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1
Campbell, Alistair John, e n/a. "Engineers, entrepreneurs & wealth-creation from idea to product". Swinburne University of Technology, 2003. http://adt.lib.swin.edu.au./public/adt-VSWT20061205.164435.
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The paradigms that examine and describe the nature of the entrepreneurship process
have generally been linear, following the lead of the more mature management and
physical sciences. This emulation of linear methodologies has occurred despite
indications from authors such as Bygrave, Shaver and Mitton of their being less
appropriate at this relatively early stage of the social science of entrepreneurship. When
examining the nature of a phenomenon such as entrepreneurship, statistical correlations
and linear descriptions are limited to confirmation of existing hypotheses. The
underlying assumption is that the correct questions are known. However this
assumption becomes moot when seeking to include the many unpredictable, non-linear
aspects that add the key human vitality of entrepreneurship. This research seeks to move
toward a more complete description than linearity alone is able to capture.
The research presents a non-linear paradigm, being a holistic combination of the
rational evidence of entrepreneurship and what might be termed the spiritual or
intangible aspects that together constitute the observed craft of entrepreneurship. The
research highlights the dynamic skill-set used by entrepreneurs to balance key elements
in the entrepreneurial process, in a way that achieves a relational coherence. The focus
is on the high-tech industry which is especially prone to the use of linear descriptions of
the entrepreneurship process which takes a new idea and leads it to become a successful
product.
Interviews with entrepreneurship practitioners involved in the creation of new ventures
in the high-tech industry form the database against which this non-linear paradigm is
investigated. The results confirm that the success of the entrepreneurial process depends
on far more than the linear descriptions that are commonly used to describe the process.
Once the basics are in place, entrepreneurs appear to shift their focus to achieving a
multi-dimensional integration among what they identify as the key elements in the
entrepreneurial process. This is achieved despite apparent disorder and chaos being
evident in the process of new venture creation.
Entrepreneurs appear to make sense of the confusing non-linearity by focussing on the
relational attributes among elements in the new venture. The use of the non-linear
relational paradigm (NLRP) developed from the results of this research, enables a more
holistic understanding of the empirically observed process of entrepreneurship. This has
some significant implications for the management and evaluation of nascent technology
enterprises.
The NLRP's additional fix on the entrepreneurship process, can be used to inform the
venture capital industry when trying to predict the likelihood of success of prospective
ventures vying for funds. The NLRP's alternative view could also translate into more
appropriate new venture management once funded, and thus better success rates for
nascent ventures. The NLRP's insights on the way in which entrepreneurs create and
grow new ventures, can improve best-practice techniques for entrepreneurs and
influence the way in which entrepreneurship education is approached. Describing
innovation and entrepreneurship more holistically also has important implications for all
facets of industry that include a process of design, or seek to create wealth.
2
Leach, Samuel, e sleach@ozemail com au. "The Value of Wealth: Representing Contemporary Corporate Space". RMIT University. Art, 2009. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20091021.124940.
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The objective of my research is to develop a body of work for exhibition based on an examination of the ways that corporate space, as exemplified by the foyers and conference rooms of contemporary corporate offices, reflect societal anxieties about wealth and power. These works will draw on the history of painting, with particular reference to 17th century Dutch still life painting, as a framework within which to conduct the exploration of contemporary space. This will be done by applying or interpreting the principles, motifs and techniques used in that period in the visual representation of the connection between wealth and decadence and western culture's ambiguous attitude towards the creation and accumulation of wealth. Boardrooms, corporate foyers and office interiors have developed into instantly recognisable types of space with a particular atmosphere, typified by large empty space and the use of materials such as marble and granite and surfaces with reflective finishes.. These spaces are often open to the public, but the intention is for people to be impressed by the wealth and power of the occupants, an idea initially perfected in Ancient Rome. The impression of wealth and power created in these spaces is balanced against a need to demonstrate prudence and restraint - the corporations need to avoid creating an impression of extravagance or wastefulness. The emergence of the genre still life painting in the Netherlands during the 17th century provides useful source material for their representations of restrained prosperity as well as the moral content related to the virtues of modesty and the transience of material life and wealth. The illusory space in the church interiors of Saenredam and de Witte, with their sense of expansive space and light, are echoed in the real space of contemporary corporate foyers and provide a basis for considering the format, composition and modes of representation of constructed space.
3
Kelly, Simon John, e n/a. "Estimating the wealth of Australians: a new approach using microsimulation". University of Canberra. Business & Government, 2003. http://erl.canberra.edu.au./public/adt-AUC20070130.111024.
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The distribution of economic wellbeing is generally regarded as one of the key performance
indicators of a society and economic wellbeing is strongly influenced by income, wealth and
consumption. Despite this, almost all studies of inequality in Australia have relied upon income
as the sole measure of economic wellbeing, due in large part to the ready availability of income
data. This thesis attempts to redress that deficiency.
This thesis provides an insight into an under-researched but vitally important topic � the
distribution of wealth. Specifically the research has three goals. The first is to provide estimates
of the level and distribution of wealth in Australia at the current time and the trends over the
past decade or two. The second aim is to provide projections of the future wealth distribution.
The final goal is to see if there are significant differences between the distribution of lifetime
wealth and the annual cross-sectional distribution of wealth.
The research uses a technique not previously used in Australia to estimate wealth in the future �
dynamic microsimulation. The microsimulation model used is based on a starting sample of
150,000 individuals and this large number allows a large range of experiences to be modelled,
while not having the high costs, years of commitment and other problems associated with
undertaking panel studies.
This thesis estimates that the average levels of wealth will increase significantly over the
40-year period from 2000 to 2040 but that wealth inequality will increase over the same period.
The reasons for the increases in wealth inequality appear to be due to changes in asset
ownership, particularly lower levels of home ownership; the ageing population; and increases in
inequality within age cohorts.
The research found that lifetime wealth inequality for a sub-group of Generation X differed
from the distribution based on annual data. The lifetime wealth inequality was significantly less
than the annual wealth inequality.
4
Yrjälä, Ann. "Public health and Rockefeller wealth : alliances strategies in the early formation of Finnish public health nursing /". Åbo : Åbo Akademi University Press, 2005. http://catalogue.bnf.fr/ark:/12148/cb40236478x.
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5
Mungai, Moses Kahiga. "The wealth declaration system in Kenya: a Critical study". University of the Western Cape, 2020. http://hdl.handle.net/11394/7644.
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Magister Legum - LLMThe culture of corruption is rooted deeply in Kenya. It may be described as an incurable infectious disease.1 Kenya has been ranked as one of the most corrupt countries in the world. For the last three years, Kenya has scored less than 27 percent in the Corruption Perceptions Index published by Transparency International. Corruption persists mainly because those in public office benefit from it and the existing institutions lack both the will and capacity to stop it. It persists despite the legislation, institutions and measures that have been put in place to fight it.3 The Ethics and Anti-Corruption Commission is the main institution mandated to combat corruption in Kenya. The primary anti-corruption laws are the Public Officer Ethics Act No 4 of 2003, the Leadership and Integrity Act No 18 of 2014, the Public Officer Ethics (Management, Verification and Access to Financial Declaration) Regulations of 2011 and the Kenyan Constitution of 2010. One of the key anti-corruption measures is the system of wealth declarations by public officials established by the Public Officer Ethics Act (POEA). The POEA did not have an easy passage into law. When it was introduced in 2002, Kenya was governed by the Kenya African National Union (KANU), led by President Moi. The regime was characterised by autocratic rule, high levels of politically sanctioned corruption, rapid economic decline and massive accumulation of wealth for the politically connected.4 Unsurprisingly, President Moi did not assent to the enactment of the POEA. The National Rainbow Coalition (NARC) came into power in 2003 and re-commenced the process to pass the POEA into law. This was done with a view to curbing corruption and bolstering donor confidence.5 Regrettably, the NARC administration quickly replicated the corrupt practices of its predecessor, despite being elected on a platform of zero tolerance towards corruption. The new administration, which had promised war on corruption, instead was embracing corruption and denying citizens constitutional reforms.
6
Lundberg, Jacob. "Essays on Income Taxation and Wealth Inequality". Doctoral thesis, Uppsala universitet, Nationalekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328153.
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This thesis is concerned with inequality, redistribution and taxation, in particular the taxation of labour income and the distribution of wealth. Most of the analysis is focused on Sweden. The thesis consists of four self-contained essays. Essay 1: “Analyzing tax reforms using the Swedish Labour Income Microsimulation Model”. Labour income taxation is a central policy topic because labour income makes up the majority of national income and most taxes are in the end taxes on labour. In order to quantify how behavioural responses of labour income earners affect tax revenue, the Swedish Labour Income Microsimulation Model (SLIMM) is constructed and used to evaluate tax reforms. Elasticities are calibrated to match midpoints of estimates found in the quasiexperimental literature. The simulations indicate that the earned income tax credit has increased employment by 128,000 and has a degree of self-financing of 21 percent. Almost half of the revenue increase from higher municipal tax rates would disappear due to behavioural responses. Tax cuts for the richest fifth of working Swedes are completely self-financing. Essay 2: “The Laffer curve for high incomes”. An expression for the Laffer curve for high incomes is derived, assuming a constant Pareto parameter and elasticity of taxable income. Microsimulations using Swedish population data show that the simulated curve matches the theoretically derived Laffer curve well, suggesting that the analytical expression is not too much of a simplification. A country-level dataset of top effective marginal tax rates and Pareto parameters is assembled. This is used to draw Laffer curves for 27 OECD countries. Revenue-maximizing tax rates and degrees of self-financing for a small tax cut are also computed. The results indicate that degrees of self-financing range between 28 and 195 percent. Five countries have higher tax rates than the peak of the Laffer curve. Essay 3: “Political preferences for redistribution in Sweden” (with Spencer Bastani). We examine preferences for redistribution inherent in Swedish tax policy 1971–2012 using the inverse optimal tax approach. The income distribution is carefully characterized with the help of administrative register data and we employ behavioral elasticities reflecting the perceived distortionary effects of taxation. The revealed social welfare weights are high for non-workers, small for low-income earners, and hump-shaped around the median. At the top, they are always negative, especially so during the high-tax years of the 1970s and ’80s. The weights on non-workers increased sharply in the 1970s, fell drastically in the late ’80s and early ’90s, and have since then increased. Essay 4: “Wealth inequality in Sweden: What can we learn from capitalized income data?” (with Daniel Waldenström). This paper presents new estimates of wealth inequality in Sweden during 2000–2012, linking wealth register data up to 2007 and individually capitalized wealth based on income and property tax registers for the period thereafter when a repeal of the wealth tax stopped the collection of individual wealth statistics. We find that wealth inequality increased after 2007 and that more unequal bank holdings and housing appear to be important drivers. We also evaluate the performance of the capitalization method by contrasting its estimates and their dispersion with observed stocks in register data up to 2007. The goodness-of-fit varies tremendously across assets and we conclude that although capitalized wealth estimates may well approximate overall inequality levels and trends, they are highly sensitive to assumptions and the quality of the underlying data sources.
