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Journal articles on the topic 'Fiscal Equity Analysis'

Author: Grafiati

Published: 24 June 2021

Last updated: 29 July 2025

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1

Wulansari, Suci Diana, Bunga Ayufi Rachmaniyah, Krisna Reswara, and Renny Oktavia. "The Impact of Fiscal and Monetary Policies on Indonesia’s Economic Performance: A Critical Analysis." Journal of Regional Economics Indonesia 5, no. 2 (2024): 139–49. https://doi.org/10.26905/jrei.v5i2.12711.

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Fiscal and monetary policies are crucial in steering the direction of a nation’s economy, necessitating coordination to achieve targeted economic growth. This paper explores the character and real-world implementation of fiscal and monetary policies and their implications for Indonesia’s economic direction and performance, based on a literature review. Fiscal policy, primarily shaped by taxation policy, aims to: (i) stimulate economic growth, (ii) promote income distribution equity, and (iii) finance government expenditures. These objectives align with key fiscal priorities, namely: (i) econom

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Gu, Xiaogang. "Analysis of Regulations and Laws Related to Equity Finance." Journal of Economics and Law 1, no. 5 (2024): 83–89. https://doi.org/10.62517/jel.202414511.

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This paper focuses on the analysis of Regulations and laws related to equity finance. It begins by introducing equity finance as a new fiscal model emerging due to the challenges faced by the traditional land finance model. The model offers local State Institutions a new way to obtain revenue and promote economic transformation but also comes with its own set of challenges. The paper then details the regulations support for equity finance at the municipal, national, and local levels, including measures such as adjusting investment Regulations, issuing tax announcements, and implementing trial

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Gu, Xiaogang. "Comparative Study of Equity Finance and Land Finance: Changes and Challenges." Economic Society and Humanities 1, no. 9 (2024): 52–57. https://doi.org/10.62381/e244908.

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This article provides an in-depth analysis of the intrinsic characteristics, advantages, potential risks, and future development prospects of equity finance and land finance. Equity finance refers to the model where relevant department obtain fiscal revenue by holding corporate equity, while land finance is based on land transfer and related tax revenues. Against the backdrop of a sluggish real estate market, land finance faces challenges, whereas equity finance is increasingly valued for its diversified fiscal revenue and long-term growth potential. Although the scale of equity finance is not

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Hodge, David C. "Fiscal Equity in Urban Mass Transit Systems: A Geographic Analysis." Annals of the Association of American Geographers 78, no. 2 (1988): 288–306. http://dx.doi.org/10.1111/j.1467-8306.1988.tb00208.x.

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Verstegen, Deborah A. "Leaving Equity Behind?: A Quantitative Analysis of Fiscal Equity in Nevada’s Public Education Finance System." Journal of Education Finance 39, no. 2 (2013): 132–49. http://dx.doi.org/10.1353/jef.2013.a539782.

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Over time, issues of justice and fairness in education finance have been addressed by the courts in all but five states. The key focus has been on illegitimate disparities in funding between rich and poor school districts caused by the happenstance of unequal local wealth. Recently, attention has turned to the relationship between funding gaps and the opportunity gaps that have real and important impacts on student outcomes. This research addresses finance equity by providing a comprehensive analysis of the State of Nevada’s public education funding system. Thus far, Nevada has not been the su

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Arestis, Philip, Hüseyin Şen, and Ayşe Kaya. "Fiscal and monetary policy effectiveness in Turkey: A comparative analysis." Panoeconomicus, no. 00 (2020): 19. http://dx.doi.org/10.2298/pan190304019a.

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Relying on the Autoregressive Distributed Lag cointegration technique, this paper assesses the comparative effectiveness of the fiscal and monetary policy on output growth in Turkey over the period 2003:q1-2019:q1. The empirical findings show that both policies are effective in promoting output growth but with varying degrees, suggesting that the impact of monetary policy on output growth is more significant than that of fiscal policy. Overall, based on the findings, we can suggest that the Turkish authorities should set sight on monetary policy to achieve higher output growth while seeking wa

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Sweetland, Scott R. "An Exploratory Analysis of the Equity of Ohio School Funding." Journal of Education Finance 40, no. 1 (2014): 80–100. http://dx.doi.org/10.1353/jef.2014.a553210.

