Rational choice theory provides a blueprint for predicting individual behavior under the assumption that objectives and decisions are rationally identified and executed. Under certain conditions, actions reveal preferences and the ability to observe these preferences allows for the possibility to study the effects of subtle changes in individual constraints such as price and wealth affect preferences. For instance, recent work by Eckel and Grossman (2003), Davis, Millner and Reilly (2003), and Davis and Millner (2004) observe a preference for matching promotions over coupon rebates even when the two promotions types are strictly equivalent. An important question remaining is whether this result persists. This paper analyzes whether this seemingly anomalous behavior persists as individuals gain experience through repeated decisions in a controlled environment.

The South African primary rebate is governed by Section 6 of the Income Tax Act (58 of 1962). This primary tax rebate entitles taxpayers to a tax-free income portion up to a certain level depending on the rebate amount (also referred to as the tax threshold). The concept of tax thresholds in a tax system in essence adhere to the first tax canon of Smith (1776:676), which suggests that individuals should pay taxes in proportion to each person’s ability to pay tax. The implication of this tax canon is that individuals who have a limited or no ability to pay tax should only be subject to pay tax in relation to their ability. Therefore, before tax can be levied, an amount for the necessities-of-life must be deducted from the taxpayer’s income (Vivian, 2006:85). The primary rebate system thus gives individuals a tax-free income portion which is supposed to first compensate for an individual’s necessities-of-life expenses or put differently the costs to survive. The main purpose of the present study is to critically analyse and compare the fairness of the primary rebates in South Africa in relation to other countries. To meet the main purpose a comparison was done between South Africa’s primary rebate and related government grant programs to that of Brazil and Australia. It was found that South Africa rebate system creates significant vertical and horizontal unfairness and that it compares poorly to the fairer multiple rebate and government grant systems of Brazil and Australia. Accordingly it was recommended that the unified primary rebate system of South Africa is reviewed and brought in line with the multiple rebate systems implemented in countries such as Brazil and Australia. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