7
Kabwe, Joshua. "Criminalising possession of unexplained wealth by public officials: legal perspectives from Zambia". University of the Western Cape, 2014. http://hdl.handle.net/11394/4409.
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Magister Legum - LLMThis paper attempts a comprehensive analysis of the offence of illicit enrichment in Zambia. It focuses on how the offence fits into the broader legislative framework in Zambia. More importantly, the paper addresses aspects of the offence related to the presumption ofinnocence, the protection against self-incrimination and the presumption of legality in the light of the Zambian Constitution to determine whether the concerns raised are legitimate. Also, considering the potential effectiveness of criminalising illicit enrichment by public officials, this study investigates whether the law in Zambia can be implemented to balance the constitutional rights of the accused and the right of society to recover illicitly obtained wealth. Finally, the research seeks to determine the possible challenges of implementing and prosecuting the offence, and its efficacy in the fight against corruption in Zambia.
8
Fini, Michael. "Financial ideas, political constraints : the IPE of sovereign wealth funds". Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/55833/.
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Rather than ponder sovereign wealth funds' (SWFs ') significance for global capital markets, this thesis takes a step back and asks the following: why do SWFs exist in such numbers across the global political economy? The SWF literature, dominated by fmancial economists and neoliberal commentators, has yet to adequately address this puzzle. This is significant given the funds embed systematically significant amounts of national wealth throughout speculative capital markets, thereby increasing their state's vulnerability to recurrent asset bubbles and crises. The thesis consequently examines the interest-based politics behind SWFs' domestic origins. It begins its analysis with the argument that SWFs are first and foremost domestic strategies of governance created to achieve specific short and medium term goals of the administrative state. This is despite their international and long-term investment orientations. In short, the funds serve to immediately stabilize state actors' governance function by reconceptualising problems of uncertainty in the quantitative and manageable terms of fmancial risk. This account of SWFs' origins thus contests that currently dominating mainstream commentary, which portrays the funds as evolutionary features of modem fmance capitalism. The domestic political interests SWFs were initially created to serve consequently remain critically unexamined. Drawing from the constructivist institutionalism literature, the thesis also seeks to demonstrate that SWFs are the institutional embodiment of a specific array of prescriptive fmancial ideas. It will be shown this framework offmancial 'knowledge' problematically constrains political actors to defer their interests to the demands of the speculative fmancial realm. In the face of recurrent crises, such constraint highlights how SWFs' immediate impact on domestic socioeconomic spheres outweighs their imagined fmancial benefits. The funds' rapid expansion since 2000 therefore poses significant implications for the nature and exercise of sovereign authority in SWF-states. These theoretical arguments are developed in Part I of the thesis, and then tested against three case studies in Part II: Norway's Government Pension Fund-Global; Alberta's Heritage Savings Trust Fund; and Ireland's National Pension Reserve Fund.
9
Speiser, David. "A Model of IPO Underpricing as a Means of Wealth Maximization of Owners". St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01654284001/$FILE/01654284001.pdf.
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10
Stitsart, Pana. "Political economy of sovereign wealth fund : the case of China". Thesis, University of Birmingham, 2015. http://etheses.bham.ac.uk//id/eprint/5558/.
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The dissertation investigates the development and evolution of the investment patterns of the two Chinese Sovereign Wealth Funds (SWFs)--China Investment Corporation (CIC) and State Administration of Foreign Exchange Investment Company (SIC). The dissertation demonstrates that the IPE literature on SWF is divided between realists, mercantilists and financial economists. Through my research, I advance three related set of propositions. First, I argue that because China opted to develop two SWFs, each with its own distinct institutional and operational background, one drawing on Central bank reserves (SIC), the other evolved as a swap arrangement from foreign reserve (CIC), the two funds saw each other as competitors. Second, the dissertation shows that competition over rate of return ensured that the funds would prioritize commercial interests over the political goals to the Chinese state. Third, and irrespective of the above, I show that paradoxically, political and economic controls proved useful for the Chinese state to support China’s fledgling SOEs and SOCBs in order to sustain fast economic growth. With regard to CIC’s global operations, the State Council cleverly used the fund’s connection and capital capacity to access wider range of international business opportunities, gain management knowhow, technology transfers, raw materials and energy resources.
11
Cunha, Daniel Carvalho. "Transmission of monetary policy through the wealth channel in Brazil : does public debt matter?" reponame:Repositório Institucional da UnB, 2018. http://repositorio.unb.br/handle/10482/31951.
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Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Economia, Programa de Pós-Graduação em Ciências Econômicas, 2017.Submitted by Robson Amaral (robsonamaral@bce.unb.br) on 2018-05-08T20:24:22Z No. of bitstreams: 1 2017_DanielCarvalhoCunha.pdf: 1471999 bytes, checksum: ee0cccaaf3af0e9d7428573694549747 (MD5)
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Estudamos a transmissão da política monetária através do canal de riqueza de forma original, adicionando várias novidades sobre o tema no Brasil: i) efeito da riqueza da dívida pública ao preço de mercado, ii) efeito da riqueza do mercado imobiliário, iii) efeito de riqueza no mercado de ações e iv) estimativa de efeito de riqueza através do VAR bayesiano estrutural (BVAR) com factorização Cholesky e restrições de sinal. Os resultados da dívida pública e do efeito da riqueza no mercado de ações foram estaticamente insignificantes. Pelo contrário, descobrimos evidências de que o preço do imobiliário desempenha um papel importante na transmissão da política monetária através do canal de riqueza.
We studied the transmission of the monetary policy through the wealth channel in an original way by adding several novelties on the topic in Brazil: i) public debt wealth effect at market price, ii) housing market wealth effect, iii) stock market wealth effect and iv) wealth effect estimation via structural Bayesian Autoregressive Vector (BVAR) with Cholesky factorization and sign restrictions. The results of public debt and stock market wealth effect were statically insignificant. On the contrary, we found out evidence that the real estate price plays an important role in the transmission of the monetary policy through wealth channel.
12
Psaltakis, Matthew. "An Examination of Rails-Based Public Transit and Neighborhood Wealth in Los Angeles County". Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2235.
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Historically, public transportation has served several key purposes. Among them is the need to provide accessible transportation for all persons in an area to increase commercial and social connectivity. However, the effectiveness of public transit in accomplishing this goal is relatively unstudied. I use U.S. Census data and a proprietary dataset matching each neighborhood of Los Angeles County with its nearest public transportation option to estimate median household incomes based on proximity to rails-based public transportation in 2000, 2010, and 2017. Using a fixed effects regression, I find that, in Los Angeles County neighborhoods more than 5 miles from the city’s central business district (CBD), being closer to a rails-based public transportation station is linked with higher median income levels. The magnitude of this effect is more pronounced as a neighborhood gets further from the CBD.
13
Cummine, Angela. "A citizen's stake in Sovereign Wealth Funds : the management, investment and distribution of sovereign wealth". Thesis, University of Oxford, 2013. https://ora.ox.ac.uk/objects/uuid:5c3b8fa7-768e-445f-b4f1-54297dca9582.
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Over the past five years, Sovereign Wealth Funds (SWFs) have become a prominent phenomenon in contemporary capitalism. Described as government investment vehicles that invest state wealth in financial markets, the majority of the world's 60-plus funds have been established since the year 2000. Despite extensive treatments of SWFs' geopolitical and international significance, ethical and domestic level analyses are sparse. In response, this thesis interrogates three key normative questions raised by the funds for the domestic citizen-state relationship: (1) How (and by whom) should sovereign funds be managed? (2) How should sovereign wealth be invested? (3) How should the earnings of sovereign fund investment be distributed? In answering these questions, this thesis aims to dispel ambiguity over the ownership status of sovereign funds, evident in popular and academic discourse and within communities that establish these entities. For this task, it draws on recently revived fiduciary theory of the citizen-state relationship to argue that the rightful owner of these funds is the citizenry - not states or governments who enjoy physical and legal possession of SWFs. It goes on to examine the implications of this fiduciary state conception of SWF ownership, asking how citizen-owners should enjoy control over and benefit from the distinct constituent parts of their SWF property: the institution of the fund, the underlying sovereign wealth and the financial returns earned on the investment of its assets. The model of citizen ownership defended demands substantially increased popular control over SWF management and the investment of sovereign wealth, as well as direct benefit rights for citizen-owners to fund income through individualised distribution of investment returns. Examination of existing practice among SWFs demonstrates that this normative ideal is far, although not impossibly distant from current institutional practice.
14
Fisher, Katherine Jane. "A wealth of notions : reflective engagement in the emancipatory teaching and learning of economics /". View thesis View thesis, 2000. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030430.122028/index.html.
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Thesis (Ph.D.) -- University of Western Sydney, 2000.A thesis submitted to fulfill the requirements of Doctor of Philosophy in the School of Social Ecology, University of Western Sydney, December 2000. Bibliography : leaves 343-364.
15
Roder, Anne. "An Examination of the Effectiveness of Community-Based Organizations in Helping Low-Income Individuals Improve Their Use of Credit and Credit Scores as Part of a Wealth-Building Strategy". Diss., Temple University Libraries, 2016. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/401970.
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SociologyPh.D.
In the U.S., wealth is unequally distributed across racial and income groups. Scholars have promoted numerous strategies to address inequalities in wealth, but evidence about their effectiveness is limited. This dissertation examines whether community-based organizations can help low-income individuals improve their credit usage and credit scores as part of a strategy to help them build their wealth. Credit histories and scores influence access to affordable loans and other forms of credit as well as employment and housing opportunities, insurance rates, and utility and rental deposits. As a result, credit plays an important role in individuals’ ability to weather financial crises, increase savings, and build wealth. Specifically, I assess the impacts and implementation of a program model that integrates financial education and counseling into employment services for low-income job seekers. The study uses a comparison group design to assess program impacts, comparing the outcomes of program participants to those of a matched group of low-income individuals who were seeking assistance from public employment agencies that did not offer financial or credit counseling. I use multivariate regression analysis to assess differences in the outcomes of program participants and comparison group members and to examine whether some organizations were more effective than others in helping participants achieve the outcomes. I also conduct a qualitative assessment of the organizational, programmatic, and contextual factors that influenced program implementation and outcomes across the five organizations in the study. I found that community-based organizations can help low-income individuals make progress in building positive credit histories. By combining financial education and counseling with employment services, the programs increased job seekers’ receipt of financial counseling relative to the comparison group, and program participants were more likely than comparison group members to have an increase in positive activity on their credit reports two years after entering the program. However, overall the program did not increase the likelihood that participants had a credit score or that they had a prime score after two years. Only program participants who had substantial recent credit activity when they entered the program were more likely than their counterparts in the comparison group to have a prime credit score after two years. Some organizations were more effective than others in helping low-income individuals achieve the targeted credit outcomes. Four of the five had impacts on whether participants had positive activity on their credit reports. One organization also had positive impacts on the likelihood of having a credit score and of having a prime score among all individuals who received financial counseling while two others had positive impacts on scores for subgroups of participants. One organization had no positive effects. The implementation analysis revealed that environmental, organizational, and programmatic factors interacted to produce differences in outcomes across organizations. Organizational and managerial experience with and commitment to the model and goals and integration of the model into the organizations’ core services were critical to effective implementation. The three organizations whose financial coaches embraced the model’s credit-building approach, which counsels individuals to use credit responsibly, had more positive impacts on credit outcomes than those that did not. The results also provide evidence that the characteristics of the communities the organizations served influenced outcomes. Communities’ racial composition was correlated with indicators of economic health, the presence of financial institutions, and credit availability, and the findings indicate that individuals in mixed race and majority-Hispanic communities were better able to access credit than those in majority-Black communities. This dissertation contributes to the policy and research literature in a number of ways. It uses a rigorous methodology to assess program effects, examines change in credit behavior and outcomes, assesses how implementation processes influence outcomes, and includes a broader segment of the low-income population than past studies, including those who lack credit histories. The findings provide evidence that low-income people of color face significant barriers to accessing mainstream forms of credit and suggest that policies are needed to increase consumers’ understanding of credit and access to credit at affordable rates and terms. The findings contribute to research and theory on the wealth accumulation process and can inform the work of policymakers and practitioners seeking to increase the financial well-being of low-income people of color.
