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Artigos de revistas sobre o assunto "Salience fiscale"

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Ferraresi, Massimiliano. "Political Budget Cycle, Tax Collection, and Yardstick Competition". B.E. Journal of Economic Analysis & Policy 21, n.º 3 (8 de março de 2021): 1149–61. http://dx.doi.org/10.1515/bejeap-2020-0380.

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Abstract This paper exploits the political cycle of Italian municipalities to test for the presence of strategic interactions in the collection of local taxation. The revenue from the personal income tax surcharge—a tax tool of low salience—is (positively) plagued by political manipulation and is found to be a strategic complement, but only when mayors run for re-election, a finding consistent with the yardstick competition hypothesis. More salient fiscal tools, such as property tax and user fees and charges, are also (negatively) affected by budget cycles, but they do not appear to be spatially correlated.
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Wong, Norman C. H., e Zachary Massey. "Implicit Attitudes and Terror Management: Pilot of Implicit Association Test as a Means of Measuring Death-Thought Accessibility". International Journal of Social Science Studies 11, n.º 5 (9 de outubro de 2023): 28. http://dx.doi.org/10.11114/ijsss.v11i5.6448.

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Terror management theory (TMT; Greenberg, Pyszczynski, & Solomon, 1986) has been extensively tested and applied in a variety of contexts. One of the major criticisms of TMT is that there are methodological issues with assessing some of the proposed processes within the theory, such as activation of death thought accessibility. The present study provides an initial test of a proposed alternative for measuring death thought accessibility using an image-based implicit association test instead of the traditional word fragment completion task used in a majority of TMT research. An experiment was carried out with 200 undergraduate students using a 2 (mortality salience: Yes or no) x 2 (social/fiscal conservatism: Low or high) between-subjects design. Results provided partial empirical support for the use of an IAT-based measure for death thought accessibility relying on color images. The IAT-based measure outperformed the traditional word fragment completion task at discriminating between mortality and non-mortality salient participants in terms of death thought accessibility.Moreover, this study also tested the mortality salience hypothesis to determine whether mortality salience activates cultural worldview defenses following a brief delay. Specifically, participants with differing political ideologies were asked to evaluate an editorial in support of the Muslim ban. Results found that after being reminded of their death, participants with strong levels of conservatism reported more positive attitudes toward the Muslim ban, relative to those in the control condition (i.e., non-mortality salient). Implications of the findings for this study as well as directions for future research are discussed.
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Miodownik, Dan, e Ravi Bhavnani. "Ethnic Minority Rule and Civil War Onset How Identity Salience, Fiscal Policy, and Natural Resource Profiles Moderate Outcomes". Conflict Management and Peace Science 28, n.º 5 (novembro de 2011): 438–58. http://dx.doi.org/10.1177/0738894211418426.

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Using an agent-based computational framework designed to explore the incidence of conflict between two nominally rival ethnic groups, we demonstrate that the impact of ethnic minority rule on civil war onset could be more nuanced than posited in the literature. By testing the effects of three key moderating variables on ethnic minority rule, our analysis demonstrates that: (i) when ethnicity is assumed to be salient for all individuals, conflict onset increases with size of the minority in power, although when salience is permitted to vary, onset decreases as minority and majority approach parity; (ii) fiscal policy—the spending and investment decisions of the minority EGIP—moderates conflict; conflict decreases when leaders make sound decisions, increases under corrupt regimes, and peaks under ethno-nationalist regimes that place a premium on territorial conquest; and lastly (iii) natural resources—their type and distribution—affect the level of conflict which is lowest in agrarian economies, higher in the presence of lootable resources, and still higher when lootable resource are “diffuse”. Our analysis generates a set of propositions to be tested empirically, subject to data availability.
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Fernandez-Albertos, Jose, e Alexander Kuo. "Selling Austerity: Preferences for Fiscal Adjustment during the Eurozone Crisis". Comparative Politics 52, n.º 2 (1 de janeiro de 2020): 197–227. http://dx.doi.org/10.5129/001041520x15682460031849.

