Social and Behavioral Sciences Commons^™

Developing A Strategic Plan For Municipal Housing Infill, Robert G. Vine

Certified Public Manager® Applied Research

In order for some cities to be competitive for growth, there is a need to emphasize efforts on creating infill. Swapping abandoned, run down houses for new ones benefits the immediate neighborhood and ripples outward through the entire community. Municipalities can proactively work with stakeholders to create a strategic plan to rehabilitate these properties and breathe new life into an existing neighborhood. By stepping into the role of promotor, designer, facilitator, and coordinator, a city can create an environment that is attractive to builders and developers, add housing, and add value to the community. Cities that successfully create partnerships with …

The Tax Effects Of Intergenerational Transfers: A Quantitative Exercise., Belinda Ewuraadwoa Arhin Boateng

Major Papers

Economists predict transfer of wealth from one generation to the next due to increased global wealth. This transfer of wealth is predicted to widen already existing poverty gaps in some economies. Some economists have suggested the taxation of intergenerational transfers in a bid to increase government revenue and reduce the widening gaps between the poor and the rich. This study captures the key mechanisms at work in assessing the labour earnings reaction to changes in unearned income, emanating from gifts and bequests that heirs receive. Three theoretical models are developed to understand the labor earnings reaction with varying unearned income …

Intended And Unintended Effects Of E-Cigarette Taxes On Youth Tobacco Use, Rahi Abouk, Charles J. Courtemanche, Dhaval Dave, Bo Feng, Abigail S. Friedman, Johanna Catherine Maclean, Michael F. Pesko, Joseph J. Sabia, Samuel Safford

Institute for the Study of Free Enterprise Working Papers

Over the past decade, rising youth use of e-cigarettes and other electronic nicotine delivery systems (ENDS) has prompted aggressive regulation by state and local governments. Between 2010 and 2019, ten states and two large counties adopted ENDS taxes. Applying a continuous treatment difference-in-differences approach to data from two large national datasets (Monitoring the Future and the Youth Risk Behavior Surveillance System), this study explores the impact of ENDS taxes on youth tobacco use. We find that ENDS taxes reduce youth e-cigarette consumption, with estimated e-cigarette tax elasticities of -0.06 to -0.21. However, we estimate sizable positive cigarette cross-tax elasticities, suggesting …

الجباية والمجتمع في تاريخ المغرب (جوانب من تاريخ جباية المدارس والزوايا بسوس أواخر القرن التاسع عشر), السعيد بوسكة

Dirassat

Taxes and Society in the History of Morocco (Aspects of the History of Schools, Zawaya and taxes in Souss in the Late Nineteenth Century)

The article discusses the concept of taxes in relation to the Soussi society in the late nineteenth century. It focuses on the link between taxes - in addition to the link between the Makhzan- and scientific schools and Zawaya.

Schools and Zawaya used, to confirm this issue of taxes and to ensure the continued commitment of the tribes towards it, many means which combined both the material aspect and the symbolic aspect (Jurisprudence discourse - Sufi …

The Effects Of U.S. Fiscal Policy On Income Inequality ( 1913 – 2013 ), J.D. Lewis

Theses and Dissertations

Income inequality in the United States has reached a level not seen since the Great Depression. Some academics and lawmakers suggest that growing inequality is due to changes in fiscal policy, arguing that cuts in taxes and government spending have reduced the inequality-mitigating effect of fiscal redistribution. While older research provides some support for this argument, newer research suggests otherwise. This disagreement in the literature led me to ask, How has fiscal policy affected income inequality in the United States during the last century? This study seeks to answer this question using data from Piketty et al. (2018), which includes …

The Effects Of Tax Policies On Entrepreneurship In Emerging Versus Mature Economies: Do Differences Exist Between Nascent And Established Firms?, Benjamin B. Boozer, Taleah H. Collum

Journal for the Advancement of Developing Economies

An extensive body of research defines various levels of entrepreneurship and considers emerging trends. This study uses data from Global Entrepreneurship Monitor (GEM) in developing a model that measures the impact of taxes and bureaucracy on entrepreneurship. The analysis considers effects by type of firm – nascent and established – and type of economy – emerging and mature. The aim of the manuscript is to test directional impact of tax policies on entrepreneurial activity. The model utilizes counter and dichotomous variables to measure effects before, during, and after the 2008-2009 Financial Crisis. Tax policies adversely impact both nascent and established …

States Lack Adequate Unemployment Insurance Reserves, Christopher J. O'Leary

Upjohn Institute Policy and Research Briefs

No abstract provided.