Temple University--Theses
16
Robert, Christopher LeBaron. "Wealth, Welfare, and Well-being: Essays on Indebtedness and Normative Analysis". Thesis, Harvard University, 2012. http://dissertations.umi.com/gsas.harvard:10104.
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Broad swaths of humanity have become richer, healthier, and better educated. More of the world’s poorest have access to affordable credit, enabling them to invest in a better future. But what are the consequences? Does greater wealth or greater access to credit make people happier or more fulfilled? This dissertation presents essays on the relationship between wealth and well-being, the welfare effects of both debt and debt relief, and the kinds of normative analysis that help to inform good public policy. The first essay, The Methodology of Normative Policy Analysis (joint with Richard Zeckhauser), concerns disagreements in policy analysis and discourse. It provides a simple taxonomy of disagreement, identifying distinct categories within both the positive and values domains of normative policy analysis. Using disagreements in climate policy to illustrate, it demonstrates how illuminating the structure of disagreement helps to clarify the way forward. It concludes by suggesting a structure for policy analysis that can facilitate assessment, comparison, and debate by laying bare the most likely sources of disagreement. The second essay, Wealth and Well-being, tests a fundamental prediction of economic theory: that greater wealth causes greater well-being. It uses a natural experiment to estimate the causal effect of income on subjective well-being. Among a population of indebted farmers in rural India, the marginal effect of income on life satisfaction is found to be positive. However, the source of income appears to exert an important and independent effect. In this study the source is agricultural debt relief, which features a positive marginal effect but also a countervailing negative effect (perhaps due to stigma). The third essay, Moral Hindrance, argues that the total cost of default borne by low-income borrowers, including social, psychological, and other sanctions, is likely to be excessive, giving rise to sub-optimal borrower risk-taking and excessive borrower effort. I call this the moral hindrance problem, to distinguish it from the moral hazard problem often presumed by economists. The essay argues that policy should promote competition among lenders, encourage broader use of collateral, and allow interest rates to rise as necessary to meet borrower demand for varying loan conditions.
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Yamori, Nobuyoshi, e Ayami Kobayashi. "Wealth Effect of Public Fund Injections to Ailing Banks: Do Deferred Tax Assets and Auditing Firms Matter?" 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2004. http://hdl.handle.net/2237/11929.
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Pham-Dao, Lien [Verfasser]. "Income Risk, Self-Insurance and Public Policies: Consequences for Aggregate Fluctuations and Wealth Inequality / Lien Pham-Dao". Bonn : Universitäts- und Landesbibliothek Bonn, 2016. http://d-nb.info/1119888131/34.
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SCHWARTZ, SCARLETT. "Women, Wealth and Social Norms Theory: Financial Behaviors and Perceptions of Affluent Women in Their Prime Years". VCU Scholars Compass, 2011. http://scholarscompass.vcu.edu/etd/2445.
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Financial security in retirement is an important social issue, yet many affluent women may have behaviors, attitudes or perceptions that could be detrimental to their financial security—putting them at risk for poverty in their retirement years. A survey was developed and implemented in 2009 to investigate the behaviors, attitudes, and perceptions regarding financial management among affluent ($250,000 or more of household investable assets) United States women in their prime years (aged 50–69) to determine if Social Norms Theory could be applied to this population. Three hypotheses were tested: 1.) most affluent prime-of-life women have “healthy” financial behaviors and attitudes; 2.) the majority of women in this group misperceive the reality, underestimating the percent of their peers who have “healthy” financial behaviors and attitudes; and 3.) the minority of women who have unhealthy financial behaviors/attitudes will be more likely than those who have healthy behaviors/attitudes to misperceive their peers as having unhealthy financial behaviors and attitudes. The results determined that Social Norms Theory does apply to affluent women in their prime years and that a Social Norms Marketing approach may be useful.
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Gouws, Johannes Mattheus. "Comparing aspects of transnational sovereign wealth fund investment behaviour in advanced and developing economies". Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8471.
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Thesis (MBA)--University of Stellenbosch, 2010.Although Sovereign Wealth Funds (SWFs) are not a new phenomenon, they have gained international prominence since 2005 due to their rapid and much publicised growth, as well as government ownership. The objective of this study is to investigate SWFs from the perspective of developing countries and to compare the developing country experience of SWF investment with that of the developed economies of the West. The question that this research report aims to address is whether SWF investment behaviour is more aggressive in developing economies than in advanced economies by being more likely to invest in sensitive sectors of, and to take significant stakes in companies within these sectors in, developing economies? Before this analysis is made, a comprehensive literature study is done consisting of two parts. The first provides an overview of the reasons behind the rise of SWFs and the West‘s discomfort with the phenomenon, focussing on the emergence of state capitalism as a competing socio-political model to free-market democracy. The second part of the literature review gives a broad overview of what constitutes a SWF, its main characteristics and what concerns about SWFs have transpired to date. The researcher uses a narrow definition to differentiate SWFs from other sovereign investor classes, and defines a SWF as a fund: i) owned directly by a sovereign government; ii) managed independently of other state financial institutions; iii) that does not have predominant explicit pension obligations; iv) that invests in a diverse set of financial asset classes in pursuit of commercial returns; and, v) that has made a significant proportion of its publicly-reported investments internationally. The concerns raised in the literature about SWFs as well as the response from the international community and individual recipient countries to these concerns are discussed. In particular, the researcher focuses on the fears expressed by recipient countries that SWFs may invest for non-commercial reasons. To answer the questions raised about SWFs, the researcher assesses the behaviours displayed by these funds by means of an analysis of the transnational transaction data contained in the SWF Institute‘s SWF Transaction Database for the period 1 January 2000 to 31 December 2009. The research results show that SWFs do not appear to target sensitive industries in developing economies more than they would in advanced economies, but it appears that they are willing to gain greater influence and control of the running of the organisations in which they invest if those organisations are based in the developing world.
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Marsland, Levon. "Does the Resource Curse Affect Education? : An Empirical Analysis of Oil Wealth and Public Education Spending, 1980–2006". Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for sosiologi og statsvitenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-14111.
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Muzaka, Valbona. "In Sickness and in Wealth: Dealing with Intellectual Property Rights and Public Health at the World Trade Organisation". Thesis, University of Sheffield, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.489668.
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Despite being about wealth and about who owns and controls the new capital - knowledge the study of intellectual property rights has generally attracted little attention from students of contemporary global political economy. This study seeks to bring such study squarely within the field, by opening a window into the complex interactions and contests over intellectual property rules that continue to engage multiple players in various fora simultaneously. The outcomes of these contests are as yet unclear, but they certainly have the potential to alter the future shape mid direction of global economy, for better or for worse. We do not engage in speculations about such outcomes, but seek to point to the growing importance of the politics of intellectual property and trade rules. More specifically, this is a study on the 'how' and 'why' of the emergence of the current global intellectual property regime and the manner in which the interplay between global intellectual property and trade rules has played out in the area of global public health. We seek to offer a political economy approach to understanding and explaining the multifaceted contests between state and non-state actors that have been attempting to resolve the many tensions inherent in the intersection of these three issue-areas in ways which best satisfy their interests. However, this is but one area where actors and interests are clashing over intellectual property rules; our hope is that other studies will follow which will continue to shed light into these contests and help us better to understand how global (intellectual property) governance structures are made and remade over time.
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Wagner, William Leroy. "Excising the common wealth?, a study of public sector intervention in the British Columbia forest sector, 1980-1996". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ58587.pdf.
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Duri, Jorum. "Assets declarations by public officers in Zimbabwe as an anti-corruption tool". University of the Western Cape, 2016. http://hdl.handle.net/11394/5433.
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Magister Legum - LLMZimbabwe is regarded as one of the most corrupt countries on the African continent. The absence of an assets declaration regime in Zimbabwe has made it difficult to hold accountable public officers implicated in corruption and found in possession of unexplained assets. Corruption by public officers is hard to detect and prove, especially when there are no measures to ensure official acknowledgement of their assets. This paper confronts an important gap in the anti-corruption laws of Zimbabwe. It examines the importance of assets declarations as a tool to fight corruption by public officers in Zimbabwe. In doing so, it will deal also with the main elements of an assets declaration regime for Zimbabwe. Finally, the research provides recommendations on how Zimbabwe can establish an effective assets declaration system to ensure transparency, accountability and openness in the public sector.
German Academic Exchange Service (DAAD)
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Dixon, Anna R. "Health and wealth dietary supplements, network marketing and the commodification of health /". Thesis, University of Hawaii at Manoa, 2003. http://proquest.umi.com/pqdweb?index=0&did=765033321&SrchMode=1&sid=2&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1233358954&clientId=23440.
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Mas, Montserrat Mariona. "Essays on Wealth Taxation, Aviodance and Evasion among the Rich". Doctoral thesis, Universitat de Barcelona, 2020. http://hdl.handle.net/10803/668654.
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This PhD thesis contributes to the ongoing debate about wealth taxation by providing empirical evidence on this matter. On the one hand, it studies behavioural responses to taxes that levy broad stocks of wealth - i.e. the inheritance tax and the annual net wealth tax -, paying special attention to tax avoidance and focusing on the upper part of the wealth distribution. On the other hand, it analyses tax evasion and wealth disclosed through voluntary disclosure programs.