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What explains individual preferences for austerity during the eurozone crisis? To what extent are such preferences affected by the specific content of austerity policies or EU-related factors? To address these questions, we present new data and embedded experiments that test theories of austerity preferences, from a survey of a crisis-hit country, Spain. We find little support for austerity as conventionally measured, but such support can increase if specific reasons or benefits are made salient. The endorsement by the EU has no effect on austerity support, but support for spending wanes when tax increases and concerns about fiscal commitments to the EU are made salient. The results help understand how unpopular policies such as austerity might be sometimes palatable to large segments of the general public.
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Winzen, Thomas. "Die differenzierte Integration aus Sicht der Öffentlichkeit: eine umstrittene Handlungsoption". integration 46, n.º 2 (2023): 115–27. http://dx.doi.org/10.5771/0720-5120-2023-2-115.

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This contribution discusses how the populations of the member states of the European Union (EU) view differentiated integration. I argue that public opinion is not generally positive, negative, or indifferent. Instead, three factors are decisive for the patterns of public support and opposition: the general attitudes of the populations and party elites, the benefits from and voluntary nature of specific proposals for differentiated integration for the affected countries, and the strength and salience of negative externalities for other member states. These factors suggest that proposals for differentiation in some important policy issues –⁠ ⁠f. ex. strengthening fiscal solidarity – would lead to significant controversies within and between the populations of the member states.
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Teixeira, Caroline Reis, e Enlinson Mattos. "Competição política e a resposta fiscal para municípios do Brasil". Economia Aplicada 25, n.º 4 (23 de novembro de 2021): 545–80. http://dx.doi.org/10.11606/1980-5330/ea158362.

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Este artigo utiliza a metodologia de regressão em descontinuidade sharp para investigar se competição política afeta alocação dos gastos públicos entre municípios do Brasil. Os dados das eleições de 2004 a 2016 sugerem que o nível de competição política parece ter se alterado ao longo dos ciclos eleitorais, uma vez que encontramos a migração de votos para candidatos mais competitivos menos intensa do que o descrito na literatura (Fujiwara 2011, Chamon et al. 2017). Adicionalmente encontramos evidências de que municípios com eleições mais competitivas reduziram seus gastos administrativos (menos salientes) em anos de eleição.
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Coleman, John J. "State Formation and the Decline of Political Parties: American Parties in the Fiscal State". Studies in American Political Development 8, n.º 2 (1994): 195–230. http://dx.doi.org/10.1017/s0898588x00001243.

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The shifting salience of political parties is a central issue in American political development. From the debates over colonial “parties” to debates over the relevance of realignment theory in the 1980s and 1990s, scholars have attempted to assess the impact of political parties on political development. One topic that has provoked particularly extensive debate is the status of parties since World War II. Scholars point to confidence gaps, realignment, and institutional displacement, among other factors, to explain the postwar decline of political parties. But there are problems: Analytical frameworks explaining decline cannot account for recent signs of party resurgence; frameworks explaining resurgence typically account for little of the decline. Those focused on one aspect of the party system (e.g., parties in Congress) rarely offer insights on other aspects (e.g., parties in the electorate). What is needed is an approach that places parties within their structural settings. If these settings change, parties may change.
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Holbrook, Colin, Lucía López-Rodríguez e Ángel Gómez. "Battle of Wits". Social Psychological and Personality Science 9, n.º 3 (abril de 2018): 319–27. http://dx.doi.org/10.1177/1948550617746219.