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This research briefly summarizes a series of Ohio Supreme Court litigation known as DeRolph v. State and then measures the equality of expenditures among Ohio school districts. DeRolph v. State was a high-profile school finance adequacy case. Nevertheless, the high court continuously expressed concern for the financial well-being of poor school districts and notated that school finance equity was important to the provision of educational opportunities. This exploratory study examines school district expenditures per pupil, taxable property valuations per pupil, and school district average inco

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Lubis, Rukiah. "Analysis Relationship of Economic Growth, Fiscal Policies and Demographic to Islamic Human Development Index in Indonesia (Granger Causality Approach)." FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman 6, no. 1 (2020): 31–46. http://dx.doi.org/10.24952/fitrah.v6i1.2490.

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The purpose of study is to analyze the relationship of Economic Growth, Fiscal Policies, and Demographic to Islamic Human Development Index in Indonesia. The analysis method used Granger Causality test in 33 representative provinces. Taked sampling with Criteria Purporsive Sampling method. The results showed that there was relationship between Economic growth to Demographic and Islamic Human Development Index. There was relationship between Demographic to IHDI and fiscal policy in health and education. There was relationship of Fiscal Policy in health to Fiscal Policy in education. Recommendat

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Jero Rai, Ram Kumar. "Issues of Federalism in Nepal: A Political Analysis of Success Factors." NPRC Journal of Multidisciplinary Research 2, no. 6 (2025): 180–92. https://doi.org/10.3126/nprcjmr.v2i6.80894.

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This paper critically examines the evolution, implementation, and challenges of federalism in Nepal, contextualizing it within both theoretical frameworks and global empirical experiences. Drawing on qualitative methods under a critical paradigm, the study employs a systematic review of scholarly literature, legal texts, and institutional reports to analyze Nepal’s federal transition post-2015 Constitution. The paper identifies key structural enablers—such as constitutional clarity, fiscal decentralization, intergovernmental coordination, and local autonomy—and evaluates their operational stat

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Sevilla Torres, Jorge. "Tax harmonization policies in the European Union: analysis compared." Semestre Económico 13, no. 1 (2024): 10–21. http://dx.doi.org/10.26867/se.2024.v13i1.157.

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Within the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states. The following article is a historical-comparative study of tax policies in the European Union. It focuses on analyzing the harmonization process that has taken place in the elaboration of these policies, with the focus of study on the Corporate Tax, a fiscal tool of great relevance for companies and national governments. In addition, the different positions and oppositions that have arisen in the face of tax harmonization refo

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Glenn, William J., Lawrence O. Picus, Allan Odden, and Anabel Aportela. "The equity of school facilities funding: Examples from Kentucky." education policy analysis archives 17 (August 10, 2009): 14. http://dx.doi.org/10.14507/epaa.v17n14.2009.

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While there is an extensive literature analyzing the relative equity of state funding systems for current operating revenues, there is a dearth of research on capital funding systems. This article presents an analysis of the school capital funding system in Kentucky since 1990, using the operating-revenue analysis concepts of horizontal equity, vertical equity, and fiscal neutrality. In general one could tentatively conclude that Kentucky’s capital-funding system was reasonably equitable until an expansion of district options in 2003–04 was followed by greater measures of inequity. This analys

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Ibrahim, Haslindar, and Mohammed Aljaloudi. "Sovereign Asset and Liability Management (SALM) and Efficient Debt Management: An Empirical Study for Jordan." International Journal of Analysis and Applications 22 (August 12, 2024): 132. http://dx.doi.org/10.28924/2291-8639-22-2024-132.

