Thesis (M.A.) -- University of Adelaide, Dept. of Politics, 1970.

Thesis (Ph. D.)--University of Chicago, Dept. of Economics, June 1999. / Includes bibliographical references. Also available on the Internet.

Thesis (Ph. D.)--Florida State University, 2004. / Advisor: Dr. Richard C. Feiock, Florida State University, College of Social Sciences, Dept. of Public Administration and Policy. Title and description from dissertation home page (viewed Sept. 27, 2004). Includes bibliographical references.

Thesis (Ph. D.)--University of Texas at Austin, 2005. / Supervisor: Dale O. Stahl. Vita. Includes bibliographical references.

The first essay explores the nature of the equilibria obtained when state governments conduct industrial policies to affect firms' location choices. The model differs from existing ones by considering industrial policy targeted at small firms. In a simple two-region, two-industry model with imperfection information, it is shown how regions attempt to attract firms from the neighbouring one, either by making cash or in-kind transfers. The model rationalizes the use of in-kind subsidies for incentive-compatibility reasons, even though they are valued less by firms than what they cost to provide. It allows to understand why regions with a smaller industrial base may pursue a more aggressive industrial policy. The model sheds some light on which industries are likely to be targeted by industrial policy, and how the means of income transfers could be selected. The objective of the second paper is to determine under which circumstances an industrial policy that seeks to increase the number of new technologically-based firms in the economy is best assigned to the central or regional governments in a federation. Even though a decentralized industrial policy may be more flexible, it has the drawback that regions compete against each other to acquire successful firms. Because this margin is closed to a central government, it is likely to achieve a better outcome even if operating under "uniformity" constraints. The public policy implication is that this type of industrial policy should be transferred to the federal government. The third essay presents a new rationale for intergovernmental grants in a federation that arises strictly from the income redistribution concerns of the federal government. The central government seeks to redistribute income across agents, and behaves as a Stackelberg leader with respect to regional governments. Intergovernmental grants are needed to effect income redistribution while maintaining appropriate expenditure levels. Differentiated grants allow in some circumstances to implement a "third-best" solution when nominal prices differ across regions. They allow the federal government to affect provincial tax rate and public good provision, thus complementing the income redistribution done directly through the federal income tax system. / Arts, Faculty of / Vancouver School of Economics / Graduate

M.Comm. / That there has been a revolution in intergovernmental fiscal relations system is undeniable. The political and constitutional transformation that took place in South Africa has not gone unnoticed in the civil society, and certainly not in the international world affairs. After a period close to a decade of democratic system of governance in South Africa, the time is more than ripe to do a comprehensive review of intergovernmental fiscal relations. Given the variety of demands and pressures on the system, both from policy and from a constitutional point of view, it is important to reflect on the performance of the system in a manner that prepares it for future challenges. Provinces are no longer merely spending agencies for central government. Instead, they have been empowered by the Constitution to fashion their own policy priorities in certain areas and to translate these into resource allocations that will support these policy objectives. The focus of this study is to critically evaluate the South African intergovernmental grant system since 1994, noting the changes, successes and challenges that constitute future areas of improvement. The results can be used by other policy analysts, managers and can also constitute the basis for future research.

