The purpose of this dissertation was to analyze theoretically and test empirically the impact of individual misperceptions about the costs and benefits of public activities on the size of the public sector. In chapters 2 and 3, the literature on misperceptions and deceptive practices in competitive markets and in the public sector was reviewed. It was demonstrated that because private and public goods possessed credence characteristics which cannot be evaluated even after a purchase, permanent misperceptions could exist about the marginal benefits of those goods. It was also argued that because of the rational ignorance of voters and the costs of information about marginal tax-costs, individual voter-taxpayers could be fooled permanently about their respective tax-prices of public goods and services, In comparison, such misperceptions of prices were considered improbable in the private sector because of the low information costs involved. In chapter 4, the effect of permanent misperceptions of marginal costs and benefits on the level of public activities was derived by using the median voter model. For example, it was demonstrated that the permanent underestimation of marginal costs could lead to a contraction rather than an expansion of the public sector while the simultaneous underestimation of costs and benefits could promote greater public expenditures than if costs alone were misperceived. In chapter 5, the incentives of government in promulgating permanent misperceptions by voter-taxpayers were studied. It was argued that in most circumstances, government would benefit by letting taxpayers underestimate their tax costs and overestimate their benefits permanently. Finally, chapter 6 reviewed the empirical evidence related to the existence of fiscal misperceptions. It was concluded that while numerous investigations demonstrated that taxpayers were unaware of a variety of taxes, there were little clues suggesting that they will consistently underestimate their tax burden under particular financing institutions, Additional empirical tests presented in this study further suggested that the level of state expenditures in 1978 was relatively independent of the financing methods used by governments. The share of public debt in state revenues was the only variable found to have a statistically significant correlation with public expenditures. / Ph. D.

prepared by Chu Yan-kit. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaves 125-145). / Abstract also in Chinese. / Acknowledgments --- p.iii-iv / List of Tables and Figures --- p.vii-ix / List of Abbreviations --- p.x / Abstract --- p.xi-xiv / Chapter Chapter One: --- Introduction --- p.1-39 / Chapter 1.1 --- Scope and Purpose --- p.1-2 / Chapter 1.2 --- Literature Review --- p.3-18 / Chapter 1.2.1 --- Public Budgeting Researches in Hong Kong --- p.3-4 / Chapter 1.2.2 --- On-Hand Budgeting Theories --- p.5-12 / Chapter 1.2.3 --- Neo-Institutional Approach --- p.13-18 / Chapter 1.3 --- Conceptualization --- p.19-27 / Chapter 1.3.1 --- Premises of the Explanatory Model --- p.19 / Chapter 1.3.2 --- Rationale of the Model --- p.20-27 / Chapter 1.4 --- Operationalization --- p.28-36 / Chapter 1.4.1 --- Working Definitions --- p.28-29 / Chapter 1.4.2 --- Operationalization of the Research --- p.29-32 / Chapter 1.4.3 --- Indicators and Hypotheses --- p.32-34 / Chapter 1.4.4 --- Methodology --- p.35-36 / Chapter 1.5 --- Organization of the Research --- p.37 / Notes --- p.38-39 / Chapter Chapter Two： --- The Background --- p.40-69 / Chapter 2.1 --- Characteristics of the Colonial Public Finance System & Marco-Economic Context for the Public Finance System --- p.40-47 / Chapter 2.1.1 --- Revenue Aspect of the Public Finance System --- p.40-41 / Chapter 2.1.2 --- Expenditure Aspect of the Public Finance System 42- --- p.47 / Chapter 2.2 --- Macro Economic Context for the Two Institutional Levels from the 1970s to the 1990s --- p.48-53 / Chapter 2.2.1 --- Financially Non-Stringent & Stringent Periods for the First Level Institutions --- p.48-50 / Chapter 2.2.2 --- Non-Hostile & Hostile Periods for the Second Level Institutions --- p.51-53 / Chapter 2.3 --- Composition and Characteristics of the Actors in the Two Institutional Levels --- p.54-59 / Chapter 2.3.1 --- Actors in the First Level Institutions and the Second Level Institutions --- p.54 / Chapter 2.3.2 --- Superior Position of the Policy A ctors / the Star Chamber over the Administrative Departments in Public Finance --- p.54-59 / Chapter 2.4 --- Institutional Setting in the First Level Institutions and the Second Level Institutions --- p.59-62 / Chapter 2.4.1 --- Institutional-Setting of the First Level Institutions --- p.59-61 / Chapter 2.4.2 --- Institutional-Setting of the Second Level Institutions --- p.62 / Notes --- p.63-69 / Chapter Chapter Three: --- Analysis of First Level Institutions --- p.70-84 / Chapter 3.1 --- Crown Land Leasing Manipulation --- p.71-75 / Chapter 3.1.1 --- Official Depiction by the Policy Actors --- p.71-72 / Chapter 3.1.2 --- Temporal Land Sale Patterns --- p.73-75 / Chapter 3.2 --- Manipulation on the Operation of Colonial Taxation System --- p.76-83 / Chapter 3.2.1 --- Adherence of How Tax Regime --- p.76-78 / Chapter 3.2.2 --- Manipulation of the Content of Tax Reform by the Policy Actors --- p.79 / Chapter 3.2.3 --- "The Importance of Indirect Tax, Fees & Charges and Fund Recovery in Government Revenue Extraction" --- p.80-83 / Notes --- p.84 / Chapter Chapter Four: --- Analysis of Second Level Institutions --- p.85-114 / Chapter 4.1 --- "Budget Patterns of the Delivery Agency, the Regulatory Agency & the Delivery / Trading Agency" --- p.87-96 / Chapter 4.1.1 --- Budget Patterns of the Delivery Agency 一 LD --- p.87-89 / Chapter 4.1.2 --- Budget Patterns of the Regulatory Agencies ´ؤ TDD and PD --- p.90-92 / Chapter 4.1.3 --- Budget Patterns of the Delivery / Trading Agency - HA &HD --- p.93-96 / Chapter 4.2 --- "Budget Patterns of the Taxing Agencies - FR, IRD, R&V, TR and AD" --- p.97-102 / Chapter 4.3 --- "Budget Patterns f or the Transfer/Regulatory Agency, the Servicing Agency and the Trading Agency" --- p.103-112 / Chapter 4.3.1 --- "Budget Patterns of the Regulatory / Transfer Agencies - PELB & WB, TB and HB" --- p.103-105 / Chapter 4.3.2 --- Budget Patterns of the Servicing Agency - HRD --- p.106-107 / Chapter 4.3.3 --- Budget Patterns of the Trading Agency - LDC --- p.108-112 / Notes --- p.113-114 / Chapter Chapter Five: --- Conclusion & Discussion --- p.115-120 / Appendices --- p.121-124 / Chapter I. --- Profile of Interviewees --- p.121 / Chapter II. --- Interview Questions for the Land & Housing Administrative Departments --- p.122 / Chapter III. --- Interview Questions for Finance Committee of the LegCo --- p.123 / Chapter IV. --- Interview Questions for the Housing Branch --- p.124 / References --- p.125-145 / Chapter A. --- "Economy, Society and Politics of Hong Kong" --- p.125-128 / Chapter B. --- Government Document and Interview Material --- p.129-132 / Chapter C. --- Local Budgetary Researches and Local Public Finance Material --- p.133-137 / Chapter D. --- Budgetary Theories and Neo-Institutionalism --- p.138-145

