasized that territorial self-government ‒ fulfilling statutory tasks and non- governmental organizations (voluntary associations of people devoting their time and energy to achieve social goals) are two different types of entities. Dialogue and cooperation between them should aim to integrate and mobilize entities to improve the quality of life in small homelands. The main goal of the article is therefore to draw attention to the importance of cooperation between territorial self-governments and non-governmental organizations in order to achieve positive results. It emphasizes the principles on which such cooperation should be based. The areas of this cooperation were indicated, giving examples of practices. The work mainly uses the desk research method in the form of literature analysis, reports and exploitation of online resources, as well as case analysis.


2020 ◽  
Vol 16 (1) ◽  
Author(s):  
Małgorzata Zdon-Korzeniowska

Nowadays, in conditions of globalisation, and simultaneously with tendencies to decentralise management at the level of states and regions, individual territorial units (cities, municipalities, regions) are forced to adopt a more proactive, market-oriented approach to development. This process requires constant analysis of the environment and response to emerging changes; consideration of the offers of the competition and customer’s expectations. The purpose of this article is to show a market approach to managing the development of territorial units as a function of entrepreneurship. In particular, to show the relationship between the market orientation of local governments and entrepreneurship. This is understood, on the one hand, as a process of identifying and using opportunities and on the other, as a process of creating new enterprises, where special attention is paid to the emerging idea of territorial units as entrepreneurs. The latter concept appears increasingly frequently in the literature and colloquial language. Market orientation is an expression of the entrepreneurship of local government. Its impact on entrepreneurship on a given territorial unit is a new and important research area that requires exploration. The paper is based on the theoretical discussion using selected literature on the subject.


Author(s):  
Inita Krivašonoka

The OECD has emphasized that regions need to boost their growth by placing local resources and means in circulation in order to benefit from their competitive advantages. It encourages the search and analysis of those regional key factors that are driving development in the regions. Local authorities can boost their region with the use of territorial capital and the promotion of entrepreneurship. One of the ways how to do this is to buy food from local producers. Giving preference to local suppliers, even if it means spending a little more, can actually benefit a region’s finances. When local governments spend their money on locally owned firms, those firms in turn rely on and generate local supply chains, creating an “economic multiplier” effect. Each additional dollar that circulates locally boosts local economic activity, employment and, ultimately, tax revenue. In Latvia, since 2014, attention has been focused on increasing the consumption of local food. Improvements in regulatory enactments have been made, which stipulate that green public procurement criteria should be used in food procurement, where one of the criteria, the supply distance, directly contributes to this aim by giving preference to the local producers. The research aim is to analyze the data of local government food procurements carried out in Latvia from 2010 to 2018 and to evaluate the share of local suppliers in these procurements. The food procurement winners were divided into four groups: agricultural producers, food processing companies, wholesale companies and retail companies. The study evaluates how each group's share in total food purchases varies over the years, and how procurement volumes vary depending on the winner's belonging to the one of the groups previously defined. Such an analysis shows the proportion of local producers in procurement, but does not fully reflect on the volume of local production, as it is not possible to obtain data on the share of production which producer purchased from others to provide the necessary volumes of food, and there is no data on the origin of products supplied by wholesalers. The following research methods were employed to carry out the present research: analysis and synthesis, induction and deduction, the monographic method, statistical analysis and the graphic method.


