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Koreksi Pajak Masukan Atas Jawaban Konfirmasi“Tidak Ada” (Studi Kasus Pt. X), Elsie Sylviana Kasim, Muhammad Kemal Pasha

Jurnal Administrasi Bisnis Terapan

This study discusses the input tax correction to “no” confrmation answer (case study of PT X). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows the examiner’s correction on the input tax credit is cause by input tax originating from non-PKP and the confirmation answer states “no”. PT X does not agree with the correction of the audit tem on the input tax credit. PT X has provided evidence showing the existence of payments. This research is expected to provide input …

The Effect Of Attendance On Home Field Advantage In The National Football League: A Natural Experiment, Justin Ehrlich, Joel Potter, Shane Sanders

Sport Management - All Scholarship

While economists have previously noted that home field advantage is affected by crowd density, isolating this effect is difficult since crowd size is likely endogenous with team ability and game matchup. The COVID-19 pandemic has presented a unique natural experiment since local governments have introduced safety protocols that varies widely across the United States. These safety protocols have limited attendance in varying ways for live sporting events, including National Football League games. Given the differential (and exogenous) attendance restrictions, we were able to isolate three broad categories of attendance: 1) games without attendance restrictions (seasons 2016-2019), 2) games with limited …

A Characterization For Optimal Bundling Of Products With Inter-Dependent Values, Soheil Ghili

Cowles Foundation Discussion Papers

This paper studies optimal bundling of products with inter-dependent values. I show that, under some conditions, a firm optimally chooses to sell only the full bundle of a given set of products if and only if the optimal sales volume of the full bundle is larger than the optimal sales volume for any smaller bundle. I then provide an interpretation of this characterization based on (i) the magnitude of the variation across consumers in how complementary they find different products, and (ii) how this variation correlates with price sensitivity.

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.

Bayesian Persuasion With Lie Detection, Florian Ederer, Weicheng Min

Cowles Foundation Discussion Papers

We consider a model of Bayesian persuasion in which the Receiver can detect lies with positive probability. We show that the Sender lies more when the lie detection probability increases. As long as the lie detection probability is sufficiently small the Sender's and the Receiver's equilibrium payoffs are unaffected by the lie detection technology because the Sender simply compensates by lying more. When the lie detection probability is sufficiently high, the Sender's (Receiver's) equilibrium payoff decreases (increases) with the lie detection probability.

Measuring Local Job Distress, Timothy J. Bartik

Upjohn Institute Working Papers

In this paper, estimates are presented on short-run effects of demand shocks on a local labor market’s employment to population ratio (employment rate). Based on the estimates, commuting zones (CZs) better define a local labor market than counties, because both employment and employment rate effects exhibit large spillovers across counties within a CZ. In addition, the estimates suggest that demand shock effects vary, by an amount that is both statistically and substantively significant, with a CZ’s prior overall employment rate.

Speculation And Returns' Volatility: Evidence From Pakistan Mercantile Exchange, Falik Shear

Business Review

The debate about the role of speculators in commodity markets has been intensified after the financialization. The current study augments the empirical evidence related to speculators and their impact on volatility of commodity markets. In doing so, the study uses daily data between 12th November 2009 to 30th April 2020 for oil and gold future contracts from Pakistan Mercantile Exchange. The findings suggest that speculative activity positively and significantly affects the returns' volatility. These findings support the destabilizing hypothesis, which argues that speculators create distortions in commodity markets. The findings have important implication for market participants (e.g., absence of welfare …

Education And Life Satisfaction: A Marginal Mediation Analysis, Faiza Hassan, Hafsa Hina, Abdul Qayyum

Business Review

The current micro-level study explores the impact of education on life satisfaction of individuals in Pakistan via six mediating factors that are health, employment status, marital status, number of children, the scale of income and freedom of choice. The differences based on gender, marital status and the scale of income are also analyzed by using data from Wave 6 (2010-2014) of the World Values Survey. The marginal mediation technique by Barrett (2018) is used. It is observed that education plays a significant role in affecting life satisfaction. The channels of health, freedom and scale of income are found significant in …

Will Seasonality Patterns For Beef Export Sales And Commitments Hold In 2021?, Elliott James Dennis

Extension Farm and Ranch Management News

First two paragraphs:

Trade occurs when price differences between the two locations are large enough after accounting for transportation cost, exchange rates, tariffs, etc. Exports vary throughout the year since prices reflect current and future supply and demand situations. Seasonality in cattle production, meat demand, and market disruptions are some examples of why wholesale beef prices increase and decrease within a year.

