Social and Behavioral Sciences Commons^™

Essays On Evasion And Enforcement In Value Added Tax (Vat), Syed Jawad Ali Shah

Theses and Dissertations--Public Policy and Administration

Value added tax (VAT) based on credit invoice system is the most common consumption tax in the world. Despite its self-regulating nature, VAT faces challenges in developing countries who have limited state capacity to check evasion and enforce tax on informal sectors of the economy. The tax authorities introduce policy interventions that can target the evasive behavior of firms interacting with informal sectors. My dissertation seeks to provide insight into three such policy reforms in Pakistan’s VAT regime. Therefore, this dissertation is composed of three essays.

In first essay of my dissertation, titled “Using Computerization to enforce VAT: Evidence from …

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 …

Analysis: Internal Controls Impact On The Mitigation Of Risk And Fraud In Public Finance, Brian Stephens

MPA/MPP/MPFM Capstone Projects

Internal controls involve every process that assess or mitigates risks within an organization. From an organizational level, internal control objectives relate to the reliability of financial reporting, measurements on the status of achieving operational or strategic goals, and compliance with laws and regulations. Over the years internal controls have gained the misconception of being merely an accounting or auditing function. However, poor or lapsed internal controls can have devastating effects on an organization. Conversely, an organization that places heavy emphasis on internal controls and leads with an ethical culture are more likely to be successful in meeting their organization’s mission …

The Impact Of Automatic Voter Registration On Voter Registration And Voter Turnout Rates: Comparing Oregon And Washington Congressional Elections, 2010-2018, Jacob Toney

MPA/MPP/MPFM Capstone Projects

Automatic Voter Registration is a recently introduced policy that simplifies the process of registering to vote in order to increase voter turnout rates. This capstone estimates how successful this policy has been. To that end, I used a difference-in-differences research design to consider voter registration and turnout rates seen in the Congressional general elections over the period from 2010 to 2018 in Oregon and Washington. I found that the implementation of Automatic Voter Registration led to a small but statistically significant increase in voter registration and voter turnout rates in Oregon relative to both the prior trend seen in that …

Communication Strategies’ Impact On Finances At Kentucky Higher Education Institutions During The Covid-19 Pandemic, Jacob Most

MPA/MPP/MPFM Capstone Projects

Kentucky public higher education institutions faced a financial cliff with the onset of the COVID-19 pandemic (Capilouto, 2021 Jan.). Campuses across the state closed in spring 2020, with the list of unknowns outnumbering the knowns by a significant margin (Monday, E., Blanton, J., and Kiser, K., 2021). In the face of an unknown future, administrations at Kentucky institutes of higher education relied upon communication strategies more than ever to outline Universities’ plans for reopening, reinvented operational plans, outlining contingencies, and fulfilling an invaluable role in efforts to test, contact trace and eventually vaccinate campus and broader community populations. This project …

Parents’ Awareness And Perspective Of School Choice Scales: Development, Revision, And Validation Using The Rasch Model, Katherine Leung Robershaw

Theses and Dissertations--Education Sciences

Parents want the best for their children. But for those who also believe in equal educational opportunity, they struggle with the moral dilemmas raised by school choice. To investigate where parents stand in this dilemma, this study is devoted to the creation of the Parents’ Awareness and Perspective of School Choice (PAPSC) scales, a survey instrument capturing a continuum of conversations surrounding parental school choice, from parents’ awareness of school choice policies or programs to debates surrounding parental freedom of school choice. This study also emphasized the use of well-developed, validated survey tools in educational policy and school choice …

Strategic Educational Leadership Within The Policy-Making Arena: The Promulgation, Passage, And Practice Of Tennessee's High Performing School Districts Flexibility Act Of 2013, Robert Lawrence Hullett Jr.

Theses and Dissertations--Education Sciences

In 2010, Tennessee’s 106th General Assembly passed the First to the Top Act (2010), a companion legislation for the federal Race to the Top Act (2009) program launched by the Obama Administration. A provision of this state law required that half of teacher and principal evaluations be based upon student achievement, which included a component of required continuous academic growth. For school districts whose students scored at the highest academic performance levels, the continuous growth component would negatively impact their teachers’ and principals’ annual evaluations. In 2012, the Williamson County Schools (WCS) superintendent requested mitigation for relieve from the Tennessee …

Catalyzing Change In Higher Education: Social Capital And Network Leadership In The Competency-Based Education Network, Bruce William Haupt Jr.

Theses and Dissertations--Education Sciences

Collaborative inter-organizational networks can be effective at catalyzing and supporting the generation and diffusion of new models and practices. With shared purpose, structure, and resources, network organizations can facilitate knowledge exchange and the growth of inter-organizational relationships. In this study, I sought to better understand how network organizations influence social capital and the spread of innovative practices. Of particular interest were the roles of national network and sub-national network organizations (sub-networks), and the interactive learning processes of network newcomers. I focused on the diverse array of colleges and universities involved in the Competency-Based Education Network (C-BEN), and their efforts to …

Risk Factors For Workplace Sexual Harassment In Female Truck Drivers, Kimberly Marie Riddle

Theses and Dissertations--Nursing

Sexual harassment is one of the most common forms of workplace violence in the United States. Sexual harassment is defined as unwanted verbal and physical behaviors of a sexual nature (e.g., physical advances, requests for sexual favors, inappropriate sexist or sexual comments or jokes, pornography, or other unwanted conduct) that creates an uncomfortable working environment or interferes with the employee’s job responsibilities. In general, it is estimated that nearly one in every two women have experienced sexual harassment at the workplace over their lifetime. In male-dominated occupations, such as truck driving, law enforcement, firefighting, and construction, females may have a …