The effects of tax and expenditure limits on state fiscal reserves

2016 ◽  
Vol 32 (2) ◽  
pp. 130-151 ◽  
Author(s):  
Craig S Maher ◽  
Judith I Stallmann ◽  
Steven C Deller ◽  
Sungho Park
Keyword(s):  
State Capacity ◽  
Policy Makers ◽  
Tax And Expenditure Limitations ◽  
Time Period ◽  
Economic Downturns ◽  
Expenditure Limitations ◽  
Fund Balances ◽  
Budget Stabilization Funds ◽  
The Relationship ◽  
Fiscal Shocks

To help policy makers manage expenditures during periods of economic downturns, most states have formal budget stabilization funds and unreserved fund balances. Using indices of tax and expenditure limitations laws restrictiveness, we examine the relationship between tax and expenditure limitations and state reserves for years 1992–2010 to help determine the extent to which tax and expenditure limitations constrain or in other ways affect how states manage fiscal reserves. This time period is particularly relevant because it includes two recessions and most states had budget stabilization funds and tax and expenditure limitations. Findings suggest that state-constructed tax and expenditure limitations have little effect on state capacity to react to fiscal shocks.

The Impact of Tax and Expenditure Limitations on Municipal Revenue Volatility

2018 ◽  
Vol 50 (2) ◽  
pp. 71-84 ◽  
Author(s):  
Tucker C. Staley
Keyword(s):  
Local Level ◽  
State Level ◽  
Policy Makers ◽  
Tax And Expenditure Limitations ◽  
Goods And Services ◽  
Expenditure Limitations ◽  
Revenue Volatility ◽  
Stringency Level ◽  
The Impact ◽  
The Relationship

Stable revenue flows are paramount for policy makers at all levels of government in order to effectively and efficiently provide goods and services to constituents. This work examines the relationship between tax and expenditure limitations (TELs) and municipal revenue volatility. The current literature suggests that more stringently binding TELs at the state level are associated with greater levels of revenue volatility. This work tests whether this finding extends to the local level of government as well. Examining ninety-nine municipalities over eight years (2004–2011), this work provides evidence that the stringency level of TELs is associated with reduced fluctuations in municipal revenue streams.

scholarly journals Trade and Investment Relationship in SAARC Countries: A Gravity Model Analysis

2015 ◽  
Vol 11 (1) ◽  
pp. 61-78
Author(s):  
Rahul Nath Choudhury ◽  
Dinkar Narsinh Nayak
Keyword(s):  
Gravity Model ◽  
World Trade ◽  
Model Analysis ◽  
Policy Makers ◽  
Time Period ◽  
The Relationship ◽  
Trade And Investment

The recent surge in the volume of world trade and FDI has attracted a debate amongst the researchers and policy makers on the issue of the relationship between these two. I.e. whether FDI enhances trade or contracts trade? Our current study tries to find out the answer of this question in case of SAARC group of countries. This study applies gravity model for the analysis. The study covered the time period from 2000 to 2012. The study finds both complementary and supplementary relationship exists between these two variables in the SAARC region. 

The Impact of Tax and Expenditure Limitations on User Fees and Charges in Local Government Finance: Evidence from New England

2019 ◽  
Author(s):  
Pengju Zhang ◽  
Yilin Hou
Keyword(s):  
Local Government ◽  
New England ◽  
User Fees ◽  
Tax And Expenditure Limitations ◽  
Local Public Finance ◽  
Fiscal Constraints ◽  
Local Government Finance ◽  
Expenditure Limitations ◽  
The Impact ◽  
The Relationship

Abstract American local government financing shifted from taxation toward user fees and charges (UFCs) in the late 1970s, with substantial efficiency and equity implications. Normatively, the shift aligns with the benefit principle; positively, the shift is often attributed to tax revolts. We test the two associations via a difference-in-differences design and a fiscal stringency measure of tax and expenditure limitations (TELs); we also test the moderating effects of overrides on TELs. Our results confirm that state-imposed TELs caused the shift in local public finance; the results are robust to change of sample and empirical strategy. This article helps explain the relationship between tax revolts and non-tax revenue and provides evidence that fiscal constraints imposed by a higher level government on a constituent level can have significant effects, including effects beyond the intent of the constraints’ framers.