The inability to market cattle in the second quarter of 2020 and increased demand for retail beef products due to government gathering restrictions in restaurants caused wholesale beef prices to rise to historical levels. Beef wholesalers can choose …

A Job Guarantee Proposal For Austria: Public Policy For Full Employment And The Reduction Of Poverty And Inequality, Daniel Haim Ms

Theses - Graduate Programs in Economic Theory and Policy

The Austrian labor market has experienced high rates of involuntary unemployment for several years, and the COVID-19 pandemic has likely exacerbated the problem. Part-time employment rates, especially high for women, have fed into time-related underemployment. Many people have left the labor force wanting to work. Aside from the short-lived Aktion 20,000 program, labor market policies have been ineffective in addressing these issues. A different, more promising approach is the job guarantee. In a job guarantee, the state acts as an employer-of-last resort, granting everyone willing to work the right to a job at a minimum wage. This thesis argues that …

Addressing The Homelessness Crisis In The United States Of America, Lukas Klatke Ms

Theses - Graduate Programs in Economic Theory and Policy

Data from the American Housing Survey for 2015, 2017, and 2019 show median incomes and median rent cost as a proportion of median income for Whites, Blacks, Hispanics, and Non – Hispanics at the state and metro level. The data demonstrates Blacks have lower median incomes than Whites, and Hispanics have lower median incomes than Non - Hispanics.

Additionally, the data indicates the median rent cost as a proportion of median income values for Blacks is larger than the values for Whites. The values for Hispanics are larger than the values for Non - Hispanics. These results imply Blacks and …

The Place And Role Of Pharmacy Benefit Management (Pbm) Companies In Us Healthcare System, George Mattis Ii

Electronic Theses and Dissertations

On average, prescription drugs cost US consumers more than any other developed country in the world. US drug makers claim that intermediaries in the prescription drug supply chain, companies called pharmacy benefit managers (PBM), are forcing them to increase their drug prices. PBMs counter that the discounts they receive from drug makers are channeled to insurers. This thesis will examine the role that PBMs play in the prescription drug supply chain and determine what effect they have on drug prices. This thesis will utilize a comparative static model, Structure, Conduct, Performance (SCP) framework to analyze the pharmaceutical manufacturing and the …

The Hotelling Valuation Principle: Does User Cost And Reserve Differentials Improve Validity?, Brian K. Hicks

Electronic Theses and Dissertations

The Hotelling Valuation Principal (HVP) implies that the value per unit of an in-ground exhaustible natural resource is equal to the current price less the cost of production. The assumptions required for this principle include a certain and homogenous reserve stock, unconstrained extraction, and constant costs. Extensive research has empirically investigated the HVP. This paper expands the HVP framework and relaxes the theory’s assumptions to account for reserve differentials. The results show that the original net price model is more closely aligned with developed reserve value, than total reserve value. In addition, this paper develops two- and three-factor net price …

Employee Ownership And Moral Hazard: How Broad-Based Equity Sharing Can Lower Agency Costs And Reduce Inequality, Colin Clinton Hudson

Electronic Theses and Dissertations

Providing incentives to top managers by offering equity has become the norm; this practice, however, does not hold for all levels of employees. After tax incentives for employee ownership were introduced through the Employee Retirement Income Security Act of 1974, there has been little legislative support to encourage companies to implement broad-based equity sharing programs. Moreover, decades of neoliberal policies have incentivized the pursuit of short-term profits and speculation, which contribute to economic instability and explain the growing gap between productivity and real wages observed since the late 1970s. Developments in the literature contend that employee ownership aligns the goals …

Airbnb Release Of Latent Economic Value And Return To Equilibrium, Daniel Joseph Trujillo

Electronic Theses and Dissertations

We empirically consider Airbnb’s effect on a new variable in Short Term Rental (STR) research, second homes, employing a model pre-Airbnb diffusion (2009), and post-Airbnb diffusion (2019). In doing so we test our hypothesis that second home use will be converted to short-term rentals with the advent of Airbnb. We do so through a natural experiment examining housing stock. We create a schema to segregate tourist and non-tourist counties based on economic variables and deploy these in our research framework observing a shock to housing supply. Notably, we observe a structural change in the use of second homes resulting in …

