CAN STATE AND LOCAL GOVERNMENTS ASSUME MORE OF THE COSTS OF WATER DEVELOPMENT?1

ABSTRACT As availability of funds in the federal budget for water development has decreased recently, pressure has increased for state and local governments to pay a larger share of the costs. In this situation a difficult question immediately arises-what is the capability of state and local governments to pay a larger share? Of course, there is no easy answer. Expenditures of public funds are policy outcomes of a government's political process in which political, economic, legal and other factors are involved in complex relationships. The traditional sources of capital funds for state and local governments include bond proceeds, tax revenues, and federal financial aid (state aid is also a major source of local government funds). The issuing of bonds is hampered by a variety of legal debt limitations, but there are means for circumventing the limitations. State and local governments vary widely in amounts of taxable resources available and in the extent to which these resources have been tapped. More effective use of revenue resources could be made in some cases. New sources of capital funds for water development ought to be considered-a fee on the use of water per se, for example. Costs associated with water use currently are imposed to cover development costs, but a state might impose additional use fees earmarked for a state water development fund.     

The marginal cost of public funds of mineral and energy taxes in Peru

We estimate the Marginal Cost of Public Funds (MCPF) for Peru using a detailed computable general equilibrium (CGE) model. Revenues from all major sources (including taxes on factors of production, natural resources such as energy and minerals, consumption, and imports) are examined. Our focus is on the efficiency implications of mineral and energy taxes, given their importance to Peruvian public finance. The primary data are from the Global Trade Analysis Project (GTAP) as modified to include detailed tax information from the Peruvian Ministry of Economy and Finance and the Peruvian Internal Revenue Service. Consistent with the theories of public finance, we find that the MCPF is greater for activities that face high or widely varying tax rates. The taxes on energy and mineral activities represent a clear illustration of this relationship. The results presented in this paper indicate opportunities to improved efficiency in the current tax mix, and also indicate the financing costs of proposed expenditures that would be funded with taxes on energy and natural resources.     

Landfill diversion in a decentralized setting: A dynamic assessment of landfill taxes

We analyze the process of landfill diversion and its main determinants, by embedding the dynamics in a frame where economic, geographical and policy variables come into play. In addition to structural and economic drivers, we primarily investigate whether the Italian tax has been effective in supporting landfill diversion. Although the Italian landfill tax dates back to 1996, the oldest in the EU, its effectiveness in terms of landfill diversion has not been assessed yet. The complexity primarily derives from the decentralized regional implementation and the absence of a full coherent dataset covering all regions. We merge this new and original data on taxes to an integrated dataset which includes economic, waste and policy variables at regional level over the period 1999–2008. Panel regressions show that the effect of tax is significant, even when taking into account for its possible endogeneity. Regions that have increased such taxes have improved waste disposal performances over time. Landfill taxes are surely not the only instrument policy makers might introduce, but they seem to play a relevant role in the evolution of Italian waste disposal performances.     

An evaluation of the relative performance of alternatively structured resource rent taxes

This paper is motivated by the observation that although both the Australian and British governments have imposed resource rent taxes (RRTs) on their petroleum industries, these taxes have different structures, with the British form featuring both a higher threshold rate-of-return on capital above which tax is payable (r), and a higher rate of tax for these excess profits (t), than the Australian form. The analysis in the paper finds that the revenue-generating performance of alternatively structured RRTs depends both on the profit margin on extracted resource and on the riskiness of the resource deposit. Hence no single structure is superior in all situations, although a low r, t pair is better if profit margins and riskiness are low, while a high r, t pair is better if these factors are high. It is suggested that the choice of RRT structure should be conditional on an ex ante evaluation of these factors.     

促进我国环保产业发展的税收政策研究

阐述了税收政策介入环保产业发展的理论基础，即外部性和公共产品理论决定了环保产业的发展需要税收优惠政策给予支持；分析了我国现有环保产业的所得税政策、增值税政策和营业税政策；提出了应完善现有税制及税收分配体制等促进我国环保产业发展的税收政策建议。     

Establishing an effective production sharing type regime for petroleum

The primary reason for developing a nation's petroleum resources for export is to generate government revenues. The goal of most governments is to maximize the net present value of their petroleum revenues subject to efficient exploration and production practices and depletion considerations. This paper seeks to provide a basis for the determination of an effective tax regime that will achieve this goal. The analysis focuses on 12 standard production sharing contract options applied to four hypothetical exploration environments. A relatively recent Resource Rent Tax option is also examined as an add-on to production sharing contracts or other tax regimes. The results highlight the need for governments to understand and to use: (1) appropriate profit criteria, (2) an understanding of multi-national petroleum corporation behaviour, and (3) a priori geologic information in establishing effective tax regimes for petroleum.     