nÃo hà / This paper aims to analyze two printed newspapers founded at the beginning of the 20th century, in order to observe the presence and the performance of these newspapers in the construction of events around the emancipation of Juazeiro. We analyzed the newspapers Correio do Cariry (1904-1912), from the city of Crato (CE), and O Rebate (1909-1911), considered the first periodical of Juazeiro do Norte (CE). Both the vehicles starred an intense political clash, during the period that the, at that time, district of Juazeiro formulated its request of municipal autonomy from Crato (1910). From a theoretical reflection on the analysis of the influence of the media in the construction of the senses, it was analyzed how the journalistic discourse of those newspapers contributed to the process of constitution of new representations (CHARTIER, 2012) and identities (BHABHA, 1998), (HALL, 2003, 2007), (WOODWARD, 2007) of those localities. It was also analyzed how newspapers used rhetorical (PERELMAN; TYTECA, 2005) and ideological strategies (THOMPSON, 2011) to guide events in the course of the struggle around the emancipation of Juazeiro. The methodology selected was Discourse Analysis, of French tradition, because it allows the observation of discourses as inseparable constructions of production, relating both the internal scope and the external one. From the methodological concepts of some authors such as CHARAUDEAU (2006, 2012), ORLANDI (1996, 1999), MAINGUENEAU (2008, 2011), VERÃN (1980, 2004), for Discourse Analysis, we seek, from reading and interpretation of the strategies used in the discourse of the newspapers, make it possible to translate the way that the journalists perceived the events and how they interacted with their opponents during the period of the clash between the vehicles. At the end of the work, it is concluded that O Rebate discourse focused his defense on the emancipation of Juazeiro from the city of Crato, articulating the idea of local economic development and exalting the strength of its main leader, Father Cicero. In its turn, the Correio do Cariry defended the maintenance of Juazeiro as a district of Crato, creating an imagery of terror about the village and rejecting its "patriarch" (father Cicero). / A presente pesquisa visa analisar dois jornais impressos fundados no inÃcio do sÃculo XX, a fim de observar a presenÃa e atuaÃÃo dos jornais na construÃÃo dos acontecimentos em torno da emancipaÃÃo de Juazeiro. Foram analisados os jornais Correio do Cariry (1904 - 1912), da cidade do Crato (CE), e O Rebate (1909 â 1911), considerado o primeiro periÃdico de Juazeiro do Norte (CE). Ambos os impressos protagonizaram um intenso embate polÃtico, durante o perÃodo que o entÃo distrito de Juazeiro formulou seu pedido de autonomia municipal do Crato (1910). A partir de uma reflexÃo teÃrica sobre a anÃlise da influÃncia das mÃdias na construÃÃo dos sentidos, analisamos como o discurso jornalÃstico, daqueles jornais, contribuiu no processo de constituiÃÃo de novas representatividades (CHARTIER, 2012) e identidades (BHABHA, 1998; HALL, 2003, 2007; WOODWARD, 2007) daquelas localidades. Analisou-se tambÃm como os jornais utilizaram de estratÃgias retÃricas (PERELMAN; TYTECA, 2005) e ideolÃgicas (THOMPSON, 2011) para orientar simbolicamente os acontecimentos no decorrer do embate em torno da emancipaÃÃo do povoado juazeirense. O mÃtodo selecionado foi a AnÃlise do Discurso, de tradiÃÃo francesa, pois permite observar os discursos como construÃÃes inseparÃveis de produÃÃo, relacionando tanto o Ãmbito interno quanto o externo. A partir dos conceitos metodolÃgicos de autores como CHARAUDEAU (2006, 2012), ORLANDI (1996, 1999), MAINGUENEAU (2008, 2011), VERÃN (1980, 2004), para AnÃlise do Discurso, buscou-se, a partir da leitura e da interpretaÃÃo das estratÃgias empregadas no discurso dos jornais, tornar possÃvel traduzir a maneira como os jornalistas perceberam os acontecimentos e como interagiram com seus adversÃrios, durante o perÃodo de embate entre os jornalÃsticos. Ao final do trabalho, conclui-se que O Rebate concentrou seu discurso na defesa pela emancipaÃÃo de Juazeiro da cidade do Crato, ao articular a ideia de desenvolvimento econÃmico local e exaltar a forÃa de seu principal lÃder, padre CÃcero. Por sua vez, o Correio do Cariry defendeu a manutenÃÃo de Juazeiro como distrito cratense, ao criar um imaginÃrio do terror acerca do povoado e de rejeiÃÃo ao seu âpatriarcaâ (padre CÃcero).

This dissertation comprises three discrete empirical papers, with an introductory essay that evaluates the impact of different federal policies on prescription drug prices, utilization, and spending. Two main databases are used: (a) Medicaid State Drug Utilization Data and (b) the Medical Expenditure Panel Survey (MEPS) data. These two databases are designed to track Medicaid drug utilization and overall medical use and expenditures, respectively. The variables of interest in this dissertation are prescription drug price, prescription drug use and spending, and overall drug expenditures. The objective of the first paper (Chapter 2) is to examine whether oncology drug prices have significantly changed because the Medicaid rebate increased under the Patient Protection and Affordable Care Act (ACA). The analytic sample includes top-selling oncology drugs, both branded and generic, over an 8-year time period. The prices of top-selling oncology drugs in 2006 were followed through 2013 to find the extent to which drug prices have changed while controlling for state fixed-effect, package size, type of manufacturer, brand or generic, and drug strength. Thus, this study examines whether and to what extent oncology drug prices have changed after the increase in the Medicaid rebate under the ACA. The second paper’s objective (Chapter 3) is to study whether Medicare Part D has reduced racial disparities in diabetes drug use, coverage, and spending since its implementation in 2006. The analytic sample includes individuals aged 55 years and older who had diabetes from 2001 to 2010. Although the impact of Medicare Part D has been studied from different perspectives, its impact on racial disparities in drug use, coverage, and expenditures among diabetics has not been studied yet. The third paper (Chapter 4) focuses on the association between closing the Medicare doughnut hole and prescription drug utilization and spending for Medicare Part D beneficiaries with chronic diseases through 2013. The objective of the third paper is to determine whether the provisions of the ACA that close the coverage gap have affected prescription drug utilization and out-of-pocket (OOP) spending among Medicare seniors with Part D coverage.

