Social and Behavioral Sciences Commons^™

Three Essays On Consumption Taxation In Indonesia, Partomuan Transparenter Juniult

Theses and Dissertations--Public Policy and Administration

Consumption taxes play a major role in revenue generation for many developing countries. They are also used to encourage or discourage certain consumption behaviors. However, the administrative aspects of implementing these taxes can create challenges for the tax authorities, and lead to distortions in taxpayer behavior. To overcome these challenges, efforts have been made to simplify policies and utilize technology to improve administration and compliance. My dissertation aims to provide empirical evidence on the effects of three consumption or commodity tax policy reforms in Indonesia. The dissertation consists of three essays as follows.

In my first essay, titled “The effect …

Kentucky Annual Economic Report 2022, Michael W. Clark, James P. Ziliak, Simon Sheather

Kentucky Annual Economic Report

This report is one of the important ways that the Center for Business and Economic Research fulfills its mission to examine various aspects of Kentucky’s economy as directed by the Kentucky Revised Statutes (KRS 164.738). The analysis and data presented here cover a variety of topics that range from a discussion of Kentucky’s current economic climate to a broad presentation of factors affecting the economy.

The report covers numerous dimensions of Kentucky’s economy including the effects of COVID-19. As the pandemic approaches its third year, COVID-19 continues to dominate the economic narrative. Many aspects of the economy have improved substantially …

Chance Elections, Social Distancing Restrictions, And Kentucky's Early Covid-19 Experience, Charles J. Courtemanche, Joseph Garuccio, Anh Le, Joshua C. Pinkston, Aaron Yelowitz

Economics Faculty Publications

Early in the pandemic, slowing the spread of novel coronavirus disease 2019 (COVID-19) relied on non-pharmaceutical interventions. All U.S. states adopted social-distancing restrictions in March and April of 2020, though policies varied both in timing and scope. Compared to states with Democratic governors, those with Republican governors often adopted measures for shorter durations and with greater resistance from their residents. In Kentucky, an extremely close gubernatorial election immediately prior to the discovery of SARS-CoV-2 replaced a Republican incumbent with a Democrat, despite Republicans easily winning all other statewide races. This chance election result offers a unique opportunity to examine the …

School Reopenings, Mobility, And Covid-19 Spread: Evidence From Texas, Charles J. Courtemanche, Anh Le, Aaron Yelowitz, Ron Zimmer

Institute for the Study of Free Enterprise Working Papers

This paper examines the effect of fall 2020 school reopenings in Texas on county-level COVID19 cases and fatalities. Previous evidence suggests that schools can be reopened safely if community spread is low and public health guidelines are followed. However, in Texas, reopenings often occurred alongside high community spread and at near capacity, likely making it difficult to meet social distancing recommendations. Using event-study models and hand-collected instruction modality and start dates for all school districts, we find robust evidence that reopening Texas schools gradually but substantially accelerated the community spread of COVID-19. Results from our preferred specification imply that school …

Kentucky's Economic Recovery, Ashli Watts, Michael W. Clark

Kentucky Economic Update

Highlights of this first release of “Kentucky Economic Update” include:

• Kentucky’s GDP bounced back during the 3rd quarter of 2020 but was still below pre-pandemic levels.
• While employment was still down 5.2% in December compared to a year ago, Kentucky has recovered 65% of jobs lost during initial months of the pandemic.
• As of December 2020, Kentucky’s unemployment rate stood at 6%, down from 16.6% in April 2020.
• Kentucky’s labor participation rate, which was 59.6% just before the pandemic dropped to 57.5% in December 2020.

Kentucky Annual Economic Report 2021, Michael W. Clark, James P. Ziliak, Simon Sheather

Kentucky Annual Economic Report

This report is one of the important ways that the Center for Business and Economic Research fulfills its mission to examine various aspects of Kentucky’s economy as directed by the Kentucky Revised Statutes (KRS 164.738). The analysis and data presented here cover a variety of topics that range from a discussion of Kentucky’s current economic climate to a broad presentation of factors affecting the economy.

The report covers numerous dimensions of Kentucky’s economy and COVID-19’s effects are evident across many of these dimensions. The pandemic brought the longest running economic expansion to an abrupt end. By April, Kentucky’s employment declined …

Impact Of The Coronavirus Pandemic On Housing, Bethany L. Paris

Issue Brief on Topics Affecting Kentucky’s Economy

Wear a mask. Wash your hands. Stay home if you are sick. We have all become familiar with the CDC guidelines on staying safe during this unprecedented time. But what if you are at risk of losing your home because you are unable to pay your rent or mortgage? This is the challenge that approximately 288,000 or 10% of Kentucky households have faced throughout the past year.

Poll Finds Rural Residents More Hesitant To Get Vaccinated, Tim Marema

Journal of Appalachian Health

Rural residents are more hesitant than their metropolitan counterparts to get a Covid-19 vaccination, even though rural areas have higher rates of infections and deaths from the coronavirus.

Impact Of The Covid-19 Shutdown On Mental Health In Appalachia By Working Status, Erin N. Haynes, Timothy J. Hilbert, Susan C. Westneat, Kate Leger, Katie Keynton, Heather M. Bush

Journal of Appalachian Health

Introduction: To slow the spread of COVID-19 in the United States, businesses shutdown in Spring 2020. Research has indicated the impact on frontline workers, yet little is known about the impact on those who were not working outside the home or switched to working remotely.

Purpose: The purpose of this report is to identify the financial and healthcare issues and mental health impact of the COVID-19 shutdown on Appalachians by worker categories.