德国环境税的经验及其对中国的借鉴意义

随着经济社会的发展,我国环境质量状况形势严峻,环境保护体制及法制滞后、公众环保意识薄弱.目前中国环境税制的改革正在进行,但是面临着税系建设、征收方法、保障措施等方面的系列挑战.本文通过系统调研经济合作与发展组织（OECD）的环境税发展历程及发展现状,重点介绍了德国的环境税收体系,并对其特点及成功经验进行深入分析,进而对比了中国现行的环境政策及税收制度,最后指出了德国环境税的成功经验及其对中国环境税收改革的启示.本研究对于我国环境税制建设与改革、大力推进生态文明建设等方面具有重要借鉴意义.     

基于内容分析法的旅游安全管理政策设计研究

基于系统角度探讨了旅游安全管理的目标,借鉴公共部门激励、企业监管和旅游者行为等相关研究构建了政策效力—政策目标—政策工具的分析框架,并运用内容分析法对我国104份政策文件进行分析。结果发现:目前我国旅游安全管理法制建设仍不健全,政策工具使用存在对地方政府、旅游企业和旅游者激励不足的问题。在此基础上,提出完善旅游安全管理法律体系,优化对地方政府的激励机制设置,灵活运用政策工具等建议。     

OIL EXPLORATION STRATEGIES FOR DEVELOPING COUNTRIES

This paper focuses on the roles of governments of developing countries in the oil exploration area; roles ranging from passive tax collectors to production sharers to full State ownership and control. The historical failure of governments to take full control of this key area is seen as partially due to myths: that only the big international oil companies have the necessary technology and capital and can afford the risk of oil exploration and development. Three case studies showing the large benefits to a developing country from full State control are examined: Mexico, India and Vietnam. It is concluded that only full State control can ensure that the riches of oil can be harnessed for a developing country, and governments are urged to develop greater knowledge both about the international oil industry and their country's potential resources.     

国家环境经济政策进展评估报告2020

本年度国家环境经济政策进展评估报告采用实地调研法和政策分析法,对2020年我国环境经济政策进展进行了系统评估,总体结论认为环境经济政策在污染防治攻坚战和生态环境质量改善中发挥了积极作用,有效支撑服务了高质量发展。绿色财政、环境资源价格、绿色税收、生态补偿、绿色金融等政策推进取得了积极进展,但是环境经济政策体系仍不够完善,服务于生态文明建设的环境经济政策仍然存在结构性短缺,需要积极推进环保投融资、生态补偿等环境经济政策的创新运用,着力构建支撑高质量发展和高水平生态环境保护的长效机制。     

Trends in foreign investment : Agreements in the resources industry

Recent agreements between host country governments and foreign investors in the resource industries reflect an effort to meet the objectives of both parties. In some cases majority government ownership is combined with management control and the right of veto on certain policy questions by the foreign investor. Imaginative tax formulas are built into agreements that combine the principle of excess profits taxes with that of a minimum DCF rate of return. Expropriation risk is being limited by employing a high debt-equity ratio. Foreign investors are agreeing to programmes and policies that promote host country economic and social development, while host country governments are quaranteeing foreign investors against changes in laws that would affect their profits.     

The use of best management practices to respond to externalities from developing shale gas resources

The public is concerned that activities accompanying hydraulic fracturing in the development of shale gas resources are unnecessarily adversely affecting them and the environment and is petitioning elected representatives to take actions to reduce risks. The health risks associated with fracturing chemicals and air pollutants are relatively unknown and constitute the impetus for public concern. An evaluation of state legal and regulatory provisions regarding best management practices discloses that states are not adopting timely regulations to protect people and the environment from activities accompanying hydraulic fracturing. Simultaneously, regulatory policy concerning negative externalities suggests that governments underinvest in the protection of human health and environmental quality. Governments have choices in protecting people from dangers that accompany shale gas development. Due to the risks of injuries and unpaid damages from shale gas development, governmental policies need to evolve to accord people greater health protection.     