POLICY CHANGE – THE ROLE OF IDEAS AND POLICY ENTREPRENEURS

2018 ◽  
pp. 63-72
Author(s):  
Arwanto Arwanto ◽  
Wike Anggraini
Keyword(s):  
Policy Change ◽  
Significant Role ◽  
Policy Process ◽  
Policy Entrepreneurs ◽  
Multiple Streams ◽  
Policy Makers ◽  
Problem Framing ◽  
Exogenous Factors ◽  
The Relationship

ABSTRACT Understanding policy process involves many distinctive approaches. The most common are institutional, groups or networks, exogenous factors, rational actors, and idea-based approach. This paper discussed the idea-based approach to explain policy process, in this case policy change. It aims to analyse how ideas could assist people to understand policy change. What role do they play and why are they considered as fundamental element? It considers that ideas are belong to every policy actor, whether it is individual or institution. In order to answer these questions, this paper adopts Kingdon’s multi streams approach to analyse academic literatures. Through this approach, the relationship between ideas and policy change can be seen clearer. Ideas only can affect in policy change if it is agreed and accepted by policy makers. Therefore the receptivity of ideas plays significant role and it emerges policy entrepreneurs. They promote ideas (through problem framing, timing, and narrative construction) and manipulate in order to ensure the receptivity of ideas. Although policy entrepreneurs play significant role, political aspects remains the most important element in the policy process. Keywords: policy change, ideas, idea-based approach, Kingdon’s multiple streams, policy entrepreneurs.

Burn-In Acceleration Considerations in 130nm and 90nm Products

2005 ◽  
Author(s):  
Nobuyuki Wakai ◽  
Yuji Kobira ◽  
Takashi Setoya ◽  
Tamotsu Oishi ◽  
Shinichi Yamasaki
Keyword(s):  
Failure Analysis ◽  
Shape Parameter ◽  
Defect Density ◽  
Failure Mechanisms ◽  
Effective Procedure ◽  
Time Period ◽  
Related Defect ◽  
The Relationship

Abstract An effective procedure to determine the Burn-In acceleration factors for 130nm and 90 nm processes are discussed in this paper. The relationship among yield, defect density, and reliability, is well known and well documented for defect mechanisms. In particular, it is important to determine the suitable acceleration factors for temperature and voltage to estimate the exact Burn- In conditions needed to screen these defects. The approach in this paper is found to be useful for recent Cu-processes which are difficult to control from a defectivity standpoint. Performing an evaluation with test vehicles of 130nm and 90nm technology, the following acceleration factors were obtained, Ea>0.9ev and β (Beta)>-5.85. In addition, it was determined that a lower defect density gave a lower Weibull shape parameter. As a result of failure analysis, it is found that the main failures in these technologies were caused by particles, and their Weibull shape parameter “m” was changed depending of the related defect density. These factors can be applied for an immature time period where the process and products have failure mechanisms dominated by defects. Thus, an effective Burn-In is possible with classification from the standpoint of defect density, even from a period of technology immaturity.

An Investigation of Faculty Members' Engagement in Saudi Arabia

2018 ◽  
Vol 3 (2) ◽  
pp. 114-136
Author(s):  
Eman I AHMED
Keyword(s):  
Employee Engagement ◽  
Faculty Perceptions ◽  
Cognitive Engagement ◽  
Faculty Members ◽  
University Administrators ◽  
Point Scale ◽  
Policy Makers ◽  
Efficiency And Effectiveness ◽  
The University ◽  
The Relationship

Faculty engagement has been proved to be a critical driver of the universities’ efficiency and effectiveness. The first step towards building an engaged workforce is to get a measure of faculty perceptions of their engagement level to their universities. Accordingly, the purpose of this paper is to investigate the faculty members' engagement in the Imam Abdulrahman Bin Faisal University. It examines the relationship between the faculty professional variablesand their level of engagement to their institutions. William Kahn's (1990) three-component model of employee engagement was partially adapted as a framework to measure the faculty members' engagement. A questionnaire was used to better address the objective of this study. The data were obtained from the Imam Abdulrahman Bin Faisal University (Dammam University) through an internet-based survey. The validity and the reliability of the questionnaire has been evaluated and reported. Results of the analyses show that cognitive engagement is reported to be higher than both the emotional and physical engagement, with a mean rating of 4.040 and a standard deviation of .487, based on the five-point scale. Given the engagement level of the faculty members in this study, the university administrators should develop policies, and strategies that encourage and support engagement among faculty members at the University in order to maximize their engagement. Policy makers must also take into consideration the needs of the faculty members

An Analytical Approach to Cruise Tourism As an Option For Development: a Case Study of the Sultanate of Oman

2020 ◽  
Vol 15 (2) ◽  
pp. 95-109
Author(s):  
Heba Aziz ◽  
Osman El-Said ◽  
Marike Bontenbal
Keyword(s):  
Capital City ◽  
Sultanate Of Oman ◽  
Policy Makers ◽  
Cruise Tourism ◽  
The Impact ◽  
The Relationship ◽  
Average Expenditure ◽  
Return Intention

The objective of this study was to measure the level of cruise tourists' satisfaction as well as the relationship between satisfaction, recommendation, return intention, and expenditure. Also, the impact of factors such as nationality, length of the visit, and age on the level of expenditure was measured. An empirical approach for data collection was followed and a total of 152 questionnaires were collected from cruise tourists visiting the capital city of Oman, Muscat, as cruise liners anchor at Sultan Qaboos Port. Results of the regression analysis supported the existence of a causal relationship between satisfaction with destination attributes, overall satisfaction, recommendation, return intention, and expenditure. It was found that the average expenditure varies according to age and length of the visit. Recommendations for policy makers were suggested on how to increase the role of cruise tourism in strengthening the economy.