More specifically, after a brief introduction, the second chapter of this Thesis studies the effect of the inheritance tax both on the apportionment of estates and on the reporting and assessment of inherited assets. It uses the universe of inheritance tax returns of Catalan tax residents from 2008 to 2015 and exploits two tax reforms that occurred during 2010 and 2011 in Catalonia. It first exploits the introduction of a deduction for heirs older than 74 to study the effect on estates’ apportionment and uses this age cut-off to instrument inheritance tax rates. Results indicate that spouses are more likely to inherit the entire estate when there is no need to minimize tax payments. Second, it exploits a natural experiment resulting from the quasi-repeal of the inheritance tax for bequests given to close relatives to study changes in reported inheritances. It implements a difference-in-differences strategy that compares estates mostly inherited by close heirs, and hence, affected by the quasi-repeal of the tax, to estates mostly inherited by distant heirs not affected by this reform. Results indicate that reported estates increased up to 40% due to this tax cut. This response is primarily explained by the rise in real estate assessments and, to a lesser extent, by the reporting of assets that otherwise would have been evaded, such as cash, antiques, jewellery, etc.
The third chapter presents a study which focuses on the net wealth tax. It studies how taxpayers reacted to the reintroduction of the Spanish Net Wealth Tax in 2011, focusing not only on wealth accumulation, but also on potential avoidance strategies related primarily to exemptions and the existence of a limit on tax liability. It uses a panel of tax return micro-data from the universe of Catalan wealth taxpayers between 2011 and 2015, which approximately accounts for the wealthiest 1% of income tax filers. As there are no data for the period when the wealth tax was not being imposed, it takes advantage of the unexpected reintroduction of the tax by the Catalan Government at the end of 2011. This serves as the control year. The variation in treatment exposure, measured through the average tax rates, is then used to identify the effects of the wealth tax. Results show that the taxpayers' response to the reintroduction of the wealth tax was significant and they reflect avoidance rather than real responses. Facing higher wealth taxes did encourage taxpayers to change their asset and income composition to take advantage of exemptions (mostly business-related) and the limit on tax liability. Overall, these avoidance responses are large in terms of revenues and increasing over time.
Leaving aside these avoidance strategies, the fourth chapter of this Thesis takes a step forward and studies wealth evasion among the rich. This chapter exploits a tax amnesty implemented by the Spanish government in 2012. Through belated wealth tax returns submitted after the voluntary period - by the end of the amnesty program -, it identifies taxpayers voluntarily disclosing hidden wealth and quantifies the levels of evasion. Then it estimates the probability of a taxpayer being evader given the values reported in wealth tax returns filed during the voluntary period. For this matter, it frames tax evasion detection as a binary classification problem and trains and evaluates multiple classifiers commonly used in supervised machine learning methods. The accuracy rates indicate that the relatively little information available from wealth tax returns already allows to distinguish evaders from (presumably) non-evaders. Nonetheless, the provision of additional taxpayers' information might help to achieve a better detectability. Finally, the fifth and last chapter concludes.
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Hayek, Agnė. "Žmonių praktikuojančių rebefingą (giluminį cirkuliarinį kvėpavimą) emocinės gerovės kaita". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060515_123409-31687.
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Rebirthing – is form of american pranayoga. Also breathing is one of most principal yoga aspects, which removes physical and emotional blocks in the cellular level of all human body. Rebirthing is called also, conscious connected breathing, live or intuitive breathwork. The main object of rebirthing is to disperse daily stress. It’s also used as a therapeutic healing method, which person can practice and this way to learn sense of fresh energy.
Urgency of reserach was stipulate by reason, that rebirthing was not investigate in Lithuania until now, although came here in revival period, on 1991. consequently this scientific work is the first rebirthing research in Lithuania.
The object of research is to investigate subjectival estimated emotional wealth changes of people, which are practicing rebirthing.
It was promoted hypothesis of research, that person regulary practicing conscious connected breathing, can achieve reduce of chained feelings, express emotions. This practice attaches rest and relaxation.
The tasks of research:
1. To analyse, rebirthing conception by theoretical aspect.
2. To establish subjectical estimated feelings and emotions from outset of rebirthing practice.
3. To reveal subjectical estimated emotional wealth changes.
The realized researches established, that majority of engaged into research get over suppressed anxiety, fear and weeping.
... [to full text]
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McNeece, Michael Henry. "The impact of principal salary, district wealth, student socioeconomic status and school size on the achievement level of students in selected Mississippi public schools". Diss., Mississippi State : Mississippi State University, 2008. http://library.msstate.edu/etd/show.asp?etd=etd-06052008-143614.
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Galland, Emmanuel. "Figures et imaginaires de la réussite sociale à Yaoundé : les enjeux moraux d’un débat public". Thesis, Aix-Marseille, 2016. http://www.theses.fr/2016AIXM3060.
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Les citadins camerounais expriment un sentiment de traverser une époque de « crise morale » en ce qui concerne la réussite sociale. Un ensemble de représentations et d’imaginaires associent la réussite à la dénonciation d’une dépravation des mœurs. La critique de ses formes « dévoyées » porte tout autant, et simultanément, sur une dénonciation de la corruption, du népotisme, de l’arnaque et du simulacre, de l’homosexualité et de formes de sexualité jugées scandaleuses, que des « sectes » et des « cercles » occultes, du « mysticisme », des « crimes rituels » et de toute une palette de pratiques rattachées aux imaginaires de la sorcellerie et de l’occulte. Cette thèse explore les enjeux liés à ce constat. L’observation des pratiques et du sens émique de différents groupes sociaux urbains montre qu’il existe plusieurs faisceaux de normes, de valeurs et d’affects pour penser, juger et légitimer la réussite sociale. Un principe d’opposition ressort entre, d’un coté, une économie morale de la facilité fondée sur la rapidité et la déconnexion du travail productif, et de l’autre coté, une économie morale du mérite articulée à la reconnaissance de la valeur du travail, du talent ou de la compétence. Cette opposition structure nombre d’enjeux moraux qui remettent en situation les discours de dénonciation des acteurs. Par leur travail critique, ceux-ci construisent sur différentes scènes, des « fléaux », des problèmes sociaux et des « causes » politiques relatives aux manières de s’enrichir et de réussir, dont l’expression la plus spectaculaire est peut-être la survenance au cours des dernières années de grandes « affaires » qui agitent l’espace public et politique camerounaisUrban Cameroonians express a sense of passing through a time of “moral crisis” concerning the paths and foundations of social success. A sets of representations and imaginaries link intimately the question of success to the denunciation of moral depravity. Critique of “misguided” forms of success implies a denunciation of corruption, nepotism, scams, homosexuality and other forms of sexuality deemed to be scandalous. Criticism is also extended to “cults” and “occult circles”, “mysticism”, and “ritual crime”, as well as other practices connected to the imaginary of witchcraft and the occult.This thesis explores issues related to these critiques. By observing the practices of different urban social groups, an emic sense of the specific conceptions, figures, and paths of success in Yaoundé show that there are several constellations of norms, values, and feelings that impact how social success is judged, perceived, and legitimated. An opposition principle emerges between, on one side, a moral economy of a facility based on the speed and disconnection of productive work, and on the other side, a moral economy of merit that is articulated around the recognition of the value of hard work, talent and competence.A number of moral stakes are structured around this opposition and are seen in the denunciation discourse of social actors. Through their critique, these actors construct, in different contexts, the “scourges”, social problems, and political “causes” related to ways of becoming rich and succeeding. This is becoming increasingly visible and spectacular in recent years with major “affaires” agitating the public and political space of Cameroon
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Ozodiegwu, Ifeoma, Henry V. Doctor, Megan Quinn, Laina D. Mercer, Ogbebor Enaholo Omoike e Hadii M. Mamudu. "Is the Positive Association Between Middle-Income and Rich Household Wealth and Adult Sub-Saharan African Women's Overweight Status Modified by the Level of Education Attainment? A Cross-Sectional Study of 22 Countries". Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/etsu-works/6773.
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BACKGROUND: Previous studies show a positive association between household wealth and overweight in sub-Saharan African (SSA) countries; however, the manner in which this relationship differs in the presence of educational attainment has not been well-established. This study examined the multiplicative effect modification of educational attainment on the association between middle-income and rich household wealth and overweight status among adult females in 22 SSA countries. We hypothesized that household wealth was associated with a greater likelihood of being overweight among middle income and rich women with lower levels of educational attainment compared to those with higher levels of educational attainment. METHODS: Demographic and Health Survey (DHS) data from 2006 to 2016 for women aged 18-49 years in SSA countries were used for the study. Overweight was defined as a body mass index (BMI) ≥ 25 kg/m2. Household wealth index tertile was the exposure and educational attainment, the effect modifier. Potential confounders included age, ethnicity, place of residence, and parity. Descriptive analysis was conducted, and separate logistic regression models were fitted for each of the 22 SSA countries to compute measures of effect modification and 95% confidence intervals. Analysis of credibility (AnCred) methods were applied to assess the intrinsic credibility of the study findings and guide statistical inference. RESULTS: The prevalence of overweight ranged from 12.6% in Chad to 56.6% in Swaziland. Eighteen of the 22 SSA countries had measures of effect modification below one in at least one wealth tertile. This included eight of the 12 low-income countries and all 10 middle income countries. This implied that the odds of overweight were greater among middle-income and rich women with lower levels of educational attainment than those with higher educational attainment. On the basis of the AnCred analysis, it was found that the majority of the study findings across the region provided some support for the study hypothesis. CONCLUSIONS: Women in higher wealth strata and with lower levels of educational attainment appear to be more vulnerable to overweight compared to those in the same wealth strata but with higher levels of educational attainment in most low- and middle- income SSA countries.
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Bonneville, François. "Le système de la dette publique : pour une approche organique d'un phénomène social". Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D045/document.
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L'analogie laissant penser que la dette publique serait une forme particulière de dette privée tend non seulement à mettre de côté d'importants problèmes théoriques tels que celui des éléments constitutifs des définitions, mais conduit aussi à ignorer que dans le système actuel la dette publique paraît connaître ni débiteur, ni créancier, pas plus que de patrimoine servant de gage ou de régime juridique cohérent. Ce qui pourrait apparaître comme un manque semble au contraire signifier que la dette publique fonctionne selon une logique propre. Cette thèse se propose de défendre une approche organique de la dette publique en mettant au cœur de la recherche ce que peut signifier la position de débiteur public, de créancier, de nation-débitrice et en mettant en lumière la concurrence entre les ordres juridiques, économiques et politiques au cœur du système. La dette publique emporte d'importantes conséquences en termes de distribution ou de redistribution des richesses de la Nation, le « choix de la dette » est donc éminemment politique. Ce sujet témoigne également des évolutions de la place du droit dans nos sociétés en s'inscrivant doublement dans la perspective de globalisation des phénomènes sociaux et en voyant aussi l'État abandonner certains des éléments constitutifs de sa puissance face aux Marchés pour se positionner comme un régulateur du système financierThe analogy suggesting that public debt is a particular form of private debt not only tends to set aside important theoretical issues such as the constituent elements of definitions, but also leads to ignoring the fact that in the present system the public debt does not seem to have either a debtor or a creditor, any more than a patrimony as a security or a coherent legal system. What appears to be a lack seems, on the contrary, to mean that the public debt operates according to its own logic. This thesis proposes to defend an organic approach to public debt by putting at the heart of research what the positions of public debtor and creditor can mean, and by highlighting the competition between the law, the economic rules and the political principles in the system. The public debt also carries important consequences in terms of distribution or redistribution of the nation's wealth, so the "choice of the debt" is eminently political. This subject also testifies to the evolutions of the place of law in our societies, by being doubly in line with the perspective of the globalization of social phenomena, and seeing the State abandoning some of the elements of its power against the Markets, to position itself as a regulator of the financial system
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Feldhaus, Claudia G. "What's in a Word: The Opposition to Welfare". Xavier University Psychology / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=xupsy1629976679245301.
