This research examines the horizontal and vertical equity of public school funding in the Commonwealth of Virginia from 2004 to 2018. This study analyzed and measured the horizontal and vertical equity funding allocations across each reporting division in the Commonwealth of Virginia from FY2004 to FY2018 in two-year increments reflective of the final year in each biennium where the local composite index (LCI) is calculated. Data were collected for the 132 reporting divisions in the Commonwealth of Virginia including funding amounts, student counts, categorical counts, and average daily membership. Weights were applied to specific groups within the study (i.e., economically disadvantaged students, special education students, and English language learners) in order to obtain vertical equity measures. The chosen measures of wealth neutrality and fiscal equity were range, restricted range, restricted range ratio, coefficient of variation, the Theil Index, the Pearson Correlation, regression, slope, elasticity, the Gini Coefficient, and the McLoone Index. At fixed intervals reflecting FY2004, 2006, 2008, 2010, 2012, 2014, 2016 and 2018, the measures were used to analyze the selected data points for each district across the Commonwealth of Virginia with both unweighted and weighted values. The information from these analyses will help inform researchers and educational leaders about the current state of equity for divisions across the Commonwealth of Virginia. Furthermore, it will inform stakeholders about whether or not horizontal and vertical fiscal equity measures have increased or decreased in the selected fiscal years for the Commonwealth of Virginia. / Doctor of Education / This research examines the equity of public school funding in the Commonwealth of Virginia from 2004 to 2018 two different ways. First, the research measures equity where every student is mathematically identical, which is how funding currently works; this is called horizontal equity. The second measure of equity in this research applies mathematical weights of different amounts to students with different classifications that historically cost more to educate (i.e., economically disadvantaged students, special education students, and English language learners) (Berne and Stiefel, 1984; Verstegen and Knoeppel, 2012); this is referred to as vertical equity. This study analyzed and measured the horizontal and vertical equity funding allocations across each reporting division in the Commonwealth of Virginia from fiscal year 2004 to fiscal year 2018 in two-year increments. This is because every two years, the amount of funding a division receives is recalculated as is the division's ability to pay, also known as the local composite index (LCI). For the purposes of this study, the final year of each two-year cycle was analyzed. Data were collected for the 132 reporting divisions in the Commonwealth of Virginia including funding amounts, student counts, categorical counts, and average daily membership. Weights were applied to specific groups within the study (i.e., economically disadvantaged students, special education students, and English language learners) in order to obtain vertical equity measures. The chosen measures of wealth neutrality and fiscal equity were range, restricted range, restricted range ratio, coefficient of variation, the Theil Index, the Pearson Correlation, regression, slope, elasticity, the Gini Coefficient, and the McLoone Index. At fixed intervals reflecting FY2004, 2006, 2008, 2010, 2012, 2014, 2016 and 2018, the measures were used to analyze the selected data points for each district across the Commonwealth of Virginia with both unweighted and weighted values. The information from these analyses will help inform researchers and educational leaders about the current state of equity for divisions across the Commonwealth of Virginia. Furthermore, it will inform stakeholders about whether or not horizontal and vertical fiscal equity measures have increased or decreased in the selected fiscal years for the Commonwealth of Virginia.

The budgeting process plays an important role in organizations’ planning and controlling functions. Managers often have incentives to misreport their private information and inaccurately set budget targets so that they are easily achievable. Such inaccuracy in budget targets is referred to as budgetary slack. Prior research documents that managers’ decisions to create budgetary slack are influenced by both preferences for wealth and non-pecuniary motivations. The objective of this study is to provide a better understanding of how social preferences such as preferences for horizontal equity, self efficacy perceptions, and ethical position influence managers’ budgetary slack creation. The results reveal a significant interaction between horizontal equity (equal and unequal compensation relative to a peer) and self efficacy (poor and good prior performance) on the intention to create budgetary slack. Further, this research provides evidence regarding the impact of ethical position in the relations among perceived fairness, self efficacy, and budgetary slack creation.