Author(s):  
Victoria Batmanova ◽  
Ellada Tikhonovich ◽  
Tatyana Chigareva ◽  
Yuan Lyudai

The article examines the growing role of China in global investments. During 15 years of economic development of the country, the People’s Republic of China (PRC) became the second country in the world acting as a recipient of investments and the second (third) investor sending its funds abroad. After the maximum volume of foreign direct investments (FDI) from the PRC in 2016, 2017 was marked by the drop of FDI. This is connected with China’s control over FDI withdrawal from the country, increasing protectionism from other countries and the aggravating situation for Chinese investors in foreign markets. The drop of investments is connected with a number of reasons. On the one hand, the government of China has strengthened the control over the capital drain from the country in the form of investments. Another reason is the growth of trade protectionism. The complicating external conditions for Chinese investors in connection with the policy of the USA are also worth paying attention to. The 19th National Congress of China mentioned “Belt and Road Initiative” (BRI) strategy as the main plan for organizing the investment process in the nearest future. Today the effort concentration process (investments into infrastructure, interaction with the countries along the new economic silk belt) is observed. Russia and its regions are included into the Northern corridor of the Belt and Road Initiative and can leverage the advantages of the cooperation with China. China has already invested funds into perspective projects in Russian regions and in the nearest future they are expected to grow within the Belt and Road Initiative.


2018 ◽  
Vol 4 (Supplement 2) ◽  
pp. 140s-140s
Author(s):  
F. van Bladeren ◽  
G. Muller

Background and context: In 2013, Dutch society was polarized on the tobacco topic. Sense of urgency was low among most stakeholders. Therefore, the Dutch Cancer Society, Heart and Lung foundations created a coalition with a mutual goal and joined efforts in realizing it. The common strategy resulted in a stepwise roadmap toward a smoke-free generation. According to their capacities and fields of interests, coalition partners were allocated subthemes to focus on as part of the one common overall strategy. In addition new coalition partners were sought and found among stakeholders in sectors with high influence on society and politics with respect to the main priorities following from the roadmap. In this way, the smoke-free movement grows like a rolling snowball. Aim: To realize a smoke-free generation by 2035 by working together. Strategy/Tactics: By striving for a smoke-free generation, we are protecting youth against tobacco. We aim for a society in which parents of children born from now onward will be able to raise them without any exposure to tobacco smoke and the temptation to start smoking. So that they never decide to start smoking. We developed a roadmap toward the smoke-free generation that holds a low threshold for people to start participating and is positively framed. It's consistent with all political colors, takes away polarization and opens conversation. This presentation will discuss the basic principles of the frame, the stepwise roadmap and the instruments we use to achieve our goal: lobby, communication and stakeholders activation, including the results of our approach. And we will show practical examples of how a rapid growing number of parties contribute, such as playgrounds, sports clubs and hospitals that become smoke-free and local governments. Program/Policy process: A roadmap toward a smoke-free generation was created and the efforts of the 3 NGOs were combined to become more effective and efficient in realizing the goal together. Outcomes: More than 100 organization are working together toward a smoke-free generation, environments where children recreate/are are becoming smoke free, the % of smokers is declining, the government is taking its responsibility, the support from society for tobacco control is increasing, and tobacco has been reframed into a positive movement. What was learned: A mutual goal works, positive framing leads to more and more partners that work toward the smoke-free generation and it is possible to turn a negative or neutral tobacco control climate into a climate that is more positive toward effective tobacco control.


2020 ◽  
Vol 70 (4) ◽  
pp. 571-592
Author(s):  
Tamás Vasvári

AbstractKornai (2014) described the problems of municipal indebtedness in Hungary and analysed the process of bailout carried out between 2011 and 2014. In the same period, the central government also reformed the local government system, which included serious limitations of their financial independence. This study re-examines the state of the soft budget constraint (SBC) of Hungarian local governments. To start, the general theoretical framework of SBC is introduced. Then, the budget constraint on the Hungarian local governments before the bailout is described briefly, followed by an assessment of the corresponding measures which were expected to offset the negative messages of the completed bailout and to harden the budget constraint. The study concludes that the central government decided to harden the budget constraint through the introduction of new hierarchical mechanisms, while the development of fiscal discipline stopped. On the one hand, this resulted in the consolidation of municipal budgets, but on the other, it was accompanied by a serious limitation of local autonomy, projects and borrowing in general, while the central government employs specific administrative tools to show favour to some settlements according to its (political) interests.


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