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O'Brien, Patricia Ann, e patricia o'brien@rmit edu au. "COncepts and costs for the maintenance of productive capacity: a study of the measurement and reporting of soil quality". RMIT University. Accounting and Law, 1999. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20040930.170346.
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This thesis studies the role accounting plays in the monitoring and reporting of soil quality in one sector of the agricultural industry, broadacre farming. A survey was conducted with broadacre farmers in the Loddon Catchment, Victoria, Australia. The primary aim was to determine the effectiveness accounting plays in providing information to decision makers relative to the productive capacity in soil quality and not just on profits. The capital asset in this study was defined as soil quality. Soils and soil quality in particular, are major elements in determining land value. The concern is decisions are being made by potential buyers and other decision makers, particularly policy makers, with regards to soil quality on the basis of incomplete and often misleading information. It is proposed that a major reason is due to the fact that different participants in the agricultural and accounting industries require and use different information. The accounting systems used by farmers are those that have been developed for the manufacturing sector which may not be appropriate for managing long-term, complex resources such as soil. The farmers themselves did not find formal accounting reports useful for decision making because these reports are based on uniform standards and market prices. The topic of soil quality and land degradation is viewed from two perspectives. In one perspective, the proprietary view; the accounting emphasis is on the ownership of assets and the change, both in income and capital, in these assets over time. In this case the accounting equation is seen as assets - liabilities = equities. The proprietor takes all the risk. A more recent perspective in accounting, the entity view, emphasises the assets whether financed from equity or debt and where the accounting equation is seen as assets = equities. The emphasis changes to the income flow from these assets and more interest is shown in current market prices as a reflection of the future value of these assets Profit is not necessarily a good indicator of what farmers are doing for their capital asset. There needs to be greater emphasis on costs undertaken for the conservation of soil. Those costs should be considered an investment and put into the balance sheet and not the profit and loss statement. The major finding of study demonstrates that decision making groups have different
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Radevič, Jolanta. "Turtinės lygybės siekimas per mokesčių progresyvumą. Ar Lietuvai reikalingas progresinis pajamų mokestis?" Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130626_182728-44044.
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Remiantis moksline literatūra darbe apžvelgiami svarbiausi mokesčių sistemos pasirinkimą įtakojantys kriterijai. Nagrinėjama progresinių mokesčių sistema bei jos teigiamas ir neigiamas poveikis. Apžvelgiami galimi progresyvumo pasiekimo būdai. Siekiant išsiaiškinti progresinio mokesčio reikalingumą Lietuvoje, apžvelgiama Lietuvos gyventojų finansinė situacija, išanalizuojama gyventojų nuomonė apie progresinius mokesčius bei įvertinamos Lietuvos galimybės įvesti progresinį pajamų mokestį.The Master’s Thesis provides a review of main criteria influencing selection of tax system with reference to scientific literature. Progressive tax system is investigated as well as its positive and negative influence. Possible ways of achieving progressiveness are reviewed in the first chapter. The second and third chapters are dedicated to analysis of the situation in Lithuania. In purpose of finding out if Lithuania needs progressive taxes, the financial situation of the population of Lithuania is reviewed, population’s opinion of progressive taxes is analyzed and possibility of introducing progressive taxes in Lithuania is evaluated.
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Berksoy, İrem. "Analyse de la démocratie à travers la répartition de la richesse nationale : le cas de la Turquie". Thesis, Paris 5, 2014. http://www.theses.fr/2014PA05D016/document.
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Cette étude traite de la répartition de la richesse nationale en Turquie vis-à-vis des principes démocratiques. La richesse nationale peut être formulée à des fins d'utilisation dans le domaine juridique comme le total du patrimoine des ménages et des personnes morales de droit public de l’année précédente additionné au produit national net de l'année donnée. La démocratie exprime la possibilité pour chacun de participer à la politique (la participation) avec ses différences (dans ses intérêts- selon son revenu, son âge, son état de santé et des états similaires- et son idéologie) et d’avoir ainsi une influence en politique à travers ses différences (le pluralisme). Cette étude se base sur l'idée que doit être analysée avant tout la manière dont est répartie la richesse du peuple pour savoir si l'Etat revêt un caractère démocratique. En effet, l’attente de chacun d’une organisation comme l’Etat ne peut être qu’une meilleure vie et cette dernière satisfaisant tous les besoins des hommes tels que l’hébergement, la santé, l’enseignement, la liberté, la culture, les espaces verts a une contrepartie monétaireThis study deals with the distribution of the national wealth in Turkey according to the principles of democracy. National wealth can be formulated for use in the legal field as the sum of the previous year’s household assets and the assets of legal persons governed by public law added to the net national product of the current year. Democracy is the possibility for everyone to participate in politics (participation) with his or her differences (in his or her interests based on income, age, state of health and similar conditions and his or her ideology) and thus to have an influence in politics through his or her differences (pluralism). This study is based on the idea that the way which the national wealth is distributed must be brought up before anything else, in order to find out whether a state has a democratic nature or not. Indeed, everyone expects a better life from an organization like the state, and such a life satisfying all human needs such as housing, health, education, freedom, culture, green spaces has a monetary consideration
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Colli, Ricardo de Angelis. "A tributação das grandes fortunas como fonte adicional para o subfinanciamento da saúde pública no Brasil". Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21241.
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Ricardo De Angelis Colli.pdf: 1173300 bytes, checksum: 51bbcc3090a9156ce11fc31de9c2bd5e (MD5)Made available in DSpace on 2018-07-18T11:46:31Z (GMT). No. of bitstreams: 1 Ricardo De Angelis Colli.pdf: 1173300 bytes, checksum: 51bbcc3090a9156ce11fc31de9c2bd5e (MD5) Previous issue date: 2018-03-30
The Brazil has faced since the deployment of the Unified Health System (SUS), in 1988, deep financial resources dispute to ensure the universal and integral health right. Among the biggest problems that involve the financing of SUS are: the lack of greater participation of the federal Government in determining sources of public revenues and the wacky tax structure, charge on the poorest individuals and families; and, the release of resources for public health, thickening the payment of public debt. In this context will be analyzed the different views regarding the taxation of large fortunes, to identify the main barriers to your institution. The objective of this research is to investigate the role that tax on large fortunes could have as a source of funding for the SUS
O Brasil tem enfrentado desde a implantação do Sistema Único de Saúde (SUS), em 1988, profundas disputas por recursos financeiros para garantir o direito universal e integral à saúde. Dentre os maiores problemas que envolvem o financiamento do SUS estão: de um lado, a falta de maior participação do governo federal na determinação de fontes de receitas públicas e a estrutura tributária regressiva, onerando os indivíduos e famílias mais pobres; de outro, a desvinculação de recursos destinados à saúde pública, que podem engrossar o pagamento da dívida pública. Neste contexto serão analisados os diferentes pontos de vista a respeito da tributação das grandes fortunas, bem como identificar os principais entraves à sua instituição. O objetivo desta pesquisa é investigar o papel que a tributação sobre as grandes fortunas poderia ter como fonte de financiamento para o SUS
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Soffer, Leah B. "Public Funding for the Arts: Welfare for the Wealthy?" Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/scripps_theses/400.
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This thesis studies the determinants of grants from the National Endowment for the Arts and identifies the key factors that can account for their variation across communities. The analysis examines the target audience for NEA grants, how the NEA chooses to distribute its funds, and whether the grants aimed at low-income communities are effective in targeting communities that do not otherwise have access to the arts. This study concludes that grants from the National Endowment for the Arts tend to be allocated to communities with higher college graduation rates, but not necessarily higher income levels.
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Aka, Adou Marcel. "Finances publiques et richesses privées en Grèce aux époques classique et hellénistique". Thesis, Bordeaux 3, 2014. http://www.theses.fr/2014BOR30016.
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La thèse relative au thème ‘‘finances publiques et richesses privées en Grèce aux époques classique et hellénistique’’ pose la problématique des relations et des corrélations entre les richesses privées et les finances publiques dans les cités et les royaumes du monde grec. Durant cette longue période, d’une part les richesses privées se constituèrent indépendamment des finances publiques par les rentes tirées de la location de certains biens, de l’exploitation minière, du commerce et des activités bancaires. En outre, par le travail intellectuel, la divination et le sport. D’autre part, les richesses privées se seraient formées aux dépens des finances publiques par la corruption et la malversation auxquelles les magistrats grecs se seraient adonnés lors de l’exercice de leurs charges. Les richesses qui furent ainsi constituées d’une manière ou d’une autre ne servirent pas seulement à l’usage privé. Elles servirent également aux finances publiques pour palier des pénuries financières, approvisionner en grain, financer des guerres, construire ou reconstruire des édifices, payer des tributs ou des rançons, faire des sacrifices, accomplir des ambassades et fournir de l’huile aux gymnases. Dès lors, les Etats grecs eurent recours à la contrainte par l’imposition du tribut, la pratique des confiscations et des prêts contraignants ainsi que la levée des taxes, des amendes et des impôts. Par ailleurs, les Etats grecs firent aussi appel à l’évergétisme des plus riches de leurs populations qui manifestèrent leur générosité lors des épidoseis, des prêts à souscription publique et des évergésies individuelsThesis on the theme '' public finances and private wealth in Greece in Classical and Hellenistic periods '' raises the issue of the relationships and correlations between private wealth and public finances in the cities and kingdoms of the Greek world. During this long period, on the one hand the private wealth were formed independently of public finances by rents from the leasing of certain assets, by mining, trade and banking. In addition, by the intellectual work divination and sport. On the other hand, private wealth would have formed at the expense of public finances by corruption and embezzlement that Greek judges would have indulged in the exercise of their charges. The wealth that were thus formed in one way or another did not serve only for private use. They also served the public finances to overcome financial shortages , grain supply , finance wars , build or rebuild buildings, pay tribute or ransom , make sacrifices , perform embassies and supplying oil to gyms . Therefore, the Greek states had recourse to coercive imposition of tribute, the practice of confiscation and binding and the removal of taxes loans, fines and taxes. Moreover, the Greek states also appealed to the evergetism of the richest people who demonstrated their generosity during épidoseis, public subscriptions’ loans and individual evergetisms
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Magnusson, Jonas. "Social Class and Elderly Abuse in Europe". Thesis, Högskolan i Gävle, Avdelningen för arbets- och folkhälsovetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-26208.