The Effects Of E-Cigarette Taxes On E-Cigarette Prices And Tobacco Product Sales: Evidence From Retail Panel Data, Chad Cotti, Charles J. Courtemanche, Joanna Catherine Maclean, Erik Nesson, Michael F. Pesko, Nathan Tefft

Institute for the Study of Free Enterprise Working Papers

We explore the effect of e-cigarette taxes enacted through 2017 in eight states and two large counties on e-cigarette prices, e-cigarette sales, and sales of other tobacco products. We use the Nielsen Retail Scanner data for the years 2011 to 2017, comprising approximately 35,000 retailers nationally. We calculate a Herfindahl–Hirschman Index of 0.251 for retail-based purchases of e-cigarettes, indicating high market concentration. We estimate a tax-to-price pass-through of 1.55 (p < 0.01) and an e-cigarette own-price elasticity of -2.6 (p < 0.01) for the average e-cigarette tax. We also estimate a positive cross-price elasticity of demand for e-cigarettes and traditional cigarettes of roughly 1.1 for the average tax, suggesting that e-cigarettes and traditional cigarettes are economic substitutes. Our results suggest that higher e-cigarette taxes would increase e-cigarette prices and reduce e-cigarette sales, with an unintended effect of increasing traditional cigarette sales. We simulate that for every one standard e-cigarette pod (a device that contains liquid nicotine in e-cigarettes) of 0.7 ml no longer purchased as a result of an e-cigarette tax, the same tax increases traditional cigarettes purchased by 6.2 extra packs.

State Economic Development: Analyzing The Moderating Effects Of Business Climate On Economic Growth, Sean A. Brazier

Theses and Dissertations

States across the country focus intensely on creating jobs, catalyzing capital investment, and stimulating economic output. They pursue different strategies, mixing and matching a variety of tactics in the pursuit of their economic objectives. While scholars have studied the relationship between economic development tactics and economic growth or business climate and economic growth, none to my knowledge have studied the impact of economic development efforts on economic outcomes while accounting for a state’s business climate.

I found economic development spending to be negatively associated with employment growth (other measures, real gross state product and per capita income growth, were not …

Middle-Aged Death And Taxes In The Usa: Association Of State Tax Burden And Expenditures In 2005 With Survival From 2006 To 2015., Todd A. Mackenzie, Jason Houle, Steven Jiang, Tracy Onega

Dartmouth Scholarship

Background

Longevity in the United States ranks below most other Western nations despite spending more on healthcare per capita than any other country. Across the world, mortality has been declining, but in the USA the trend toward improvement has stalled in some middle-aged demographic groups. Cross-national studies suggest that social welfare is positively associated with longevity. The United States has less government sponsored welfare, education and healthcare than almost all other Western nations, but the level of this social welfare commitment varies across the states. In this study we examined the association of state tax burden and state government expenditures …

Bowling Green Business: The Incentives Inciting Economic Growth, Paul Garbarino

Honors Projects

This paper analyzes the different factors and incentives influencing company and business site selection decision making. Policy incentives offered by governments for businesses, such as tax exemptions and reductions, subsidies, and promises of quality community life are evaluated for their effectiveness. This paper focuses on the City of Bowling Green, OH as a case study on what attracts businesses into local, smaller municipalities. Three manufacturer's within the Bowling Green jurisdiction are closely evaluated to determine what factors, including location, labor force, and quality of life, influenced their decisions to operate in Bowling Green.

1851 - Monterey County, California, Assessment Roll

Annual Tax Records

A list of 1851 Monterey County taxpayers and the total number of acres on which they were assessed.