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This research is about the effect of Sovereign Asset and Liability Management (SALM) on efficient debt management in Jordan using quarterly data from 2005 to 2023. The paper applies time series analysis methods, such as the Autoregressive Distributed Lag (ARDL) and Nonlinear Autoregressive Distributed Lag (NARDL) models to study the links between SALM components (cash reserves, foreign reserves, equity in state-owned enterprises, future revenues, government debt, fiscal expenditures and contingent liabilities) and Jordan's debt-to-GDP ratio. The results show that these variables have a signifi

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Karki, Dipendra, Ganesh Bhattarai, Rewan Kumar Dahal, and Kunti Dhami. "Should income be diversified? A dynamic panel data analysis of Nepalese depository financial institutions." Investment Management and Financial Innovations 20, no. 3 (2023): 332–43. http://dx.doi.org/10.21511/imfi.20(3).2023.28.

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This study analyzes the possible impact of diversity in non-interest income on Nepalese Depository Financial Institutions (DFIs) performance. The study examines variables such as service fees, dividends on equity instruments, and the non-interest revenue ratio to total operational income as endogenous factors. The ROE serves as the key profitability indicator. Additionally, the study explores the impact of control variables on the performance of financial institutions, such as the cost-to-income ratio, the equity-to-total assets ratio, and the ratio of non-performing loans to total loans. Seco

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Yu, Wenjie, and Hongfan Ma. "Expenditure Responsibility Assignment and High-Quality Equity of Compulsory Education—Empirical Analysis Based on OECD Countries." Sustainability 14, no. 17 (2022): 10647. http://dx.doi.org/10.3390/su141710647.

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Education for sustainable development poses high challenges to governments and public finance. Compared with OECD countries, China’s local governments bear too much expenditure responsibilities with respect to compulsory education, which theoretically affects the high-quality equity of compulsory education. Through empirical analysis using cross-country data with the panel spatial model, it is found that the proportion of central government expenditure and the government’s educational effort both have a steady and negative impact on the regional variable coefficient of compulsory education com

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Caetano, Marcelo Abi-Ramia. "Debates on social insurance in Brazil." Benefits: A Journal of Poverty and Social Justice 16, no. 3 (2008): 255–68. http://dx.doi.org/10.51952/ndou3643.

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This article provides an analysis of the Brazilian social insurance system. It explores the trade-offs between fiscal sustainability and social equity in the Brazilian context. It explains the reason for high levels of social insurance expenditure, and equity aspects are examined by exposing where the social insurance system is progressive and where it is regressive. The article also presents some challenges in social insurance policy that Brazil must address concerning coverage expansion, equity improvement and expenditure reduction. Understanding these problems facilitates better policy advi

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Yang, Tao. "Research on the distribution of educational resources from the perspective of public service equalization in China—Based on government responsibility and fiscal input." Journal of Infrastructure, Policy and Development 8, no. 8 (2024): 6396. http://dx.doi.org/10.24294/jipd.v8i8.6396.

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This paper explores the distribution of educational resources from the perspective of public service equalization in China, with a particular focus on government responsibility and fiscal input. Initially, the paper reviews the theoretical foundations and empirical studies concerning the distribution of educational resources, analyzing the role of government in educational equity and the impact of fiscal expenditure. By employing quantitative analysis methods, this study utilizes data on provincial education expenditures over several years to examine the relationship between government fiscal

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17

Coombs, Gregory, and Brian Dollery. "AN ANALYSIS OF THE DEBATE ON INTERGENERATIONAL EQUITY AND FISCAL SUSTAINABILITY IN AUSTRALIA." Australian Journal of Social Issues 37, no. 4 (2002): 363–81. http://dx.doi.org/10.1002/j.1839-4655.2002.tb01126.x.

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18

Luo, Tianjiao. "Comparative Analysis of ESG Ratings and Their Impact on Equity Valuation." Highlights in Business, Economics and Management 45 (December 24, 2024): 388–92. https://doi.org/10.54097/8rd8yx33.

