Economics Commons^™

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 …

Media Discourses On The Economy In Ireland: Framing The Policy Possibilities, Brendan K. O'Rourke

Books/Book Chapters

Ireland suffered a lot economically in the Great Recession, yet its policies continued on a neoliberal trajectory, making Irish neoliberalism less a non-dead Zombie and more like a reinvigorated Frankenstein’s monster, with ordoliberal transplants from Germany grafted into an Anglo-American neoliberal composite body. Yet along with these continuities come much change. There was political change in party strengths and personnel. There was change in the Irish state’s capacity for policy analysis (MacCarthaigh, 2017) an increase in the number of Ireland’s policy analysts and their specialisms, and an increased stress on evidence-based policy-making. How can we explain both these continuities and …

Are Us Government Foreign Aid Flows And Fdi Flows Intertemporally Related? An Investigation Of Twenty-Three Countries In Sub-Saharan Africa, Ravi Kumar Datt Panchagnula

Electronic Theses and Dissertations

In this thesis, I test my central hypothesis that United States government foreign aid flows and FDI flows from anywhere in the world to Sub-Saharan Africa are intertemporally related; thus, I test to what extent FDI flows follow—and, thus, are caused by—aid flows or to what extent aid flows follow—and, thus, are caused by—FDI flows. My panel dataset includes twenty-three Sub-Saharan countries and spans 1991 to 2018. Based on the results of pooled-OLS and panel fixed-effects regressions, and panel Granger causality tests, I show that aid and FDI are intertemporally related. Additionally, Granger-causality is bidirectional: FDI Granger-causes United States government …

Dynamic And Non-Neutral Productivity Effects Of Foreign Ownership: A Nonparametric Approach, Yoonseok Lee, Mary Lovely, Hoang Pham

Center for Policy Research

This paper studies two novel productivity characteristics of foreign acquisition on high-tech manufacturing firms: the dynamic and the non-Hicks-neutral effects. A dynamic productivity effect of foreign ownership arises when adoption of foreign technology and management practices takes time to fully realize. Furthermore, these dynamic adjustments may be capital or labor augmenting as adoption of advanced production technologies tends to have non-neutral productivity implications in developed countries. We propose and implement an econometric framework to estimate both effects using firm-level data from China's manufacturing sector. Our framework extends the nonparametric productivity framework developed by Gandhi, Navarro and Rivers (2020), in which …

Local Fiscal Adjustments From Depopulation: Evidence From The Post–Cold War Defense Contraction, Timothy M. Komarek, Gary A. Wagner

Economics Faculty Publications

In this paper, we estimate the long-term causal effect of population losses on local government revenue, expenditure, and debt by exploiting a quasi-exogenous change that reduced the number of US military personnel by about 40 percent between the late 1980s and 2000. Aggregating across governmental units within commuting zones, we find that real per capita total revenues and expenditures remained unchanged for remaining citizens. At the same time, however, we note several important compositional effects. First, local governments appear to have offset reductions in state intergovernmental aid by increasing property tax revenues. Second, they significantly shifted the composition of expenditures …

Black Maoism, But Make It Fashion: How The Black Panther Party Utilized Mao Zedong’S Marxist Interpretations In Conjunction With Fashion To Redefine Us Militarism, Chiugo Akujuobi

Scripps Senior Theses

This thesis explores the intersections present between the multifaceted, sociopolitical institutions of Marxism and communism with a highlight on their seedling Maoism; the revolutionary organization that is the Black Panther Party; and the art of fashion and processes that create modes of dress, that emblazon dress with identity, meaning, and purpose. The lenses with which these complex topics will showcase themselves and intersect are through militarism and militarization. These lenses and topics of intersection work in tandem to produce an examination of the Black Panther Party’s subversion and redefinition of the practices of militarism and militarization. Specifically, the main point …

