Social and Behavioral Sciences Commons^™

Collaborative Competition In Homeless Services: Three Essays On Federal-Local Partnerships, Andrew Alfred Sullivan

Theses and Dissertations--Public Policy and Administration

The United States’ federal government funds homeless services provided at the local level through the McKinney-Vento Act, encouraging collaboration among providers. This dissertation studies three aspects of homelessness: merging of local planning bodies, identification of homeless students, and the relationship between experiencing homelessness in high school and long-term educational outcomes.

The first chapter studies the effect of merging Continuums of Care (CoCs), local planning bodies for homeless services. While merging brings organizations into the same network and could make use of economies of scale, it brings service provision to a less-local level, taking away responsiveness to the community and inter-jurisdictional …

Two Essays On Governments Devolving Fiscal Authority To Lower-Level Actors, Jinsol Park

Theses and Dissertations--Public Policy and Administration

Over the past decades, there have been efforts across the globe to break the grip of the centralized power of government and devolve authority to lower-level actors. The devolution of authority in the governance system can take place in various ways: the central government can devolve authority, responsibility, and functions to local governments; or a local government can delegate its authority to make policy decisions to the citizenry, for example, as a form of public participation. In a broad sense, we can group all these government activities to devolve power to lower-level actors and call it “decentralization.” This dissertation attempts …

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 …