The content of the diploma thesis are incentives in trade relationships from the view of accounting and taxes. The thesis is focused mainly on incentives in lease relationships, bonuses, rebates, discounts and customer loyalty programs. The thesis discusses different possibilities of accounting solutions from the view of provider and recipient. It is also deals with the tax solution. The comparison of accounting solution according to Czech regulation and International financial reporting standards IFRS is part of this thesis.

The United States Environmental Protection Agency has used environmental information provision as a policy tool to take advantage of consumer preferences for products that meet higher environmental standards. Such environmental programs include a variety of policies ranging from eco-labeling programs to voluntary environmental agreements between governments and manufacturers. This study analyzes the effects of two such programs - the ENERGY STAR program, an eco-labeling program, and the Climate Leaders program, a voluntary environmental agreement program - on consumer preferences for a household appliance. The study estimates consumer willingness to pay (WTP) for the two programs and examines factors that motivate WTP. A particular interest for the ENERGY STAR program is in determining how the offer of a mail-in rebate affects these preferences. Data used for this study was collected from an online survey conducted in the United States during March and April, 2009. Conditional and random parameter logit models, with product attributes only and with demographic and other individual characteristics as interaction terms, are used to analyze the data. Findings from this study imply that consumers are willing to pay a premium equivalent to a significant portion of the purchase prices for the products approved by either program. Also, it is found that consumers who are more concerned about environmental issues, such as global climate change, and who have confidence in the effects of collective action, are more likely to engage in the purchase of such environmentally friendly products. These results should help government agencies and manufacturers evaluate the effectiveness of environmental information provision programs.

There are a series of state and federal incentives in California to encourage the installation of distributed generation (DG) renewable energy, largely photovoltaic (PV). This thesis explores the policies behind the incentives, namely the Federal Investment Tax Credit, California Solar Initiative, and Net Energy Metering requirements. Discussion is informed by environmental policy tools, as well as business models that have acted to increase accessibility to these investment-intensive projects. Underlying this analysis is the theme of a shifting energy paradigm, with distributed generation spreading political, economic, and electric power.

abstract: This dissertation focuses on consequences of public policy on consumption responses. Chapter 1 evaluates the effect of Thailand's car tax rebate scheme in 2012 on household consumption by examining aggregate and administrative data. Car sales doubled during the policy and dramatically declined afterwards while domestic household spending was sluggish following the policy, suggesting a substantial dampening effect of the policy on future household consumption. Chapter 2 develops a formal model to evaluate Thai household consumption responses. A life-cycle model of consumption and saving is developed with features including uninsured income risks, liquidity constraints, durable goods with embedded adjustment costs and non-homothetic preference in durable goods. Adjustment costs and liquidity constraints are important frictions in the evaluation of the shorter-term responses to changes in relative prices, while non-homotheticity captures the income effect given that cars are luxury goods in the Thai economy context. Key parameters and the partial equilibrium responses, which are key inputs to inform the aggregate outcome of the policy, are estimated. The results show that the car-tax rebates had a sizable impact on slowing Thai household consumption following the policy due to high level of elasticity of intertemporal substitution among Thai households. Chapter 3 examines the effect of public smoking bans in the EU countries. Using individual-level data, this chapter investigates whether nationwide smoke-free laws in Europe lead to higher smoking reduction and cessation rates among mature smokers. Exploiting the different timing in imposing smoking ban laws and using a difference-in-differences approach, I find that light smokers and heavy smokers were more likely to quit smoking after comprehensive bans were in place while there was no significant effect on average smokers. The results confirm that smoking bans, particularly when enforced more strictly and comprehensively, lead to higher smoking cessation rates even among mature smokers with well-established addiction. / Dissertation/Thesis / Doctoral Dissertation Economics 2018

