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Fiscal Citizenship And Taxpayer Privacy, Alex Zhang

Faculty Articles

Should individual tax data be public or confidential? Within the United States, secrecy has been the rule since the Tax Reform Act of 1976. But at three critical junctures—the Civil War, the 1920s, and the 1930s—Congress made individual tax records open for public inspection, and newspapers published the incomes of the billionaires of the time. Today, Finland, Norway, and Sweden all mandate significant transparency for individual tax information.

This Essay intervenes in the tax-confidentiality debate by building a new analytical framework of fiscal citizenship. Until now, scholars have focused on compliance—whether disclosure incentivizes honest reporting of income, and if it …

Rational Decision-Making Model: Ap Micro, Ar Macro, A-Level Economics, And Ib Economics, Nasiwat Thanathitiphuwaphat

Chulalongkorn University Theses and Dissertations (Chula ETD)

Should students take high school economics? They face choices among Advanced Placement (AP), Advanced Level (AL), and International Baccalaureate (IB) Economics programs, which are equivalent to college-level economics coursework. While students value their initial exposure to economics, whether high school economics provides optimal utility remains uncertain. We employ a rational decision-making model to guide students in choosing an appropriate economics education. We emphasize the importance of achieving high grade, as AP, AL, or IB Economics can enhance college admission prospects, improve the economics learning experience, and allow for credit transfer. Students must first identify exam availability and financial constraints before …

Wage Gap And Wage Discrimination Among Persons With Disabilities: Empirical Evidence From Thailand, Natthavit Wongsrithanasarn

Chulalongkorn University Theses and Dissertations (Chula ETD)

This study provides a comprehensive quantitative analysis of the disability wage gap and potential wage discrimination in Thailand. Utilizing data from the 2017 and 2022 Thailand Disability Surveys, this research employs the Oaxaca-Blinder decomposition technique to examine wage disparities between workers with and without physical or cognitive disabilities. The results reveal a substantial wage gap, with non-disabled workers, on average, earning approximately 50% more than persons with physical disabilities and more than twice as much as persons with cognitive disabilities. The decomposition analysis indicates that while over 75% of the wage gap for persons with physical disabilities is explained by …

The Economic Impact Of The Grand Rapids Area Nonprofit Arts And Culture Sector, Grand Valley State University, Christian Glupker, Paul Isely

Other Faculty Publications

The Grand Rapids area nonprofit arts and culture sector (GRACS) is estimated to have generated or supported economic benefits for the city of Grand Rapids and Kent County in the following ways:

• The total economic impact of this industry is estimated at $298.7 million in economic output, supporting 2,529 jobs. Approximately $195 million in economic output is new to the area.
• The total annual fiscal impact (tax revenue) of all primary visitor spending and GRACS organizational spending is estimated at $821,000 for municipalities and $585,000 for Kent County.
• GRACS events attracted 2.67 million visitors, with 48% visiting from outside the …

Statement From The Indiana Academy Of The Social Sciences And Board Of Directors

Midwest Social Sciences Journal

No abstract provided.

Do Public School Choice Policies Segregate Schools? Dynamic Effects In Michigan, Danielle Sanderson Edwards, Kaitlin P. Anderson

Educational Leadership & Workforce Development Faculty Publications

Interdistrict choice has the potential to exacerbate or alleviate between-district segregation-an increasingly pervasive form of U.S. school segregation-by allowing students to attend schools in districts where they do not reside. Prior research concentrates on the effects of charter schooling on segregation within districts and counties. We used longitudinal enrollment and demographic data from Michigan to examine the impacts of both interdistrict and charter school choice on racial and economic segregation within and between districts in a single setting. We estimated these effects by leveraging between-grade differences in choice use within school systems and years. We confirmed findings from previous research …

Market Implied Risk-Free Rates: An Analysis Of The Put-Call Parity Implied Rate, Silviu Velovici

CGU Theses & Dissertations

This study investigates the interest rate implied by put-call parity as an alternative, market-based proxy for the risk-free rate. Studying the implied risk-free rate from option prices is important because it provides insights into how market participants collectively perceive short-term financing conditions, independent of official Treasury-Bill yields. Since Treasury securities and the LIBOR are conventionally used as proxies for the risk-free rate, any persistent discrepancy between the put-call parity implied rate and the Treasury-Bill rate, or the put-call parity implied spread, can be interpreted as a signal of market frictions, investor behavior anomalies, sentiment-driven pricing dynamics, or information asymmetries.