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In accordance with studies on 2,000 large-cap corporations headquartered in nearly 50 countries, significant differences exist in ESG disclosure quality and transparency. This article aims to conduct a comparative analysis of ESG ratings and their impact on equity valuation. By analyzing factors influencing enterprise valuation and theoretical frameworks explaining the potential links between ESG and corporate valuation, addressing a critical blank space in existing papers. It contributes to redefine how ESG factors influence corporate performance and equity valuation, providing valuable persp

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Tsuji, Chikashi. "Exploring the Financial Ratios: The Case Study of the Famed Chemical Industry Firms in the US." Case Studies in Business and Management 1, no. 2 (2014): 11. http://dx.doi.org/10.5296/csbm.v1i2.6434.

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The objective of this paper is to explore the linkage between corporate financial conditions and the market valuation of the famed US chemical industry firms by the case study using financial ratio and market data. More concretely, we first conduct corporate financial ratio analyses including the Du Pont system analysis as to four well-known large chemical industry firms in the US. Our analyzing period is from the fiscal year of 1979 to 2012. After the financial ratio analyses for the above period, we further examine the relations between corporate financial conditions and the market valuation

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20

Mechelli, Alessandro, and Riccardo Cimini. "The value relevance of earnings and book value across the EU. A comparative Analysis." FINANCIAL REPORTING, no. 2 (March 2015): 83–113. http://dx.doi.org/10.3280/fr2014-002004.

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This paper aims to investigate whether the value relevance of accounting amounts differs across nations depending on the country characteristics identified by Nobes (2008) and Nobes and Parker (2010) that is the source of funds, the legal system and the fiscal legislation that led them to identify, in the EU, the so-called strong-equity and the weak-equity countries. Because of the different disclosure needs, our hypothesis is that insiders, within the strong-equity countries, disclose more relevant information than in weak-equity countries. To test this hypothesis, we analysed a sample includ

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Basu, Rilina, and Ranjanendra Narayan Nag. "Money, the Stock Market and the Macroeconomy: A Theoretical Analysis." Pakistan Development Review 52, no. 3 (2013): 235–46. http://dx.doi.org/10.30541/v52i3pp.235-246.

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The finance-growth nexus has become a significant issue in recent macroeconomic modelling and the centre of attention of policy makers. Over the past few decades equity markets have experienced phenomenal growth which has proved to be a major determinant of capital flow to emerging market economies. Naturally, one wants to know how development of equity markets influences the real sector and produces macroeconomic outcomes. In this paper we construct an open economy, structuralist model to examine the short-run and long- run effects of both policy-induced and exogenous shocks on output, the dy

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22

Frank, Ahairwe. "Budgeting Strategies for Public Schools." NEWPORT INTERNATIONAL JOURNAL OF CURRENT ISSUES IN ARTS AND MANAGEMENT 6, no. 1 (2025): 51–57. https://doi.org/10.59298/nijciam/2025/6.1.5157.

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Budgeting is a cornerstone of effective educational administration, yet public school systems across the nation struggle with fiscal limitations, inadequate financial literacy among stakeholders, and systemic inequities in funding allocation. This paper provides a multidimensional analysis of budgeting strategies within public schools, highlighting key components such as types of budgets, funding sources, budgeting models, and the significance of monitoring and stakeholder involvement. Drawing on case studies and empirical research, the study demonstrates how strategic budgeting aligned with e

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23

Limoa, William S., and Christoffel E. F. Weku. "Sustaining Prosperity: Exploring Fiscal and Financial Sustainability in the Context of Dynamic Fiscal Policy." Advances in Management & Financial Reporting 2, no. 2 (2024): 85–97. http://dx.doi.org/10.60079/amfr.v2i2.276.