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Political conservatism and threat salience have been consistently associated with intergroup bias. However, prior research has not examined potential effects of conservatism and/or threat on the attribution of relative in-group/out-group intelligence. In a cross-cultural study conducted in Spain and the United Kingdom, priming violent conflict with ISIS led participants to view an in-group ally as relatively more intelligent than an out-group adversary, in an effect mediated by feelings of anger (but not fear or general arousal). Conservatism similarly predicted biased perception of the ally’s relative intellect, a tendency that was driven by militaristic (not social/fiscal) political attitudes but was not explained by associated increases in state anger following conflict cues. This overall pattern indicates that conflict cues and militaristic political orientation heighten assessments of relative intergroup intellect during warfare via distinct affective and attitudinal pathways.
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Ndamsa D. Thomas, Mbiydzenyuy Courage Sevidzem e Tangwa M. Wiykiynyuy. "Fiscal Decentralization and Intergovernmental Fiscal Relations in Sub-Saharan Africa: A Critical Literature Survey and Perspectives for Future Research in Cameroon". PanAfrican Journal of Governance and Development (PJGD) 3, n.º 2 (30 de agosto de 2022): 166–93. http://dx.doi.org/10.46404/panjogov.v3i2.3944.

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Much literature exists on fiscal decentralization and intergovernmental fiscal relations in sub-Saharan Africa, and some of the very salient policy actions that have impacted local government development have emerged from such literature. The developing world, including sub-Saharan Africa (SSA), has markedly promoted fiscal decentralization in the last three decades. However, many important aspects of fiscal decentralization in SSA and Cameroon, in particular, have not been addressed by existing literature. The main objective of this review paper is, therefore, to identify the literature gaps and design an agenda for future research in the areas of fiscal decentralization and intergovernmental fiscal relations that has the potential to impact policy and spur development in Cameroon. A qualitative research methodology (content analysis) is used to gather, group, and offer a critical look at existing literature on the benefits of fiscal decentralization and intergovernmental fiscal relations in sub-Saharan Africa. It uses an integrative review and a standardized approach of abstracting appropriate information from each article and performing an appropriate analysis of the literature survey of a few decentralized countries in SSA as the population focused on in the primary studies. This review paper recommends that areas for further research on FD in Cameroon should include: Types of funding autonomy desired by local government councils in Cameroon; Revenue sharing formulas that are good for Cameroon’s economic development; How central government transfers enhance local revenue mobilization in councils which share the same political affiliation as the ruling party compared to those who do not. Studies that point to new ways of generating supplementary financing at the local level in Cameroon to match the increased responsibilities due to decentralization are still rare. The percentage of shares of central government revenue transfers to local communities is necessary to reduce poverty and inequality, and what agency and criteria should be put in place to control the execution of these transfers? The above recommendations of this review paper will greatly inform theory, policy, and practice on fiscal decentralization realities in SSA as a whole and Cameroon in particular.
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Büttner, Gabriela Zucatti. "DO PROCEDIMENTO DA EXECUÇÃO FISCAL: DA INAPLICABILIDADE DO INSTITUTO DA DESCONSIDERAÇÃO DA PERSONALIDADE JURÍDICA". Revista da ESMESC 27, n.º 33 (11 de novembro de 2020): 231–56. http://dx.doi.org/10.14295/revistadaesmesc.v27i33.p231.

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O presente artigo possui como objetivo a análise da não aplicação do incidente da desconsideração da personalidade jurídica no âmbito das ações de execução fiscal. Ainda, estudar-se-á a origem do incidente nos processos judiciais e a sua normatização pelo Código de Processo Civil de 2015. Demonstrar-se-á que as ações de execução fiscal possuem procedimento próprio ante a necessidade de celeridade de tramitação. Trata-se de um rito diferenciado em que é necessária a observância dos regramentos específicos da matéria. A agilidade na tramitação do procedimento fiscal é um dos principais motivos da não aplicação do incidente. Observa que se trata de cobranças de créditos públicos que visam a toda uma coletividade. No caso de existir a necessidade de quitação dos créditos de maneira satisfatória, haverá sim a desconsideração da personalidade jurídica. No presente artigo, demonstrar-se-á que a desconsideração ocorre dentro do próprio procedimento, tendo em vista a necessidade de celeridade e economia processual. Salienta-se que o procedimento resguarda os direitos e as garantias individuais e coletivas previstas na Constituição e no ordenamento brasileiro. Também, neste artigo, se demonstrará que a desconsideração da personalidade jurídica observa o contraditório e a ampla defesa dos sócios-administradores da pessoa jurídica executada.
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Teses / dissertações sobre o assunto "Salience fiscale"

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Mo, Zhexun. "A Few Essays on the Political Economy of Inequalities in Africa and China". Electronic Thesis or Diss., Paris, EHESS, 2024. http://www.theses.fr/2024EHES0057.