By …

Exploring Dominican University Nursing Student’S Perceptions Of Economic Barriers To Accessing Essential Women’S Health Products, Annabelle E. Burke

Nursing | Student Research Posters

Access to essential feminine hygiene products, including menstrual supplies and hygiene items, is a growing economic and public health issue. Rising product prices and reliance on costly disposable products contribute to financial strain for many women. Period poverty is the lack of access to menstrual products, education, and hygiene facilities due to financial constraints, and it negatively affects women’s physical and mental health, particularly among students and low-income populations. Research shows that limited access to menstrual products affects dignity, sanitation, and emotional well-being and is compounded by social stigma and cultural silence surrounding menstruation (Brinkley & Niebuhr, 2023). Findings from …

Art As Asset: The Rise Of The Financialized Art Market And The Abstraction Of Value, Kenneth Knothe

Pitzer Senior Theses

This thesis investigates the financialization of art through the expanding use of art-backed loans and institutional involvement. It focuses on how artworks—once primarily valued for their aesthetic or cultural significance—are now routinely treated as financial assets within the art market. The paper uses case studies from Sotheby’s Financial Services and Mitchell F. Chan’s blockchain-based reinterpretation of Yves Klein’s Zones of Immaterial Pictorial Sensibility. Drawing on the work of Walter Benjamin, Pierre Bourdieu, and Wendy Brown, it argues that this shift undermines museums’ roles as cultural stewards and redefines the meaning of value in the art world to something more quantifiable. …

High-Resolution Modeling Of Extreme Heat Events With Socioeconomic Consideration: A Real-Case Wrf-Les Approach, Maryam Golbazi, Frank Liu, Yin-Hsuen Chen, Timothy W. Juliano, Heather Richter

ODU Articles

The overarching goals of this work is to explore best practices for micro-scale modeling of a real case, identify relevant phenomena by using high-resolution modeling, and to explore their implications for public health, and climate resilience strategies in Hampton Roads, VA, USA. This project employs the Weather Research and Forecasting (WRF) model to conduct a comprehensive study of Hampton Roads, utilizing a coupled mesoscale to microscale modeling capable of resolving boundary layer turbulence. This study has three primary objectives: (1) to establish the optimal mesoscale to Large-Eddy Simulation (LES) configurations for complex geographical regions such as the Hampton Roads (HR) …

Equipping Financial Coaches: Training And Resource Department At Western Kentucky University Center For Financial Success, Lily Martin

Mahurin Honors College Capstone Experience/Thesis Projects

Established in 2011, The Center for Financial Success (CFS) housed in the Gordon Ford College of Business at Western Kentucky University, seeks to aid the university and regional community in becoming financially informed and independent. This is achieved through peer-to-peer coaching and applied financial education. The student financial coaches are at the heart of this project, as they are essential to the CFS fulfilling its mission. Their responsibilities include conducting one-on-one financial coaching sessions with students, managing an applied personal budgeting experience for the Personal Finance class (FIN 161), and delivering presentations on financial literacy topics to various organizations, both …

Adam Smith And The Division Of Labor, Maria Pia Paganelli

Economics Faculty Research

For Adam Smith, people need to be free to receive the fruits of their labor both because it is their right and also because it will give incentives to produce more and innovate more. Increased production and innovation will generate the prosperity that brings people out of absolute poverty. They create the means to support a growing population, and a cheerful society.