Understanding And Modifying Health Behaviors, Kristina N. Piorkowski

Economics ETDs

This dissertation explores two drivers behind the spread of non-communicable diseases – sugar-sweetened beverage consumption and youth tobacco use – in order to improve policies tailored to mitigate these behaviors. Chapter 2 uses primary survey data to estimate the willingness to pay (WTP) for a tax on sugar sweetened beverages (SSBs) in New Mexico. Traditional contingent valuation regression methods were reformulated as a three-equation system. Results indicate that respondents who have healthier eating habits have statistically significantly higher preferences for SSB taxes. The estimated individual median WTP 95% confidence interval was 0.002-0.961 pennies-per-ounce. Chapter 3 continues the exploration into SSB …

Incomes And Expenses Of The State Treasure Of Khans Of Khiva In The Works Of Russian Travellers And Researchers (At The End 19th - The Beginning Of 20th Centuries), S. N. Navruzuv, F. J. Tojiyeva

Central Asian Problems of Modern Science and Education

In the article it was spoken about the expenses and incomes of the state treasury of Khiva khanate during the certain period where there was informed data concerning taxation resulted in the works and notes of Russian and European travelers and the researchers who visited the khanate during the different period

The Economics Of Immigration Reform, Howard F. Chang

All Faculty Scholarship

In this article, I draw upon economic theory and recent empirical work on the economic and fiscal effects of immigration to evaluate some recent proposals for immigration reform in terms of their effects on the economic welfare of natives in the United States. In particular, I consider the Reforming American Immigration for a Strong Economy (RAISE) Act, a bill that would cut immigration to half of its current level. President Donald Trump has endorsed the RAISE Act and has insisted that many of its provisions be part of any legislation legalizing the status of unauthorized immigrants granted relief under the …

Cigarette Taxes And Illicit Trade In Europe Online Appendix, James Prieger, Jonathan D. Kulick

School of Public Policy Working Papers

Cigarettes are highly taxed in Europe to discourage tobacco use and to fund public-health measures to mitigate the harms from tobacco consumption. At higher prices some consumers substitute more toward illicit cigarettes. We find that raising prices in any one country would lead to substantial increases in the expected illicit market share and volume in that country. This appendix contains more complete information about the data and additional regressions to which the article published in Economic Inquiry (and also available in earlier form as School of Public Policy Working Paper 60) refers.

Populist Economic Charade Ends – Plutocracy Wins, Evan Barrett

Highlands College

A newspaper column by Evan Barrett.

Published newspaper columns written by Evan Barrett on this topic, which vary somewhat in content from this commentary, appeared in the following publications:

Harve Daily News, December 22, 2017

Daily Interlake, December 24, 2017

Montana Standard, December 26, 2017

Helena Independent Record, December 27, 2017

Missoulian, December 27, 2017

2017-21 The Redistributive Role Of Government Social Security Transfers On Inequality In China, Meng Cai, Ximing Yue

Centre for Human Capital and Productivity. CHCP Working Papers

No abstract provided.

Taxes, Transfers, And Women's Labor Supply In The United States, Melanie Guldi, Lucie Schmidt

Economics: Faculty Publications

The US tax and transfer system generates revenue and provides safety net programs that move millions out of poverty. Since women are more likely to live in poverty, they are more likely to qualify for means-tested transfers. The structure of taxation in the United States often penalizes secondary earners, who are usually women. These programs alter work incentives and consequently may affect labor supply decisions. In this chapter, we examine the empirical evidence on the effects of taxes and transfers on the labor supply of women in the United States. We show that much has changed since 1990, with the …

Taxing Business In Missouri, R. W. Hafer, Howard J. Wall

Center for Applied Economics

If one believes popular rankings of “tax climate” across the states, Missouri fares pretty well. Using generic types of business tax rankings, however, can mask underlying issues that may belie their message. This study uses the Tax Foundation’s 2015 report “Location Matters: The State Tax Costs of Doing Business” to compare total tax rates paid by different types of businesses in Missouri to those paid by similar businesses in other states. Looking at the total taxes paid—not only corporate income taxes, but also property taxes, unemployment taxes, etc.—is crucial to understanding the total or effective burden of state taxes on …

Time To Invest In Infrastructure, Evan Barrett

Highlands College

A newspaper column by Evan Barrett.

