subject:(Fiscal capacity)

Virginia Tech

1. Crossman, Matthew Wayne. The Quality of Public High School Facilities Among Selected School Divisions, Commonwealth of Virginia.

Degree: EdD, Educational Leadership and Policy Studies, 2018, Virginia Tech

URL: http://hdl.handle.net/10919/95909

► The purpose of the study was to determine whether or not a variance in the quality of the public high school facilities existed among the… (more)

▼ The purpose of the study was to determine whether or not a variance in the quality of the public high school facilities existed among the Commonwealth of Virginia school divisions, since the 1982 Peccia study, An Analysis Of The Financing Of Public High School Capital Facilities In Virginia. Reasons for the variance in the quality of the public high school facilities, if any, were determined from an examination of a capital facilities survey instrument and various economic and financial characteristics. Methods and procedures used in the study included the capital facilities survey instrument, Crossman CAFIS. The Crossman CAFIS accurately reflected not just the number of facilities that existed in the school divisions but the quality of each facility. The researcher sent an electronic survey instrument to each high school principal within the sampled school divisions to rate their facilities using 75 indicators. The researcher visited all the high schools within the study in order to ensure the variance in how one perceives the differences in facilities would be limited. Any variance in the quality of the public high school facilities among the sampled school divisions were examined for economic factors that include; local composite index, fiscal effort and fiscal capacity. A significant finding of the study was that a large variance existed between the quality of high school facilities within the sampled school divisions, as measured by Crossman CAFIS. Reasons for that variance can be partially attributed to the fiscal effort of the sampled school divisions. School divisions that made a large fiscal effort and had a large fiscal capacity scored high on the Crossman CAFIS. School divisions that made a low fiscal effort and had low fiscal capacity, also scored low on the Crossman CAFIS. The lowest quality of high school facilities were found to be in the Western region of Virginia, despite isolated instances of high fiscal effort by some school divisions. Implications and recommendations were made in accordance with the findings of the study. A large variance existed in the Virginia school divisions between the quality of high school facilities as measured by CAFIS. The reason for the variance in high school facilities were due in part to the level of fiscal effort exerted by the school divisions. Advisors/Committee Members: Salmon, Richard G. (committeechair), Earthman, Glen I. (committeechair), Lyons, Daniel E. (committee member), Alexander, Michael D. (committee member).

Subjects/Keywords: high school facilities; fiscal capacity; fiscal effort

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APA (6^th Edition):

Crossman, M. W. (2018). The Quality of Public High School Facilities Among Selected School Divisions, Commonwealth of Virginia. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/95909

Chicago Manual of Style (16^th Edition):

Crossman, Matthew Wayne. “The Quality of Public High School Facilities Among Selected School Divisions, Commonwealth of Virginia.” 2018. Doctoral Dissertation, Virginia Tech. Accessed March 04, 2021. http://hdl.handle.net/10919/95909.

MLA Handbook (7^th Edition):

Crossman, Matthew Wayne. “The Quality of Public High School Facilities Among Selected School Divisions, Commonwealth of Virginia.” 2018. Web. 04 Mar 2021.

Vancouver:

Crossman MW. The Quality of Public High School Facilities Among Selected School Divisions, Commonwealth of Virginia. [Internet] [Doctoral dissertation]. Virginia Tech; 2018. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10919/95909.

Council of Science Editors:

Crossman MW. The Quality of Public High School Facilities Among Selected School Divisions, Commonwealth of Virginia. [Doctoral Dissertation]. Virginia Tech; 2018. Available from: http://hdl.handle.net/10919/95909

University of Nairobi

2. Osiolo, Helen H. Intergovernmental fiscal transfers and fiscal capacity in kenya .

Degree: 2007, University of Nairobi

URL: http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/19792

► This study examined the intergovernmental fiscal transfers and fiscal capacity in Kenya. Its main objective was to analyze the horizontal imbalances in revenue collection within… (more)

▼ This study examined the intergovernmental fiscal transfers and fiscal capacity in Kenya. Its main objective was to analyze the horizontal imbalances in revenue collection within local authorities in Kenya by identifying the determinants that contribute to higher revenue collections in local authorities and analyzing the effects and significance of these determinants on fiscal capacity. It is based on Dahlby and Wilson (1994) and Martinez - Vasquez (1997a) modified efficiency model as an alternative to conventional fiscal capacity measures. This model is drawn from optimal tax theory that seeks to minimize social cost or excess burden by maximizing the social welfare function. The study analyzed a sample of 22 local authorities using panel data for a period of 6 years (2001- 2006). Revenue factors were estimated using six variables (which included contributions in lieu of rates, property rates, single business permits, market fees, other revenue sources and intergovernmental transfers); and non-revenue factors that are estimated using two variables (that is population of the local authority, and number of employees working in the local authority). Following the Hausman specification tests, the random effects model is found to be the best fitted model. The results show that all revenue factors are significant and positively related to fiscal capacity. Contributions in lieu of rates which is one of the local authorities' source of revenue have the largest contribution to fiscal capacity. Secondly municipal councils have higher revenue collection than the rest of the councils. Thirdly, the results also show that there is no significant difference in revenue collected between town council, county council and the city council. Lastly, local authorities with high allocation of local authority transfer fund (LATF) tended to have higher fiscal capacities. Generally, these findings support the fact that there are substantial differences in horizontal imbalance among local authorities in Kenya

Subjects/Keywords: Intergovernmental fiscal; Fiscal capacity in kenya

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APA (6^th Edition):

Osiolo, H. H. (2007). Intergovernmental fiscal transfers and fiscal capacity in kenya . (Thesis). University of Nairobi. Retrieved from http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/19792

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Osiolo, Helen H. “Intergovernmental fiscal transfers and fiscal capacity in kenya .” 2007. Thesis, University of Nairobi. Accessed March 04, 2021. http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/19792.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Osiolo, Helen H. “Intergovernmental fiscal transfers and fiscal capacity in kenya .” 2007. Web. 04 Mar 2021.

Vancouver:

Osiolo HH. Intergovernmental fiscal transfers and fiscal capacity in kenya . [Internet] [Thesis]. University of Nairobi; 2007. [cited 2021 Mar 04]. Available from: http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/19792.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Osiolo HH. Intergovernmental fiscal transfers and fiscal capacity in kenya . [Thesis]. University of Nairobi; 2007. Available from: http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/19792

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. Marciano Buffon. A tributação como instrumento de densificação do princípio da dignidade da pessoa humana.

Degree: 2007, Universidade do Vale do Rio do Sinos

URL: http://bdtd.unisinos.br/tde_busca/arquivo.php?codArquivo=512

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Current research analyses assessment possibilities about be an efficient way of densifying human being dignity principle, by means of fiscal charge adequacy to contributive capacity… (more)

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Current research analyses assessment possibilities about be an efficient way of densifying human being dignity principle, by means of fiscal charge adequacy to contributive capacity to the principle and social, economical and cultural fundamental rights materialization in order that should be explored all its potentialities to the Right Democratically State construction, on a scenery when State has been loosing its action capacity, regarding its denominated structural crisis. Human being dignity principle is so umbilical linked to Right Democratically State in a manner that it is not possible sustain that one exists without a formal consecration of the other while human being dignity needs that State model to remain assured or highly persecuted. By means of, it is necessary an effective State action distanced of the proclaimed neutrality by individualist liberalist model in sense of, over all, decrease social and economical inequalities, against the accomplishment of those fundamental rights that suitability are useful for that aim. In order that, State dispose of powerful instruments, among which, tributary charge imposition accord to contributive effective capacity, understood as it, that is suitability progressive or selective, not reach minimum existential and should not be confiscatory. That way, the fundamental obligation to pay tributes is accomplished accord with a contemporaneous conception of fiscal citizenship, synthesized on the idea of rights exigency implies, on the other hand, the assumption of the obligations face society, originated from social solidarity. Beside, can be used the extra fiscal, hypothesis on which the State, via assessment, searches reaching the purposes of its existence fundamental rights accomplishment and constitutional principles rendering, not aiming only derived incoming achievement