An Ardl Approach In Studying The Impact Of Asf And Selected Factors On The Philippine Pork Market Retail Price, Lara Paul A. Ebal

Journal of Economics, Management and Agricultural Development

This study aimed to explore the impact of the farmgate price of hogs, the volume of hog production, the volume of imported pork, the market retail price per kilo of dressed chicken, the quantity of pork consumed by the population, the GDP per capita, and African Swine Fever (ASF) on the pork market retail price in the Philippines. The Autoregressive Distributed Lag (ARDL) approach was implemented to model the pork price using quarterly data from 2000 to 2020. The long-run model showed that farmgate price, hog production, and imported pork during the presence of ASF could affect pork price. Moreover, …

Studying The Relationship Between Financial Risk Aversion And Income With The Jeopardy! Daily Double, Miles Johnson

Mahurin Honors College Capstone Experience/Thesis Projects

It has long been up for debate as to whether there is a link between financial risk aversion and income. This study’s purpose is to, using data from the game show Jeopardy!, investigate this question through analytical research. This study made use of multiple regression analyses in order to examine the relationship between income and risk aversion in Jeopardy! contestants who appeared on the show between January 2019 and October 2020. Specifically, this study looked to isolate the potential impact a contestant’s estimated annual income had on their willingness to bet on the Jeopardy! Daily Double question. It was …

Market Efficiency: Its Economic And Theological Implications, Fan Fei

Faculty Tenure Papers

In finance, market efficiency, or equivalently, the Efficient Market Hypothesis, assumes that the market can transmit information completely, instantly, and freely so that asset prices reflect the fair value of the investment. An efficient market would imply that the prices were always right and that no group of investors should be able to consistently beat the market. In this article, I review the evolution of modern finance and the evidence for and against the Efficient Market Hypothesis. Decades of empirical research and historical events, such as dot-com bubble and the 2007-2008 Global Financial Crisis, resulted in a paradigm shift and …

Comparing Machine Learning Techniques For Predicting Bank Failure, Armen Eghian

Empirical Economic Bulletin, An Undergraduate Journal

The study of machine learning has helped create and refine many types of predictive models. These models have been applied to countless problems, but the importance of banking stability has led many researchers to create models predicting if a bank will be active in future years. Neural networks, support vector machines, and traditional regression models, have been used to predict bank failure, but random forests have not been fully explored. This paper shows random forests can offer prediction power greater than neural networks and logit models when used to predict bank failure. This aligns with work comparing random forests and …

Biased Technical Change, Institutional Shift, And The Functional Distribution Of Income: Who Benefits From Economic Growth?, Adam Szymanski-Burgos

Electronic Theses and Dissertations

Starting from the mid 1970s and early 1980’s, the US and other advanced economies observed a widening divergence between the growth of average and median real hourly labor compensation and the average growth of labor productivity. This decoupling between labor compensation and productivity indicates a decline in the labor share of national income. Opposite to movements in the labor share, the share of national income remunerated as capital income has increased with the rise of capital incomes concentrated largely in corporate sector profits. Key developments since the middle of the 20th century have coincided with the onset of medium-run fluctuations …

The Great Consensus After The Great Recession: The Case Of Jamaica, Anthony N. Iacovelli

Electronic Theses and Dissertations

The purpose of this research was to determine the efficacy of the International Monetary Fund’s Stabilization Program (IMFSP) as a tool for economic development. The Fund’s program utilizes an approach steeped in the Washington Conesus, which requires austere and demand side economic measures to be taken to achieve success. To determine efficacy, Jamaica was used as a case study, where special attention paid to the supply side economic consideration of human capital development in Health and Education. Additionally, this paper contrasted the IMF approach with a case study of Singapore and the Developmentalist approach to economic development. The research provided …

We All Want To Change The World: How Behavioral Insights Can Help Reduce Carbon Emissions, Thomas C. Gifford

Electronic Theses and Dissertations

The world is in the midst of an unprecedented environmental crisis driven primarily by human behavior. As the world has globalized, countries have developed, and standards of living have improved, global pollution has skyrocketed and has resulted in a wide range of environmentally destructive outcomes. All paths to environmentally sustainable development involve a dramatic cut in carbon emissions from current day levels. In this thesis, I explore how the omission of behavioral factors from mainstream neoclassical models has contributed to, and can aid in reducing unsustainably high levels of carbon emissions. Throughout the history of economic thought, classical economists such …

Evaluating Nuclear Energy As A Component Of U.S. Energy Innovation Systems, Bryce Jones