The Effects Of Racial Capitalism On Poor White Laborers, Amy Whittaker

Liberal Studies (MA) Final Essays

While always remembering that racial capitalism’s very nature ensures that non-white Americans suffer incomparable racial oppression, this paper will endeavor to expose the devastation caused to American society as a whole by explaining the ways in which racial capitalism destroyed poor white labors ability to participate fully in the economic system and strangled its chances of living the American dream. It is my hope that by discussing the missing piece of the poor white laborers’ experience under racial capitalism will unite poor white laborers and poor black laborers to work together to end racial capitalism, policing, and the carceral system. …

Impacts Of Forest Tax Programs On Property Tax Rates In Michigan's Upper Peninsula And Northern Wisconsin, Elsa Schwartz

Dissertations, Master's Theses and Master's Reports

Forest tax programs offer reduced property taxes to private forest owners as incentive to sustainably manage their forests and to encourage the provision of ecosystem services. They also protect forests from conversion to other land uses and ensure the viable supply of timber for forest products industries. Despite the benefits that these programs provide, they can negatively impact local municipalities by reducing the property tax base, which can then cause local governments to increase tax rates for non-preferential properties in order to maintain revenue needed to run their services. This shifts the tax burden from participating properties to nonparticipating properties. …

Hubungan Realisasi Alokasi Dana Kesehatan Dan Pemanfaatan Pelayanan Kesehatan Ibu Di Indonesia, Izzun Nafiah

Jurnal Ekonomi Kesehatan Indonesia

Increasing the utilization of maternal health services is an important target for the Indonesian government to increase the achievement of the SDGs targets. Funds budgeted for the health sector are at least 5% of the APBN and 10% of APBD excluding salaries. This is smaller than countries in the low-income category, while WHO shows that an increase in the allocation of health funds has a positive relationship with the degree of public health. Therefore, this study aims to determine whether there is a relationship between the realization of health fund allocation and the utilization of maternal health services in Indonesia. …

Determinan Sosial Ekonomi Terhadap Berat Badan Lebih Dan Obesitas Di Indonesia: Analisis Data Ifls 2014, Fajar Nugraha, Riki Relaksana, Adiatma Y. M. Siregar

Jurnal Ekonomi Kesehatan Indonesia

The phenomenon of overweight and obesity has become a serious problem in various countries, especially in Indonesia. According to WHO in 2016 there were 2.8 million people who died due to the problem of overweight and obesity, while according to the Indonesian Ministry of Health the prevalence of overweight and obesity in Indonesia in 2018 reached 13,6% and 21.8%. One of the factors that cause overweight and obesity is socio-economic status. However, there are often differences regarding the effect of socioeconomic status on obesity in developing and developed countries. This study aims to identify the determinant factors of socioeconomic status …

Analisis Faktor Socioeconomic Status (Ses) Terhadap Kesehatan Mental: Gejala Depresi Di Indonesia, Yustika Dewi, Riki Relaksana, Adiatma Y. M. Siregar

Jurnal Ekonomi Kesehatan Indonesia

According to the World Federation of Mental Health, 1 of 5 people in the world experiences a mental disorder. Several studies have mentioned that one of the primary factors that cause mental disorders is the low of socioeconomic status in developing countries. Therefore, this study was conducted to determine the influence of socioeconomic status factors on depressive symptoms as a mental disorder, in one of the developing countries, Indonesia. This study uses a quantitative method based on secondary data taken from the Indonesia Family Life Survey (IFLS) wave 5 using the CESD-R 10 questionnaire for depressive symptom variables. Depression symptom …

Strategi Implementasi Jaminan Kesehatan Nasional Dengan Metode Balanced Scoredcard: Studi Kasus Di Rumah Sakit X Tangerang Tahun 2018, Luh Putu Sinthya Ulandari, Jaslis Ilyas, Putu Ayu Indrayathi

Jurnal Ekonomi Kesehatan Indonesia

One of the private hospital successful implementation the National Health Insurance with cost efficiency without neglecting the quality of service is X Hospital. This study aimed to finding out the strategy of X Hospital in the implementation of the National Health Insurance with Balanced Scorecard. The research was conducted in May 2018 using qualitative approach. Data was collected through in-depth interview to 7 informants from hospital and 2 informants from BPJS Kesehatan. The subjects were selected purposively and the data was analyzed using thematic analysis. The results show that there are several strategies that have been developed and implemented, including: …