O presente trabalho analisa as possibilidades de a tributação ser um eficaz meio de densificação do princípio da dignidade da pessoa humana, mediante a adequação da carga fiscal ao princípio da capacidade contributiva e da materialização dos direitos fundamentais sociais, econômicos e culturais para que, com isso, possam ser exploradas todas suas potencialidades na construção do Estado Democrático de Direito, num cenário em que o poder do Estado vem perdendo paulatinamente sua capacidade de ação, em face da sua denominada crise estrutural. O princípio da dignidade da pessoa humana está tão umbilicalmente ligado ao Estado Democrático de Direito que não se pode sustentar que este exista, sem a consagração formal daquele, uma vez que a dignidade da pessoa humana necessita desse modelo de Estado para restar assegurada, ou intensamente perseguida. Para tanto, faz-se necessário uma ação Estatal efetiva distanciada da neutralidade apregoada pelo modelo liberal individualista no sentido de, sobretudo, reduzir as desigualdades econômicas e sociais, mediante a realização daqueles direitos fundamentais que adequadamente servem a esse fim. Para isso, o Estado dispõe de poderosos instrumentos, entre os quais,…

Advisors/Committee Members: Ovídio Araújo Baptista da Silva.

Subjects/Keywords: dignidade humana; tributação; cidadania fiscal; capacidade contributiva; extrafiscalidade; human dignity; assessment; fiscal citizenship; contributive capacity; extra fiscal; DIREITO

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APA (6^th Edition):

Buffon, M. (2007). A tributação como instrumento de densificação do princípio da dignidade da pessoa humana. (Thesis). Universidade do Vale do Rio do Sinos. Retrieved from http://bdtd.unisinos.br/tde_busca/arquivo.php?codArquivo=512

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Buffon, Marciano. “A tributação como instrumento de densificação do princípio da dignidade da pessoa humana.” 2007. Thesis, Universidade do Vale do Rio do Sinos. Accessed March 04, 2021. http://bdtd.unisinos.br/tde_busca/arquivo.php?codArquivo=512.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Buffon, Marciano. “A tributação como instrumento de densificação do princípio da dignidade da pessoa humana.” 2007. Web. 04 Mar 2021.

Vancouver:

Buffon M. A tributação como instrumento de densificação do princípio da dignidade da pessoa humana. [Internet] [Thesis]. Universidade do Vale do Rio do Sinos; 2007. [cited 2021 Mar 04]. Available from: http://bdtd.unisinos.br/tde_busca/arquivo.php?codArquivo=512.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Buffon M. A tributação como instrumento de densificação do princípio da dignidade da pessoa humana. [Thesis]. Universidade do Vale do Rio do Sinos; 2007. Available from: http://bdtd.unisinos.br/tde_busca/arquivo.php?codArquivo=512

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Michigan

4. Gillitzer, Christian P. A. Essays in Macroeconomics and Public Finance.

Degree: PhD, Economics, 2013, University of Michigan

URL: http://hdl.handle.net/2027.42/102360

► This dissertation contains three chapters at the intersection of macroeconomics and public finance. The first chapter demonstrates that deep recessions can stimulate investment in state… (more)

▼ This dissertation contains three chapters at the intersection of macroeconomics and public finance. The first chapter demonstrates that deep recessions can stimulate investment in state fiscal capacity. Large negative income shocks endanger the revenue-raising capability of existing narrow tax bases, particularly when the ability to borrow is limited, making an increase in fiscal capacity desirable relative to its implementation cost. An increase in fiscal capacity enables a given amount of revenue to be raised by taxing a wider range of economic activity at lower tax rates, which reduces the efficiency cost of taxation. Evidence from U.S. state governments during the Great Depression supports the model's predictions: governments in states experiencing larger than average negative income shocks were significantly more likely to adopt a retail sales tax (and income taxes) than were governments in states experiencing smaller than average income shocks, and state governments entering the Great Depression with a high level of debt were more likely to adopt new tax bases than those with low levels of debt. The second chapter proposes a model of consumption commitments - costly adjustment of spending for some goods - that can be easily incorporated into an otherwise standard representative agent DSGE model. The model explains several features of aggregate consumption data: (i) excess smoothness and excess sensitivity; (ii) hump-shaped dynamics; (iii) attenuated response to transitory real interest rate changes; and (iv) some aspects of the equity-premium puzzle. The model provides a microfoundation for reference dependent consumption. The third chapter, co-authored with Peer Skov, uses a reform in Denmark affecting reporting of charitable tax deductions to shed light on taxpayer behavior. We find that the introduction of information reporting and pre-population of charitable tax deductions in 2008 coincided with a doubling in the number of deductions claimed, and attribute this change to incomplete claiming of eligible deductions under the prior self-reporting regime. We estimate the per-year average amount of forgone tax benefits to be small, but find that many taxpayers repeatedly failed to claim eligible charitable tax deductions under the self-reporting regime. Advisors/Committee Members: Slemrod, Joel B. (committee member), Schmalz, Martin C. (committee member), Shapiro, Matthew D. (committee member), Hines, Jr James (committee member).

Subjects/Keywords: Fiscal Capacity; Consumption Commitments; Charitable Tax Deduction; Economics; Business

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APA (6^th Edition):

Gillitzer, C. P. A. (2013). Essays in Macroeconomics and Public Finance. (Doctoral Dissertation). University of Michigan. Retrieved from http://hdl.handle.net/2027.42/102360

Chicago Manual of Style (16^th Edition):

Gillitzer, Christian P A. “Essays in Macroeconomics and Public Finance.” 2013. Doctoral Dissertation, University of Michigan. Accessed March 04, 2021. http://hdl.handle.net/2027.42/102360.

MLA Handbook (7^th Edition):

Gillitzer, Christian P A. “Essays in Macroeconomics and Public Finance.” 2013. Web. 04 Mar 2021.

Vancouver:

Gillitzer CPA. Essays in Macroeconomics and Public Finance. [Internet] [Doctoral dissertation]. University of Michigan; 2013. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/2027.42/102360.

Council of Science Editors:

Gillitzer CPA. Essays in Macroeconomics and Public Finance. [Doctoral Dissertation]. University of Michigan; 2013. Available from: http://hdl.handle.net/2027.42/102360

Duke University

5. Hollenbach, Florian Max Benjamin. Elite Politics and Inequality: The Development of Fiscal Capacity in Authoritarian Regimes .

Degree: 2015, Duke University

URL: http://hdl.handle.net/10161/9803

► The ability to raise revenue is one of the most fundamental requirements for state- hood. Without revenues, states are unable to perform even the… (more)

Subjects/Keywords: Political Science; authoritarian regimes; fiscal capacity; inequality; taxation

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APA (6^th Edition):

Hollenbach, F. M. B. (2015). Elite Politics and Inequality: The Development of Fiscal Capacity in Authoritarian Regimes . (Thesis). Duke University. Retrieved from http://hdl.handle.net/10161/9803

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Hollenbach, Florian Max Benjamin. “Elite Politics and Inequality: The Development of Fiscal Capacity in Authoritarian Regimes .” 2015. Thesis, Duke University. Accessed March 04, 2021. http://hdl.handle.net/10161/9803.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Hollenbach, Florian Max Benjamin. “Elite Politics and Inequality: The Development of Fiscal Capacity in Authoritarian Regimes .” 2015. Web. 04 Mar 2021.