Published newspaper columns written by Evan Barrett on this topic, which vary somewhat in content from this commentary, appeared in the following publications:

Missoulian, Dec 28, 2016

Helena independent Record, Dec 28, 2016

Bozeman Daily Chronicle, Dec 29, 2016

Daily Inter Lake, January 08, 2017

Do Or Die: Environmental History, Environmental Politics And Environmental Economics And Their Implications For Mitigating The Effects Of Climate Change, Christopher Cannon

Student Theses 2015-Present

Beginning during the Industrial Revolution, global economic growth has been driven mainly by humanity’s ability to harness energy from the combustion of fossil fuels. Energy is a tremendously valuable resource; lands with few other resources yield wealthy nations, businesses, cartels, armies and kingdoms, grown primarily from deposits and reserves of coal, oil or natural gas below the land’s surface. Energy security is perhaps a prerequisite for a nation to achieve industrial and economic development, foreign investment and trade, and in most cases law and order. As energy markets stand today in our global economic system, the burning of oil and …

Special Economic Zones In The United States: From Colonial Charters, To Foreign-Trade Zones, Toward Ussezs, Tom W. Bell

Tom W. Bell

Estimating Intensive And Extensive Tax Responsiveness: Do Older Workers Respond To Income Taxes?, Abby Alpert, David Powell

David Powell

Making Progress In Idaho State Budgeting: The Sequel, Dick Kinney

Richard Kinney

This paper examines Idaho state budgeting decisions for Fiscal Year 2014 and assesses what progress has been made to return to the state’s revenue and spending levels before the hard times in 2009 and 2010 (Kinney 2010; Kinney 2011). After briefly describing Idaho’s population and politics, the report discusses the state’s economic and General Fund revenue contexts for budget decision making. It then analyzes the governor’s budget and the legislature’s appropriations and considers two important potential impacts of these decisions. Progress in Idaho state budgeting continued to be mixed. The state economy generally gained since the recession years although prospects …

How To Raise State Revenue Without Raising Taxes, Christopher R. Bollinger

Issue Brief on Topics Affecting Kentucky’s Economy

A positive relationship exists between educational attainment and earnings, which has been well established in the literature through multiple studies. This, in turn, influences the revenues generated for the state of Kentucky through the personal income tax. We predict even the modest change of increasing Associate’s and Bachelor’s degree holders by 1% would increase revenue by $37 million. Kentucky loses between $300 million and $500 million in state tax revenues every year because our educational attainment is lower than the national average.

Le Mieux? French Healthcare's Toll On Nutritional Decisions, Mehdi Hami

Collection of Engaged Learning

This project involves interviewing French taxpayers in an attempt to see if there is a connection between nutritional decisions and the amount of taxes in France. France has the best healthcare system in the world but also some of the highest taxes. This study takes into consideration the quantitative but also the qualitative data from participants so as to understand the personal effects of taxes upon nutritional decisions.

Henderson News 3.3, Jessica Minihan, Ruth L. Baker, Bede Mitchell

Henderson Library Newsletters (2010-2019)

In This Issue:

• Who's Who at the Library: Charles Skewis
• Putting It All Together in the Learning Commons
• Henderson Library Invites Susan Orlean Delivers 14th Annual Normal Fries Distinguished Lecture
• 2015 Taxes: Do YOU e-file?
• Georgia Poetry Circuit
• Annual Donors' Reception

Tax Season, Minnesota State University, Mankato

Democracy/Government

Bibliography and photographs of a display of government documents from Minnesota State University, Mankato.

Making Progress In Idaho State Budgeting: The Sequel, Dick Kinney

Political Science Faculty Publications and Presentations

This paper examines Idaho state budgeting decisions for Fiscal Year 2014 and assesses what progress has been made to return to the state’s revenue and spending levels before the hard times in 2009 and 2010 (Kinney 2010; Kinney 2011). After briefly describing Idaho’s population and politics, the report discusses the state’s economic and General Fund revenue contexts for budget decision making. It then analyzes the governor’s budget and the legislature’s appropriations and considers two important potential impacts of these decisions. Progress in Idaho state budgeting continued to be mixed. The state economy generally gained since the recession years although prospects …