36 resultados para Regime de Transparência Fiscal

em Université de Lausanne, Switzerland


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This paper explores the impact of citizens' motivation to vote on the pattern of fiscal federalism. If the only concern of instrumental citizens was outcome they would have little incentive to vote because the probability that a single vote might change an electoral outcome is usually minuscule. If voters turn out in large numbers to derive intrinsic value from action, how will these voters choose when considering the role local jurisdictions should play? The first section of the paper assesses the weight that expressive voters attach to an instrumental evaluation of alternative outcomes. Predictions are tested with reference to case study analysis of the way Swiss voters assessed the role their local jurisdiction should play. The relevance of this analysis is also assessed with reference to the choice that voters express when considering other local issues. Textbook analysis of fiscal federalism is premised on the assumption that voters register choice just as 'consumers' reveal demand for services in a market, but how robust is this analogy.

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Analyse comparée de la formation et des effets des régimes institutionnels de ressources naturelles en Suisse. Partant du constat de l'accroissement significatif et généralisé de la consommation des ressources naturelles, le projet a pour ambition d'examiner, dans le cas de la Suisse, quels sont les types de régimes institutionnels -régimes composés de l'ensemble des droits de propriété de disposition et d'usages s'appliquant aux différentes ressources naturelles, de même que des politiques publiques d'exploitation et de protection les régulant- susceptibles de prévenir des processus de surexploitation et de dégradation de ces ressources. Dans le cadre de ce projet de recherche financé par le Fonds national suisse de la recherche scientifique (FNRS), il s'agit, dans un premier temps, d'analyser les trajectoires historiques d'adaptation et de changements des régimes institutionnels des différentes ressources sur une durée d'environ un siècle (1900-2000). C'est l'objet des différents screenings. Dans un second temps et à l'aide d'études de cas, ces transformations de (ou au sein des) régimes institutionnels sont analysées sous l'angle de leurs effets sur l'état de la ressource. L'ambition finale de cette recherche est de comprendre les conditions l'émergence de "régimes intégrés" capables de prendre en compte un nombre croissant de groupes d'usagers agissant à différents niveaux (géographiques et institutionnels) et ayant des usages de plus en plus hétérogènes et concurrents de ces différentes ressources. Le champ empirique de la recherche porte plus particulièrement sur cinq ressources que sont: l'eau,l'air, le sol, le paysage et la forêt.

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Herein we report an analysis of an Oxfordian (Upper Jurassic) paleoreef located in the Swiss Jura Mountains. The paleoreef is located in a Middle Oxfordian transitional interval in which sedimentation switched from marl-dominated to carbonate-dominated deposits. The paleoecosystem is composed of four successive fossil communities characterized by microsolenid corals and organisms that specialized in suspension feeding. Carbon isotopes measured from echinoid spine carbonates exhibit a positive trend from similar to 1.0 parts per thousand to 2.5 parts per thousand in delta(13)C values from the base to the top of the paleoreef. Comparison of delta(13)C curves with organic matter and belemnites shows different patterns not compatible with a global variation of the carbon cycle. Similar fossil assemblages and stratigraphic sequences identical in age are found along the continental margin of the Tethys-Atlantic Ocean. This biolithostratigraphic succession corresponds to increasing delta(13)C values of marine and biogenic carbonates, to the transition from marl-dominated to carbonate-dominated deposits, and to the development of carbonate platforms, which together suggest a change in the carbon cycling regime within the Tethys-Atlantic Ocean system.

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Empirical literature on the analysis of the efficiency of measures for reducing persistent government deficits has mainly focused on the direct explanation of deficit. By contrast, this paper aims at modeling government revenue and expenditure within a simultaneous framework and deriving the fiscal balance (surplus or deficit) equation as the difference between the two variables. This setting enables one to not only judge how relevant the explanatory variables are in explaining the fiscal balance but also understand their impact on revenue and/or expenditure. Our empirical results, obtained by using a panel data set on Swiss Cantons for the period 1980-2002, confirm the relevance of the approach followed here, by providing unambiguous evidence of a simultaneous relationship between revenue and expenditure. They also reveal strong dynamic components in revenue, expenditure, and fiscal balance. Among the significant determinants of public fiscal balance we not only find the usual business cycle elements, but also and more importantly institutional factors such as the number of administrative units, and the ease with which people can resort to political (direct democracy) instruments, such as public initiatives and referendum.