Vancouver:

Hollenbach FMB. Elite Politics and Inequality: The Development of Fiscal Capacity in Authoritarian Regimes . [Internet] [Thesis]. Duke University; 2015. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10161/9803.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hollenbach FMB. Elite Politics and Inequality: The Development of Fiscal Capacity in Authoritarian Regimes . [Thesis]. Duke University; 2015. Available from: http://hdl.handle.net/10161/9803

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

6. Willo Herbert Pontes Pinheiro. Ãndice de esforÃo fiscal dos municÃpios: uma aplicaÃÃo aos municÃpios paraibanos.

Degree: Master, 2013, Universidade Federal do Ceará

URL: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10601 ;

►

Este trabalho apresenta estimativas para o Ãndice de EsforÃo Fiscal â IEF dos municÃpios paraibanos nos anos de 2007 e 2009. O IEF Ã a… (more)

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Este trabalho apresenta estimativas para o Ãndice de EsforÃo Fiscal â IEF dos municÃpios paraibanos nos anos de 2007 e 2009. O IEF Ã a razÃo entre a arrecadaÃÃo prÃpria efetiva dos municÃpios e a arrecadaÃÃo potencial que Ã estimada por meio dos parÃmetros de uma regressÃo cross-section, que inclui vÃrios fatores econÃmicos, institucionais e localizacionais como preditores da receita prÃ-pria dos municÃpios. Em linha com outros estudos, os modelos estimados demonstram que hÃ desincentivo da arrecadaÃÃo prÃpria dos municÃpios em funÃÃo do aumento das receitas de transferÃncias intergovernamentais. Comparando os Ãndices de eficiÃncia estimados, o municÃpio de Santa Rita monstrou-se o municÃpio mais eficiente nos dois anos analisados, arrecadando por volta de 185% de sua capacidade fiscal estimada em 2009. Por outro lado, um dos destaques negativos Ã a capital do Estado, JoÃo Pessoa, que em 2009 arrecadou apenas 40% de sua capacidade fiscal estimada.

This paper presents estimates for the Fiscal Stress Index - IEF municipalities of ParaÃba in the years 2007 and 2009. The IEF is the ratio of own tax revenues of municipalities and effective storage potential that is estimated by the parameters of a cross-section regression, which includes various economic factors, institutional and locational as predictors of own revenue of municipalities. In line with other studies, the estimated models show that there is a disincentive of own tax revenues of municipalities due to the increase in revenues from intergovernmental transfers. Comparing the efficiency ratios estimated, the municipality of Santa Rita demonstrated to be the more efficient in the two years analyzed, raising around 185% capacity in 2009 estimated tax. On the other hand, a key negative is the state capital, JoÃo Pessoa, that in 2009 earned only 40% of their estimated fiscal capacity.

Advisors/Committee Members: MaurÃcio Benegas, Ricardo Brito Soares, Frederico Augusto Gomes de Alencar.

Subjects/Keywords: CIENCIAS SOCIAIS APLICADAS; Ãndice de esforÃo fiscal; transferÃncias intergovernamentais; capacidade fiscal; tax effort index; intergovernmental transfers; fiscal capacity; Responsabilidade fiscal; PolÃtica tributÃria; FinanÃas pÃblicas

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APA (6^th Edition):

Pinheiro, W. H. P. (2013). Ãndice de esforÃo fiscal dos municÃpios: uma aplicaÃÃo aos municÃpios paraibanos. (Masters Thesis). Universidade Federal do Ceará. Retrieved from http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10601 ;

Chicago Manual of Style (16^th Edition):

Pinheiro, Willo Herbert Pontes. “Ãndice de esforÃo fiscal dos municÃpios: uma aplicaÃÃo aos municÃpios paraibanos.” 2013. Masters Thesis, Universidade Federal do Ceará. Accessed March 04, 2021. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10601 ;.

MLA Handbook (7^th Edition):

Pinheiro, Willo Herbert Pontes. “Ãndice de esforÃo fiscal dos municÃpios: uma aplicaÃÃo aos municÃpios paraibanos.” 2013. Web. 04 Mar 2021.

Vancouver:

Pinheiro WHP. Ãndice de esforÃo fiscal dos municÃpios: uma aplicaÃÃo aos municÃpios paraibanos. [Internet] [Masters thesis]. Universidade Federal do Ceará 2013. [cited 2021 Mar 04]. Available from: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10601 ;.

Council of Science Editors:

Pinheiro WHP. Ãndice de esforÃo fiscal dos municÃpios: uma aplicaÃÃo aos municÃpios paraibanos. [Masters Thesis]. Universidade Federal do Ceará 2013. Available from: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10601 ;

University of the Western Cape

7. Mithi, Vivien N. Local government finance under Zambia's 2016 constitution .

Degree: 2018, University of the Western Cape

URL: http://hdl.handle.net/11394/6179

► When Zambia got its independence in 1964, there was neither a constitutional reference to local government nor constitutional provisions for local government finance. However, the… (more)

Subjects/Keywords: Zambia; Constitution; Local government; Local government finance; Fiscal decentralisation; Financial capacity; Financial autonomy; Financial management

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APA (6^th Edition):

Mithi, V. N. (2018). Local government finance under Zambia's 2016 constitution . (Thesis). University of the Western Cape. Retrieved from http://hdl.handle.net/11394/6179

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Mithi, Vivien N. “Local government finance under Zambia's 2016 constitution .” 2018. Thesis, University of the Western Cape. Accessed March 04, 2021. http://hdl.handle.net/11394/6179.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Mithi, Vivien N. “Local government finance under Zambia's 2016 constitution .” 2018. Web. 04 Mar 2021.

Vancouver:

Mithi VN. Local government finance under Zambia's 2016 constitution . [Internet] [Thesis]. University of the Western Cape; 2018. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/11394/6179.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Mithi VN. Local government finance under Zambia's 2016 constitution . [Thesis]. University of the Western Cape; 2018. Available from: http://hdl.handle.net/11394/6179

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Addis Ababa University

8. BESSIE, MELKAMU. FISCAL DECENTRALIZATION IN BENISHANGUL GUMUZ REGION: A REVIEW OF PROBLEMS OF FISCAL IMBALANCE .

Degree: 2008, Addis Ababa University

URL: http://etd.aau.edu.et/dspace/handle/123456789/1853

► Many countries around the world have been attempting decentralization process to create or strengthen sub national governments for several reasons and with varying degrees of… (more)

▼ Many countries around the world have been attempting decentralization process to create or strengthen sub national governments for several reasons and with varying degrees of intensions and success. Ethiopia-with no exception- is among federal countries embarking on the process. Accordingly, ethnic based regional state governments are created. However, the process presumes appropriate assignment of power and resources to autonomous sub national governments. In Ethiopia, there is universal deficiency of regional own revenues relative to the assigned bulk of expenditure requirements. The vertical fiscal imbalance in Ethiopia is thus explained more by monopolization of the Central Government over the most lucrative tax bases and partly by high expenditure requirement of regional state governments. The other feature of decentralization in Ethiopia is the skewed distribution of revenue across the regions where by more than 88% of domestic revenue is collected in the largest four regions (Ahhara, Oromya, SNNP, and Tigrai ) while the smallest ( Afar, Somali, Gambella, and Benishangul- gumuz ) regions collect less than 6%. As a result federal transfers play a crucial role in closing the gap. However, the formula designed and the weight assigned to the variables has significant implication on the amount to be transferred to region. As regional governments in Ethiopia differ in their capacities, federal subsidy focusing more on population size is seen favoring the largest regions. Therefore, unless true measures of decentralization are taken, the existing vertical and horizontal imbalance is quite to exacerbate threatening the presumed benefits of decentralization. The practice in Benishangul Gumuz region shows neither the adequacy of own revenues nor adequate administrative capacity to utilize the existing resource. As a result, the over all fiscal position of the region shows its heavy dependence on federal subsidy at the same time woredas in the region are extremely dependent on transfers from the region Advisors/Committee Members: Mehari Mekonnen (PhD) (advisor).

