1,720,963 research outputs found
An Analysis of Optimal Tax Revenue Sharing for Mexico
We develop an analysis that identifies the characteristics of an optimal system of shared tax collection and intergovernmental transfers. Mathematical optimization is used to find the level of taxes and intergovernmental transfers. Formulas for the optimal level of taxes and transfers to subnational governments are characterized. We suggest reforms to intergovernmental transfers to include the costs of tax inefficiency, some tax equalization transfer rules, and the marginal social benefits of local public spending. Future research could include local public spending with regional externalities, migration, and consider a dynamic model. This article proposes an original theoretical model of optimal tax coordination and transfers. The optimal level of taxes and transfers are identified. This paper proposes reforms to the participation formula for subnational governments
Regional Heterogeneity of Preferences and Intergovernmental Transfers
We develop a model with optimal shares of intergovernmental transfers, and we apply a simulation analysis of our model for the case of Mexico. The main outcomes of this paper are as follows: First, we provide optimal shares of intergovernmental funds to be allocated in each state considering the regional distribution of the benefits of local public spending in Mexico. Second, our analysis shows that the regional heterogeneity of preferences across regions should be an important determinant of federal funds allocated to state governments. Third, the current system of finance relies on a tax revenue sharing accord that emphasizes nationwide tax collection issues as the main determinants of intergovernmental transfers and local spending. Our analysis provides a contrast between how fiscal policy is conducted, and feasible choices of policy reform. Fourth, our analysis of simulation identifies winners and losers from policy reform, and so our analysis contributes to a better understanding of the advantages and shortcomings of the current policy of intergovernmental transfers, providing feasible ways to improve the outcomes of subnational government spendin
Spillover effects of remittances on local public spending in developing economies
We develop a political economy model to study spatial
spillover effects of remittances on local public goods with
inter-regional positive externalities. Our model postulates
that spillovers of remittances are asymmetric with a com
plex pattern that depends on the degree of externalities of
public spending, the inter-regional inequality of income, and
whether local public goods are complementary or substi
tutes. We develop several tests to be verified empirically,
for instance, our model states that if local public goods are
substitutes and externalities are moderate, remittances re
ceived by households in one locality increase government
spending in that locality but reduce spending in other dis
tricts. If externalities are significant, remittances affect local
public spending in high-income localities but do not affect
spending in low-income localitie
Social Weights and the Regional Allocation of Inter-Governmental Transfers
(Pesos Sociales y Asignación Regional de Transferencias Intergubernamentales)Desarrollamos una teoría y un análisis de simulación para calcular las transferencias óptimas de recursos del gobierno central a los gobiernos estatales en México. Nuestros resultados son: Primero, nuestros modelos muestran que el mejor predictor de las transferencias intergubernamentales en México es la densidad poblacional. Segundo, proporcionamos estimaciones sobre las transferencias intergubernamentales óptimas a los estados en México. Nuestro análisis sugiere utilizar la inequidad de la distribución del ingreso en la función de bienestar social como instrumento de política pública y nuestras estimaciones ayudan a entender las ventajas y desventajas del sistema actual de transferencias. La principal limitación de nuestro trabajo es que no considera factores políticos en el cálculo de las transferencias. Nuestro análisis es el primero en desarrollar estimaciones de las transferencias intergubernamentales al utilizar funciones paramétricas Paretianas de la distribución regional del ingreso y las preferencias inter-regionales por el gasto público local. Nuestro trabajo propone una asignación alternativa de transferencias intergubernamentales que podría mejorar el bienestar asociado con el gasto público local en México.We develop a theory and simulation analysis to calculate optimal transfers from the central government to state governments in Mexico. Our results are: First, our models show that the best predictor of intergovernmental transfers in Mexico is population density. Second, we provide estimates of optimal intergovernmental transfers to states in Mexico. Our analysis suggests using the inequality of income distribution in the social welfare function as an instrument of public policy and our estimates help to understand the advantages and disadvantages of the current transfer system. The main limitation of our work is that it does not consider political factors in the calculation of transfers. Our analysis is the first to develop estimates of intergovernmental transfers using Paretian parametric functions of regional income distribution and interregional preferences for local public spending. Our work proposes an alternative allocation of intergovernmental transfers that could improve the welfare associated with local public spending in Mexico
Going Beyond Counting First Authors in Author Co-citation Analysis
The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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