Three Essays On The Impacts Of Pollution, Isaiah Chapman Bryant Sheth

Theses and Dissertations--Economics

My dissertation is broadly focused on using data to quantify the consequences of pol- lution and is organized into three chapters. Chapter one estimates the effect on infant health of drinking water contamination attributable to tropical cyclones. Chapter two examines the heterogeneous effects of a policy aimed at reducing air pollution based on pre-existing air quality conditions. Lastly, chapter three investigates how regula- tions aimed at shaping housing development to minimize climate risk impacted the housing market in Houston Texas. Each of these chapters considers different con- sequences of pollution, from direct health costs of pollution exposure to secondary effects …

Debt Through The Decade: Exploring Connections Between Debt Type, Psychological Stress, Spending Habits, And Life Satisfaction, Emily Johnson

Theses and Dissertations--Family Sciences

Average households in the United States holds $101,915 in consumer debt, contributing to the greater total of America’s $17.3 trillion of total consumer debt (Experian, 2024). Accruing some amount of debt is considered normal throughout a financial lifespan, however, many Americans find themselves completely overwhelmed by keeping up with personal debts and increasing costs of necessities due to inflation. (George & Hansen, 2018; Kim et al., 2019). Following the financial crisis in 2020, many individuals felt increasing financial hardship, with many Americans heavily impacted by their debt holdings. The purpose of the present study is to examine the impact of …

Economic Inequality And Civil War In Yugoslavia: An Economic Historiography Of Civil War, Farah Swellam

The Undergraduate Research Journal

The reasons for the emergence of ethnic violence are a much-debated and controversial topic. It remains relevant in a world with increasingly heterogeneous nation-states. This article investigates the causes of ethnic violence in Yugoslavia by analyzing the history of the republic from its post-WWII formation to the beginning of its breakup in 1991. The paper uses a qualitative examination of the causes and consequences of economic and political policies to understand the mechanisms by which ethnic heterogeneity is transmitted into violence. It argues that economic inequality is a necessary underlying variable to explain the outbreak of ethnic violence and civil …

Total Factor Productivity Industri Mikro Dan Kecil Di Kawasan Timur Indonesia, Marella Dea Manganti, Budyanra Budyanra

Jurnal Ekonomi dan Pembangunan Indonesia

The Micro and Small Industries (MSIs) sector, part of non-oil and gas processing industry, is a key driver of the Indonesia’s economy. However, in Eastern Indonesia (EI), the number of industries and workers in the MSIs sector does not match the level of output, unlike in Western Indonesia, where the industry is more stable and aligned. This difference is mainly due to variations in technological progress, known as Total Factor Productivity (TFP). This study analyzes TFP in the MSIs sector across provinces in EI from 2013 to 2022 using panel data regression. Results show that South Sulawesi has the highest …

The Sensitivity Of The Human Development Index To Assumptions About Income, Maria C. Kula, Charles J. Moyer, Priniti Panday

Business Faculty Publications

The Human Development Index (HDI) aims to present a more robust picture of a country’s development status than that suggested by national income per capita. The HDI aggregates dimension indices based on transformed measures for the core values of health, education, and income per capita. Assumptions are made regarding the upper and lower bounds used to re-scale each core value into its dimension index, as well as the functional form used to create the HDI. The treatment of income in the HDI’s construction suggests incompatibilities with its underlying capability theory, which stresses the importance of individuals’ abilities to make their …

Green Cities Conference 2025--Program Booklet, Minoo Tehrani

Business Faculty Publications

No abstract provided.