Peran Organisasi Civil Society Dan Belanja Program Penanggulangan Tb (Tuberkulosis) Di Indonesia: Studi Kasus Pw (Persatuan Wilayah) Aisyiyah Aceh, Hanifah Hasnur, Dharina Baharuddin, Asnawi Abdullah

Jurnal Ekonomi Kesehatan Indonesia

The number of TB cases in Aceh has reached 8471 cases in 2018; 240 (2.8%) cases occurred among children. The real cases in the community were estimated higher than this figure. The success of TB control was influenced by many factors, including the roles of civil society organizations. This research was conducted to analyze the roles of civil society organizations in controlling TB cases in the community. A case study was conducted at PW Aisyiyah Aceh using an economic evaluation methodology for tracking expenditures for TB program activities (2011-2013) compared to the targets. The study showed that PW Aisyiyah has …

Sistem Pembayaran Mixed Method Ina-Cbgs Dan Global Budget Di Rumah Sakit: Tahap 1 Uji Coba Mixed Method Ina-Cbgs-Global Budget Di Indonesia, Fachmi Idris, Atik Nurwahyuni, Wan Aisyiah Baros

Jurnal Ekonomi Kesehatan Indonesia

When it comes to provider payment system, no one shoe fits all including DRG payment system which in Indonesia are known as INA-CBGs. In some countriesthat used DRGhave mixed it with Global Budget in various mechanisms to maintain the sustainability of the national health insurance system in their countries. BPJS Kesehatan initiated a three-stage pilot study on the implementation of the mixed-method hospital payment system INA-CBGs and Global Budget starting in 2018. The first stage is the Non-Risk stage which aims to test the accuracy of the global budget calculation and prediction and to identify the challenges faced when the …

Evaluasi Implementasi Jaminan Persalinan (Jampersal) Di Indonesia, Mazda Novi Mukhlisa, Rosa Estetika

Jurnal Ekonomi Kesehatan Indonesia

Jampersal as a transfer fund from central to district government is provided to support maternal and child health services aiming to increase access to health services for pregnant women, childbirth and postpartum mothers, also newborns to competent health facilities. This analysis aimed to evaluate the use of Jampersal in increasing institutional delivery using quantitative and qualitative approaches. For the quantitative approach, this analysis used Riskesdas 2018 and routine data from the Ministry of Health. The data was analyzed using benefit incidence analysis (BIA) and linear regression. The quantitative approach was conducted at two levels, the individual level (80,459 pregnant women) …

Social Determinants Of Health: The Impact On Health Outcomes And Hospital Profitability, Danielle Mcpherson

Doctor of Business Administration Dissertations

Hospitals are experiencing decreasing profitability due to increasing healthcare cost. In this paper, I demonstrate that there is financial value to hospitals by addressing social determinants of health (SDOH) as this strategy improves health outcomes and yields cost savings. I estimate the impact of SDOH on the health outcomes using an IV probit regression analysis and estimated the impact of health outcomes on cost using a basic linear regression. I estimate that improving SDOH by one standard deviation will result in hospital cost savings as follows: addressing Violent Crime will decrease hospital cost between 0.16% and 0.21%, addressing Supplemental Nutrition …

Technical Efficiency Of Public Middle Schools In New York City, William C. Horrace, Michah W. Rothbart, Yi Yang

Center for Policy Research

Using panel data and a “true” fixed effect stochastic frontier model, we estimate persistent and transient technical inefficiency in mathematics (Math) and English Language Arts (ELA) test score gains in NYC public middle schools from 2014 to 2016. We compare several measures of transient technical inefficiency and show that around 58% of NYC middle schools are efficient in Math gains, while 16% are efficient in ELA gains. Multivariate inference techniques are used to determine subsets of efficient schools, providing actionable decision rules to help policymakers target resources and incentives.