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Purpose: This study explores how fiscal policy and financial sustainability support sustainable economic prosperity amid global instability. It examines the impact of government taxation and spending decisions on economic outcomes, aggregate demand, employment, inflation, social welfare, infrastructure development, and income inequality. Financial sustainability is analyzed through prudent fiscal management and debt sustainability, focusing on long-term government finance viability and mitigating fiscal risks. Research Design and Methodology: The study employs a qualitative methodology, incorp

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Cuesta, Jose, Jon Jellema, and Lucia Ferrone. "Correction to: Fiscal Policy, Multidimensional Poverty, and Equity in Uganda: A Child-Lens Analysis." European Journal of Development Research 34, no. 1 (2021): 571–72. http://dx.doi.org/10.1057/s41287-021-00474-1.

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The article ‘Fiscal Policy, Multidimensional Poverty, and Equity in Uganda: A Child-Lens Analysis’, written by Jose Cuesta, Jon Jellema and Lucia Ferrone was originally published electronically on the publisher’s internet portal on 18 of May 2021 without open access. With the author(s)’ decision to opt for Open Choice the copyright of the article changed on 14 of September 2021 to © The Author(s), 2021 and the article is forthwith distributed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or fo

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Andrii Zolkover. "Fiscal Policies in the Era of Digital Technology Development: European Experience." Journal of Information Systems Engineering and Management 10, no. 9s (2025): 24–34. https://doi.org/10.52783/jisem.v10i9s.1133.

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Introduction: The increasing demand for efficient finance management and tax system improvement urges a detailed study of foreign practices and their effect on the Ukrainian economy. For instance, developing countries can learn from developed nations' experiences in developing effective strategies for financial stabilisation. It can also aid in the advancement of the Ukrainian economy. The study of fiscal practices and their outcomes in the EU and Ukraine can help to learn the experience and choose the optimum ways of reforming the country's fiscal policy. We are speaking of the changes in Ukr

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Sheng, Qilin, and Qintian He. "The Impact of County-Level Government Fiscal Expenditure on Rural Common Prosperity." Agricultural Science 7, no. 1 (2025): p118. https://doi.org/10.30560/as.v7n1p118.

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Common prosperity, as a core value pursuit of the socialist theoretical system with Chinese characteristics, profoundly reflects the essential attributes and distinctive features of Chinese modernization. Among these, effectively narrowing the urban-rural income gap is a critical pathway to achieving common prosperity. Scientific and rational fiscal expenditure policies, serving as an important tool for adjusting national income distribution and promoting social equity and justice, play an indispensable role in advancing common prosperity. Based on county-level panel data from China between 20

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He, Qishu. "Usage of Beta in Risk Analysis of Coffee Retailers: Study of Dutch bros and Starbucks." BCP Business & Management 34 (December 14, 2022): 1494–99. http://dx.doi.org/10.54691/bcpbm.v34i.3204.

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As a beverage favoured by consumers around the world, coffee and coffee market is developing rapidly. There are now many coffee retail companies running famous coffee brands, whose business mode and feature are worth analyzing. This article selects Dutch bros and Starbucks as example, and uses equity beta and asset beta to find out the state of business and risk of the two companies. The data shows that Dutch bros is more unpredictable with higher risk. On the other hand, Starbucks has a steady cash flow and return despite of high equity beta and unusual negative asset beta. The analysis also

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Adeiza, Mahmood Omeiza Mudi. "VAT SHARING FORMULA: A TECHNIQUE THAT CAN UPSET NIGERIA’S MIDDLE TIER GOVERNMENT FINANCES." ShodhPrabandhan: Journal of Management Studies 2, no. 1 (2025): 46–66. https://doi.org/10.29121/shodhprabandhan.v2.i1.2025.18.

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This study examines the potential impact of proposed changes to Nigeria's Value Added Tax (VAT) revenue sharing formula on the financial resources available to states and the Federal Capital Territory (FCT). The research investigates whether the new formula will disproportionately benefit states with high VAT revenue generation and exacerbate fiscal disparities among states. Using descriptive statistical analysis of secondary data, the study finds that the proposed formula will disproportionately favor states with high VAT revenue generation, such as Lagos, while states like Imo will experienc

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Malczewski, Joan. "“More Business and Less Politics!” Schooling, Fiscal Structure, and the 1923 California State Budget." History of Education Quarterly 63, no. 4 (2023): 492–515. http://dx.doi.org/10.1017/heq.2023.29.

