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Presidential Particularism and Divide-the-Dollar Politics
When influencing the allocation of federal dollars across the country, do presidents strictly pursue maximally efficient outcomes, or do they systematically target dollars to politically influential constituencies? In a county-level analysis of federal spending from 1984 to 2008, we find that presidents are not universalistic, but particularistic—that is, they reliably direct dollars to specific constituents to further their political goals. As others have noted, presidents target districts represented by their co-partisans in Congress in the pursuit of influence vis-à-vis the legislature. But we show that, at much higher levels, presidents target both counties within swing states and counties in core states that strongly supported the president in recent elections. Swing state particularism is especially salient during presidential reelection years, and core partisan counties within swing states are most heavily rewarded. Rather than strictly pursuing visions of good public policy or pandering to the national median voter, our results suggest that presidents systematically prioritize the needs of politically important constituents.
Journal Article
Success for New NextWave Federal Finance Leadership Program
When EY research revealed that 65% of transformation programs fail to meet their intended goals, the company teamed with AGA to help prepare the next generation of financial management (fm) leaders to be adept problem solvers and forward-thinking innovators capable of creating and implementing strategies that match the immediate needs of their organizations. Atisha Burks, U.S. Department of Homeland Security Agencies (DHS); Sheila Conley, U.S. Department of Health and Human Services; Douglas Glenn, U.S. Office of Personnel Management; Mobola Kadiri, Department of the Navy; Stacy Marcott, DHS; Lynn Moaney, U.S. Department of Agriculture; Mark Peterson, U.S. Special Operations Command; and Susan Shuback, National Geospatial-Intelligence Agency. Demek Adams GPS Partner Ernst & Young LLP Kathryn Kienast GPS Managing Director Ernst & Young LLP \"If you're looking for an opportunity to develop your professional network, be challenged in a thought-provoking way, and serve as a change agent by supporting the transformation of the federal finance community, then this is the leadership program for you.\" -
Journal Article
A Day in the Life of a Planning Professional
The majority of projects that Whisler and his team have been working as of late include several major statewide planning efforts such as the update to the State's long-range transportation plan (Access Ohio), the update to their state freight plan (Transport Ohio), and development of a new Resiliency Improvement Plan. On a given day, their planning team is interacting with a variety of partners across the State of Ohio. They spend a significant amount of time engaging with their regional planning partners. Ohio has more regional transportation planning organizations than most states. This includes seventeen Metropolitan Planning Organizations (MPOs) and six Rural Transportation Planning Organizations (RTPOs). Their planning team is frequently called upon to attend and hold various meetings, both within and outside of the DOT. This includes meetings with other DOT offices, such as their program management office, economic development office, local programs office, traffic engineering office, and their federal finance team. Their team also frequently meets with their external planning partners, such as MPO and RTPO staff, federal agencies, and local authorities to collaborate on ongoing transportation planning projects and initiatives.
Journal Article
Una nueva perspectiva sobre la fiscalidad de la primera república federal mexicana: el caso de la comisaría de Nuevo León, 1824-1835
Much has been written on the politics and finances of Mexico’s First Federal Republic (1824-1835). In recent years, the political historiography has recognized the need to deepen our understanding of the failure of that republic. This article analyzes information on the general commissions, federal offices present in the 19 states created by the Constitution of 1824. To focus the study, this article analyzes the revenue and expenses of the general commission in the state of Nuevo León, particularly the degree to which it met its financial commitments to the federal government. The state’s general commission was primarily financed by secondary revenue and some loans. As the years went by, its financing shifted to loans and the Matamoros customs office. Its expenses went towards provisioning the troops at a difficult time for the new nation. The creation of the general commissions and other departments of the federal treasury characterized the transition to a modern fiscal system.
Journal Article
The origins, history, and future of the Federal Reserve : a return to Jekyll Island
\"This book contains essays presented at a conference held in November 2010 to mark the centenary of the famous 1910 Jekyll Island meeting of leading American financiers and the U.S. Treasury. The 1910 meeting resulted in the Aldrich Plan, a precursor to the Federal Reserve Act that was enacted by Congress in 1913. The 2010 conference, sponsored by the Federal Reserve Bank of Atlanta and Rutgers University, featured assessments of the Fed's near 100-year track record by prominent economic historians and macroeconomists. The final chapter of the book records a panel discussion of Fed policy making by the current and former senior Federal Reserve officials. ch1: \"To Establish a More Effective Supervision of Banking:\" How the Birth of the Fed Altered Bank Supervision Abstract Although bank supervision under the National Banking System exercised a light hand and panics were frequent, depositor losses were minimal. Double liability induced shareholders to carefully monitor bank managers and voluntarily liquidate banks early if they appeared to be in trouble. Inducing more disclosure, marking assets to market, and ensuring prompt closure of insolvent national banks, the Comptroller of the Currency reinforced market discipline. The arrival of the Federal Reserve weakened this regime. Monetary policy decisions conflicted with the goal of financial stability and created moral hazard. The appearance of the Fed as an additional supervisor led to more \"competition in laxity\" among regulators and \"regulatory arbitrage\" by banks. When the Great Depression hit, policy-induced deflation and asset price volatility were misdiagnosed as failures of competition and market valuation. In response, the New Deal shifted to a regime of discretion-based supervision with forbearance\"-- Provided by publisher.
Book
THE CANADIAN TAX FOU NDATION-OSLER HOSKIN HARCOURT AWARD FOR QUEBEC
This paper discusses Canada's tax treaty policy with regard to treaty shopping-in particular, following the 2014 federal budget in which the Department of Finance proposed a broad main-purpose domestic rule rather than a more specific treaty-based approach to deal with the apparent abuse of Canada's tax treaties. The paper essentially illustrates where Canada stands in its fight against treaty shopping. It consists of a comparative analysis of Canada's experiences dealing with treaty shopping and those of the United States, China, Austria, Switzerland, and Germany. This comparative analysis will demonstrate where current and proposed rules place Canada on the spectrum of countries that have addressed treaty shopping, and allow the reader to determine just how aggressive, or non-aggressive, Canada's measures to combat treaty shopping are. This paper also discusses the anti-treaty-shopping efforts from the OECD (namely its BEPS project) in relation to Canada. This paper thus intends to provide some clarity with respect to Canada's fight against treaty shopping and give Canadian tax practitioners an idea of what to expect from the government on this subject in 2015.
Journal Article