Mandates: Fiscal Accountability Issues
National leaders under pressure are often tempted to consider shifting costs to other levels of government and to satisfy new demands for public services by passing mandates and costs to other levels of governments to finance new programmes. These new mandates take a variety of forms but have one central feature: they permit the national government leaders to claim credit without paying for the costs of their own initiatives. This article examines intergovernmental relationships and the various forms of mandates including direct-order mandates, grants, pre-emptions, and tax policy. The article discusses the arguments for mandates, trends in their use, and reforms to curb them. The roles of agency cost-benefit analysis and legislative information and deliberation are particularly important. JEL classification: H200, H300, H540, H710, H810.
Unfunded Mandates Reform Act: History, Impact, and Issues
This report examines debates over what constitutes an unfunded federal mandate and the Unfunded Mandate Reform Act's (UMRA's) implementation. It also discusses particular mandates and procedures associated with UMRA, and assesses UMRA's impact on federal mandates and arguments concerning UMRA's future, focusing on UMRA's definitions, exclusions, and exceptions that currently exempt many federal actions with potentially significant financial impacts on nonfederal entities.
A preliminary account of a new tyrannosauroid theropod from the Wessex Formation (Early Cretaceous) of southern England
Abstract A new genus and species of coelurosaurian theropod dinosaur from the Wessex Formation (Early Cretaceous, Barremian) of the Isle of Wight, England, is described and named. Distinctive characters of the premaxilla, its dentition, maxilla and nasals allow it to be diagnosed. The teeth in the premaxilla are D-shaped in cross-section and the nasals are fused. The hands are elongate and slender and the hindlimbs are gracile. Lack of element fusion elsewhere in the skeleton suggests that it is a subadult. Numerous character states are shared with tyrannosaurids but the new taxon appears to be excluded from the group that comprises aublysodontine and tyrannosaurine tyrannosaurids. We conclude that the taxon is a basal tyrannosauroid and as such it is one of the earliest and (with the exception of some teeth and an isolated ilium from Portugal) the first from Europe. Implications for tyrannosauroid biogeography and evolution are discussed. The animal was part of an unusual taphonomic assemblage in which some elements were partially articulated while others were scattered or broken.