OP48 Nursing Requirements In Long-Term Care: A Health Technology Assessment

2019 ◽  
Vol 35 (S1) ◽  
pp. 11-12
Author(s):  
Paula Corabian ◽  
Charles Yan ◽  
Susan Armijo-Olivo ◽  
Bing Guo
Keyword(s):  
Nursing Care ◽  
Nursing Staff ◽  
Real World ◽  
Research Evidence ◽  
Long Term Care ◽  
Staff Time ◽  
Term Care ◽  
Policy Makers ◽  
The Relationship

IntroductionThe objectives of this study were to systematically review published research on the relationship between nursing staff coverage, care hours, and quality of care (QoC) in long-term care (LTC) facilities; and to conduct a real world evidence (RWE) analysis using Alberta real world data (RWD) to inform policy makers on whether any amendments could be made to current regulations.MethodsA systematic review (SR) of research evidence published between January 2000 and May 2018 on the relationship between nursing staff coverage, care hours, and QoC in LTC facilities was conducted. Panel data regressions using available RWD from Alberta, Canada, were performed to assess associations between nursing care hours and LTC outcomes. Outcomes of interest included quality indicators related to resident outcomes, hospital admissions, emergency room visits and family satisfaction. Nursing care hours considered in SR and RWE analysis included those provided by registered nurses (RNs) and licensed practical nurses (LPNs).ResultsThe SR found inconsistent and poor quality evidence relevant to the questions of interest, indicating a great uncertainty about the association between nursing staff time and type of coverage and QoC. Although some positive indications were suggested, major weaknesses of reviewed studies limited interpretation of SR results. RWE analysis found that impact of care hours on LTC outcomes was heterogeneous, dependent on outcome measurements. There was evidence that total staff, RN, and LPN hours had positive effects on some resident outcomes and magnitude of effect differed for different nursing staff.ConclusionsNo definitive conclusion could be drawn on whether changing nursing staff time or nursing staff coverage models would affect residents’ outcomes based on the research evidence gathered in the SR. RWE analysis helped to fill a gap in the available published literature and allowed policy makers to better understand the impact of revising current regulations based on actual outcomes.

Representations of Music and Musicians in the Sanskrit Epics: The Rāmāyaṇa and the Mahābhārata

2020 ◽  
Vol 47 (2) ◽  
pp. 247-262
Author(s):  
Kaustubh Gaurh
Keyword(s):  
Social Factors ◽  
Musical Thought ◽  
Art Form ◽  
Time Period ◽  
Literary Sources ◽  
First Millennium ◽  
The Relationship

The aim of this study is to understand the ‘idea’ of music that existed in early India in the first millennium bce. Observing the historiographical trends that have emerged in the historical studies of music, it can be seen that there is scarcity of sources to study the kind of music that was practised in this time period. But the approach presented here deals with the traces of music in the literary sources (the Sanskrit epics: the Rāmāyaṇa and the Mahābhārata) which cover the representations of music and musicians. This would help us infer the nature of musical thought that evolved in early India. 1 The objective is to study the relationship between an art form and the society, by looking at ‘art in society’, not ‘society in art’ to see how music was conditioned by early Indian social factors. 2 After discussing the sources used for the study, a range of philosophical, material and societal aspects are addressed by looking at how the societies in early India engaged themselves with music.

The Relationship between China's Export-led Growth and Its Double Transition of Demographic Change and Industrialization

2011 ◽  
Vol 10 (2) ◽  
pp. 52-76 ◽  
Author(s):  
Yang Yao
Keyword(s):  
Structural Change ◽  
Demographic Transition ◽  
Slow Growth ◽  
World Market ◽  
Domestic Consumption ◽  
Time Period ◽  
Double Transition ◽  
The World ◽  
New Thinking ◽  
The Relationship

China's export-led growth is rooted in China's double transition of demographic transition and structural change from industrialization. Accession to the WTO has allowed China to fully integrate into the world system and capture the gains of its comparative advantage in abundant labor supply. Structural change has a dampening effect on the Balassa–Samuelson effect so as to sustain China's competiveness in the world market. The double transition will take 10 to 15 years to finish; in this time period, China will likely continue its fast export-led growth. Along the way, export-led growth has also created serious structural imbalances highlighted by underutilized savings, slow growth of residential income and domestic consumption, and a heavy reliance on investment. This linkage requires new thinking when global imbalances are to be tackled.

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