On November 9, 1995, Canada and the United States ratified the Third Protocol to the Canada-US. Income Tax Convention. The Protocol will benefit Canadians engaged in cross-border business as it eliminates many pre-existing tax barriers to trade and investment. However, the Protocol also includes a controversial Limitation on Benefits ('LOB') Article, intended to prevent treaty shopping by Canadian resident entities. This thesis will analyze the LOB Article and examine its problems and the potential pitfalls which Canadian taxpayers should be aware of when conducting cross-border trade and investment. These problems fall into five categories. First, the LOB Article is difficult to apply in practice because it contains complex tests and several undefined and vague terms. Second, the LOB Article has the potential to deny treaty benefits to entities engaged in bona fide non-treaty shopping activities. Third, Canadian resident entities which have, or plan to have, U.S. source income will be required to take into account the LOB Article's extremely complex rules and plan appropriately whenever there is a change in the share ownership of their Canadian businesses or an increase in the level of expense payments to third country residents. They will have to conduct regular reviews to ensure that they are in compliance with the LOB Article. Fourth, the LOB Article could have the unplanned effect of re-directing tax revenues from Canada to the U.S. Finally, the LOB Article violates two of the three goals of tax treaty policy: the prevention of double taxation and the promotion of stability. This thesis concludes that the inclusion of the LOB Article in the Protocol was politically and bureaucratically motivated by U.S. tax authorities' zeal to halt treaty shopping at all costs. The inclusion of the LOB Article demonstrates the preoccupation of the U.S. with eliminating treaty shopping. This preoccupation appears to take precedent over the basic goal of international tax treaties, which is the facilitation of trade and investment through the removal of tax barriers to the free exchange of capital, goods and services. Further, this thesis concludes that Canada should not have conceded to the inclusion of the LOB Article in the Protocol because its negative impact on some Canadian entities and the Canadian economy will outweigh the Protocol's potential benefits for Canada.

On November 9, 1995, Canada and the United States ratified the Third Protocol to the Canada-US. Income Tax Convention. The Protocol will benefit Canadians engaged in cross-border business as it eliminates many pre-existing tax barriers to trade and investment. However, the Protocol also includes a controversial Limitation on Benefits ('LOB') Article, intended to prevent treaty shopping by Canadian resident entities. This thesis will analyze the LOB Article and examine its problems and the potential pitfalls which Canadian taxpayers should be aware of when conducting cross-border trade and investment. These problems fall into five categories. First, the LOB Article is difficult to apply in practice because it contains complex tests and several undefined and vague terms. Second, the LOB Article has the potential to deny treaty benefits to entities engaged in bona fide non-treaty shopping activities. Third, Canadian resident entities which have, or plan to have, U.S. source income will be required to take into account the LOB Article's extremely complex rules and plan appropriately whenever there is a change in the share ownership of their Canadian businesses or an increase in the level of expense payments to third country residents. They will have to conduct regular reviews to ensure that they are in compliance with the LOB Article. Fourth, the LOB Article could have the unplanned effect of re-directing tax revenues from Canada to the U.S. Finally, the LOB Article violates two of the three goals of tax treaty policy: the prevention of double taxation and the promotion of stability. This thesis concludes that the inclusion of the LOB Article in the Protocol was politically and bureaucratically motivated by U.S. tax authorities' zeal to halt treaty shopping at all costs. The inclusion of the LOB Article demonstrates the preoccupation of the U.S. with eliminating treaty shopping. This preoccupation appears to take precedent over the basic goal of international tax treaties, which is the facilitation of trade and investment through the removal of tax barriers to the free exchange of capital, goods and services. Further, this thesis concludes that Canada should not have conceded to the inclusion of the LOB Article in the Protocol because its negative impact on some Canadian entities and the Canadian economy will outweigh the Protocol's potential benefits for Canada. / Law, Peter A. Allard School of / Graduate

Housing and disability services

In recent years we have witnessed an increase in the number of two unrelated phenomena in Canada collaborative partnerships and First Nations casino development. This thesis focuses on the integration of these two phenomena by examining the gaming partnership that the Federation of Saskatchewan Indian Nations (FSIN) and the Province of Saskatchewan established in 1995. The thesis explores the factors that produced the partnership, the issues of negotiations that influenced the partnership arrangement, and the general nature of the partnerships framework from 1995 to 2002. In analyzing these aspects of the partnership, the thesis will address its fundamental question what is the precise nature of the regulatory framework and its implications for the gaming partnership in Saskatchewan? This study reveals that there were deficiencies in the nature of the partnerships framework, particularly with respect to the accountability provisions of the partnering arrangement. Those deficiencies created an accountability crisis in the year 2000, which caused problems both for and between the partners. Eventually, however, the partners decided to move forward in a relatively positive and constructive manner towards a sustainable and successful partnering arrangement.