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Cette thèse de doctorat s’inscrit dans mes intérêts de recherche générale à l’intersection de l’économie du développement, de l’économie politique et de l’histoire économique. Plus précisément, mon programme de recherche se concentre autour de deux axes principaux. D’une part, en numérisant des ensembles de données historiques à grande échelle, j’explore les vicissitudes à long terme des inégalités sous des formes multidimensionnelles en Afrique et en Asie de l’Est, en particulier leurs déterminants historiques (via l’avènement et la fin du colonialisme, la montée et la chute de différents régimes politiques, etc.) et leurs interactions à long terme avec le développement contemporain et les résultats de la croissance. D’autre part, j’adopte une perspective plus micro en concevant des expériences d’enquête transnationales pour comprendre comment les gens perçoivent subjectivement les inégalités et forment leurs préférences en matière de redistribution, en particulier dans les pays en développement où la forte présence d’institutions traditionnelles et des trajectoires de croissance uniques peuvent avoir façonné la vision des citoyens sur l’inégalité et le développement de manière différente, les idées tirées pouvant également éclairer les politiques pour un développement plus durable à long terme. Dans cette thèse de doctorat, je tente de répondre à ces questions en me concentrant sur les dimensions de recherche susmentionnées en quatre chapitres traversant les territoires de l’Afrique de l’Ouest et de l’Asie de l’Est. Dans le premier chapitre, j’examine les déterminants historiques de la conception des institutions coloniales françaises en Afrique de l’Ouest, En particulier, je me concentre sur l’un des épisodes de travail forcé les plus draconiens intégrés dans le système de conscription de l’époque, spécifiquement au Mali colonial où les réservistes militaires étaient exploités pour les travaux publics et la construction de chemins de fer. J’estime les répercussions à long terme du travail forcé colonial en collectant manuellement un énorme ensemble de données historiques sur les soldats coloniaux au Mali avec mes collègues qui recherchent sur le développement au Mali contemporain. Dans mes deuxième et troisième chapitres, je m’éloigne du colonialisme en Afrique de l’Ouest et me plonge dans l’étude des perceptions des inégalités et de la formation des préférences redistributives dans la Chine contemporaine. À travers deux expériences d’enquête consécutives avec mes co-auteurs,nous constatons que les attitudes des citoyens chinois envers les inégalités et les préférences pour la redistribution diffèrent significativement des idéaux occidentaux, et nous tentons de rationaliser cet ensemble unique de préférences avec l’expérience économique transitoire de la Chine et la faible agence politique de la population. Dans mon dernier chapitre, je retourne dans l’histoire de la Chine au 20e siècle et, avec mes coauteurs, nous estimons l’évolution à long terme de l’accumulation de la richesse nationale chinoise depuis la fondation de la République de Chine (1911) jusqu’en 2020. Nous trouvons des modèlestrès frappants en ce qui concerne la dynamique de l’accumulation de la richesse d’un pays ayant subi des trajectoires politiques et de développement drastiques au cours du siècle dernier, ce qui ouvre la voie à plus de dialogues pour comprendre la relation complexe entre inégalité et croissance en Chine et dans le monde en développement en général à l’avenir
This Ph.D. dissertation speaks to my general research interests at the intersections of development economics, political economy and economic history. Specifically, my research agenda centers around two main axes. On the one hand, by digitizing large-scale historical datasets, I explore the long-term vicissitudes of inequalities in multi-dimensional forms in both Africa and East Asia, in particular their historical determinants (via the advent and end of colonialism, the rise and fall of different political regimes, etc) and their long-run interactions with contemporary development and growth outcomes. On the other hand, I zoom in from a more micro perspective, by designing cross-country survey experiments, in order to understand how people subjectively perceive inequalities and form preferences for redistribution, especially in developing countries where the strong presence of traditional institutions and unique growth trajectories could have shaped citizens to view inequality and development in alternative manners and the insights from which could also inform policy-making for more sustainable development in the longer run. In this Ph.D. thesis, I attempt to answer these questions centering around the aforementioned research dimensions in four chapters, traversing the territories of West Africa and East Asia. In the first chapter, I examine the historical determinants over the design of French colonial institutions in West Africa. In particular, I zoom in on one of the most draconian forced labor episodes embedded in the conscription system at the time, specifically in colonial Mali where military reservists were exploited for public works and railway construction, and estimate the long-term developmental repercussions of colonial forced labor by hand-collecting an enormous historical dataset on colonial soldiers in Mali together with my colleagues researching on development in contemporary Mali. In my second and third chapters, I depart away from colonialism in West Africa, and dive into investigating inequality perceptions and the formation of redistributive preferences in contemporary China. Via two consecutive survey experiments with my co-authors, we find that Chinese citizens’ attitudes towards inequalities and preferences for redistribution differ significantly from the western ideals,and we attempt to rationalize this unique set of preferences with China’s transitional economic experience and low political agency of the population. In my final chapter, I go back into the history of China in the 20th century, and together with my co-authors, we estimate the long-run evolution of Chinese national wealth accumulation from the founding of the Republic of China (1911) till 2020. We find very striking patterns with regards to the dynamics of wealth accumulation of a country having undergone drastic political and development trajectories over the past century, which paves the way for more dialogues on understanding the intricate relationship between inequality and growth in China and the developing world at large in the future
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Livros sobre o assunto "Salience fiscale"

