Suchergebnisse

Redistribution of resources through central–local government grant systems is justified as fiscal equalization, the subject of a substantial literature, underpinned by normative assumptions and a rational-synoptic model of the policy process. Goals are known and policy outcomes are measurable. In Britain and France, this approach is not helpful to understanding. Theories of fiscal equalization are problematic and inconsistent. There is no agreed territorial welfare function against which outcomes can be assessed. A politically based interpretation sees grant allocation as part of intergovernmental politics, in which conceptions of fiscal equalization are used largely for legitimation. Politics guides decisionmaking and the main test of policy applied by governments is political acceptability. The two cases of Britain and France do show important differences in intergovernmental politics. In France, change is incremental and negotiated. In Britain it is radical and unilateral, though outcomes often fall short of expectations as policy is modified in implementation.

US and Canadian cities face many of the same imperatives of competition for development and growth. Yet cultural differences and the role of higher level governments produce different outcomes. This is tested by examining two cities, London, Ontario, and St Cloud, Minnesota, chosen for their economic and demographic similarities. The Ontario provincial government is found to have a more substantial role in managing urban development issues than its Minnesota state counterpart. This reflects differing Canadian and US assumptions about the scope and purpose of government. Further paired comparisons are needed to assess the effect of other variables.

Small States in the Modern World comprehensively assesses the different modes of adaptation by small states in response to the security and economic vulnerabilities posed by global change. It uses a diverse collection of case studies to explore the complexities of change and to place them in their temporal and geographical context

Both Australia and New Zealand (NZ) have enacted general anti-avoidance rules (GAARs) for income tax and goods and services tax (GST) and the Commissioner may, if he/she believes the GAAR has been breached, issue a determination to negate the benefit the avoider or another taxpayer obtains from the transaction.The Commissioner in Australia may, if he believes it is fair and reasonable to do so, make a compensating adjustment in favour of a party adversely affected by a GAAR determination to ensure income tax or GST is not levied twice on the same income or transaction. In NZ, the Commissioner is directed to ensure there is no double taxation for income tax purposes. With GST the legislation is silent.It is the differences in approach between Australia and NZ that is the subject matter of this article. The authors conclude that the Australian regime although not free of difficulties does not present the same problems as does the NZ regime. In Australia the Commissioner must consider making a compensating adjustment and in exercising his discretion, may not use this discretion to impose a penalty on thedisadvantaged taxpayer. In NZ, even though the legislation imposes an obligation of the Commissioner to make a compensating adjustment to avoid double taxation, it seems the courts have been reluctant to enforce this obligation. The authors suggest that even though the NZ GST legislation is silent on this point, the obligations of the Commissioner are the same as for income tax. In reaching these conclusions the authors consider the many problems arising in both countries with the right of taxpayers not to be double taxed after GAAR.

Integration has progressed on 3 fronts: the creation of a common market; the development of common institutions; and the forging of common policies, but they have not proceeded in concert. Asks how and why regional policy has been able to advance to the point that structural funds now account for almost a third of the Union budget. Also asks about the effects of this expansion on political mobilization and the changing roles of the Commission and regional actors in the policy process. (Original abstract-amended)

THE BRITISH CIVIL SERVICE HAS AN UNRIVALED REPUTATION FOR IMPARTIALITY AND ACCURACY, AND IT OPERATES WITHIN A STRONG TRADITION OF MINISTERIAL ACCOUNTABILITY. BUT SOME SEE IT AS A CLOSES AND MONOLITHIC STRUCTURE STRUCTURE WHICH IS IMPERVIOUS TO CHANGE AND IS MORE CONCERNED ABOUT INTERNAL PROCESSES THAN RESULTS. THIS ARTICLE DISCUSSES SOME OF THE REFORMS THAT HAVE BEEN IMPLEMENTED IN THE PAST AND PROPOSALS FOR NEW REFORMS. EACH REFORM HAS HAD ITS OWN PARTICULAR FOCUS BUT THEY SHOULD BE SEEN, NOT AS A SUCCESSION OF DISCRETE EXERCISES BUT AS A SERIES OF EVOLUTIONARY STEPS WHICH ARE TAKING A MONOLITHIC, CENTRALIZED, HORIZONTALLY-STRUCTURED CIVIL SERVICE TOWARDS SOMETHING MORE FEDERAL AND VERTICALLY-BASED. THE MOST RECENT AND THE MOST FAR-REACHING OF THESE REFORMS IS THE "NEXT STEPS" INITIATIVE ANNOUNCED BY THE PRIME MINISTER IN THE HOUSE OF COMMONS IN FEBRUARY 1988.

THE ROLE OF THE SCOTTISH OFFICE IN POLICY-MAKING HAS BEEN SUBJECT TO A NUMBER OF INTERPRETATIONS. IT IS DIFFICULT TO REGARD IT AS HAVING ITS OWN RESERVED POLICY SPHERES BUT IT IS CLEAR THAT IN CERTAIN CIRCUMSTANCES IT HAS THE ABILITY TO FORGE ITS OWN POLICY LINES. IN THE 1950S, IN CONTRADICTION TO THE STATED POLICY OF THE THEN CONSERVATIVE GOVERNMENT, THE SCOTTISH OFFICE WAS ABLE TO SECURE THE DESIGNATION OF A NEW TOWN AT CUMBERNAULD. THE MAIN IMPETUS FOR THIS POLICY CAME FROM THE CIVIL SERVANTS IN THE DEPARTMENT OF HEALTH FOR SCOTLAND, SEEKING TO PRESERVE THE PHILOSOPHY OF THE 1946 CLYDE VALLEY PLAN. THE CASE STUDY THROWS CONSIDERABLE LIGHT ON THE BARGAINING PROCESS WITHIN GOVERNMENT, THE ROLE OF THE SECRETARY OF STATE AS SPOKESMAN FOR SCOTTISH INTERESTS AND THE WAY IN WHICH THE SCOTTISH OFFICE CAN GAIN CABINET APPROVAL FOR ITS PROPOSALS.