Electronic Theses and Dissertations

Nuclear energy is contentious in policy discussions that evaluate its role in the current U.S. clean energy innovation system. OECD nations, on average, have begun to reduce their dependence on nuclear energy. However, the United States has remained invested in its nuclear energy infrastructure and the role that it plays within federal research and development. This thesis examines the Neo-Schumpeterian perspective and the National Innovation System’s approach, the economic history of nuclear energy in the United States, and given insight from these factors, discusses the current role of nuclear energy in the U.S. energy innovation system. The objective is to …

Looking For Better: A History Of Black Southern Migrations, Selena Sanderfer Doss

Midwest Social Sciences Journal

A broad overview of migrations affecting black southerners is presented, including the Atlantic slave trade, the domestic slave trade, colonization movements to Sierra Leone and Liberia, the Exoduster movement, the Great Migration, and the Return South migration. Emigrants convey their experiences and motivations through testimonies and personal accounts. Surviving the trauma of forced migrations, black southerners organized numerous migration movements both outside and within American polities in search of better opportunities. In the late 20th century, black southerners also initiated a return migration to the American South and have since achieved notable socioeconomic and political progress.

Effects Of The Concept-Mapping Method On International Students' Academic Performance And Perceptions, Yinghung Natalie Chiang

Doctor of Education (Ed.D.) Dissertations

There is concern over international students’ low academic achievement at the college level. Due to language challenges and cultural differences, international students’ academic achievement is not satisfactory that resulting in a decrease in the retention rate. Note-taking strategies such as the concept-mapping method may enhance international students’ knowledge acquisition by providing students with learning tools that promote meaningful learning. The purpose of this mixed-method approach with a comparative research design was to investigate the effects of the concept-mapping strategy on international college students’ economic learning and perceptions. One intact class comprised of international students was designated as a concept-mapping strategy …

Voter Rationality In The United States, Asael Marvel

Honors Program Theses

The decade preceding 2020 has brought into question the political rationality of the average American voter, as it seems many individuals may vote against what is best for themselves. This begs a simple question, are American voters voting in their won rational self-interest, this project looks into a myriad of theories on voter rationality and the processes behind how voters may calculate or come to their voter decisions in an election in order to answer these questions. Then using the 2012 Cooperative Congressional Election Survey creates a method to analyze whether a specific group within the US is voting rationally, …

The Exploitation Or Protection Of Communities And Exploited Persons?, Spencer Boldt

Undergraduate Honors Theses

This study was intended to dissect the inner workings of the newly implemented Bill C-36 in Canada, The Protection of Communities and Exploited Peoples Act through a mixed methods approach. This was done through comparing statistical research (demographics, crime data, and overall economic state) within Regina to interviews conducted with those individually involved in prostitution and the community of the city. This study was meant to draw out the differences between what the statistics depict, a growth in the overall safety of Regina, versus the perspectives gained from multiple interviewees. With this mixed method approach I have deduced that Bill …

The Road Less Traveled: Economic Analysis Of Roads And Highways, Margaret C. Bock

Graduate Theses, Dissertations, and Problem Reports (ETD)

Roads are an integral component of civilization, connecting people, markets, and ideas. In different settings and geographies, roads can take on many different purposes. In rural, more isolated areas, roads can serve as a cost-saving benefit and can be used as tools to increase accessibility. In urban, more congested areas, roads can be seen as an externality-producing hindrance. Naturally, given this view, the overall analysis of roads should reflect these different settings. To date, however, the study of roads in the economics literature has surprisingly large pitfalls, notably in terms of topics of study and methodologies used.

Spending on roads …

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 …

Things Are Getting Worse On Our Way To Catastrophe: Neoliberal Environmentalism, Repressive Desublimation, And The Autonomous Ecoconsumer, Alex Stoner

Journal Articles

The aim of neoliberal environmentalism was to unleash the market to protect the environment; but as it turns out, things are getting worse on our way to catastrophe. Despite persistent failures, neoliberal environmentalism remains prevalent—and apparently without alternative. This paper directs focus on an often-overlooked dimension of this apparent stasis: the nexus of self and society in advanced capitalism, as shown in the linkage between neoliberal environmentalism and the autonomous ecoconsumer. Marcuse’s concept of repressive desublimation is engaged to better understand how environmentalist desire is currently being thwarted in ways that inhibit movement toward socioecological emancipation. The paper provides an …