Impact Of Government Expenditure On Economic Growth In Nigeria, 1970-2019, Aluthge Chandana, Jibir Adamu, Abdu Musa

CBN Journal of Applied Statistics (JAS)

This study investigates the impact of Nigerian government expenditure (disaggregated into capital and recurrent) on economic growth using time series data for the period 1970-2019. The paper employs Autoregressive Distributed Lag (ARDL) model. To ensure robustness of results, the study accounts for structural breaks in the unit root test and the co-integration analysis. The key findings of the study are that capital expenditure has positive and significant impact on economic growth both in the short run and long run while recurrent expenditure does not have significant impact on economic growth both in the short run and long run. The study …

Visualizing Vulnerable Jobs In Nevada, Peter Grema, Vanessa Booth, Caitlin J. Saladino, William E. Brown Jr.

Economic Development & Workforce

This Fact Sheet summarizes data on Nevada and its metropolitan statistical areas (MSAs) from the national report “Visualizing Vulnerable Jobs Across America,” by Marcela Escobari, Natalie Geismar, and Dhruv Gandhi of the Brookings Institution. Data from the original report and accompanying database are used to highlight the total number and share of vulnerable jobs in the Silver State during the COVID-19 pandemic.

The Influence Of Foreign Elite Rhetoric: National Identity, Emotions, And Attitudes Toward Austerity, Alessandro Del Ponte

Political Science Faculty Articles and Research

How does foreign elite rhetoric affect citizens’ emotions and attitudes about austerity? In a survey experiment conducted on the online blogs of the two major Italian newspapers, participants read a fictional news article where the German Chancellor addressed Italians. Across treatments, I varied whether the message blamed or praised Italians, and whether the message focused on economic or symbolic concerns. Praise generated enthusiasm whereas blame spurred anger and anxiety. Moreover, respondents with a strong national or European identity who read a message of praise were more enthusiastic, less angry, and less opposed to austerity. Finally, people who identify strongly with …

The Affordable Care Act And Entrepreneurship Lock: An Updated Examination Of Employer-Based Healthcare’S Effect On Self-Employment By Demographic Group, Sean Ruddy

Undergraduate Economic Review

This paper capitalizes on a natural experiment created by differences in Medicaid expansion under The Patient Protection and Affordable Care Act (ACA). A difference and difference model comparing states that did and did not expand Medicaid is conducted to investigate if providing an alternative and low-cost source of health insurance affects self-employment rates overall and across different demographic groups. The results suggest that living in a state that expanded Medicaid was associated with a 1.4 percent increase in the likelihood that an individual will be self-employed and that this effect is heterogeneous across different demographics, being largest among African Americans.

The Effects Of Vietnam-Era Military Service On The Long-Term Health Of Veterans: A Bounds Analysis, Xintong Wang, Carloa A. Flores, Alfonso Flores-Lagunes

Center for Policy Research

We analyze the short- and long-term effects of the U.S. Vietnam-era military service on veterans’ health outcomes using a restricted version of the National Health Interview Survey 1974-2013 and employing the draft lotteries as an instrumental variable (IV). We start by assessing whether the draft lotteries, which have been used as an IV in prior literature, satisfy the exclusion restriction by placing bounds on its net or direct effect on the health outcomes of draft avoiders. Since we do not find evidence against the validity of the IV, we assume its validity in conducting inference on the health effects of …

Lessons Learned: Donald Kohn, Maryann Haggerty

Journal of Financial Crises

Kohn, an economist, is a 40-year veteran of the Federal Reserve System. He served as a member of the Board of Governors, and was vice chair, from 2002-2010, which included the years of the global financial crisis (GFC).

The United Kingdom's Credit Guarantee Scheme (U.K. Gfc), Christian M. Mcnamara

Journal of Financial Crises

The September 15, 2008, bankruptcy of Lehman Brothers resulted in a collapse of wholesale funding markets that threatened the ability of UK financial institutions to continue funding themselves. By the end of the month, two leading UK banks—HBOS and Bradford & Bingley—had to be rescued, and there was a real risk that the entire financial system could collapse. Faced with the need to stabilize the system, UK regulators on October 8 introduced a package of measures that included a £250 billion Credit Guarantee Scheme (the Guarantee Scheme) aimed at providing banks with access to needed funding. Under the Guarantee Scheme, …