Subjects/Keywords: Decentralization; fiscal capacity; fiscal imbalance; Federal government; Regional government; Decentralization Ratio; Own Revenues; Federal Revenues; Vertical Imbalance; Horizontal Imbalance; and Federal Grants

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APA (6^th Edition):

BESSIE, M. (2008). FISCAL DECENTRALIZATION IN BENISHANGUL GUMUZ REGION: A REVIEW OF PROBLEMS OF FISCAL IMBALANCE . (Thesis). Addis Ababa University. Retrieved from http://etd.aau.edu.et/dspace/handle/123456789/1853

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

BESSIE, MELKAMU. “FISCAL DECENTRALIZATION IN BENISHANGUL GUMUZ REGION: A REVIEW OF PROBLEMS OF FISCAL IMBALANCE .” 2008. Thesis, Addis Ababa University. Accessed March 04, 2021. http://etd.aau.edu.et/dspace/handle/123456789/1853.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

BESSIE, MELKAMU. “FISCAL DECENTRALIZATION IN BENISHANGUL GUMUZ REGION: A REVIEW OF PROBLEMS OF FISCAL IMBALANCE .” 2008. Web. 04 Mar 2021.

Vancouver:

BESSIE M. FISCAL DECENTRALIZATION IN BENISHANGUL GUMUZ REGION: A REVIEW OF PROBLEMS OF FISCAL IMBALANCE . [Internet] [Thesis]. Addis Ababa University; 2008. [cited 2021 Mar 04]. Available from: http://etd.aau.edu.et/dspace/handle/123456789/1853.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

BESSIE M. FISCAL DECENTRALIZATION IN BENISHANGUL GUMUZ REGION: A REVIEW OF PROBLEMS OF FISCAL IMBALANCE . [Thesis]. Addis Ababa University; 2008. Available from: http://etd.aau.edu.et/dspace/handle/123456789/1853

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Universidade do Rio Grande do Sul

9. Santos, Edmilson Santos dos. Análise do desempenho do Programa Segundo Tempo de 2005 a 2009 : o papel dos partidos, da capacidade fiscal e do ambiente institucional em sua difusão.

Degree: 2011, Universidade do Rio Grande do Sul

URL: http://hdl.handle.net/10183/60393

►

O tema das políticas públicas tem assumido uma importância cada vez maior no debate acadêmico na área de educação física. Essa realidade está diretamente associada… (more)

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O tema das políticas públicas tem assumido uma importância cada vez maior no debate acadêmico na área de educação física. Essa realidade está diretamente associada ao volume de políticas que passaram a ser implementadas pelo Estado. Dentre essas, destaca-se o Programa Segundo Tempo que surge com uma preocupação de democratizar a prática esportiva. Após quase uma década de efetivação, torna-se importante refletir sobre seus resultados. Nesse sentido, o estudo teve como preocupação central verificar se o Programa Segundo Tempo alcançou de forma prioritária aqueles municípios mais vulneráveis na escala nacional, intrarregional e estadual e identificar as instituições que foram mais efetivas em sua difusão no intervalo de tempo entre 2005 e 2009. De forma complementar, o estudo procurou identificar o impacto do partido político, da capacidade fiscal e do ambiente institucional como vetores explicativos à difusão. O programa apresenta dificuldades para alcançar aqueles mais vulneráveis. Nem a Capacidade Fiscal per capita, nem o ambiente institucional não explicam sua difusão. Por outro lado, o estudo identificou haver uma relação entre a Coalizão Eleitoral e os partidos de esquerda na difusão do programa. No entanto, esse resultado foi mitigado por conta da baixa capacidade de adesão ao programa por parte do poder público municipal.

The issue of public policy has assumed a growing importance in the academic debate in the field of physical education. This reality is directly related to the volume of policies that are implemented by the State. Among these, there is the Programa Segundo Tempo that comes with a concern to democratize the sport. After nearly a decade of accomplishment, it becomes important to reflect on its results. In this sense, the present study aimed to verify whether the central concern of Programa Segundo Tempo achieved its priority in most vulnerable in cities nationwide, intra-region and state and to identify the institutions that were more effective in its diffusion in the time interval between 2005 and 2009. In a complementary way, the study sought to identify the impact of the political, fiscal capacity and the institutional environment by explaining the diffusion vectors. The program presents difficulties to achieve those most vulnerable cities. Either the per capita fiscal capacity or the institutional environment do not explain its spread. On the other hand, the study identified a relationship between the Electoral Coalition and leftist parties in the dissemination of the program. However, this result was mitigated because of the low ability of adherence to the program by the local government.

Advisors/Committee Members: Gaya, Adroaldo Cezar Araujo.

Subjects/Keywords: Esporte; Policy public; Educational sports; Educação física escolar; Political party; Políticas públicas; Fiscal capacity; Partido político : Brasil; Programa Segundo Tempo; Institutionalism

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Santos, E. S. d. (2011). Análise do desempenho do Programa Segundo Tempo de 2005 a 2009 : o papel dos partidos, da capacidade fiscal e do ambiente institucional em sua difusão. (Thesis). Universidade do Rio Grande do Sul. Retrieved from http://hdl.handle.net/10183/60393

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Santos, Edmilson Santos dos. “Análise do desempenho do Programa Segundo Tempo de 2005 a 2009 : o papel dos partidos, da capacidade fiscal e do ambiente institucional em sua difusão.” 2011. Thesis, Universidade do Rio Grande do Sul. Accessed March 04, 2021. http://hdl.handle.net/10183/60393.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Santos, Edmilson Santos dos. “Análise do desempenho do Programa Segundo Tempo de 2005 a 2009 : o papel dos partidos, da capacidade fiscal e do ambiente institucional em sua difusão.” 2011. Web. 04 Mar 2021.

Vancouver:

Santos ESd. Análise do desempenho do Programa Segundo Tempo de 2005 a 2009 : o papel dos partidos, da capacidade fiscal e do ambiente institucional em sua difusão. [Internet] [Thesis]. Universidade do Rio Grande do Sul; 2011. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10183/60393.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Santos ESd. Análise do desempenho do Programa Segundo Tempo de 2005 a 2009 : o papel dos partidos, da capacidade fiscal e do ambiente institucional em sua difusão. [Thesis]. Universidade do Rio Grande do Sul; 2011. Available from: http://hdl.handle.net/10183/60393

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Virginia Tech

10. Driscoll, Lisa G. The Local Composite Index: A Critical Analysis.

Degree: PhD, Educational Leadership and Policy Studies, 1998, Virginia Tech

URL: http://hdl.handle.net/10919/29463

► The purpose of this study was to develop an explanation for the volatile behavior of the Local Composite Index, Virginia's measure of public school division… (more)

▼ The purpose of this study was to develop an explanation for the volatile behavior of the Local Composite Index, Virginia's measure of public school division fiscal capacity. This study documented and analyzed the behavior of the mathematical and structural components of the current formula over the period inclusive of Biennia 1984-86 through 1996-98. It was implemented in five phases: 1. Literature Review. Literature related to public school division fiscal capacity was reviewed: a) To identify normative and procedural concepts important to the philosophical development of fiscal capacity. b) To delineate the various models used across the United States in the determination of public school fiscal capacity. c) To examine components of indices, their application, and criteria for evaluating their behavior. 2. Local Composite Index Review. Information was collected from various sources regarding the Local Composite Index and its components for all school divisions in the Commonwealth. 3. Database Development. A relational database was developed to facilitate exploratory trend analyses of the LCI and its components. 4. Analysis. An identification and analysis of three trends was selected, defined, and undertaken: a) Biennial Change Rate of the Indicators, Local and State b) Biennial Change Rate of the Standardized Indicators, Local and State c) Net Biennial Change Rate of the Local to State Ratio for the Standardized Indicators 5. Case Studies. Five case studies of public school divisions and the Commonwealth of Virginia were performed to provide an in-depth and quantitative analysis of the interaction of the various component trends of the Local Composite Index and their resultant effects. The study identified specific phenomena and their percentage contribution to the volatility of the Local Composite Index. The study found three interactive effects of the LCI ratio structure that contribute to its volatility: * The Ratio structure can enhance the LCI value. * The Ratio structure can dampen the LCI value. * The ratio structure allows for Synthetic Change within the Local or State Standardized Indicators, which stimulates unpredictable patterns of volatility. Advisors/Committee Members: Salmon, Richard G. (committeechair), McDowell, George R. (committee member), Dugger, William E. Jr. (committee member), Zody, Richard E. (committee member), Fortune, Jimmie C. (committee member), Alexander, M. David (committee member).