State mineral production taxes and mining law reform

Fuel and leasable minerals mined in the United States have historically been subject to federal royalties while locatable minerals have not. In recent years there have been multiple attempts to alter this policy and subject locatable minerals to federal royalties as well; most recently the preliminary 2012 Obama budget included a gross royalty on hard-rock mining on public lands. This paper analyzes the issue of imposing such federal royalties from both a legal and economic perspective. From a legal perspective, it is argued that the state of western property rights precludes royalties on currently extant claims so revenues from a royalty would not be realized for many years. From an economic perspective, it is argued that the effect on revenue would be smaller than one might anticipate due to such a royalty crowding out state levies or encouraging vertical disintegration on the part of mining firms to avoid much of the burden of the royalty.     

Local government policies toward environmentally sensitive areas in British Columbia,Canada; Washington and Oregon,USA

While there has been sustained debate on the issue of provincial and state versus local government environmental planning, maintaining privately owned natural resources in the public interest is increasingly viewed as beyond the scope of local governments alone. This paper describes and compares province- and state-level mandates and options for local governments (i.e., city, county, or district) to regulate land uses of environmentally sensitive areas (ESAs) in British Columbia in Canada and in Washington and Oregon in the United States. We define ESAs as landscape elements or places that are vital to the long-term maintenance of biological diversity, soil, water, and other natural resources, especially as they relate to human health, safety, and welfare, both on-site and in a regional context. Underlying similarities are that all three jurisdictions legally express the need for land-use planning by local governments in managing ESAs. Although all three jurisdictions exhibit similar problems in their attempt to accomplish this, ESA planning by local governments is an optional process in British Columbia and Washington but mandatory in Oregon. Furthermore, actual processes prescribed by each of the three jurisdictions are quite different. The information base upon which local regulation of privately held ESAs depends is variable, both within and between the province- and statelevel jurisdictions. Other than for some specific water-related resources, standard definitions and inventory methods for ESAs are lacking, as is coordination among local governments or among the province- and state-level governments. This study concludes that there is a need for a regional environmental information system in the Pacific Northwest based upon an integrated and scientific approach toward ESA structures and functions.     

Intergovernmental relationships after disaster: state and local government learning during flood recovery in Colorado

ABSTRACT

When communities experience disaster, emergency response and recovery are led internally, based on local-level policy decisions and priorities. Decisions about how or whether to rebuild are made by local governments. Higher governmental authorities such as states and provinces may institute their own disaster recovery processes and policies in addition to or in competition with local governments. Greater intergovernmental engagement could increase resources and knowledge, which would yield higher levels of learning and result in superior disaster recovery policy outcomes. The role of higher authorities, then, can have important implications for policy processes and outcomes. The learning literature includes a dearth of studies that analyze the relationships between state and local governments during disaster recovery. We move the learning literature forward by analyzing intergovernmental relationships during disaster recovery. We find that learning within local governments is associated with higher levels of resource flows from state agencies as well as more collaborative intergovernmental relationships. We also find that state governments can improve processes for disaster recovery assistance and bring together disaster-affected local governments to promote learning during the recovery process. While this study focused on relationships constrained by U.S. federal dynamics, the lessons are useful to other multilevel governance systems.     

推动我国消费绿色转型的路径研究——基于多重外部影响因素视角

绿色消费是我国推动经济高质量发展,实现绿色发展和2030年可持续发展目标的关键领域之一。目前我国绿色消费意愿正不断上升,绿色产业迅速兴起;从市场机制来看,绿色消费通过供求关系变化影响经济绿色发展。特别是在建设绿色“一带一路”的进程中,以更大力度在更广范围推动绿色消费正当其时。分析发现,影响绿色消费的因素主要包括消费观念,以绿色标准和认证制度、政府绿色采购制度、税收和绿色激励机制为代表的公共政策以及绿色供给产品和服务的质量等。当前中国消费者的绿色消费观念和意识仍旧淡薄,公共政策制定仍不完善,在引导绿色消费方面的作用仍旧较弱,同时还存在绿色产品供应不足、绿色技术创新不足等方面的问题,影响了绿色消费理念向实际绿色消费行为的转化。对此政府可以通过完善绿色采购制度、推动出台绿色采购法、扩大绿色消费品的财政补贴范围、扩大开放等方式推动我国消费向绿色转型。     

Reducing Nonpoint Source Pollution Through Collaboration: Policies and Programs Across the U.S. States