Sweden's Guarantee Scheme (Sweden Gfc), Lily S. Engbith, Kevin Kiernan

Journal of Financial Crises

Although Sweden was not as directly impacted by the Global Financial Crisis as some other economies, Lehman Brothers’ bankruptcy on September 15, 2008, prompted Swedish authorities to take preemptive measures to protect domestic banks and financial institutions. One such program, announced on October 20, 2008, and implemented on October 29, 2008, was designed to preserve credit extension to businesses and households through what became known as the Swedish Guarantee Scheme. Per the terms of the Scheme, new short- and medium-term debt of maturities ranging from 90 days to five years issued by eligible banks would be guaranteed by the Swedish …

The Spanish Guarantee Scheme For Credit Institutions (Spain Gfc), Lily Engbith

Journal of Financial Crises

Given Spanish banks’ heavy investment in the housing and construction markets in the lead-up to the global financial crisis (GFC), the collapse of the subprime mortgage market and Lehman Brothers’ bankruptcy on September 15, 2008, impelled the government to implement stabilization measures to calm, recapitalize, and restructure its domestic banking sector. The Spanish Guarantee Scheme for Credit Institutions (the Guarantee Scheme) was one of the first interventions to be enacted, announced by Spain’s Ministry of Economy and Finance on October 13, 2008, by Royal Decree-Law 7/2008 on “Urgent Economic and Financial Measures in relation to the Concerted Action Plan of …

The Portuguese Guarantee Scheme (Portugal Gfc), Julia A. Arnous

Journal of Financial Crises

By October 2008, Portuguese banks’ access to liquidity was severely restricted due to strains in international wholesale markets. On October 12-13, 2008, the Portuguese government notified the European Commission of a guarantee scheme intended to promote solvent credit institutions’ access to liquidity as part of the European policy response to the acute financial crisis aiming to achieve and maintain financial stability. Under the scheme, the Portuguese government guaranteed financing agreements and banks’ issuance of non-subordinated short- and medium-term debt. To obtain a guarantee under the Scheme, banks paid a fee based on the maturity of the debt and a risk …

The Polish Guarantee Scheme (Poland Gfc), Manuel Leon Hoyos

Journal of Financial Crises

Faced with the global financial crisis of 2007–2009, Poland implemented a scheme of State support for financial institutions. In view of a potential global credit crunch, it aimed at improving short- and medium-term liquidity of domestic financial institutions. The scheme came into force on March 13, 2009, and was approved by the European Commission under European Union State Aid rules on September 25, 2009. The scheme enabled the Ministry of Finance, on behalf of the State Treasury, to provide support in the form of Treasury guarantees on newly issued bank debt and the exchange of Treasury bonds for less liquid …

The Dutch Credit Guarantee Scheme (Netherlands Gfc), Lily Engbith

Journal of Financial Crises

As fallout from the global financial crisis intensified in October 2008, governments around the world sought to implement stabilization measures in order to calm and protect their domestic markets. While not directly exposed to the subprime mortgage crisis, the Kingdom of the Netherlands announced the creation of the Dutch Credit Guarantee Scheme (the Guarantee Scheme) on October 13, 2008, to boost confidence in interbank lending markets and to ensure the flow of credit to Dutch households and companies. In establishing this program, the Dutch State Treasury Agency of the Ministry of Finance (DSTA) committed €200 billion to support the issuance …

The State Guarantee Of External Debt Of Korean Banks (South Korea Gfc), Lily S. Engbith

Journal of Financial Crises

Following the Lehman Brothers bankruptcy of September 15, 2008, a number of foreign governments enacted stabilization measures in order to bolster their currencies and inject much-needed liquidity into domestic markets. As part of its effort, the Korean Ministry of Strategy and Finance announced a series of government interventions that included a three-year guarantee of foreign debt issued (including extensions of maturity) by domestic banks between October 20, 2008, and June 30, 2009. This opt-in program was introduced as a preemptive step in ensuring that Korean financial institutions would retain competitive access to external funding in the wake of the global …