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Eibl, Ferdinand. Social Dictatorships. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198834274.001.0001.

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Why have social spending levels and social policy trajectories diverged so drastically across labour-abundant MENA regimes? And how can we explain the persistence of social spending after divergence? This books sets out to answer both questions. Itdevelops a theory about the emergence of authoritarian welfare states, arguing that autocratic leaders need both the incentives and the abilities to distribute welfare for authoritarian welfare states to emerge. The former are shaped by coalition-building dynamics at the onset of regime formation while the latter are conditioned by the external environment. At the level of incentives, broad coalitions emerge in the presence of intra-elite conflict and the absence of salient communal cleavages and, if present jointly, provide a strong incentive for welfare provision. Conversely, a cohesive elite or salient communal divisions entail small coalitions with few incentives to distribute welfare broadly. At the level of abilities, a strong external threat to regime survival is expected to undermine the ability to provide social welfare in broad coalitions. Facing a ‘butter or guns’ trade-off, elites shiflpriority to security expenditures; only fiscal surpluses from an abundant resource endowment can provide the necessary resources to avert this trade-off. To explain the persistence of social policy trajectories, the author relies on two important mechanisms in the welfare state literature: ‘constituency politics’ where beneficiaries of social policies avert deviations from the spending path in the form of systemic reforms or large-scale spending cuts; and spill-over effects to unintended beneficiaries who can become important gatekeepers against path divergence.
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Sripati, Vijayashri. Constitution-Making under UN Auspices. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780199498024.001.0001.