Subjects/Keywords: educational finance; Local Composite Index; fiscal capacity

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APA (6^th Edition):

Driscoll, L. G. (1998). The Local Composite Index: A Critical Analysis. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/29463

Chicago Manual of Style (16^th Edition):

Driscoll, Lisa G. “The Local Composite Index: A Critical Analysis.” 1998. Doctoral Dissertation, Virginia Tech. Accessed March 04, 2021. http://hdl.handle.net/10919/29463.

MLA Handbook (7^th Edition):

Driscoll, Lisa G. “The Local Composite Index: A Critical Analysis.” 1998. Web. 04 Mar 2021.

Vancouver:

Driscoll LG. The Local Composite Index: A Critical Analysis. [Internet] [Doctoral dissertation]. Virginia Tech; 1998. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10919/29463.

Council of Science Editors:

Driscoll LG. The Local Composite Index: A Critical Analysis. [Doctoral Dissertation]. Virginia Tech; 1998. Available from: http://hdl.handle.net/10919/29463

Virginia Tech

11. Epperly, Ronald Boyd. An analysis of employing adjusted gross income measures as a proxy for fiscal capacity in the local composite index for selected Virginia school divisions.

Degree: EdD, Educational Administration, 1997, Virginia Tech

URL: http://hdl.handle.net/10919/39624

► Fiscal capacity is some type of quantifiable measure of economic resources existing within a political subdivision, jurisdiction, or governmental unit which may be utilized to… (more)

Subjects/Keywords: equalization; foundation program; fiscal capacity; LD5655.V856 1997.E674

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Epperly, R. B. (1997). An analysis of employing adjusted gross income measures as a proxy for fiscal capacity in the local composite index for selected Virginia school divisions. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/39624

Chicago Manual of Style (16^th Edition):

Epperly, Ronald Boyd. “An analysis of employing adjusted gross income measures as a proxy for fiscal capacity in the local composite index for selected Virginia school divisions.” 1997. Doctoral Dissertation, Virginia Tech. Accessed March 04, 2021. http://hdl.handle.net/10919/39624.

MLA Handbook (7^th Edition):

Epperly, Ronald Boyd. “An analysis of employing adjusted gross income measures as a proxy for fiscal capacity in the local composite index for selected Virginia school divisions.” 1997. Web. 04 Mar 2021.

Vancouver:

Epperly RB. An analysis of employing adjusted gross income measures as a proxy for fiscal capacity in the local composite index for selected Virginia school divisions. [Internet] [Doctoral dissertation]. Virginia Tech; 1997. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10919/39624.

Council of Science Editors:

Epperly RB. An analysis of employing adjusted gross income measures as a proxy for fiscal capacity in the local composite index for selected Virginia school divisions. [Doctoral Dissertation]. Virginia Tech; 1997. Available from: http://hdl.handle.net/10919/39624

University of Michigan

12. Kim, Heung-Kyu. The political capacity of Beijing still matters: Political leadership and institutionalization of fiscal systems during the period of economic decentralization in China, 1979 – 1997.

Degree: PhD, Social Sciences, 2002, University of Michigan

URL: http://hdl.handle.net/2027.42/123212

► This dissertation seeks to understand the driving forces behind fiscal reforms in China in the 1980s and 1990s as well as the specific conditions that… (more)

Subjects/Keywords: Beijing; China; Economic Decentralization; Fiscal Systems; Institutionalization; Leadership; Matters; Period; Political Capacity; Still

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APA (6^th Edition):

Kim, H. (2002). The political capacity of Beijing still matters: Political leadership and institutionalization of fiscal systems during the period of economic decentralization in China, 1979 – 1997. (Doctoral Dissertation). University of Michigan. Retrieved from http://hdl.handle.net/2027.42/123212

Chicago Manual of Style (16^th Edition):

Kim, Heung-Kyu. “The political capacity of Beijing still matters: Political leadership and institutionalization of fiscal systems during the period of economic decentralization in China, 1979 – 1997.” 2002. Doctoral Dissertation, University of Michigan. Accessed March 04, 2021. http://hdl.handle.net/2027.42/123212.

MLA Handbook (7^th Edition):

Kim, Heung-Kyu. “The political capacity of Beijing still matters: Political leadership and institutionalization of fiscal systems during the period of economic decentralization in China, 1979 – 1997.” 2002. Web. 04 Mar 2021.

Vancouver:

Kim H. The political capacity of Beijing still matters: Political leadership and institutionalization of fiscal systems during the period of economic decentralization in China, 1979 – 1997. [Internet] [Doctoral dissertation]. University of Michigan; 2002. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/2027.42/123212.

Council of Science Editors:

Kim H. The political capacity of Beijing still matters: Political leadership and institutionalization of fiscal systems during the period of economic decentralization in China, 1979 – 1997. [Doctoral Dissertation]. University of Michigan; 2002. Available from: http://hdl.handle.net/2027.42/123212

University of KwaZulu-Natal

13. Mpumela, Xolile. Equitable share formula and fiscal capacity in municipalities with particular reference to Msunduzi Municipality.

Degree: 2015, University of KwaZulu-Natal

URL: http://hdl.handle.net/10413/15325

► The apartheid regime left its imprint on South Africa's municipalities with systematic under-investment in municipal infrastructure in black areas. Deprivation of communities with limited access… (more)

▼ The apartheid regime left its imprint on South Africa's municipalities with systematic under-investment in municipal infrastructure in black areas. Deprivation of communities with limited access to basic services including water, sanitation, refuse collection and roads created skewed settlement patterns as one of ‘enduring planned and deliberate’ poverty. The Constitution of the Republic of South Africa, 1996 established ‘wall-to-wall’ local government with municipalities to address past inequalities. There was no equally corresponding increase in the tax base of communities within municipalities. As a result, they are faced with fiscal imbalances in raising adequate funds to meet mandated functions with municipalities heavily dependent on intergovernmental transfers from national government. Twenty one years into democracy, municipalities continue facing infrastructural disparities evidenced by significant increases in service delivery protests. A suitable redistributive approach is envisaged as current local government funding arrangements may not be addressing objectives of development and redistribution adequately. National Treasury recently completed a review of the 2008 LGES formula and introduced a new formula for the equitable distribution of funds to municipalities. The purpose of the study was to assess the appropriateness of the new LGES formula as a resource allocation and mechanism for equitable resource sharing in government, deemed a focal point in addressing municipal fiscal challenges, using Msunduzi Municipality as reference. Underpinned by the pragmatic paradigm or philosophical worldview, the study used mixed methods research design which included review of documented data, as well as questionnaires for empirical data. The key research question was if the current Local Government Equitable Share formula fiscally capacitates municipalities such that they are able to provide basic services to communities? The study revealed that there is insufficient data available at the local government level to support the design of an appropriate LGES formula. The formula is unable to accurately quantify fiscal structural gaps in municipalities, and therefore fails to respond to basic service needs of municipalities. Furthermore, the LGES formula cannot be effective if the restraints on municipal own revenue sources are unresolved. National government must identify constraints to revenue generation and collection in municipalities to provide appropriate and sustainable financial support whilst promoting economic development, good governance and social progress for all financially ‘ailing’ municipalities. Advisors/Committee Members: Subban, Mogesperie. (advisor).