A equidade na utilização de cuidados de saúde deve ser considerada como questão central em qualquer política de saúde que pretenda contribuir para uma sociedade mais justa. Desse modo, o objetivo desta tese é analisar o desempenho da entrega de cuidados no Brasil em termos de equidade por meio de violações do princípio de equidade horizontal na utilização dos serviços de cuidados de saúde e da decomposição dos determinantes da desigualdade na utilização do cuidado relacionada à renda. A desigualdade na distribuição de cuidado médico pela renda é capturada por índices de iniquidade para a utilização de serviços de consultas médicas e internações hospitalares. Esses índices mostram se existem diferenças no uso de serviços de cuidados de saúde entre indivíduos com similares necessidades de saúde. Para explicar as causas da desigualdade, Wagstaff, van Doorslaer e Watanabe (2003) propõem que a medida do grau de desigualdade seja decomposta nas contribuições dos fatores explicativos do uso. A análise também considerou a perspectiva da desigualdade, o que permitiu observar não apenas desigualdades sociais mas também variações regionais na entrega de cuidados de saúde. Os resultados mostraram iniquidade horizontal pró-rico no uso de consultas médicas e pouca evidência de iniquidade no uso de internações. O padrão de iniquidade horizontal no uso se repetiu para todas as regiões, mas regiões menos desenvolvidas como, o Norte e o Nordeste, apresentaram maior grau de iniquidade. A decomposição da desigualdade mostra que contribuições de fatores de necessidades de saúde são principalmente pró-pobre, uma vez que pessoas mais pobres tendem a possuir maiores necessidades de cuidado. Por outro lado, as contribuições dos determinantes sociais foram bastante diversificadas. Renda e escolaridade contribuem para aumentar a distribuição pró-rico no uso de consultas e reduzir a contribuição pró-pobre no uso de internações hospitalares. A contribuição da condição de atividade foi, em geral, pró-pobre, podendo ser explicada pelo maior custo de oportunidade das pessoas ocupadas em procurar cuidados com a saúde. As contribuições dos plano de saúde e das desigualdades regionais são examinadas com maior atenção por serem alvo direto de políticas de saúde. Assim, contribuições pró-rico do plano de saúde e das desigualdades regionais poderiam ser reduzidas, por exemplo, por estratégias com foco em grupos de renda mais baixa e pela ampliação de recursos físicos e humanos das áreas menos desenvolvidas. / Equity in healthcare utilization should be considered as a basic issue at any health policy that you want to contribute to a fairer society. Thus, the aim of this thesis is to analyze the performance of medical care delivery in Brazil in terms of equity through violations of the horizontal equity principle of healthcare use and of the decomposition of the determinants of income-related inequality in the use of medical care. The inequality in the distribution of medical care by income is captured by inequity indices. This indices show if there are differences in the use of healthcare services among individuals with similar health needs. To explain the causes of the income-related inequality, Wagstaff, van Doorslaer, Watanabe (2003) proposed that the measure of the degree of inequality is decomposed into the determinants of use. The analysis also considered the regional perspective of inequality, which allowed us to observe not only social inequalities but also regional variations in the delivery of healthcare. The results find evidence horizontal inequity pro-rich in the utilization of doctor visits and little evidence de inequity in inpatient care use. The pattern of horizontal inequity in use is repeated for all regions, but less developed regions like the North and Northeast had a higher degree of iniquity. The decomposition of inequality shows that contributions of factors of health needs are mainly pro-poor, because poorer people tend to have greater care needs. On the other hand, the contributions of the social determinants were enough diverse. Income and education contributed to increase the pro-rich distribution of use of doctor visits and reduce the distribution pro-poor inpatient care. The contribution of status of activity was mostly pro-poor because probably economically active people have a higher cost of opportunity in seeking healthcare. The contributions from the health insurance and regional inequalities are examined more closely by being a direct target of health policy. Accordingly, contributions pro-rich of health insurance and of regional inequalities could be reduced, for example, by strategies focused on lower income groups and by the expansion of physical and human resources of less developed areas.

