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Full-Text Articles in Social and Behavioral Sciences
Three Essays On Tax Compliance In Indonesia, Himawan Saputro
Three Essays On Tax Compliance In Indonesia, Himawan Saputro
Theses and Dissertations--Public Policy and Administration
This dissertation studies the impacts of major tax reforms designed to improve tax compliance, particularly in the context of developing countries with limited enforcement capacity due to informality and lack of third-party data using the Indonesian tax administrative data as well as relevant empirical research methods. In order to describe this dissertation, I discuss each essay as the following.
The first essay is titled "How Do Small Taxpayers Respond to Tax Simplification? Evidence from the Indonesian Turnover Tax Reform." This essay studies the firms' behavioral responses to tax simplification in Indonesia by exploiting the implementation of turnover tax in 2013 …
American Obesity: Rooted In Uncertainty, Institutions And Public Policy, James Woodward
American Obesity: Rooted In Uncertainty, Institutions And Public Policy, James Woodward
Theses and Dissertations--Public Policy and Administration
Despite the efforts of policymakers, medical professionals, and other stakeholders, obesity and related health problems show no signs of receding from their record-high rates. Public policy has largely taken the form of consumer advice, (e.g., USDA’s Dietary Guidelines). Since consumers bear most of the costs associated with their obesity, the goal of obesity prevention appears to be incentive-compatible, prima facie. That is, there is no a priori case for much further policy intervention unless existing advice is deficient or consumers’ exhibit systematically poor decision-making.
My review of the literature shows that scholars have long conveyed a consistent narrative regarding …