Economic Policy Commons^™

How Effective Is The International Fuel Tax Agreement As A Multistate Tax Administration Model? A View From The States, Juita-Elena Yusuf, Lenahan O'Connell

School of Public Service Faculty Publications

The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA's effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey of IFTA officials in the member states and provinces as well as additional data provided by IFTA, Inc to assess IFTA's effectiveness. We conclude that (1) IFTA promotes inter-jurisdictional cooperation and revenue transfers; (2) carriers do not locate disproportionately in low tax jurisdictions; and (3) …

The American Recovery And Reinvestment Act: Examining The Spatial Distribution Of Federal Stimulus Funds, Matin Katirai, Jeffery L. Osgood Jr

Public Policy & Administration Faculty Publications

No abstract provided.

What Is A Healthy Community?, Denise Tanata Ashby, Jennifer Pharr

Lincy Institute Reports and Briefs

The health of a community is dependent not only upon the genetics of its residents, but also upon the environment within which those individuals live. A person’s health is a product of their environment. As such, a healthy community is one in which all residents have access to a quality education, safe and healthy homes, adequate employment, transportation, physical activity, and nutrition, in addition to quality health care. Unhealthy communities lead to chronic disease, such as cancers, diabetes, and heart disease. The health of our communities is critical to the growth and development of our region. To build healthy communities …

Corporate Income Tax Credits: Examining The Relationship Between Tax Credits And Employment, Elena Yatskovskaya

MPA/MPP/MPFM Capstone Projects

Tax incentives - in particular, corporate tax credits - have been a prominent topic of discussion among government administrators, public economists, and political scholars. This capstone project will contribute to the discussion by addressing the relationship between tax credits and employment, and provide an empirical analysis to aid in determining the effect that tax credits may have on employment.

The study uses aggregate data spanning ten years, from 1999 to 2008, and representing 18 industrial sectors with 180 observations. The data are analyzed with the help of the two panel data regression models: Fixed Effects and Between Effects. The …

Federal Tax Policy And Charitable Giving: Revisiting The 1985 Study By Charles T. Clotfelter, Mary Catherine Tinnon

MPA/MPP/MPFM Capstone Projects

This study was inspired and given its basic research design by a study conducted in 1985 by Charles T. Clotfelter, which sought to explain charitable giving by both individuals and corporations in relation to federal tax policy. Clotfelter determined that federal tax policy did influence charitable giving by corporations. The issue to be addressed here is, do the Clotfelter findings still hold true today?

The focus of this current study is on charitable giving by corporations only and the dataset was built from the same IRS Statistics of Income that Clotfelter used. Additional data were added from the Bureau of …

Educational Migration: Brain Drain In Kentucky, Dustin Pugel

MPA/MPP/MPFM Capstone Projects

Kentucky has been steadily growing in its bachelor degree holder production over the past ten years, with almost 4500 more college degree holders produced per year in 2010 than in 2000. The literature has shown that this is good news for the economic growth prospects of the state, because a more highly skilled work force means a higher potential for production. This newly educated workforce, however, will not help Kentucky to grow if they take those skills elsewhere.

Using five-year American Community Survey data for Kentuckians over the age of 17, I was able to determine that Kentucky is not …

The Effects Of Elasticity On Government Revenue Of China, Maiduo Li

MPA/MPP/MPFM Capstone Projects

This Capstone evaluates the elasticity of the revenue system in China, by classifying the revenue sources into three categories: the income tax, turnover tax, and charges and fees. By comparing the annual data and specific elasticity of each category between China and the United States, it is found that the revenue system in China, from 2007 to 2010, was relatively inelastic while the major component of the total revenue keeps pace with the steady growth of the economy. Such a revenue system, though it cannot have an explosive growth when the economy is turning better, can provide sustainable, stable revenue …

Voter Ideology, Tax Exporting, And State And Local Tax Structure, John M. Foster

Theses and Dissertations--Public Policy and Administration

State and local governments play an important role in financing and delivering public services in the United States. In 2008, state and local governments collected 57 percent of total federal, state, and local revenue (Urban Institute and Brookings Institution, Tax Policy Center, 2009). The decentralization of fiscal responsibility has enabled a high degree of variation in state and local tax structures to emerge. This dissertation presents two empirical studies that extend the positive literature on state and local tax policy.

The extant literature contains evidence of a direct relationship between voter ideology and state and local tax progressivity. However, the …

A Memo On Social Security, Michele Ogawa

Pepperdine Policy Review

No abstract provided.

International Organization And Poverty Alleviation, William F. Felice, Diana Fuguitt

Human Rights & Human Welfare

A review of:

The World Trade Organization and Human Rights: Interdisciplinary Perspectives. Edited by Sarah Joseph, David Kinley & Jeff Waincymer. Cheltenham, UK: Edward Elgar. 2009.

and

Global Poverty, Ethics and Human Rights. By Desmond McNeill & Asunción St. Clair. New York, NY: Routledge. 2009.

and

Hypocrisy Trap: The World Bank and the Poverty of Reform. By Catherine Weaver. Princeton, NJ: Princeton University Press. 2008.