Nonpoint source (NPS) pollution has emerged as the largest threat to water quality in the United States, influencing policy makers and resource managers to direct more attention toward NPS prevention and remediation. In response, the United States Environmental Protection Agency (USEPA) spent more than $204 million in fiscal year (FY) 2006 on the Clean Water Act’s Section 319 program to combat NPS pollution, much of it on the development and implementation of watershed-based plans. State governments have also increasingly allocated financial and technical resources to collaborative watershed efforts within their own borders to fight NPS pollution. With increased collaboration among the federal government, states, and citizens to combat NPS pollution, more information is needed to understand how public resources are being used, by whom, and for what, and what policy changes might improve effectiveness. Analysis from a 50-state study suggests that, in addition to the average 35% of all Section 319 funds per state that are passed on to collaborative watershed groups, 35 states have provided financial assistance beyond Section 319 funding to support collaborative watershed initiatives. State programs frequently provide technical assistance and training, in addition to financial resources, to encourage collaborative partnerships. Such assistance is typically granted in exchange for requirements to generate a watershed action plan and/or follow a mutually agreed upon work plan to address NPS pollution. Program managers indicated a need for greater fiscal resources and flexibility to achieve water quality goals.     

Reducing carbon emissions in Portugal: the relative roles of fossil fuel prices,energy efficiency,and carbon taxation

We assess the role of fossil fuel prices, energy efficiency, and carbon taxation in achieving climate policy goals using a dynamic general-equilibrium model of the Portuguese economy. Given the forecasts for international fossil fuel prices, improving energy efficiency and implementing a new carbon tax have significantly different economic and budgetary effects. Greater energy efficiency reduces emissions and has a positive economic effect, but increases public and foreign debt. A carbon tax reduces emissions at a cost for the economy, but leads to positive effects on public and foreign debt. Thus, it is important to pursue both strategies. We estimate that under the reference-price scenario, a steady energy efficiency gain of 2%–2.5% per year and a carbon tax of at least 35 € per tCO₂ are needed to achieve the stated goal of reducing carbon dioxide emissions by 2030 by an amount equivalent to 40% of the emissions in 1990. These views were fully integrated in a proposal presented by the Commission for Environmental Tax Reform to the Portuguese Government in September 2014, and then discussed in Parliament in November 2014, before enacting a new carbon tax on 1 January 2015.     

Sub-national level of participation in international environmental cooperation: the role of Shiga Prefecture for Lake Biwa environment in Japan

From a state-centric view, sub-national level of participation at the international level can be only feasible if it is an active part of national policy. In the case of Shiga prefectural government's initiative for international lake-environmental cooperation, however, sub-national actors came to see themselves as direct players in the absence of national policy. This study examines under what conditions and in what ways such sub-national level of participation takes place by conducting a case study of Shiga's collaboration with the United Nations Environmental Programme (UNEP) over lake-environment risk reduction. The article finds that the process of Shiga's participation in transnational governance will have less chance of being duplicated effectively in other Japanese sub-national governments. Shiga's cooperation with the UNEP was primarily driven by the ad hoc bottom-up political mobilisation of the sub-national actors. In general, without institutionalised channels for sub-national governments to participate in the regional/international level, sub-national governments need to mobilise resources on such an ad hoc basis and only pioneering sub-national actors are capable of effectively engaged on unfamiliar territory with the formation process of transnational governance.     

Policy And Practice The Future Tenure of Rural Public Lands in Slovakia

The adoption of democracy and the market economy ideology in post-communist Central and Eastern Europe is encouraging changes in rural public land policy. A system of state public land is being partly dismantled, to be replaced by private ownership.This paper exploresthe present dynamics of the rural public land reprivatization process in Slovakia. In Slovakia approximately 40% of rural public land are being reprivatized. Evidence indicates that the reprivatization of public land is having a detrimental effect on the management of State Forests, National Parks and game management.The integrated, centrally planned public land system of the communist era is being fragmented by reprivatization. This paper argues that this process is creating barriers to the achievement of the sustainable management of the natural resources of rural Slovakia. Recent Governmentof Slovakia laws and policies on sustainable development and environmental management, and adherence to international environmental conventions may provide opportunities for enlightened change in the reprivatization process. A public land system in a democratic free market economy can be an effective mechanism to secure the protection and the sustainable managementof forests, farmland, game, outstanding landscapes and wildlife. This is an opportune time to debate the future of rural public land in Central and Eastern Europe in order that enlightened policy making may be fostered.