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 …

Did The Covid-19 Pandemic Cause A Learning Loss In Reading And Mathematics? Empirical Evidence Using 2022 Grade 8 Students In Kentucky., Tiyani Rodrigo

MPA/MPP/MPFM Capstone Projects

In 2020, most United States (U.S.) schools closed abruptly. Due to the pandemic, students and teachers were affected in multiple ways. Nearly three years post-pandemic, it is evident students lost in academic achievement. Lower academic performance may impact the future economy and labor force due to lower productivity. Therefore, understanding the causal impact COVID-19 had on academic achievement is vital to develop policy that will help mitigate the long-term impact. In this capstone, I will estimate the size and direction of the impact COVID-19 had on Mathematics and Reading skills for grade 8 students in Kentucky. Using a Difference-in-Differences (DiD) …

How The Increase In Remote Employees Due To Covid-19 Has Impacted Local Income Tax Revenues For U.S. Cities, Brian T. Pearson

MPA/MPP/MPFM Capstone Projects

This research paper will discuss COVID-19’s impact on remote work and its effect on local income taxes for cities across the United States. The paper specifically will be looking into how the increase in remote workers has affected revenue and policy changes for local income taxes since the pandemic. Before the pandemic, most US citizens with jobs had to be on-site, but COVID-19 seems to have changed how businesses are operating for the foreseeable future. A lot of businesses across the country have shifted to having more of their employees working fully remote or partially remote (hybrid) schedules. This has …

Covid-19 And Advanced Course Enrollment: Kentucky High Schools, Jessica Thomas

MPA/MPP/MPFM Capstone Projects

In Kentucky governments, districts, and schools made decisions about school closures and mode of learning that would impact community health as well as student achievement. Within those schools, students themselves were also making decisions that could impact their futures academically. In spring 2020, students were choosing their courses for the following year. Vast uncertainty about what the 2020/2021 school year would look like had the potential to impact those decisions. Disruptions to spring 2020 classes could also impact whether a student felt they had learned the prerequisite skills needed to pursue advanced coursework. This study found that advanced course enrollment …

Effect Of Trust And The Covid-19 Pandemic On Nonprofit Collaboration With Food Insecurity Services In Kentucky, Aaron Brewer

MPA/MPP/MPFM Capstone Projects

Food insecurity in Kentucky is at a crisis point. As a result of the COVID-19 pandemic and recent natural disasters, it has only gotten worse. Nonprofit organizations that focus on food insecurity are fighting to fill the gap between federal and state programs but still struggle to find enough resources as demand grows. In order to help achieve their strategic missions, organizations often engage in collaboration with one another. The COVID-19 pandemic fundamentally changed the landscape of many services and businesses across the world and certainly in Kentucky. Food insecurity organizations were faced with new challenges because of the health …

The Fiscal Impact Of Covid-19: A Study Of Five States, Jacob Jansen

MPA/MPP/MPFM Capstone Projects

The COVID-19 pandemic has taken its toll on states’ coffers due to declining revenues and in response state budget authorities have taken action to adjust budgets in order to maintain proper financial balance. At the end of fiscal year 2020 on June 30, 2020, budget authorities in 46 states likely found themselves straining to make sure their state’s bottom line was not grossly negative. That strain has since continued into fiscal year 2021, which started the day after. As revenues appear to be on the rise again and the financial hardships lessened, an evaluation of the responses to the pandemic’s …

Effects Of Covid-19 On Sports Program Offerings At Ncaa Division I Institutions, Jason Schlafer

MPA/MPP/MPFM Capstone Projects

COVID-19 on Sports Program Offerings at NCAA Division I Institutions 2 Executive Summary In the past 40 years, the cost of operating a competitive college athletics department that competes for an institution within a Power Five conference the highest level of intercollegiate competition- has risen drastically. Concurrently, opportunities to compete at the highest level have expanded, especially for women who now outnumber men in Division I athletics competition. As COVID-19 constrained revenue, five institutions from Power Five conferences have discontinued 23 sports programs to date. This paper addresses how decision makers determine which sports programs to eliminate and offers recommendations …

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 …

Gender In The Time Of Covid-19: Evaluating National Leadership And Covid-19 Fatalities, Leah C. Windsor, Gina Yannitell Reinhardt, Alistair J. Windsor, Robert Ostergard, Susan Allen, Courtney Burns, Jarod Giger, Reed Wood

Social Work Faculty Publications

In this paper we explore whether countries led by women have fared better during the COVID-19 pandemic than those led by men. Media and public health officials have lauded the perceived gender-related influence on policies and strategies for reducing the deleterious effects of the pandemic. We examine this proposition by analyzing COVID-19-related deaths globally across countries led by men and women. While we find some limited support for lower reported fatality rates in countries led by women, they are not statistically significant. Country cultural values offer more substantive explanation for COVID-19 outcomes. We offer several potential explanations for the pervasive …