Subjects/Keywords: Local government - finance - SA - Msunduzi.; Municipal government - Finance - SA - Msunduzi.; Local Finance.; Resource sharing.; Public Administration.; Local government - finance - SA - Msunduzi.; Equitable Share Formula.; Fiscal capacity.; Municipalities.; Msunduzi Municipality.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Mpumela, X. (2015). Equitable share formula and fiscal capacity in municipalities with particular reference to Msunduzi Municipality. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/15325

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Mpumela, Xolile. “Equitable share formula and fiscal capacity in municipalities with particular reference to Msunduzi Municipality.” 2015. Thesis, University of KwaZulu-Natal. Accessed March 04, 2021. http://hdl.handle.net/10413/15325.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Mpumela, Xolile. “Equitable share formula and fiscal capacity in municipalities with particular reference to Msunduzi Municipality.” 2015. Web. 04 Mar 2021.

Vancouver:

Mpumela X. Equitable share formula and fiscal capacity in municipalities with particular reference to Msunduzi Municipality. [Internet] [Thesis]. University of KwaZulu-Natal; 2015. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10413/15325.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Mpumela X. Equitable share formula and fiscal capacity in municipalities with particular reference to Msunduzi Municipality. [Thesis]. University of KwaZulu-Natal; 2015. Available from: http://hdl.handle.net/10413/15325

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Universidad del Rosario

14. Rocha Mahecha, Giovanni Alberto. La Planeación Estratégica y su Incidencia en la Capacidad Operativa del Estado Colombiano: Un Análisis Descriptivo.

Degree: 2018, Universidad del Rosario

URL: http://repository.urosario.edu.co/handle/10336/17858

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El presente trabajo hace un análisis descriptivo de la planeación estratégica y su incidencia en las capacidades en el Estado Colombiano, para ello se revisa… (more)

Subjects/Keywords: Estrategia; Planeación; Capacidad; Recaudo fiscal; Bienes públicos; Gestión pública; Desarrollo; Organización; 350.007; Administración pública; Planificación estratégica; Impuestos; Bienes públicos; Strategy; Planning; Capacity; Tax collection; Public goods; Public management; Organization

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APA (6^th Edition):

Rocha Mahecha, G. A. (2018). La Planeación Estratégica y su Incidencia en la Capacidad Operativa del Estado Colombiano: Un Análisis Descriptivo. (Thesis). Universidad del Rosario. Retrieved from http://repository.urosario.edu.co/handle/10336/17858

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Rocha Mahecha, Giovanni Alberto. “La Planeación Estratégica y su Incidencia en la Capacidad Operativa del Estado Colombiano: Un Análisis Descriptivo.” 2018. Thesis, Universidad del Rosario. Accessed March 04, 2021. http://repository.urosario.edu.co/handle/10336/17858.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Rocha Mahecha, Giovanni Alberto. “La Planeación Estratégica y su Incidencia en la Capacidad Operativa del Estado Colombiano: Un Análisis Descriptivo.” 2018. Web. 04 Mar 2021.

Vancouver:

Rocha Mahecha GA. La Planeación Estratégica y su Incidencia en la Capacidad Operativa del Estado Colombiano: Un Análisis Descriptivo. [Internet] [Thesis]. Universidad del Rosario; 2018. [cited 2021 Mar 04]. Available from: http://repository.urosario.edu.co/handle/10336/17858.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Rocha Mahecha GA. La Planeación Estratégica y su Incidencia en la Capacidad Operativa del Estado Colombiano: Un Análisis Descriptivo. [Thesis]. Universidad del Rosario; 2018. Available from: http://repository.urosario.edu.co/handle/10336/17858

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Newcastle

15. Khandoker, Tajkira. A stock-flow-consistent model of macroeconomic and financial instability.

Degree: PhD, 2019, University of Newcastle

URL: http://hdl.handle.net/1959.13/1397937

►

Research Doctorate - Doctor of Philosophy (PhD)

While the 2007-2008 global financial crisis (GFC) began as a localised financial disturbance due to the collapse of… (more)

▼

Research Doctorate - Doctor of Philosophy (PhD)

While the 2007-2008 global financial crisis (GFC) began as a localised financial disturbance due to the collapse of the US real estate boom, it quickly transformed into a global economic downturn due to the inter-connectivity of the international financial system. The aim of this study has been to analyse the underlying causes of the 2007–2008 GFC through a stock-flow-consistent macroeconomic modelling approach (SFC). Economists following the Post-Keynesian tradition believe that the slackening aggregate demand in both the US and in many other nations has been caused by policies of continual fiscal withdrawal, aggravated by the decades-long decline of wage share in the GDP, which in combination has led the non-government sector into cumulative deficits and rising indebtedness. The key contribution of this study has been an investigation into the impact of this coupling of real wage repression and declining government, complemented by an analysis of financial behaviour on the part of private sector agents (e.g. credit rationing, asset price appreciation), which was seen to have undermined financial and macroeconomic stability in the US (and elsewhere). To this end, a tractable, and parsimonious stock-flow-consistent macroeconomic model (SFC) with four-sectors (household, production firm, commercial bank and consolidated government) was constructed. Three independent sets of simulations, focusing, respectively, on: (i) government-expenditure and wage-share shocks; (ii) wage-share, interest-rate and-house-price shocks, and, (iii) marginal propensity to consume (MPC), interest-rate, and-house-price shocks were analysed by examining the aftershock paths of most of the key growth variables, both the short run and long run. The first and second set of simulations had similar consequences for the economy. However, due to the presence of capital gains from house price appreciation, in the second set, the increasing net wealth of the households boosted autonomous consumption. The third set featured growth of consumption induced by income. In summary, policies aimed at promoting a consistent and rapid appreciation of asset prices, as pursued by many nations, were shown to be associated with burgeoning private debt, ultimately, with recessionary consequences. Hopefully, this thesis will contribute to a better understanding the downside for policies of this kind, which characterise the current era of New Capitalism—one marked, in particular, by consumption-related expenditure that has become more autonomous in relation to disposable income. The findings can also be applied to the evaluation of more sustainable policy alternatives—including those associated with a currency-sovereign government exploiting its freedom to engage in fiscal policy directed at the maintenance of overall macroeconomic and financial stability.

Advisors/Committee Members: University of Newcastle. Faculty of Business & Law, Newcastle Business School.

Subjects/Keywords: stock-flow-consistent model; global financial crises; credit rationing; monetary policy; fiscal policy; aggregate demand; aggregate capacity; capacity utilisation; interest-rate-shock; wage-share-shock; asset price appreciation; marginal propensity to consumption; macroeconomic stability; financial stability; fiscal withdrawal policy; real wage repression; decline of wage share; housing market; household debt; mortgage crises

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Khandoker, T. (2019). A stock-flow-consistent model of macroeconomic and financial instability. (Doctoral Dissertation). University of Newcastle. Retrieved from http://hdl.handle.net/1959.13/1397937

Chicago Manual of Style (16^th Edition):

Khandoker, Tajkira. “A stock-flow-consistent model of macroeconomic and financial instability.” 2019. Doctoral Dissertation, University of Newcastle. Accessed March 04, 2021. http://hdl.handle.net/1959.13/1397937.

MLA Handbook (7^th Edition):

Khandoker, Tajkira. “A stock-flow-consistent model of macroeconomic and financial instability.” 2019. Web. 04 Mar 2021.

Vancouver:

Khandoker T. A stock-flow-consistent model of macroeconomic and financial instability. [Internet] [Doctoral dissertation]. University of Newcastle; 2019. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/1959.13/1397937.

Council of Science Editors:

Khandoker T. A stock-flow-consistent model of macroeconomic and financial instability. [Doctoral Dissertation]. University of Newcastle; 2019. Available from: http://hdl.handle.net/1959.13/1397937

Université de Sherbrooke

16. Eklou, Kodjovi. Essais sur les conséquences des chocs de revenus tirés des ressources naturelles : le cas des finances publiques et de l'économie politique.