Approved for public release; distribution in unlimited. / In an environment of scarce resources and rising federal deficits the people not only expect, but demand greater accountability for the spending of public funds. This demand has created a trend in the public sector, not only in the United States, but worldwide as well, towards the importation of private sector business practices to improve accountability-oriented analysis. One example is increased emphasis on return on investment (ROI) analysis in public sector organizations. Development and application of ROI analysis is challenging in the public sector since most government organizations do not generate profit necessary for calculation of ROI in the manner in which it is done in the private sector. This thesis develops the methodology necessary for use of ROI analysis in the public sector. ROI methodology is applied for test evaluation with the Space and Naval Warfare Systems Command (SPAWAR) in San Diego. The test demonstrates that ROI can be applied successfully to assess the relative efficiency of value-added work and to improve the process of choosing between investment alternatives. Properly designed ROI analysis reveals how and for what goods and services money is spent and provides a means for comparing the value derived from investment and work performed. / Lieutenant, United States Navy

No description available.

This study concerns itself with the process of public sector resource allocation in Canada from 1965-1975. An examination of the Federal Government's own procedure manual for program evaluation, and the analysis of several program evaluations for Departments of Health, Education and Manpower, reveal that the analytical procedures and economic precepts used depart significantly from accepted norms of economic theory. Consequently, the rates of return claimed for these programs are distorted and, where they are used for the rationing of public sector resources, collective welfare will not be optimized. The major causes of these problems are improper analytical methodology and the failure to adhere to basic economic principles of resource allocation. Support for this hypothesis derives from accepted economic theory with respect to welfare maximization and the allocation of public expenditures.

This thesis explores the relationships between the demographic characteristics of a Representative's Congressional District and his voting behavior on defense expenditure bills. The study covers 433 congressional districts, and includes the interaction of eight demographic characteristics in each district with the voting behavior of the Representative based on five major defense bills. The primary purpose of the thesis is to determine if there is a relationship between the characteristics of the constituency and the manner in which the Representative votes on defense bills. Special attention is focused on the supposition that if a military installation or prime defense contractor is located in a congressional district, its presense will induce a Representative to vote for continued if not increased defense expenditures.

Thesis (M.P.A.)--University of Hong Kong, 1996. / Includes bibliographical references (leaf 106-109).

Thesis (M.P.A.)--University of Hong Kong, 1996. / Includes bibliographical references (leaves 106-109). Also available in print.

Tendo em vista que de acordo com o desenho institucional brasileiro TCU e Judiciário podem se ver examinando uma mesma questão envolvendo o chamado julgamento de contas (art. 71, inciso II, da Constituição). Mais que isto, tendo em vista a possibilidade de divergirem sobre essa mesma questão, o presente trabalho propõe parâmetros para o exercício do controle judicial sobre os julgamentos realizados pelo TCU. No contexto do trabalho, o termo parâmetro é tomado com a mesma conotação adotada pela Suprema Corte dos Estados Unidos da América, em 1938, no caso United States v. Carolene Products Co, isto é, diz respeito ao grau ou à intensidade do controle a ser exercido pelo Poder Judiciário. Atribuir a decisão àquele mais capacitado em uma racionalidade de escolha do tipo subideal (second-best) e evitar a assunção de posturas adversariais foram os critérios informadores dos parâmetros propostos. Para tanto, entraram em ação o argumento das capacidades institucionais e o princípio da separação de poderes. / Dissertação (Mestrado em Direito Constitucional) - Universidade Federal Fluminense, Niterói, 2013

Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2017. / In 1999 the South African Parliament passed the Public Finance Management Act No.1 of 1999 (PFMA). The intention was to ensure effective and better public finance management practice. The Act requires that government departments should establish measures to prevent irregular expenditure. However, there has been persistent irregular expenditure reports every year, which is an indication of non – compliance. The aim of this research is to investigate the impact of irregular expenditure in the South African public finance management domain, using the national Department of Public Works as a case study.