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Introduktion/Bakgrund: Enligt ett flertal vetenskapliga rapporter är misshandel och utnyttjande av äldre ett växande problem i Europa och övriga världen. Det kommer att ställas högre krav på vårdgivare både inom familjen och inom välfärden på grund av en åldrande europeisk befolkning. Det förutses att en tredjedel av den europeiska befolkningen kommer att vara 60 år eller äldre år 2050. Tillförlitliga data och forskning är dock en bristvara när det kommer till misshandel och utnyttjande av äldre. Syfte: Att granska den tillgängliga forskningen om vilken effekt olika socioekonomiska faktorer (utbildning, yrke och förmögenhet) har huruvida äldre människor (60 år eller äldre) riskerar att utsättas för fysisk och/eller psykisk misshandel. Metod: En litteraturstudie valdes som arbetsmetod. Vetenskapliga artiklar och relevant litteratur har granskats och valts ut via olika databaser. Resultat: Studien kom fram till att olika socioekonomiska faktorer (utbildning, yrke och förmögenhet) påverkar huruvida äldre människor riskerar att utsättas för fysisk och/eller psykisk misshandel. Av de studerade faktorerna var utbildning den socioekonomiska faktor som främst påverkade huruvida en äldre människa riskerade att bli utsatt för misshandel eller inte. De andra faktorerna, yrke och förmögenhet/inkomst, var inte representerade i samma utsträckning som utbildning i studiens resultat. En annan påverkande faktor som hänger ihop med socioekonomiska faktorer visade sig vara könstilhörighet. Majoriteten av den granskade litteraturen bekräftar att det finns ett mönster som innebär att äldre kvinnor löper en större risk än män att utsättas för psykisk och/eller fysisk misshandel. Det var svårt att identifiera likheter eller skillnader mellan olika europeiska regioner på grund av att studiemetod och studiedesign skiljde sig allt för mycket åt mellan de olika vetenskapliga artiklarna. Slutsats: Resultatet från litteraturgranskningen visade att utbildning har en större påverkan än yrke och förmögenhet huruvida en äldre människa riskerar att bli utsatt för psykisk och/eller fysisk misshandel eller inte. Studien fann även att könsskillnader var tydliga och innebär äldre kvinnor löper större risk än män att bli utsatta. Något som också måste tas i beaktning i framtida forskning. Bristen på forskning och litteratur inom ämnet vittnar om att det finns ett stort behov av mer forskning. En bättre förståelse för relationen mellan socioekonomisk position och misshandel av äldre är viktigt för framtiden.Abstract Introduction: The issue of elder abuse is described as increasing in Europe and beyond according to several scientific reports. An ageing European population combined with longer life expectancy will increase demands on family caregivers and a well-functioning health and social care workforce. It is estimated that in year 2050 one third of the European population will be 60 years or older. However there is still a shortage of confident data across European countries regarding the extent, features, determinants and effects of elder abuse. Aim: To review existing knowledge of the impact of various measures of socioeconomic position (education, occupation and wealth) on physical and psychological abuse among elderly people (60 years of age and over) in Europe. Method: A literature study was chosen as working method. Scientific articles and relevant literature were examined using different databases. Results: The review found that socioeconomic position factors (education, occupation, wealth) have an impact on the likelihood of elderly individuals experiencing abuse. Of the assessed factors, education has shown to be the socioeconomic factor which has the most impact on the likelihood of elder abuse. Other factors such as occupation and wealth and income, were not represented in the results at the same extent as education. Another important factor related to elderly people’s socio-economic position was found to be gender. The majority of articles analysed in this thesis confirms that there is a pattern where elderly women are more likely to experience abuse than are men. Due to different study designs and measures in the analysed scientific articles and reports differences according to area context were hard to identify. Conclusion: Results of this thesis showed that education as measure of socioeconomic position had the biggest impact on elder abuse as compared to occupation and wealth. However, gender (a factor strictly linked to socioeconomic position) differentials were remarkable, a subject which needs to be taken into consideration in future research. Further, the lack of literature in the research subject points out to an urgent need for further studies. This is urgently needed, as both ageing and abuse are increasing across Europe. A better understanding of the relation between socioeconomic position and abuse among elderly will be of paramount importance for future interventions aimed to curb the ever growing trend.
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Yildiz, Alican. "Reclaiming Equity in a Contested and Uneven Space: Evidence-based Reformulations for Planning Practice in the Context of Urban Food Access in Cincinnati, OH". University of Cincinnati / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1491227621142843.
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Chirvi, Malte. "Four Essays on Taxation". Doctoral thesis, Humboldt-Universität zu Berlin, 2020. http://dx.doi.org/10.18452/21122.
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Die vorliegende Arbeit besteht aus vier Aufsätzen zum Thema Besteuerung, welche sich in drei Themenblöcke unterteilen lassen: Die ersten beiden Aufsätze dieser Arbeit (Maiterth/Chirvi 2015 sowie Chirvi 2019) widmen sich dem deutschen Ehegattensplitting, der dritte Beitrag (Chirvi/Maiterth 2019) behandelt die Besteuerung gesetzlicher Renten in Deutschland und der vierte Aufsatz (Chirvi/Schneider 2019) untersucht Präferenzen bzgl. der Besteuerung von Vermögen in den USA. Eine Aufteilung anhand der behandelten Steuerarten macht die Arbeit noch übersichtlicher: So behandeln die ersten drei Aufsätze jeweils Aspekte der Einkommensteuer, während sich der vierte Beitrag verschiedenen Arten der Vermögensbesteuerung widmet. Es lässt sich ergänzen, dass die Aufsätze zur Einkommensteuer sehr eng mit dem deutschen Steuerrecht verbunden sind. Sie beschäftigen sich mit existierenden Regelungen (§ 26 sowie 32a EStG zum Ehegattensplitting bzw. § 10 sowie 22 EStG zur Rentenbesteuerung) und deren Auswirkungen. Dies gilt insbesondere für die Beiträge Maiterth/Chirvi (2015), in dem ein Forschungs- und Rechtsprechungsüberblick zum Thema Ehegattensplitting geliefert wird, sowie Chirvi/Maiterth (2019), in dem eine potentielle Doppel- oder Minderbesteuerung gesetzlicher Renten durch das AltEinkG untersucht wird. Der Aufsatz Chirvi (2019) untersucht Arbeitsangebotswirkungen des Ehegattensplittings und ist daher etwas weniger eng mit dem deutschen Recht verknüpft, da sich zumindest ähnliche Regelungen auch in anderen Ländern finden. Der Beitrag zur Vermögensbesteuerung, Chirvi/Schneider (2019), untersucht dagegen Präferenzen in Bezug auf – bis auf die Nachlasssteuer („estate tax“) – nicht existierende Vermögensteuern in den USA.
Zwei der Aufsätze wurden in der Zeitschrift Steuer und Wirtschaft publiziert, die anderen beiden wurden in der arqus Working-Paper-Reihe veröffentlicht.This dissertation consists of four papers on taxation that can be divided into three different subject areas: The first and the second paper (Maiterth/Chirvi 2015 as well as Chirvi 2019) deal with the ‘income splitting’, i.e. the taxation of married couples in Germany. The third paper (Chirvi/Maiterth 2019) analyzes effects of a reform regarding the transition to downstream taxation of public pensions. Finally, the last paper (Chirvi/Schneider 2019) examines preferences for the taxation of wealth in the United States. While the first three papers analyze (the effects of) specific regulations within the German income tax code (income splitting in Art. 26 and 32a of the German income tax code; the taxation of public pensions in Art. 10 and 22 of German income tax code), the fourth essay is about partially hypothetical types of capital taxation. Maiterth/Chirvi (2015) review the literature on the topic in the areas of public economics, business taxation and tax law and compile arguments for and against the income splitting. As many researchers point out that the income splitting may lead to disincentives for married women to work, Chirvi (2019) empirically analyzes its labor supply effects based on a new approach. Chirvi/Maiterth (2019) evaluate whether the AltEinkG, a reform that lead to a successive transition to downstream taxation, results in under- or double taxation of public pensions in Germany. They develop a measure and subsequently estimate potential under- or double taxation based on official income tax data. Chirvi/Schneider (2019) are interested in preferences regarding capital taxation and conduct a survey-experiment on mTurk to reveal whether preferences depend on the type of tax and/or attributes of assets and personal characteristics. Two of these papers have already been published in the scientific journal Steuer und Wirtschaft, the others can be found in the arqus working-paper series.
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Balma, Lacina. "Essais sur les Investissements Publiques, Mécanismes de Financement et Croissance dans les Pays en Développement : Interactions et Rôle des Facteurs Structurels". Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0113/document.
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Cette thèse vise à étudier les liens entre les investissements publics, le mode definancement et la croissance économique, tout en mettant en exergue le rôle des conditionsstructurelles. Premièrement, dans un scenario d’amélioration des conditions structurelles(mesurées par l’efficience et la capacité d'absorption de l’économie) comparé à un scenario debase, nous montrons que le potentiel de croissance est supérieur comparé au scenario de base. Parconséquent, la stabilisation de la dette ne nécessite pas des ajustements budgétaires douloureux.Deuxièmement, à travers un scénario d'investissement agressif sur la base d’emprunts nonconcessionnelsen anticipation des revenus futurs du pétrole, nous constatons l’occurrence decontraintes liées à la capacité d'absorption et partant l’effet adverse du syndrome hollandais sur lacroissance du PIB hors pétrole. En outre, des réformes structurelles qui résorberaient lescontraintes liées à l’inefficience et à la capacité d'absorption se traduiraient par une augmentationimportante et durable du capital public. Cela entrainerait une croissance supplémentaire du PIBhors pétrole. Troisièmement, nous montrons que les délais d’exécution peuvent contrer l’effetclassique selon lequel une augmentation de l’investissement public entraine un effet richessenégatif dans le long terme. Aussi, une productivité élevée de l’investissement public peutsubstantiellement créer un effet richesse positif dans le long terme, stimuler la production etpermettre à la consommation et à l’investissement privé de baisser moins. Finalement, noussimulons l’impact des dépenses publiques d’éducation sur la pauvreté au Burkina Faso en utilisant2 mécanismes d’ajustement fiscal : la taxe directe et la taxe indirecte. Les simulations montrentqu’une augmentation uniforme de 40 pourcent des dépenses publiques dans l’éducation primairefiancée par les deux mécanismes de financement améliore non seulement le bien-être maiségalement entraine une baisse de la pauvreté chez tous les types de ménage. Toutefois, lefinancement par la taxe indirecte conduit à un résultat inférieur comparé au financement par lataxe directeThis dissertation seeks to study the public investment-financing-growth linkages whileeliciting the role of structural economic conditions. First, through an alternative scenario ofimproved structural economic conditions (efficiency and absorptive capacity) and comparing witha baseline scenario, we find that the growth potential is higher than the baseline. Consequently,stabilizing debt does not require painful fiscal consolidation. Second, through an aggressiveinvestment scaling-up scenario that builds on commercial borrowing in anticipation of future oilrevenue, we find that the economy is subject to absorptive capacity constraints and ultimately toDutch disease effects that affect negatively the non-oil GDP growth in the short run. Moreover,we find that structural reforms that address absorptive capacity constraints and inefficienciestranslate into sizable and sustainable increase in public capital. This in turn has a positive spillovereffect in terms of additional growth in the non-resource GDP. Third, we find that implementationdelays can offset the standard negative wealth effect from an increase in government investmentspending in the long run. Also, high-yielding public investment can substantially create positivewealth effect in the long run, raise output and enable private consumption and investment to fallless. Finally, we simulate a 40-percent across-the-board increase in public spending for primaryeducation, financed by an increase in taxes on household income and indirect taxes. We find thatthe two financing mechanisms, not only leads to an increase in the welfare but also to a decline inthe incidence of poverty for all household types. However, the indirect tax-based financing leadsto smaller outcomes compared to the income tax-based financing
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Meyer-Segrestain, Eric. "La fiscalité directe applicable aux investissements des fonds souverains". Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020103.