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As an 18th century ‘standard of civilization,’ the Western liberal constitution has since been integral to public international law and colonial trusteeship. This book is the first comprehensive treatment of the ostensible purposes why international organizations have internationalized this Constitution: from the League of Nations in Danzig, to the UN starting from Libya in 1949, and from 1989-2018, in more than forty poor states including most recently in Colombia and The Gambia. This pioneering study sets the Constitution’s internationalization via United Nations Constitutional Assistance (UNCA) at centre-stage. The Constitution’s salience makes its post-1989 rise via UNCA the most significant post-Cold War development, one which has spawned and shaped all other legal and political developments. For example, the internationalization of this Constitution (subsumed under the ‘rule of law’ label) drives the famed post-1989 rule of law movement, shaping all sectors from electoral, judicial, security, and parliamentary to international criminal and transitional justice. This Constitution’s internationalization is traced, from France’s drafting of Turkey’s 1856 monetary laws, British lawyer, Travis Twiss’ drafting of Congo’s 1885 constitution to the constitutional assistance offered by the League of Nations during the inter-war period and from 1949, by its successor, the United Nations and through a combined historical international constitutional framework, UNCA’s legitimacy is appraised. Through this new constitutional history of trusteeship, Sripati demonstrates that creating an equitable order requires considering seriously why sovereign states’ constitution-making is being internationalized. The book concludes by arguing that UNCA continues its trusteeship role. UNCA makes a new fiscally oriented addition to the ‘standards of civilization’: ‘transparent, inclusive and participatory’ constitution-making.
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El " Programa Arraigo" y su gestión en al ámbito nacional: El presente informe resume los aspectos salientes del estado actual de gestión de la Comisión de Tierras Fiscales Nacionales - "Programa Arraigo" de la Presidencia de la Nación Argentina. [Buenos Aires, Argentina]: Presidencia de la Nación Argentina, Comisión de Tierras Fiscales Nacionales, Programa Arraigo, 1995.

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Capítulos de livros sobre o assunto "Salience fiscale"

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Alok, V. N. "Republic of India". In The Forum of Federations Handbook of Fiscal Federalism, 213–55. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-97258-5_6.

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AbstractThe chapter deals with the salient features of India’s federal fiscal architecture which is regarded, by many, as unitary in nature. Like other federations, India’s multi-level fiscal system is characterized by two kinds of imbalances, i.e. vertical (due to mismatch in expenditure responsibilities and taxation powers to union, state and local governments) and horizontal (due to high degree of disparities among sub-national governments in their fiscal capacities and fiscal needs). The chapter narrates the structure, process and interplay of institutions including successive union and state finance commissions and their treatments to correct various fiscal asymmetries. It also summarizes the recent reforms in intergovernmental fiscal relations including the system of fiscal transfers, equity and efficiency concerns, role of political institutions and public debts to understand India’s federal finance.
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Poli, Eleonora. "European Economic Governance and Rising Sovereignism". In Financial Crisis Management and Democracy, 241–50. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-54895-7_15.

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AbstractEuropeans have experienced a variety of challenges in recent years. The rise of sovereignism is one of them. Against this backdrop, this chapter analyses the link between the economic crises and the development of right-wing populist parties. It assesses that while the European economic governance, through a set of mechanisms and institutions, acquired a renovated economic and financial equilibrium, it failed to deal with other salient imbalances concerning wage and fiscal policies across European Union (EU) member countries allowing sovereign parties to gain more legitimacy.
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Aiyede, E. Remi, e Beatrice Muganda. "Conclusion: Towards Excellence in Research, Learning and Teaching Public Policy". In Public Policy and Research in Africa, 267–71. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99724-3_12.

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AbstractThis chapter establishes and underscores the salience of the central claims of the chapters of the book, the skills and abilities the readings support as part of the research and public policy programmes. It begins by examining the travails of the effort to promote evidence-informed policy making from the 1950s in the build-up to independence, through the period of central planning, fiscal crisis and recession, structural adjustment, and the entrance and proliferation of independent think tanks. It shows that after a lull during the periods of dictatorship and the shrinking of the democratic space, the liberalisation and democratisation process from the 1990s onwards has rekindled consciousness and interest in promoting evidence-informed policy making. African countries have become part of the evidence revolution indicated by the establishment of national policy evaluation systems across the continent. The chapters together constitute essential materials for understanding various aspects and dimensions of policy making in Africa with emphasis on quality research and excellence in both teaching and learning of the graduate programmes in public policy.
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Donnelly, Michael J. "Federal Systems, Decentralization, and Heuristics". In Group Interests, Individual Attitudes, 182–93. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192896209.003.0009.