A equidade na utilização de cuidados de saúde deve ser considerada como questão central em qualquer política de saúde que pretenda contribuir para uma sociedade mais justa. Desse modo, o objetivo desta tese é analisar o desempenho da entrega de cuidados no Brasil em termos de equidade por meio de violações do princípio de equidade horizontal na utilização dos serviços de cuidados de saúde e da decomposição dos determinantes da desigualdade na utilização do cuidado relacionada à renda. A desigualdade na distribuição de cuidado médico pela renda é capturada por índices de iniquidade para a utilização de serviços de consultas médicas e internações hospitalares. Esses índices mostram se existem diferenças no uso de serviços de cuidados de saúde entre indivíduos com similares necessidades de saúde. Para explicar as causas da desigualdade, Wagstaff, van Doorslaer e Watanabe (2003) propõem que a medida do grau de desigualdade seja decomposta nas contribuições dos fatores explicativos do uso. A análise também considerou a perspectiva da desigualdade, o que permitiu observar não apenas desigualdades sociais mas também variações regionais na entrega de cuidados de saúde. Os resultados mostraram iniquidade horizontal pró-rico no uso de consultas médicas e pouca evidência de iniquidade no uso de internações. O padrão de iniquidade horizontal no uso se repetiu para todas as regiões, mas regiões menos desenvolvidas como, o Norte e o Nordeste, apresentaram maior grau de iniquidade. A decomposição da desigualdade mostra que contribuições de fatores de necessidades de saúde são principalmente pró-pobre, uma vez que pessoas mais pobres tendem a possuir maiores necessidades de cuidado. Por outro lado, as contribuições dos determinantes sociais foram bastante diversificadas. Renda e escolaridade contribuem para aumentar a distribuição pró-rico no uso de consultas e reduzir a contribuição pró-pobre no uso de internações hospitalares. A contribuição da condição de atividade foi, em geral, pró-pobre, podendo ser explicada pelo maior custo de oportunidade das pessoas ocupadas em procurar cuidados com a saúde. As contribuições dos plano de saúde e das desigualdades regionais são examinadas com maior atenção por serem alvo direto de políticas de saúde. Assim, contribuições pró-rico do plano de saúde e das desigualdades regionais poderiam ser reduzidas, por exemplo, por estratégias com foco em grupos de renda mais baixa e pela ampliação de recursos físicos e humanos das áreas menos desenvolvidas. / Equity in healthcare utilization should be considered as a basic issue at any health policy that you want to contribute to a fairer society. Thus, the aim of this thesis is to analyze the performance of medical care delivery in Brazil in terms of equity through violations of the horizontal equity principle of healthcare use and of the decomposition of the determinants of income-related inequality in the use of medical care. The inequality in the distribution of medical care by income is captured by inequity indices. This indices show if there are differences in the use of healthcare services among individuals with similar health needs. To explain the causes of the income-related inequality, Wagstaff, van Doorslaer, Watanabe (2003) proposed that the measure of the degree of inequality is decomposed into the determinants of use. The analysis also considered the regional perspective of inequality, which allowed us to observe not only social inequalities but also regional variations in the delivery of healthcare. The results find evidence horizontal inequity pro-rich in the utilization of doctor visits and little evidence de inequity in inpatient care use. The pattern of horizontal inequity in use is repeated for all regions, but less developed regions like the North and Northeast had a higher degree of iniquity. The decomposition of inequality shows that contributions of factors of health needs are mainly pro-poor, because poorer people tend to have greater care needs. On the other hand, the contributions of the social determinants were enough diverse. Income and education contributed to increase the pro-rich distribution of use of doctor visits and reduce the distribution pro-poor inpatient care. The contribution of status of activity was mostly pro-poor because probably economically active people have a higher cost of opportunity in seeking healthcare. The contributions from the health insurance and regional inequalities are examined more closely by being a direct target of health policy. Accordingly, contributions pro-rich of health insurance and of regional inequalities could be reduced, for example, by strategies focused on lower income groups and by the expansion of physical and human resources of less developed areas.

No description available.

El estudio rediseña el sistema de transferencias intergubernamentales peruano a nivel municipalincorporando criterios de equidad horizontal y de compensación transversales en la distribuciónde recursos. Para dicho fin se empleó la metodología propuesta por Ahmad, Singh y Fortuna(2004), la cual plantea una fórmula para la nivelación de las transferencias a partir del cálculo delas capacidades tributarias y de las necesidades de gasto municipales. Los resultados del estudioson 5: (i) las municipalidades localizadas en regiones mineras reciben más recursos que los quedebieran recibir acorde a sus capacidades fiscales y sus necesidades de gasto; (ii) los recursos quelas municipalidades ubicadas en regiones mineras recibieron en exceso, ascendieron en el año2006 a S/. 1.364,3 millones (US$ 455 millones), monto que representa un exceso de 67,5%; (iii)cuando se implementa una reforma integral del sistema de transferencias intergubernamentales,la totalidad de recursos que las municipalidades de regiones mineras reciben en exceso, son absorbidaspor los municipios de regiones no mineras; (iv) la dispersión de la distribución interregionalde recursos municipales se reduce progresivamente en cada una de las tres etapas de la reformapropuesta; (v) para reformar el sistema de transferencias peruano no se requieren recursos adicionales,únicamente voluntad política. El documento concluye estableciendo cuatro lineamientospara la adopción de una reforma del sistema de transferencias intergubernamentales peruano. -- In this study the Peruvian intergovernmental transfer system was re-designed taking into considerationboth horizontal equity and transverse compensation in the distribution of resources.In doing so, the Ahmad, Singh and Fortuna (2004)’s methodology was used, the same whichproposes a formula to equalize intergovernmental transfers by calculating fiscal capacities andspending requirements at the municipal level. The results of the study are 5: (i) the municipalitieslocated at mining regions receive more resources than they should receive according to their fiscal capacities and spending needs; (ii) the municipalities located at mining regions receivedS/. 1.364,3 millions (US$ 455 millions) in excess, which represents a surplus of 67,5%; (iii)when a entire reform of the transfer system is implemented, the whole of the resources thatmunicipalities placed at mining regions receive in excess are redistributed between non-miningmunicipalities; (iv) the variance of the resources inter-regional distribution declines gradually ineach of the 3 stages of the proposed reform; (v) additional resources are not necessary to equalizethe intergovernmental transfer system, only political will is needed. At the end, the study establishes4 guidelines to implement a reform of the Peruvian intergovernmental transfer system.