Methods: An online survey was administered from May 8 – June 6, 2020 to a convenience sample of previous research participants and shared through social …

Essays On The Role Of Policies In Major Public Health Issues, Anh Le

Theses and Dissertations--Economics

This dissertation explores the role of policy on health outcomes and behaviors that relate to major public health concerns. Essay 1 and Essay 2 investigate the effects of Medicaid expansions on substance-use outcomes. Essay 3 examines the impacts of school reopenings in Texas on COVID-19 and mobility outcomes.

Essay 1 studies the effect of the Affordable Care Act Medicaid expansion. Using State Drug Utilization Data 2011-2017, I find that the Medicaid expansion is associated with an increase of 40-60 Medicaid-paid opioid prescriptions per 1,000 people aged 19–64. However, the results suggest that post-expansion prescriptions are, on average, shorter or prescribed …

Covid-19 And The Us Safety Net, Robert A. Moffitt, James P. Ziliak

Economics Faculty Publications

We examine trends in employment, earnings and incomes over the last two decades in the United States, and how the safety net has responded to changing fortunes, including the shutdown of the economy in response to the COVID-19 pandemic. The US safety net is a patchwork of different programmes providing in-kind as well as cash benefits, and it had many holes prior to the pandemic. In addition, few of the programmes are designed explicitly as automatic stabilisers. We show that the safety net response to employment losses in the COVID-19 pandemic largely consists only of increased support from unemployment insurance …

Rural Appalachia Battling The Intersection Of Two Crises: Covid-19 And Substance Use Disorders, Margaret Miller, Rebekah Rollston, Kate E. Beatty, Michael Meit

Journal of Appalachian Health

During the COVID-19 pandemic, rural Appalachia is at great risk of unforeseen side effects including increased mortality from substance use disorders (SUDs). People living with SUDs are at increased risk for both exposure to and poor outcomes from COVID infection. The economic impacts of COVID-19 must also be considered. As rural Appalachia combats the substance use crisis amidst the COVID-19 pandemic, the geographic economic, health and social inequities within our region must be considered. As a national recovery is sought, we should reimagine federal policies that center the economic and public health of rural Appalachia addressing the two crises.

Some Regional Economic Perspectives On Covid-19 Impacts, Paul A. Coomes

Institute for the Study of Free Enterprise Working Papers

It has been about eight months since the Covid-19 pandemic began sweeping across America, causing the well-known health care emergency, and major economic and fiscal distortions. Presumably, we are in the last stages of the damage, as activity has picked up in most realms of daily life. However, recovery problems linger in many areas, including air travel, cruises, hotels, conventions, concerts, and schools. While not over, enough information has emerged to start documenting the regional economic impacts around Kentucky. This note examines the latest public data to study the apparent economic and fiscal damage related to Covid responses, public and …

Did Covid-19 Change Life Insurance Offerings?, Timothy F. Harris, Aaron Yelowitz, Charles J. Courtemanche

Institute for the Study of Free Enterprise Working Papers

The profitability of life insurance offerings is contingent on accurate projections and pricing of mortality risk. The COVID-19 pandemic created significant uncertainty, with dire mortality predictions from early forecasts resulting in widespread government intervention and greater individual precaution that reduced the projected death toll. We analyze how life insurance companies changed pricing and offerings in response to COVID-19 using monthly data on term life insurance policies from Compulife. We estimate event-study models that exploit well-established variation in the COVID-19 mortality rate based on age and underlying health status. Despite the increase in mortality risk and significant uncertainty, we find limited …

Measuring The Spread Of Covid-19 In Kentucky: Do We Have The Right Data?, Kenneth R. Troske, Paul A. Coomes

Institute for the Study of Free Enterprise Working Papers

We examine various measures of COVID-19 infections, hospitalizations and deaths, with an emphasis on data for Kentucky. We find that: Data on the number of new reported cases of the disease obtained from convenience samples (as opposed to representative random samples) is an inaccurate measure of the spread of the disease in the State. Using CDC data and national studies, it appears that there were ten times the number of infections in March than reported for Kentucky at the time and by September the State is still capturing only one out of two people infected.

A better measure of new …

Racial And Ethnic Disparities In Covid-19: Evidence From Six Large Cities, Joseph Benitez, Charles J. Courtemanche, Aaron Yelowitz

Institute for the Study of Free Enterprise Working Papers

As of June 2020, the coronavirus pandemic has led to more than 2.3 million confirmed infections and 121 thousand fatalities in the United States, with starkly different incidence by race and ethnicity. Our study examines racial and ethnic disparities in confirmed COVID-19 cases across six diverse cities – Atlanta, Baltimore, Chicago, New York City, San Diego, and St. Louis – at the ZIP code level (covering 436 “neighborhoods” with a population of 17.7 million). Our analysis links these outcomes to six separate data sources to control for demographics; housing; socioeconomic status; occupation; transportation modes; health care access; long-run opportunity, as …

Did Social-Distancing Measures In Kentucky Help To Flatten The Covid-19 Curve?, Charles J. Courtemanche, Joseph Garuccio, Anh Le, Joshua C. Pinkston, Aaron Yelowitz

Institute for the Study of Free Enterprise Working Papers

In the absence of a vaccine or more effective treatment options, containing the spread of novel coronavirus disease 2019 (COVID-19) must rely on non-pharmaceutical interventions. All U.S. states adopted social-distancing measures in March and April of 2020, though they varied in both timing and scope. Kentucky began by closing public schools and restaurant dining rooms on March 16th before progressing to closing other non-essential businesses and eventually issuing a “Healthy at Home” order with restrictions similar to the shelter-in-place (SIPO) orders adopted by other states. We aim to quantify the impact of these measures on COVID-19 case growth in the …