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In this chapter I argue that federalism has two contrasting effects on the relationship between regional incomes and attitudes toward redistribution. Administrative federalism increases the salience of regional inequality, thereby making the regional income heuristic a more important determinant of attitudes. On the other hand, fiscal federalism, by moving redistributive politics to a within-region conflict, makes regional inequality less relevant to redistributive attitudes.
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Ishi, Hiromitsu. "The Preconditions for Post-war Economic Growth". In Making Fiscal Policy in Japan, 9–25. Oxford University PressOxford, 2000. http://dx.doi.org/10.1093/oso/9780199240715.003.0002.

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Abstract No doubt, one of the most salient features of Japan’s post-war economic performance was the rapid surge of economic growth from a state of devastation and defeat at the end of the Second World War. This transition is often referred to as an ‘economic miracle’ and continues to attract worldwide attention. In fact, Japan succeeded in catching up with the Western economic powers by the late 1960s, and it has continued to grow, coming to the forefront of major industrialized countries in the 1980s. Since Japan’s remarkable economic growth is unparalleled in history, many relevant lessons can be gleaned by other countries.
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Harvey, Andrew C., e Tommaso Proietti. "Introduction". In Readings In Unobserved Components Models, 117–25. Oxford University PressOxford, 2005. http://dx.doi.org/10.1093/oso/9780199278657.003.0007.

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Abstract The decomposition of economic time series into trend and cyclical components has a long tradition. Along with providing a description of the salient features of a series, the distinction between what is permanent and what is transitory in economic dynamics has important implications for monetary and fiscal policy. The measurement of potential output, output gaps, core inflation and the natural rate of unemployment are all facets of the same problem.
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Bélanger, Éric, e Olivier Jacques. "Federal Government Approval in Canada". In Economics and Politics Revisited, 204–26. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780192871664.003.0009.

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Abstract This chapter examines the impact of macroeconomic, political, and fiscal policy variables on the Canadian federal government’s popularity from 1978 to 2018. It observes a decline in the impact of the macroeconomic variables over time. This decline coincides with a shift in the government’s fiscal policy agenda which has been centred on austerity and deficit reduction since the early 1990s. Until then, Canadians preferred budget deficits and the effect of the economy on executive approval was clear and consistent. As deficits became unsustainable during the economic crisis of the early 1990s, balancing the budget became the government’s main objective. The government’s austerity discourse and actions convinced many Canadians of the purported benefits of a balanced federal budget. Since then, Canadians have rewarded the government for a reduction of budget deficits, and the impact of the economy on the government’s popularity became inconsistent. The authors demonstrate this over-time change using Wald tests, split samples, and rolling regressions. In that respect, their findings provide support to one of the theoretical perspectives laid out in this volume’s introduction, according to which the salience of economic issues has changed over time, a factor that partly explains the variation observed in the relationship between economics and executive approval.
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Muramatsu, Michio, e Farrukh Iqbal. "Understanding Japanese Intergovernmental Relations: Perspectives, Models, and Salient Characteristics". In Local Government Development in Post-war Japan, 1–28. Oxford University PressOxford, 2001. http://dx.doi.org/10.1093/oso/9780199248285.003.0001.

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Abstract The twentieth century has provided rich material for the study of intergovernmental systems or the set of fiscal, administrative, and legal interrelationships that exist among municipal, provincial, and national levels of government. The century has experienced a great variety of intergovernmental arrangements brought about by events such as the rise and fall of socialist regimes in Russia, Eastern Europe, Central Asia, and China; the advent of a large number of nation-states and new, independent governments through the process of decolonization in Africa and Asia; and political and ideological struggle related to welfare-state considerations in much of the industrialized world. Towards the end of the century, however, a certain convergence occurred in favour of greater decentralization, or expanded powers and roles of sub-national or local governments. It is quite apparent, for example, that in many industrialized countries, local governments have become the most important agents for the formulation and implementation of broad swathes of welfare policy relating to ageing, health care, income support for the poor, and so on. In developing countries as well, the post-independence fascination with centralized government is giving way to experimentation with decentralized models.
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Bateman, Will. "Constitutional Dimensions of Monetary Authority under the Gold Standard and Bretton Woods". In FA Mann, 278–305. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/oso/9780198881452.003.0012.