Confronting “Indivisibility” In The History Of Economic And Social Rights: From Parity To Priority And Back Again, Roland Burke

Human Rights & Human Welfare

A review of:

Indivisible Human Rights. By Daniel Whelan. Philadelphia: University of Pennsylvania Press. 2010. 269pp.

Whose Budget? Our Budget? Broadening Political Stakeholdership Via Participatory Budgeting, Celina Su

Publications and Research

In this thought piece, I attempt to contextualize New York City’s inaugural participatory budgeting (PB) process in the larger landscape of American political participation. I discuss how the bottom-up way in which stakeholders wrote the process’s rules in the first place, alongside the core role played by the two lead organizations, helped to broaden notions of stakeholdership among constituents. Ultimately, the first year’s primary achievement regarding political participation was not a specific set of outcomes, but a debut as an unfinished form of governance—one that began to engage traditionally marginalized constituents, to trigger their political imagination, and to prompt them …

Avoiding The Mistakes Of The Past, Tom Dunne

Articles

Tom Dunne explores the long term drivers of dysfunction in Ireland's housing markets and what a more sustainable housing system would look like.

Introduction To The Symposium On 'Financial Risks And Economic Stability In Emerging Market Economies', Lucjan Orlowski

WCBT Faculty Publications

Developing resilience to contagion effects from global financial crises and economic recessions has been an ongoing crucial task for policymakers in emerging market economies. The recent global financial crisis of 2007-2009 has underscored the importance of pursuing disciplined macroeconomic policies and of devising sound macroprudential regulations that would strengthen the immunity of emerging markets and their institutions to various types of risks, including credit, default, sovereign, liquidity and market risks. The studies included in this symposium are not intended to provide a comprehensive overview of financial vulnerabilities in a broad spectrum of emerging markets. Rather, they share a common aim …

State Economic Development Policies: What Works?, Timothy J. Bartik

Presentations

No abstract provided.

Tax Havens And Fdi Spillovers: Implications For Ldcs, Luisa Blanco, Cynthia Rogers

School of Public Policy Working Papers

Tax competition and spillover models offer ambiguous predictions concerning the economic impact of tax havens on non-tax havens. The implications of tax havens for less developed countries (LDCs), in particular, are not well understood and are little studied. This paper investigates the impact of tax havens on non-tax haven countries in terms of foreign direct investment (FDI). We investigate the importance of agglomeration effects by accounting for the level of FDI inflows as well as the role of geography by measuring proximity to the nearest tax haven. Our analysis yields several interesting findings. First, using panel data for 142 countries, …

Competition Between Tax Havens: Does Proximity Matter?, Luisa Blanco, Cynthia Rogers

School of Public Policy Working Papers

We study whether proximity to the nearest tax haven affects FDI and the number of American affiliates in a tax haven. Our results show that distance to the nearest tax haven is positively related to FDI inflows and the number of American affiliates in tax havens. These findings suggest that there is a harmful competition between tax havens. We also find evidence of positive spillovers: the number of American affiliates in a tax haven is positively related to the number of in its closest neighboring tax haven. This suggests the presence of agglomeration benefits given there is an affiliate in …

Unify, Regionalize, Diversify: An Economic Development Agenda For Nevada, Mark Muro

Brookings Mountain West Publications

Nevada stands at a crossroads, yet it appears ready to remap its future.

Silver Staters sense that the current economic slump has not been just a temporary reversal but a challenge to the state’s traditional growth model—one that has revealed an economy over-dependent on consumption sectors, prone to booms and busts, and too little invested in innovation and economic diversification. And yet, for all that Nevadans have been early to recognize that the current slump will beget, in some places, innovation and renewal, and in other places erosion—and so requires action.

To that end, this report draws on an intense …

The Finance–Growth Link Revisited And The Role Of Institutions As A Source Of Finance In Latin America, Luisa Blanco

School of Public Policy Working Papers

In a panel framework that includes 18 countries, this paper studies the short and long run effect of financial development on economic growth and the determinants of financial development in Latin America. Financial development shows a positive effect on economic growth in the long run, but a negative effect in the short run for the full sample. When the sample is divided by income levels, this result holds only for the high income group. For the low income group, financial development has no significant effect on economic growth in the short run or in the long run. In the analysis …

False Profits: An Economics Primer About Americans "Going For Broke" And Nearly Making It, Don P. Diffine Ph.D.

Belden Center Books

Has there been any time in history when government could successfully spend private sector money (by first taxing it), borrow the difference (deficit spending), and crowd out private sector long run borrowing (causing higher interest rates)--all to try to bring about growth, economic recovery, jobs, and stable prices? Should we worry that our government's ambitious spending plans could be like the proverbial drunken sailor squandering his paycheck on leave? At least it was his own money!

Remember Margaret Thatcher? "The problem with Socialism," she said, "is that, sooner or later, we run out of other people's money..."