Degree: 2018, Université de Sherbrooke

URL: http://hdl.handle.net/11143/12125

► Abstract : This thesis investigates the consequences of windfall revenues in developing countries with a specific focus on the linkages with public finance and political… (more)

▼ Abstract : This thesis investigates the consequences of windfall revenues in developing countries with a specific focus on the linkages with public finance and political economy. First, I consider two different but closely related aspects of public finance which are taxation and public spending. Regarding the political economy side, I analyze how resource windfall shocks can affect political selection. Chapter 1 investigates the causal effect of natural resource rent windfalls on tax revenue collection effort in developing countries both with theory and data. The dependency on natural resources is an obstacle to the sustainability of government revenues especially in developing countries. This paper firstly investigates whether resource windfall shocks cause less tax effort in developing countries. Second, it explores the potential mitigating role of the progressivity of the tax system. In this regard, a dynamic framework predicts that a resource-rich country with a progressive income tax has more incentives to invest in its ability to raise tax revenues. The intuition is that the progressive tax system allows the government to collect more taxes (especially on high incomes). My empirical analysis covers a sample of 57 developing countries over the period 1981-2005. I tackle the endogeneity of natural resources rents by using an instrumental variable approach. I construct a countryspecific natural resource price index and exploit its growth rate as an instrument. The results show that an increase in resource rent windfalls of 1 leads to a reduction in domestic tax revenues by 0.25. My point estimate is remarkably close to the estimate found in a previous work based on the United States. Yet, at a level of progressivity equivalent to twice the sample average, an increase in resource rent windfalls of 1 reduces domestic tax revenues by only 0.14. These findings suggest that income tax reforms toward progressivity may help resource-rich developing countries enhance their fiscal capacity. Chapter 2 examines the effect of elections on public spending behavior in developing countries with an evaluation of the causal effects of particular fiscal institutions which are fiscal rules (“permanent constraint on fiscal policy in terms of a summary indicator of fiscal performance”). Many developing countries have adopted fiscal rules but the weak enforcement capacity of these countries may cast a doubt on the ability of these rules to improve fiscal discipline. This chapter estimates the causal effect of fiscal rules on political budget cycles in a sample of 67 developing countries over the period 1985-2007. We exploit the geographical pattern in the adoption of fiscal rules to isolate an exogenous source of variation in the adoption of national fiscal rules. Based on a diffusion argument, we use the number of other countries in a given subregion that have fiscal rules in place to predict the probability of having them at the country level. We find that in election years with fiscal rules in place, public consumption is… Advisors/Committee Members: Pelli, Martino (advisor), Joanis, Marcelin (advisor).

Subjects/Keywords: Malédiction des ressources naturelles; Pays en développement; Capacité fiscale; Discipline budgétaire; Leadership national; Choc des prix du pétrole; Cycles politico-budgétaires; Élection; Fiscalité progressive; Malédiction des revenus; Malédiction du leadership; Sélection politique; Developing countries; Election; Fiscal capacity; Fiscal discipline; Fiscal rules; Leadership curse; National leadership; Natural resource curse; Oil price shocks; Political budget cycles; Political selection; Progressive taxation; Revenue curse

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Eklou, K. (2018). Essais sur les conséquences des chocs de revenus tirés des ressources naturelles : le cas des finances publiques et de l'économie politique. (Doctoral Dissertation). Université de Sherbrooke. Retrieved from http://hdl.handle.net/11143/12125

Chicago Manual of Style (16^th Edition):

Eklou, Kodjovi. “Essais sur les conséquences des chocs de revenus tirés des ressources naturelles : le cas des finances publiques et de l'économie politique.” 2018. Doctoral Dissertation, Université de Sherbrooke. Accessed March 04, 2021. http://hdl.handle.net/11143/12125.

MLA Handbook (7^th Edition):

Eklou, Kodjovi. “Essais sur les conséquences des chocs de revenus tirés des ressources naturelles : le cas des finances publiques et de l'économie politique.” 2018. Web. 04 Mar 2021.

Vancouver:

Eklou K. Essais sur les conséquences des chocs de revenus tirés des ressources naturelles : le cas des finances publiques et de l'économie politique. [Internet] [Doctoral dissertation]. Université de Sherbrooke; 2018. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/11143/12125.

Council of Science Editors:

Eklou K. Essais sur les conséquences des chocs de revenus tirés des ressources naturelles : le cas des finances publiques et de l'économie politique. [Doctoral Dissertation]. Université de Sherbrooke; 2018. Available from: http://hdl.handle.net/11143/12125

17. Sidirlei da Silva Eli. Influência da capacidade organizativa na concessão de benefícios fiscais: estudo sobre a formação da agenda para concessão de crédito presumido do ICMS/SC.

Degree: 2011, Universidade do Estado de Santa Catarina

URL: http://www.tede.udesc.br/tde_busca/arquivo.php?codArquivo=2466

►

Esta dissertação analisa a influência da capacidade organizativa no processo de construção da agenda governamental de concessão de crédito presumido do ICMS em Santa Catarina.… (more)

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Esta dissertação analisa a influência da capacidade organizativa no processo de construção da agenda governamental de concessão de crédito presumido do ICMS em Santa Catarina. Partese das proposições de Olson (1971) que utiliza uma abordagem econômica para entender a atividade individual e organizacional, ao enfatizar os custos e os benefícios relacionados com o engajamento individual em ações coletivas. Busca-se aqui entender porque determinados grupos de interesses (categorias empresariais) têm mais influência sobre atores estatais e, em razão disso, obtêm benefícios fiscais, enquanto outras categorias empresariais não conseguem. O estudo fez uso de metodologia qualitativa e quantitativa de coleta e análise de dados. A parte qualitativa foi viabilizada por meio de entrevistas semiestruturadas com servidores da Secretaria da Fazenda para identificar como ocorre o processo de construção da agenda. A parte quantitativa foi viabilizada por meio de coleta e análise dos dados para a realização de testes de hipóteses com uso das seguintes variáveis: capacidade organizativa, tamanho, faturamento, localização geográfica e empregos gerados pela categoria empresarial. As fontes de dados primários foram o Sistema de Administração Tributária de Santa Catarina, e os dispositivos regulamentares e a lista de Créditos Presumidos do período de 2003 a 2010. Para a análise dos dados foi feito o cruzamento das informações das variáveis independentes, que se referem às categorias empresariais, com a variável dependente que se refere à consecução de crédito presumido de ICMS, por meio de análises estatísticas de correlação entre variáveis e regressão linear múltipla. Os resultados encontrados neste estudo não dão sustentação às proposições de Olson. Pelo contrário, as decisões de concessão de crédito presumido a categorias empresariais demonstraram-se mais prováveis em categorias empresariais numerosas (r=0,236), em categorias empresariais que geram mais empregos (r=0,378) e em categorias empresariais que geram mais faturamento (r=0,392). A variável localização geográfica da categoria empresarial demonstrou-se pouco útil para as análises feitas. Também contrário às proposições de Olson, o teste entre a variável independente capacidade organizativa e a variável dependente consecução de crédito presumido, pois demonstrou uma correlação negativa (r= - 0,283). Os resultados da pesquisa qualitativa levam a crer que o fluxo de montagem da agenda não é transparente, porque não há critérios para entrada e trâmite dos pedidos de crédito presumido. Além disso, há autonomia irrestrita do Governador para a concessão, e a política de benefício fiscal do crédito presumido responde, prioritariamente, à guerra fiscal. E como conclusão geral identificou-se que, as categorias empresariais pequenas ou privilegiadas tiveram menor chance de conseguir benefício fiscal que as categorias empresariais grandes ou latentes, no período estudado

This dissertation analyzes the influence of organizational capacity on the governmental decisions of issuing tax relief…

Advisors/Committee Members: Leonardo Secchi.

