Thesis (Ph. D.)--University of Wisconsin--Madison, 1958. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (licencié en sciences économiques)--Université de Kinshasa, 1988. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 65-66).

Thesis (Ph. D.)--State University of New York at Binghamton, Department of Economics, 2005. / Includes bibliographical references.

Thesis (M.A.)--University of Montana, 2007. / Mode of access: Internet. Title from title screen. Description based on contents viewed Sept. 24, 2007. Includes bibliographical references (p. 94-97).

Thesis (Ph. D.)--Georgia State University, 2006. / Title from title screen. Sally Wallace, committee chair; James R. Alm, Roy W. Bahl, Carrie L. Manning, William J. Smith, Mary Beth Walker,committee members. Electronic text (235 p.) : digital, PDF file. Description based on contents viewed July 11, 2007. Includes bibliographical references (p. 228-233).

Thesis (Ph. D.)--Georgia State University, 2006. / Title from title screen. Jorge L. Martinez-Vazquez, committee chair; James R. Alm, Roy W. Bahl, Mary Beth Walker, Neven T. Valev, Martin F. Grace, committee members. Electronic text (150 p.) : digital, PDF file. Description based on contents viewedAug. 17, 2007. Includes bibliographical references (p. 139-148).

No description available.

When setting and monitoring fiscal targets, there is a need to take explicit account of the cyclical position of the economy and its effect on the budget. Most of the discussion on fiscal policy in South Africa deals only with long-term sustainability issues, largely ignoring the effects of the economic cycle. As a result, serious policy mistakes can occur if purely cyclical improvements in the public finances are treated as if they represent structural improvements, or if structural deterioration is interpreted as a cyclical effect. This study considers the countercyclical role of South African fiscal policy during the period 1970 to 2000. More specifically, it presents theoretical and empirical analysis of the significance of automatic fiscal stabilisers in the South African economy and calculates the cyclically adjusted budget balance that can improve fiscal policy-making and analysis. The study compares results for South Africa with six other developing countries (Chile, Mexico, Indonesia, India, Mauritius and Romania) and macroeconomic stabilisation and the potential role of automatic fiscal stabilisers in the New Partnership for Africa’s Development (NEPAD) are also investigated. This study highlights the need for continued caution in the use of discretionary policy, greater focus on making automatic fiscal stabilisers more effective in South Africa and the integration of better measures of fiscal balance into the discretionary policy process. Automatic fiscal stabilisers could also play an important role as a complement to countercyclical monetary policy and the operation of monetary policy could be facilitated by the predictable and automatic responses from automatic fiscal stabilisers. Budget rules could play an important role in developing countries and specifically in African countries. If applied flexibly, fiscal rules could be regarded as restoring at least a moderate countercyclical role in these countries through the operation of automatic fiscal stabilisers. Although automatic fiscal stabilisers are likely to be less important in African countries due to structural reasons, the combination of appropriate rules, taking into account the impact of the business cycle on the public finances and vigilance against the dangers of inappropriate discretionary policy, may make a valuable contribution to Africa’s development. / Thesis (DCom (Economics))--University of Pretoria, 2005. / Economics / unrestricted

According to the World Bank, over 80 countries currently plan some form of fiscal decentralization. This group includes Japan, a highly centralized tax state, which in 1995 put in place a law and associated high-profile institutions to promote fiscal and administrative decentralization. But the process in Japan has quickly become bogged down. This dissertation asks why there are hurdles confronting fiscal decentralization in Japan. My research uses the fiscal sociology approach and highlights bureaucratic interests in Japan's intergovernmental tax regime, one that is especially interesting in comparison with other advanced industrial countries. Fully 70 percent of all government spending in Japan is done by subnational levels of government, and 51 percent of the central state's current operating expenditures are transfers downward that serve to support that high rate of local spending. And though Japan is a centralized state, over a third of its taxation is collected locallly. In consequence, Japan is quite anomalous when set alongside a representrative sample of federal and unitary states. No other country among the nine OECD nations used, for comparative purposes, in this dissertation combines such high fiscal transfers with heavy levels of subnational spending and taxation. And no other country gives close control over a large terrain of subnational taxation to a central-state agency (the Ministry of Home Affairs). The ministry's vast bureaucratic turf brings it into conflict with the Ministry of Finance, as both seek to maintain or expand their fiscal jurisdiction. They are thus not interested in fiscal decentralization in large part because they are busy fighting "trench wars" with each other on these tax fields. This dissertation hence undertakes a detailed analysis of intergovernmental fiscal history in Japan, focusing in particular on the Ministry of Home Affairs' ambiguous role in the Japanese state. The case studies of inter-bureaucratic fiscal politics include the Local Allocation Tax (a large general subsidy) as well as an array of taxes on the fields of income, assets and consumption. / Arts, Faculty of / Political Science, Department of / Graduate

This dissertation raises a number of policy concerns from a macroeconomic policy point of view and provides additional insights and implications in terms of the effects of fiscal policy and its macroeconomic effects that have kept the open economy macroeconomics literature busy since the early 2000s. The first essay develops a dynamic stochastic general equilibrium (DSGE) model for analyzing the impact of various capital income tax policies in a small open economy that is populated by households possessing endogenous time preferences. I contribute to the literature by studying the impacts of: i) anticipated tax shocks under stochastically growing output, ii) stochastic tax shocks under deterministic output, on a dynamic general equilibrium framework. With the model's specifications, this is the first attempt to integrate uncertainty in the study of taxation and welfare. The results suggest that under certain conditions welfare paradoxes may exist, in the sense that increases in tax instruments may improve welfare. The second essay characterizes the dynamic effects of net tax and government spending shocks on prices, interest rate, GDP and its private components in four OECD countries using structural vector autoregressive regressions (SVAR) approach. For the first time in this literature, I propose a structural decomposition of total net taxes into four components: corporate income taxes, income taxes, indirect taxes and social insurance taxes. The paper provides estimates of the responses of macroeconomic aggregates to innovations in these net tax components. Decompositions of total net tax innovations show that net tax components have different impacts on economic variables. Moreover, the size and persistence of these effects vary across countries depending upon the strength of wealth, substitution, and income effects reflecting the structure of the economies. The last essay estimates the wealth effects of housing and stock market wealth using time-series data for eight developed countries. In estimation I employ the SVAR, which articulate the dynamic interactions of shocks to housing prices, stock values, and disposable incomes. The results show that for these countries the initial consumption response to housing price shocks is greater than to stock market capitalization shocks, but the long-run consumption response to the latter is more persistent than to the former. My findings suggest balanced monetary policies for the developments of housing markets and equity markets.