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Les enjeux présentés par la puissance financière des fonds souverains et les réactions politiques des pays d’accueil appellent naturellement à s’interroger sur la façon dont la fiscalité appréhende ces questions. La réponse nécessite de se placer tant sur le plan du droit interne français que sur celui de la fiscalité internationale. La présente étude procède à une analyse comparée de la fiscalité directe applicable aux fonds souverains en France et aux Etats-Unis. Cette analyse se poursuit à travers l’examen de conventions fiscales conclues par la France mais aussi par des Etats étrangers détenteurs de fonds souverains. La question de l’application des conventions fiscales aux fonds souverains est évoquée à travers l’exposé des modèles de conventions fiscales de l’OCDE et des Etats-Unis. Le statut fiscal des fonds souverains est confronté à celui des apporteurs de capitaux privés au regard de la distorsion de concurrence fiscale entre investisseurs. En l’absence de dispositions législatives précises, de doctrine administrative et de jurisprudence, ces travaux sont principalement fondés sur une interprétation des faits et du droit positif. Les solutions proposées tentent de remédier aux problématiques ainsi dégagéesThe growing number of investments made by sovereign wealth funds and the reactions of host countries has raised questions regarding the tax treatment of those public financial entities. Answering these questions implies to analyze the tax legislation on both a national and international level. In this respect this paper compares the direct taxation of sovereign wealth funds investments in France and in the United States. It is then followed by an analysis of some tax treaties signed by France as well as tax treaties signed by countries owning sovereign wealth funds. Questions related to the application of tax treaties to sovereign wealth funds are examined through the presentation of the OECD model tax convention and the United States income model tax convention. We then compare the tax status of sovereign wealth funds and private investors regarding tax competition and portfolio choices. We will see through the lack of tax regulations, guidance and the absence of court decision that this study is mainly based on an interpretation of the facts and the law as a consequence. The solutions provided in this paper aim at clarifying the issues we have identified. Hopefully this will raise further interrogations and will be followed by other studies
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Kere, Axelle. "Essays on fiscal policy and domestic resource mobilization in resource-rich developing countries". Thesis, Université Clermont Auvergne (2021-...), 2022. http://www.theses.fr/2022UCFAD002.
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Cette thèse examine l'effet des ressources naturelles extractives sur l'environnement macroéconomique des pays en développement et aborde la question de la mobilisation des ressources domestiques dans ces pays. Après avoir passé en revue la littérature théorique et empirique existante sur la malédiction des ressources naturelles, elle explore empiriquement l'impact des grandes découvertes de pétrole et de gaz sur la politique budgétaire des pays en développement et teste l'effet d'une solution proposée par les institutions multilatérales et les gouvernements pour atténuer les défis de la gestion de ces ressources.Le premier chapitre met en évidence l'impact négatif des découvertes de pétrole et de gaz sur la probabilité d'occurrence d’une crise de la dette souveraine dans les pays subsahariens. Cet effet se produit principalement dans les pays dont les exportations sont fortement concentrées; à l'inverse, il disparaît pour les pays qui sont diversifiés. Ce résultat est important car les pays de notre étude ont déjà bénéficié d'un allègement de leur dette par le biais de l'initiative en faveur des Pays Pauvres Très Endettés (PPTE) et de l'Initiative d'Allègement de la Dette Multilatérale (IADM).Le deuxième chapitre montre l'impact des découvertes de pétrole et de gaz sur la composition des dépenses publiques dans les pays en développement. Il met en évidence les effets néfastes de ces découvertes sur les dépenses de santé et d'éducation. En outre, les résultats montrent que les gouvernements privilégient des catégories de dépenses moins productives et plus discrétionnaires, comme les dépenses militaires et de protection sociale. Les résultats de ce chapitre participent à la discussion quant à la réalisation de l’Objectif de développement durable (ODD) sur la croissance économique.Le troisième chapitre analyse l'impact des fonds souverains comme solution à la malédiction des ressources naturelles. Cet article montre que les fonds souverains, en particulier les fonds de stabilisation, ont un impact significatif et positif sur la mobilisation des impôts dans les secteurs hors ressources. En effet, le fait d'imposer une contrainte budgétaire supplémentaire aux pays riches en ressources naturelles encourage une meilleure mobilisation des recettes. Ce dernier résultat participe à l’identification des propositions permettant d'atteindre les objectifs du Consensus de Marrakech, qui a souligné l'importance d'une meilleure mobilisation des recettes intérieures.Enfin, nous concluons en formulant des recommandations de politiques économiques pratiques pour résoudre le problème de la malédiction des ressources naturellesThis thesis examines the effect of extractive natural resources on the macroeconomic environment of developing countries and addresses the issue of domestic resource mobilization in these countries. After reviewing the existing theoretical and empirical literature on the natural resource curse, it explores empirically the impact of giant oil and gas discoveries on the fiscal policy of developing countries and tests the effect of a solution promoted by multilateral institutions and governments to alleviate the challenges of the management of such resources. The first chapter highlights the negative impact of oil and gas discoveries on the likelihood of sovereign debt crises in sub-Saharan countries. This effect occurs mainly in countries with a high concentration of exports; conversely, it disappears for so-called diversified countries. This result is noteworthy because the countries in our study have already received debt relief through the Heavily Indebted Poor Countries (HIPC) initiative and the Multilateral Debt Relief Initiative (MDRI). The second chapter shows the impact of oil and gas discoveries on the composition of public expenditures in developing countries. It emphasizes the harmful effects of these discoveries on health and education spending. In addition, governments privilege less productive and more discretionary categories of spending, like military and social protection spending. The results of this chapter raise concerns about whether the first of the Sustainable Development Goals (SDGs) about economic growth will be achieved.The third chapter analyzes the impact of Sovereign Wealth Funds (SWFs) as a solution promoted by several governments. This article shows that SWFs, particularly stabilization funds, have a significant impact on addressing the deterrent effect of non-resource tax mobilization. Furthermore, imposing an additional fiscal constraint on resource-rich states encourages better revenue mobilization across non-resource sectors. This last result contributes to the discussion of options for achieving the objectives of the Marrakech Consensus, which emphasized the importance of better domestic revenue mobilization.Finally, we conclude by providing practical economic policy recommendations to address the multidisciplinary problem of natural resource curse
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Atkinson, Benedict. "Ownership causes social inequality. To reduce social inequality, reduce or diffuse ownership: An analysis with particular application to the copyright system". Thesis, Australian Catholic University, 2015. https://acuresearchbank.acu.edu.au/download/0c042cb0a8b2204d0e982df401871dbf98f7b0642ed32c650bb58743428e5752/4165658/201500_Benedict_ATKINSON_LAW_PHD_AS_AMENDED.pdf.
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Humans contest for control or ownership. Contest is to a considerable extent inescapable because conceptually a large part of most grammars involve possession and appropriation. Language creates antithesis (‘mine, yours’) that results in conflict. The result of conflict is possession and dispossession, which results in ownership, which is expressed in property and property systems. This dissertation focuses on the exclusionary effect of property systems. Property confers the power to exclude and the aggregate of legal exclusions, which constitutes a property system, objectively or instrumentally creates social exclusion and thus social inequality. Income and property tax facilitate redistribution, reducing social inequality. Another mode of reducing/diffusing the exclusionary effect of ownership is to enlarge the public domain, which I define as a commonwealth of non-control and non-ownership.
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Potter, Simon. "Publicly Displayed Maps in Japan As a Cultural Testimony to a Wealthy Lifestyle". 名古屋大学大学院国際言語文化研究科, 2008. http://hdl.handle.net/2237/10142.
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Baptista, Felipe Derbli de Carvalho. "O Estado como investidor institucional: a disciplina jurídica de uma atuação estatal não interventiva na economia". Universidade do Estado do Rio de Janeiro, 2014. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=7922.
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Em um contexto de demandas sociais tendencialmente crescentes, uma das alternativas para o aumento da arrecadação de receitas pelo Estado reside no manejo de aplicações financeiras. Os investimentos financeiros estatais, a rigor, já acontecem, mas nem sempre o objetivo claro e explícito de obtenção de resultados financeiramente interessantes e, eventualmente ou mesmo por isso , sob gestão economicamente ineficiente. Às vezes, até se enxerga o foco na obtenção de rendimentos relevantes na ação estatal, mas sem uma disciplina específica, o que pode abrir espaço a uma gestão de ativos desqualificada ou mesmo fraudulenta, com sérios prejuízos aos cofres públicos e, em situações extremas, ampliação ainda maior das despesas públicas. O objetivo desta tese, portanto, é reconhecer que nem sempre o Estado atua na economia com propósito interventivo e que, na qualidade de investidor institucional vale dizer, de ente que tem o dever de proceder aos investimentos e às aplicações financeiras que digam com as melhores práticas de administração dos ativos públicos , precisa atuar sob o jugo de normas jurídicas claras, que permitam ao Estado ampliar suas receitas dentro de limites razoáveis de exposição a risco financeiro e disponibilizem aos órgãos de fiscalização e controle da Administração Pública as ferramentas necessárias para, também quanto a esse aspecto, aferir a eficiência da ação estatal. Para tanto, têm-se como pressupostos o anacronismo da resistência cultural às aplicações financeiras dos entes da Administração Pública e a noção de que quaisquer ferramentas de obtenção de receitas pelo Estado estão sujeitas a algum grau de risco. Com base nas bem-sucedidas experiências nacionais e internacionais, será possível concluir, ao final, que é admissível, do ponto de vista constitucional e legal, a ação do Estado como investidor nos mercados financeiro e de capitais e que é viável a formulação de parâmetros gerais para a disciplina jurídica do Estado investidor.In a context of growing social demands, financial investments become one of the alternatives for the State to increase its revenues. State investments, as a matter of fact, already do happen, but not always with the clear and explicit objective of obtaining financially interesting earnings, often due economically inefficient management. Sometimes it is possible to see in government investments some focus on obtaining relevant income, but not under a specific regulation, which can lead to an unqualified or even fraudulent management that may cause serious damage to the exchequer and, in extreme situations, expansion of the government spending. Hence the intent of this thesis is to acknowledge that the State does not always act in the economy with regulatory purposes and that, as an institutional investor i.e., an organization which has the duty of making financial investments in accordance to the best practices in public asset management , it must be framed by clear legal rules, which should allow the State to maximize its revenues within reasonable limits of financial risk exposure and the oversight and control agencies to assess the State efficiency and compliance. It is assumed that the cultural resistance to state financial investments is anachronistic as well as every state means of obtaining revenues is subject to some level of financial risk. Based on well succeeded experiences in Brazil and abroad, it will be possible to conclude, in the end, that it is constitutionally and legally admissible that the State acts as an investor in financial and stock markets and that it is possible to suggest some standards on legal regulation for this issue.