A Research Project On The Feasibility Of The State Of California’S Mandate To Sell Only Zero-Emission (Electric) Vehicles By The Year 2035 For California And South Dakota, Sandeep Pudasaini

Electronic Theses and Dissertations

This research evaluates the feasibility of California's mandate to transition entirely to zero emission vehicles (ZEVs) by 2035 and explores the prospects of South Dakota adopting a similar policy. The study analyzes key factors such as infrastructure readiness, renewable energy capacity, material requirements for electric vehicle (EV) batteries, and socioeconomic variables that influence ZEV adoption. Feasibility studies like this are critical because large-scale policy mandates have far reached implications for energy systems, environmental outcomes, and economic planning. Understanding whether a state is equipped to meet such a goal allows policymakers to anticipate challenges, identify infrastructure gaps, and allocate resources more …

Evaluating The Early Impact Of Ab 617: Air Pollution, Health Disparities, And Environmental Justice In California, Cherry Cheuk Lam Cheung, Adam Eckerd

School of Public Service Faculty Publications

This study evaluates the initial effectiveness of California’s Assembly Bill 617 (AB 617), enacted to address air pollution impacts in communities designated as environmental justice priorities, a policy approach that has recently been touted as a successful start. These claims of initial success stand in contrast to much of the research on remediation of environmental justice, particularly with respect to air pollution. Despite well-documented disparities in air pollution exposure and its health impacts among racial-ethnic minorities, previous policy efforts to mitigate these effects have had, at best, marginal effects. AB 617 mandates local air districts and the California Air Resources …

Overcoming Obstacles To Equitable Energy Transitions And Promoting Energy Sovereignty For Us Tribal Nations, Don Lee

Dissertations, Master's Theses and Master's Reports

This dissertation explores the potential of equitable energy transitions guided by the tenets of energy justice with a focus on Tribal energy sovereignty through renewable energy development. It contributes to the literature on the social acceptance of energy systems, public perceptions of renewable energy transitions, the ramifications of US federal Tribal law on Tribal energy development and sovereignty, and the implications of conforming to capitalist logics in the energy justice literature.

To understand the importance of building reciprocal and collaborative relationships, our team of researchers and Tribal members collaborated on the development of a methodology to survey respondents in a …

The Ascendance Of Influencers: Saints Of Capitalism In The Digital Age, Riley R. Hourihan

Master of Liberal Studies Theses

This thesis examines the rise of social media influencers as modern-day saints within the cultural and economic framework of late capitalism. Drawing on interdisciplinary scholarship from religious studies, media theory, and cultural criticism, it argues that influencer culture does not replace religion but retools its structures—ritual, authority, devotion, and community—for the digital age. Through detailed case studies ranging from Hailey Bieber and Taylor Swift to Ballerina Farm and MrBeast, the paper explores how influencers shape identity, mediate ethics, and mobilize affect through algorithmic rituals and parasocial relationships. Influencers perform a form of digital sanctity that parallels traditional hagiography, guiding followers …

Covid-19'S Impact On Grocery Expenditure Amid The Rise Of Social Media's Unattainable Wellness Culture Within Beverage Products, Ava Hinz

Scripps Senior Theses

This paper explores post-pandemic consumption through two different lens: economics and media studies. First, I will focus on COVID-19’s impact on the expenditure of grocery goods. Then I will explore how today’s wellness culture is made unattainable through social media by examining an organic grocery store and two beverage products. By examining these two areas of consumption, it provides critical information on an individual’s consumption during the unique shocks of the pandemic and the cultural context behind those actions.

Examining The Industrial Impact Of Fintech Lending In The Post-Next Normal Era, Nur 'Asyiqin Ramdhan, Imbarine Bujang, Amirul Afif Muhamat, Purwatiningsih Lisdiono

The Indonesian Capital Market Review

The financial sector has undergone a substantial paradigm shift as a consequence of the COVID-19 pandemic prompting industries actively innovate their financing method. Utilizing ARDL, our analysis reveals intriguing insights into the interaction of financing determinants interruptions caused by the epidemic, and the P2P lending success. The long-term effects of economic conditions alluding to the significant influence of investment size across various industrial sectors. The industrial differences suggest interesting connections between the size of investments, and loan tenure to the P2P lending in different industries. The wholesale and retail trade sector demonstrates intricate reactions to changes in investment size, while …

Digital Platform Transitions In The Finance Industry: Three Essays, Cheryll-Ann Wilson

2025

This three-paper dissertation is motivated by an emerging dichotomy in the financial sector: an increasing use of an open-source digital platform—the Python platform—in an industry that historically has been wedded to proprietary systems.