No description available.

One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.

The Texas state gas tax has been 20.0 cents per gallon since 1991, and the federal gas tax has been 18.4 cents per gallon since 1993. The gas tax is not only stagnant, but depreciating in value due to inflation. Thus, damage is being done to the infrastructure but the money needed to maintain and improve roadways is not being adequately generated. One proposed alternative to the gas tax is the creation of a vehicle miles traveled (VMT) fee; with equity being a crucial issue to consider. This research used 2009 National Household Travel Survey (NHTS) Texas data to consider the equity impacts surrounding four VMT fee scenarios. Data were filtered and weighted to reflect results representative of Texas vehicle-owning households in 2008. Each scenario was run both statically and dynamically under the assumption that the VMT fee would replace the state gas tax. An assessment of the relative vertical equity of each scenario was made by calculating the Gini Coefficient associated with the proportion of state gas tax or VMT fee revenue generated by each household income level quintile. Results indicate that all VMT fee scenarios are essentially as equally vertically equitable than the current state gas tax system. Scenario 4 was designed to be inherently horizontally equitable because the per mile fee associated with each roadway type (urban or rural) was assessed to all vehicles driven on these roadway types at a rate calculated to generate needed funds to address the mobility and infrastructure needs of that roadway type. Scenario 3, a scenario favoring vehicles with high fuel efficiency, was found to be the least horizontally equitable. Scenarios 2-4 were able to generate additional revenue desired to meet the infrastructure and mobility needs of Texas set forth by the 2030 Texas Transportation Needs Committee. The large fee increase necessary to achieve the desired additional revenue may not be popular or possible. However, an evaluation of the philosophy governing each scenario designed to generate additional revenue is informative when it comes to equity impacts. No one VMT fee scenario affects all household income levels and geographic locations uniformly and it was not the goal of this research to design an equitable VMT fee scenario. Rather, the effect of each scenario on 2008 Texas vehicle-owning households disaggregated by household income level and geographic location are presented and left to the discretion of elected officials to decide which VMT fee, if any, would be best for their constituents.

The purpose of this research was to determine whether horizontal equity in the taxation of individuals in South Africa improved after the legislative changes from 1984 to 1995 and the Katz Commission recommendations. After an extensive literature study, horizontal equity in the taxation of individuals in South Africa was defined as the equivalent tax treatment in equivalent economic circumstances for the same economic units. The household as the economic unit, is the unit to be considered when evaluating horizontal equity. The study also reviewed the solutions found in other countries for the dilemma of the one-breadwinner versus the two-breadwinner married couple. It was found that the tax systems of most countries provide relief to the one-breadwinner couple while the working wife was taxed separately from her husband or had the option to be taxed separately. An important part of this study compared the tax of the unmarried taxpayer and the married couple as the units for horizontal equity. It was found that, although two-breadwinner married couples were discriminated against until the separate taxation of married couples was introduced, the one-breadwinner couple and single taxpayers with dependants now suffer more horizontal inequity than was previously the case. The research indicated that to attain greater horizontal equity provision should also be made for families and households with only one breadwinner (breadwinner being defined as the provider in a one-breadwinner couple or a ·taxpayer with dependents). Recommendations made to alleviate this inequity are transferable allowances for spouses, or, without ~ontravening the Constitution's demands for equality, a separate rate schedule for breadwinners, a fixed allowance or rebate for breadwinners, or a proportional allo~ance depending on the breadwinner's income. The study also addressed the financial and administrative implications and political acceptability of these recommendations and concluded that the proportional allowance, although expensive, would come the closest to providing the greatest horizontal equity. The research into the international tax measures to promote equity revealed that horizontal equity could be further promoted by providing tax relief for child-care and day-care facilities. This would benefit both the two-breadwinner married couple and the single parent with dependent children. / Financail accounting / D.Com. (Applied Accountancy)