Made available in DSpace on 2015-04-22T21:55:49Z (GMT). No. of bitstreams: 1 Lisa Camila do Nascimento.pdf: 2841736 bytes, checksum: 5c8b31be736f4c0dfdbb4d4baa52d707 (MD5) Previous issue date: 2013-10-11 / Fundação de Amparo à Pesquisa do Estado do Amazonas / The present study is subject Total Quality Policy Rebate: an analysis of educational policy implemented by the State Secretariat for Education and Quality of Teaching (SEDUC) in Manaus. Introducing the theme Policy Rebate, this paper aims to analyze the theoretical framework that guides the subsidy policy implemented by the State Secretariat for Education and Quality of Teaching (SEDUC), in Manaus. It is a work that seeks to understand the root of the bonus and his main interests, and reflect on the Total Quality Movement, while management philosophy of continuous quality improvement, which since the 1990s has been migrating to the educational system, bringing not only techniques, methods and concepts of business administration, but especially the design of industrial quality rooted in the precepts that focuses on results and not the process. For this reason, it is necessary to understand the implementation of the subsidy policy and its theoretical assumptions as well as to analyze the concept of teachers, educators and managers about this policy. Therefore, it is pertinent to examine the policy of subsidy, as well as overall quality, because both are part of the current educational policy implemented by the liberal State, baring its main objectives to education. The work is oriented within a qualitative approach guided by historical materialism dialectical epistemology which comprises education from multiple determinations, on a motion contradictory and conflicting. The work starts from the conception that the past can help to understand the current educational setting, as well as public policy engendered by the state. Is structured within a methodological approach that seeks to understand education within the social totality articulating the historical dimensions, economic, political and social. / A pesquisa tem por tema Qualidade Total e Política de Bonificação: uma análise da política educacional implantada pela Secretaria de Estado de Educação e Qualidade do Ensino (SEDUC) no Município de Manaus. Introduzindo a temática Política de Bonificação, o presente trabalho tem o objetivo de analisar a concepção teórica que norteia a política de bonificação implantada pela Secretaria de Estado de Educação e Qualidade do Ensino (SEDUC), no município de Manaus. Trata-se de um trabalho que busca compreender a raiz da bonificação e seus principais interesses, além de refletir sobre o Movimento da Qualidade Total, enquanto filosofia administrativa de melhoria contínua da qualidade, que desde a década de 1990 vem migrando para o sistema educacional, trazendo não apenas técnicas, métodos e conceitos da administração empresarial, mas, sobretudo, a concepção de qualidade arraigada nos preceitos industriais, que privilegia o resultado e não o processo. Em razão disso, se faz necessário compreender a implantação da política de bonificação e seus pressupostos teóricos, bem como analisar a concepção dos docentes, pedagogos, gestores e gerentes sobre essa política. Logo, torna-se pertinente analisar a política de bonificação, assim como a qualidade total, pois ambos fazem parte da atual política educacional implementada pelo Estado neoliberal, desnudando seus principais objetivos com a educação. O trabalho está orientado dentro de uma abordagem qualitativa, sendo sustentado pela epistemologia do materialismo histórico dialético que compreende a educação a partir de múltiplas determinações, inserida num movimento contraditório e conflitante. O trabalho parte da concepção de que o passado pode contribuir para compreender o atual cenário educacional, assim como as políticas públicas engendradas pelo Estado. Está estruturado dentro de uma postura metodológica que busca entender a educação no interior da totalidade social articulando as dimensões históricas, econômicas, políticas e sociais.

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