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Abstract The leading monetary jurist of the 20th century, FA Mann, considered central banking to fall within ‘constitutional’ rather than ‘monetary’ law. Adopting that taxonomy, this chapter explores the constitutional dimensions of monetary authority during the first half of the 20th century: the Gold Standard and Bretton Woods. It maps the respective balance of constitutional power between parliamentary institutions and central banks under those monetary systems. Adding legal analysis to existing economic histories, it argues that, from a constitutional perspective, the salient transformation of monetary authority between the Gold Standard and Bretton Woods was the facilitation of parliamentary fiscal power to engage in new-money deficit spending despite inflationary effects. That institutional structure was achieved by legally segregating domestic and international monetary policy: requiring central banks to intervene in foreign-exchange markets to neutralize private-market movements against inflationary (and deflationary) fiscal policy. Impossible to implement under the Gold Standard, this segregation of exchange-rate stability and expansionary fiscal policy followed Keynesian constitutional recommendations and was entrenched in the specific legal norms governing UK and US foreign-exchange operations, namely the IMF Articles of Agreement and the operations of Bretton Woods central banks. It elevated parliamentary fiscal power over monetary authorities in a sharp break from prevailing constitutional practice. Those dynamics, and the institutional stressors they created, were clearly illustrated by the 1964–1967 Sterling Crises. Understanding those matters of constitutional and monetary history allows legal scholars to build a more complete understanding of Mann’s legal aspect, and state theory, of money.
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Clift, Ben. "Narrating the Economy". In The Office for Budget Responsibility and the Politics of Technocratic Economic Governance, 128–58. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780192871121.003.0006.

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Abstract This chapter explores the politics of economic expertise, considering assumptions made about (in)stability, equilibrium, and crisis within capitalism, and the difficulties successive crises posed for those forecasting the British economy’s twenty-first-century trajectory. It drills down into the Office for Budget Responsibility’s understanding of the UK economy and the drivers shaping its evolution under conditions of pervasive uncertainty, homing in on the OBR’s construction of UK growth assessments. To make sense of the economy, the OBR uses the past as a guide to the future, its growth forecasting entailing particular constructions of economic reason, and understandings of capitalism. Charting how thinking about growth forecasting has evolved since the Global Financial Crisis, the chapter investigates crisis-defining and crisis legacy–defining economic ideas, and explores their impact on how the economy is narrated. It focuses on a series of OBR growth downgrades since 2010, and considers how the financial crisis caused forecasters to question the dominant assumptions underlying their long-standing economic models. Rethinking Britain’s economic growth trajectory involved the OBR in the politics of economic method, its altered view on the equilibrium rate of unemployment having implications for the politics of austerity, for example. The OBR’s evolving economic narrative, increasingly alert to secular stagnation dynamics, indicates the policy salience of the OBR’s social construction of fiscal rectitude. The chapter demonstrates the astonishing degree of intuition, judgement, and guesswork that informs growth forecasting, and the significant policy ramifications of evolving OBR thinking. This challenges the view of independent fiscal oversight as a purely technical undertaking.
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Relatórios de organizações sobre o assunto "Salience fiscale"

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Cantens, Thomas, e Gaël Raballand. Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement. Institute of Development Studies (IDS), maio de 2021. http://dx.doi.org/10.19088/ictd.2021.009.

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In the last decade, African authorities and the international community have called for support to increase taxation capacity in order to reduce reliance on aid flows. This commitment to support tax administrations was reflected in the 2015 Addis Tax Initiative (ATI), which advocated ‘to double assistance to developing countries in order to strengthen their tax systems and administrations’ by the year 2020 (IMF 2017: 6). Increasing domestic resource mobilisation is even more salient for state-building in fragile states, in terms of providing costly services to citizens, including security, across national territory. There is a rich literature (Acemoglu and Robinson 2012; Besley and Persson 2009) arguing that robust and inclusive fiscal institutions are essential for state-building and economic growth. This is not the situation in fragile states.
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