Subjects/Keywords: Montagem da agenda; Política pública; ADMINISTRACAO; Public policy; Agenda building process; Interest groups; Organizational capacity; Tax relief; Matching credit; Imposto sobre circulação de mercadorias e serviços; ICMS; Crédito presumido; Benefício fiscal; Capacidade organizativa; Grupos de interesse

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Eli, S. d. S. (2011). Influência da capacidade organizativa na concessão de benefícios fiscais: estudo sobre a formação da agenda para concessão de crédito presumido do ICMS/SC. (Thesis). Universidade do Estado de Santa Catarina. Retrieved from http://www.tede.udesc.br/tde_busca/arquivo.php?codArquivo=2466

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Eli, Sidirlei da Silva. “Influência da capacidade organizativa na concessão de benefícios fiscais: estudo sobre a formação da agenda para concessão de crédito presumido do ICMS/SC.” 2011. Thesis, Universidade do Estado de Santa Catarina. Accessed March 04, 2021. http://www.tede.udesc.br/tde_busca/arquivo.php?codArquivo=2466.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Eli, Sidirlei da Silva. “Influência da capacidade organizativa na concessão de benefícios fiscais: estudo sobre a formação da agenda para concessão de crédito presumido do ICMS/SC.” 2011. Web. 04 Mar 2021.

Vancouver:

Eli SdS. Influência da capacidade organizativa na concessão de benefícios fiscais: estudo sobre a formação da agenda para concessão de crédito presumido do ICMS/SC. [Internet] [Thesis]. Universidade do Estado de Santa Catarina; 2011. [cited 2021 Mar 04]. Available from: http://www.tede.udesc.br/tde_busca/arquivo.php?codArquivo=2466.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Eli SdS. Influência da capacidade organizativa na concessão de benefícios fiscais: estudo sobre a formação da agenda para concessão de crédito presumido do ICMS/SC. [Thesis]. Universidade do Estado de Santa Catarina; 2011. Available from: http://www.tede.udesc.br/tde_busca/arquivo.php?codArquivo=2466

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

18. Κουζής, Δημήτριος. Αξιολόγηση της κοινωνικο-οικονομικής κατάστασης των οργανισμών τοπικής αυτοδιοίκησης στην Ελλάδα και της αποτελεσματικότητας του συστήματος κρατικών επιχορηγήσεων, μετά τη νέα διοικητική διαίρεση της χώρας.

Degree: 2004, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών

URL: http://hdl.handle.net/10442/hedi/15533

Subjects/Keywords: ΟΤΑ; Οργανισμοί Τοπικής Αυτοδιοίκησης (OTA); Αξιολόγηση κοινωνικο-οικονομικών καταστάσεων; ΟΙΚΟΝΟΜΙΚΑ; Κρατικές επιχορηγήσεις; Δημοσιονομική δυνατότητα; Δημοσιονομική επάρκεια; Διαχειρησιακή αποτελεσματικότητα; Local government; Evaluation of the socioeconomic situation; Economics; State's subsidies; Fiscal capacity; Fiscal adequacy / efficiency; Management adequancy

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APA (6^th Edition):

Κουζής, . �. (2004). Αξιολόγηση της κοινωνικο-οικονομικής κατάστασης των οργανισμών τοπικής αυτοδιοίκησης στην Ελλάδα και της αποτελεσματικότητας του συστήματος κρατικών επιχορηγήσεων, μετά τη νέα διοικητική διαίρεση της χώρας. (Thesis). Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Retrieved from http://hdl.handle.net/10442/hedi/15533

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Κουζής, Δημήτριος. “Αξιολόγηση της κοινωνικο-οικονομικής κατάστασης των οργανισμών τοπικής αυτοδιοίκησης στην Ελλάδα και της αποτελεσματικότητας του συστήματος κρατικών επιχορηγήσεων, μετά τη νέα διοικητική διαίρεση της χώρας.” 2004. Thesis, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Accessed March 04, 2021. http://hdl.handle.net/10442/hedi/15533.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Κουζής, Δημήτριος. “Αξιολόγηση της κοινωνικο-οικονομικής κατάστασης των οργανισμών τοπικής αυτοδιοίκησης στην Ελλάδα και της αποτελεσματικότητας του συστήματος κρατικών επιχορηγήσεων, μετά τη νέα διοικητική διαίρεση της χώρας.” 2004. Web. 04 Mar 2021.

Vancouver:

Κουζής �. Αξιολόγηση της κοινωνικο-οικονομικής κατάστασης των οργανισμών τοπικής αυτοδιοίκησης στην Ελλάδα και της αποτελεσματικότητας του συστήματος κρατικών επιχορηγήσεων, μετά τη νέα διοικητική διαίρεση της χώρας. [Internet] [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2004. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10442/hedi/15533.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Κουζής �. Αξιολόγηση της κοινωνικο-οικονομικής κατάστασης των οργανισμών τοπικής αυτοδιοίκησης στην Ελλάδα και της αποτελεσματικότητας του συστήματος κρατικών επιχορηγήσεων, μετά τη νέα διοικητική διαίρεση της χώρας. [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2004. Available from: http://hdl.handle.net/10442/hedi/15533

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

North-West University

19. Vos, Gerwin. Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos .

Degree: 2013, North-West University

URL: http://hdl.handle.net/10394/12220

► During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development… (more)

▼ During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012.

Subjects/Keywords: African Tax Administration Forum (ATAF); Fiscal independence; International Conference on Taxation, State Building and Capacity Development in Africa; Organisation for Economic Co-operation and Development (OECD); Revenue mobilization; Sharing of information; Tax effort; Afrika Belasting Administrasie Forum (ATAF); Fiskale onafhanklikheid; Internasionale Konferensie oor Belasting, Staatsontwikkeling en Kapasiteitsontwikkeling in Afrika; Organisasie vir Ekonomiese Ondersteuning en Ontwikkeling (OECD); Omsetmobalisering; Deel van inligting; Belastingmoeite

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Vos, G. (2013). Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos . (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/12220

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Vos, Gerwin. “Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos .” 2013. Thesis, North-West University. Accessed March 04, 2021. http://hdl.handle.net/10394/12220.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Vos, Gerwin. “Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos .” 2013. Web. 04 Mar 2021.

Vancouver:

Vos G. Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos . [Internet] [Thesis]. North-West University; 2013. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/10394/12220.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Vos G. Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos . [Thesis]. North-West University; 2013. Available from: http://hdl.handle.net/10394/12220

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Université de Montréal

20. Galindo Silva, Hector. Essays in political economy.

Degree: 2015, Université de Montréal

URL: http://hdl.handle.net/1866/11428

Subjects/Keywords: New parties; size of government; local governments; fiscal capacity; political stability; interstate conflicts; civil war; externalization; peace talks; nouveaux partis politiques; taille du gouvernement; gouvernements locaux; capacité fiscale; stabilité politique; conflit interétatique; guerre civile; externalisation; pourparlers de paix; Economics - Finance / Économie - Finances (UMI : 0508)

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Galindo Silva, H. (2015). Essays in political economy. (Thesis). Université de Montréal. Retrieved from http://hdl.handle.net/1866/11428

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Galindo Silva, Hector. “Essays in political economy.” 2015. Thesis, Université de Montréal. Accessed March 04, 2021. http://hdl.handle.net/1866/11428.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Galindo Silva, Hector. “Essays in political economy.” 2015. Web. 04 Mar 2021.

Vancouver:

Galindo Silva H. Essays in political economy. [Internet] [Thesis]. Université de Montréal; 2015. [cited 2021 Mar 04]. Available from: http://hdl.handle.net/1866/11428.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Galindo Silva H. Essays in political economy. [Thesis]. Université de Montréal; 2015. Available from: http://hdl.handle.net/1866/11428

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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Open Access Theses and Dissertations