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Mashwani, Asad Iqbal. "Evaluation, information et perspectives industrielles lors des scissions de filiales par introduction en bourse". Thesis, Lille 2, 2015. http://www.theses.fr/2015LIL20012/document.
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Nous étudions l’évaluation, l’information et les perspectives industrielles lors des scissions de filiales par introduction en Bourse (ECO). Dans notre première étude, nous estimons les effets de richesse aux différentes étapes d’une ECO et leur lien sur les rentabilités boursières anormales de la société mère de la filiale. Nous trouvons que c’est la période de construction du livre d’ordres de l’introduction en bourse qui permet au marché financier de mieux estimer les effets de richesse positifs pour la société mère. Dans notre second travail, nousavançons que les ECO sont effectuées dans les secteurs industriels où les firmes présentent des opportunités de croissance plus faibles en moyenne. Nous démontrons que les industries concernées par des ECO ont des performances opérationnelles (mesurées par la rentabilité d’exploitation, les liquidités générées et la margeopérationnelle) plus faibles. Nous montrons également que les fusions acquisitions réalisées dans les industries où une ECO a eu lieu durant les trois années précédentes créent moins de valeur pour l’offreur que les fusions acquisitions qui ne sont pas concernées par une ECO. La dernière étude de cette thèse analyse l’impact d’une ECO sur la divergence d’estimations des analystes financiers et sur le nombre d’analystes suivants la société mère. Nous trouvons que la divergence d’estimations et le nombre d’analystes augmentent après une ECOWe study the valuation, information and industry perspectives of equity carve-outs. In our first paper, we study the wealth effect of equity carve-outs and its relationship with the abnormal returns to the parent firm. Using thisrelationship we find that during book-building period of equity carve-out, the returns to the parent firm can be used to pre-empt the wealth effect of equity carve-out. In our second paper, we argue that equity carve-outs, on average, are carried out in industries, where opportunities are low. We find that these industries have low operating performance, gauged on profitability, cash flow and profit margin compared to industries where there are no carve-outs. In addition to this evidence, we find that the merger and acquisition activities, in which targetsare in industries where carve-out activities happened in last three years before the M&A activity, bidders have less value created compared to mergers where the target industry has no carve-out activity. In our third paper, we analyze the impact of carve-outs on the divergence of belief and the number of analysts following the firm. We find that divergence of belief increases after a carve-out and number of analysts following the firm increases, also
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Allam, Yassine. "Le capital-investissement en droit OHADA". Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1090.
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Les pays de la zone OHADA observent, depuis une dizaine d’années, un accroissement significatif des opérations de capital-investissement. Les perspectives économiques encourageantes, la relative stabilité politique dans la région ainsi que les prévisions démographiques font de la zone OHADA une cible de premier choix pour les fonds d’investissement, qui y trouvent de formidables opportunités d’investissement et de croissance. Cette nouvelle dynamique nous appelle à nous interroger sur la faculté du droit OHADA à répondre aux exigences juridiques exprimées par ces nouveaux acteurs économiques lors de la conduite de leurs opérations. Cette thèse se propose d’analyser, dans une perspective comparative avec le droit français, les principaux enjeux juridiques du capital-investissement en droit OHADA. Ainsi, y seront étudiés les outils juridiques de prise de participation, la gestion des sociétés cibles, notamment à travers la pratique des pactes d’actionnaires, et enfin, les modalités de sortie de l’investissement. L’objectif annoncé est de déceler les forces et les faiblesses du régime actuel du droit OHADA à l’épreuve des exigences du capital-investissementIn the last decade, the OHADA countries have seen a significant increase in private equity transactions. The OHADA region’s economic outlook, relative political stability and projected population growth make the region of prime interest to investment funds due to tremendous growth and investment opportunities. This new dynamic makes it important to consider OHADA law’s ability to meet the legal requirements of private equity funds in structuring and conducting their operations.This thesis (i) analyses the main legal issues for private equity under OHADA law and (ii) compares the handling of such issues under OHADA law with their handling under French law. As such, this thesis addresses the legal instruments for taking ownership interests, management rules for target companies (including shareholder agreements), and exit strategies. The objective of such analysis is to identify the strengths and weaknesses of the current OHADA law regime from a private equity perspective
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Mo, Zhexun. "A Few Essays on the Political Economy of Inequalities in Africa and China". Electronic Thesis or Diss., Paris, EHESS, 2024. http://www.theses.fr/2024EHES0057.
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Cette thèse de doctorat s’inscrit dans mes intérêts de recherche générale à l’intersection de l’économie du développement, de l’économie politique et de l’histoire économique. Plus précisément, mon programme de recherche se concentre autour de deux axes principaux. D’une part, en numérisant des ensembles de données historiques à grande échelle, j’explore les vicissitudes à long terme des inégalités sous des formes multidimensionnelles en Afrique et en Asie de l’Est, en particulier leurs déterminants historiques (via l’avènement et la fin du colonialisme, la montée et la chute de différents régimes politiques, etc.) et leurs interactions à long terme avec le développement contemporain et les résultats de la croissance. D’autre part, j’adopte une perspective plus micro en concevant des expériences d’enquête transnationales pour comprendre comment les gens perçoivent subjectivement les inégalités et forment leurs préférences en matière de redistribution, en particulier dans les pays en développement où la forte présence d’institutions traditionnelles et des trajectoires de croissance uniques peuvent avoir façonné la vision des citoyens sur l’inégalité et le développement de manière différente, les idées tirées pouvant également éclairer les politiques pour un développement plus durable à long terme. Dans cette thèse de doctorat, je tente de répondre à ces questions en me concentrant sur les dimensions de recherche susmentionnées en quatre chapitres traversant les territoires de l’Afrique de l’Ouest et de l’Asie de l’Est. Dans le premier chapitre, j’examine les déterminants historiques de la conception des institutions coloniales françaises en Afrique de l’Ouest, En particulier, je me concentre sur l’un des épisodes de travail forcé les plus draconiens intégrés dans le système de conscription de l’époque, spécifiquement au Mali colonial où les réservistes militaires étaient exploités pour les travaux publics et la construction de chemins de fer. J’estime les répercussions à long terme du travail forcé colonial en collectant manuellement un énorme ensemble de données historiques sur les soldats coloniaux au Mali avec mes collègues qui recherchent sur le développement au Mali contemporain. Dans mes deuxième et troisième chapitres, je m’éloigne du colonialisme en Afrique de l’Ouest et me plonge dans l’étude des perceptions des inégalités et de la formation des préférences redistributives dans la Chine contemporaine. À travers deux expériences d’enquête consécutives avec mes co-auteurs,nous constatons que les attitudes des citoyens chinois envers les inégalités et les préférences pour la redistribution diffèrent significativement des idéaux occidentaux, et nous tentons de rationaliser cet ensemble unique de préférences avec l’expérience économique transitoire de la Chine et la faible agence politique de la population. Dans mon dernier chapitre, je retourne dans l’histoire de la Chine au 20e siècle et, avec mes coauteurs, nous estimons l’évolution à long terme de l’accumulation de la richesse nationale chinoise depuis la fondation de la République de Chine (1911) jusqu’en 2020. Nous trouvons des modèlestrès frappants en ce qui concerne la dynamique de l’accumulation de la richesse d’un pays ayant subi des trajectoires politiques et de développement drastiques au cours du siècle dernier, ce qui ouvre la voie à plus de dialogues pour comprendre la relation complexe entre inégalité et croissance en Chine et dans le monde en développement en général à l’avenirThis Ph.D. dissertation speaks to my general research interests at the intersections of development economics, political economy and economic history. Specifically, my research agenda centers around two main axes. On the one hand, by digitizing large-scale historical datasets, I explore the long-term vicissitudes of inequalities in multi-dimensional forms in both Africa and East Asia, in particular their historical determinants (via the advent and end of colonialism, the rise and fall of different political regimes, etc) and their long-run interactions with contemporary development and growth outcomes. On the other hand, I zoom in from a more micro perspective, by designing cross-country survey experiments, in order to understand how people subjectively perceive inequalities and form preferences for redistribution, especially in developing countries where the strong presence of traditional institutions and unique growth trajectories could have shaped citizens to view inequality and development in alternative manners and the insights from which could also inform policy-making for more sustainable development in the longer run. In this Ph.D. thesis, I attempt to answer these questions centering around the aforementioned research dimensions in four chapters, traversing the territories of West Africa and East Asia. In the first chapter, I examine the historical determinants over the design of French colonial institutions in West Africa. In particular, I zoom in on one of the most draconian forced labor episodes embedded in the conscription system at the time, specifically in colonial Mali where military reservists were exploited for public works and railway construction, and estimate the long-term developmental repercussions of colonial forced labor by hand-collecting an enormous historical dataset on colonial soldiers in Mali together with my colleagues researching on development in contemporary Mali. In my second and third chapters, I depart away from colonialism in West Africa, and dive into investigating inequality perceptions and the formation of redistributive preferences in contemporary China. Via two consecutive survey experiments with my co-authors, we find that Chinese citizens’ attitudes towards inequalities and preferences for redistribution differ significantly from the western ideals,and we attempt to rationalize this unique set of preferences with China’s transitional economic experience and low political agency of the population. In my final chapter, I go back into the history of China in the 20th century, and together with my co-authors, we estimate the long-run evolution of Chinese national wealth accumulation from the founding of the Republic of China (1911) till 2020. We find very striking patterns with regards to the dynamics of wealth accumulation of a country having undergone drastic political and development trajectories over the past century, which paves the way for more dialogues on understanding the intricate relationship between inequality and growth in China and the developing world at large in the future