Chapter 1 is a qualitative pilot study to ascertain which factors are likely to motivate investment professionals to select Python versus other tools and/or technologies. I find that efficiency and access to industry-specific libraries—notably Pandas and NumPy—are significant motivators in their selection of Python over Excel. Chapters 2 and 3 examine the issues through a sequential, exploratory mixed methods approach.

Chapter 2—the qualitative field study—investigates how and …

When Dollar General Comes To Town, Benjamin Williams

ENGS 15.11: Design and Education

Since 2008, Dollar General has grown from 8,222 to 18,130 locations, becoming a staple of rural communities across America. These discount stores have had, and continue to have, a widespread impact on these communities. This lesson aims to inform students of these impacts, while also addressing how towns are responding to the entrance of Dollar Generals. The lesson will equip students to consider the different perspectives involved in this trend. Key concepts that will be discussed include food deserts, rural transportation difficulties, labor costs, and pricing competition.

Certificate Of Need Laws' Effect On Provisions Of Uncompensated Care, Connor Anthony Mostek

Graduate Student Theses, Dissertations, & Professional Papers

Certificate of need (CON) laws are regulations that require healthcare facilities to seek permission from a state government board to enter a market or expand/modify their established business. Proponents of CON laws claim that, among other things, CON laws protect hospitals and other healthcare providers from competition, allowing them to charge private or fully insured patients more in order to use the profits to “cross-subsidize” free care for low-income and uninsured patients. By employing an unbalanced panel dataset on hospital cost reports for the years 2012, 2014, 2016, and 2019, this study finds that there is no strong evidence that …

Sports Facilities, Trails, And Travel Cost: A Non-Market Valuation Case Study Of Parks In Montana, Clemens Walter Wilson

Graduate Student Theses, Dissertations, & Professional Papers

This study applies the travel cost valuation method to urban parks in the State of Montana in an effort to determine whether parks with attributes related to exercise have greater value for recreationalists. By observing real recreation behaviour of urban park visitors through the use of cellphone mobility data, recreational demand for varying parks can be ascertained. To model recreational demand, the random utility model (RUM) and multinomial logit model (MNL) are leveraged to understand choice probabilities of parks, based on the attributes of parks, including sports facilities and trails. This study finds that there are positive and significant relationships …

The Challenge Of Implementing Social Justice In A Developing Market Economy: The Case Of Slovakia, Michal Valčo, Kamil Kardis

Occasional Papers on Religion in Eastern Europe

Our paper explores the challenges of implementing social justice in Slovakia, a developing market economy with a complex historical background. We provide an overview of Slovakia’s political and socio-economic transformations in the 20th century, focusing on the transition from a state-planned to a market economy (1990–2000). While analyzing contemporary challenges, we explore the role of Michael Novak’s democratic capitalism and Catholic social teaching as moral frameworks for fostering a society with a high level of social justice and cohesion. These approaches, centered on human dignity, solidarity, and ethical entrepreneurship, are contrasted and complemented with Amartya Sen’s capability approach, which offers …

Real-World Clinical And Cost Effectiveness Of Osteoporotic Treatments In Men, Yu Ren

Open Access Dissertations

Osteoporosis is a condition characterized by the loss of bone mass, which increases the risk of fractures. In 2017-2018, the age-adjusted prevalence of osteoporosis among adults aged 50 and over was 12.6%, with 19.6% in women and 4.4% in men. Untreated osteoporosis can lead to a cycle of recurrent fractures that severely impact quality of life and place significant emotional, physical, and financial strain on patients, families, and healthcare resources. Approximately 50% of women and 20% of men will experience at least one fracture in their lifetime. In the United States, an estimated 1.5 million osteoporotic fractures occur each year, …