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AbstractIn 1923, Los Angeles teachers protested the state’s biennial budget, a controversial document from newly elected governor Friend Richardson that significantly cut funding to government agencies. The budget was the culmination of more than a decade of fiscal policy reform that reflected a significant shift in anti-tax sentiment. The expansion of state governance in the early twentieth century required the development of fiscal policies to meet the needs of the modern state, and public debates about taxation reflected deep ideological differences about the structure and scope of governme

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Anggraini, Yulistria, Muhammad Irfan Rizaldi, and Haryo Adik. "Analisis Ekuitas Pemerintah Pusat." Jurnal Syntax Admiration 5, no. 2 (2024): 458–75. http://dx.doi.org/10.46799/jsa.v5i2.1021.

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This study is prepared to analyze the causes of the declining trend in central government equity and further identify steps that the Government can take in anticipating the decline in equity. This research was conducted using descriptive analysis methods by analyzing trends in financial statements and comparing with policies and regulations that occurred in the reporting year so that it could not present further information about the reasons or considerations of the Government related to a policy that could increase / decrease equity significantly. As a result, this policy involves a formulati

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Amelia, Amelia, Septien Dwi Savandha, Irma Nuraeni Salsabila, Ginna Novarianti Dwi Putri Pramesti, and Oriza Aditia. "Assessing Fiscal Inefficiencies and Middle-Class Vulnerabilities: A Critical Analysis of Economic Policies Under President Prabowo's Administration." Cristal International Journal of Interdisciplinary Research 1, no. 1 (2025): 46–56. https://doi.org/10.64042/f2kqdv03.

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Indonesia’s economic trajectory under President Prabowo Subianto’s administration (2024–2025) has been shaped by ambitious fiscal consolidation and structural reforms aimed at achieving an 8% GDP growth target. However, these policies have intensified fiscal inefficiencies and middle-class vulnerabilities, posing significant risks to Indonesia’s transition to a high-income economy. This study employs qualitative critical analysis to evaluate the socio-economic impacts of Prabowo’s austerity measures, tax reforms, and capital-intensive downstreaming agenda. Findings reveal that Rp 306 trillion

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West, Jonathan P., and Charles Davis. "Administrative Values and Cutback Politics in American Local Government." Public Personnel Management 17, no. 2 (1988): 207–22. http://dx.doi.org/10.1177/009102608801700209.

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Fiscal constraints facing local governments and citizen resistance to tax increases have given impetus to cutback management. Some analysts have focused attention on the causes or consequences of reduced expenditures for programs and personnel while others have focused on strategies designed to buffer the impact of fiscal stress on public employees and the delivery of governmental services. A recent study by Klingner and Nalbandian indicates that cutback management can be viewed as an institutional response to conflict among the four basic values underlying public sector human resource managem

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복문수. "An Analysis on Fiscal Equity Effects of the Shared Property Taxation in Seoul Metropolitan City." Korean Governance Review 25, no. 2 (2018): 75–101. http://dx.doi.org/10.17089/kgr.2018.25.2.004.

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Liu, Qiongzhi, and Xikai Zhang. "A Study on the Effects of Tax Reduction Policies on Fiscal Sustainability in China." Sustainability 15, no. 10 (2023): 7831. http://dx.doi.org/10.3390/su15107831.

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Tax reduction policies can promote economic development, employment, and social equity in the short term. Especially during economic downturns, their effects are even more pronounced. Following the massive tax cuts amounting to 4 trillion yuan in China in 2022, the government work report for 2023 has revealed that tax reduction will continue to be the central theme of fiscal policies. However, amidst a backdrop of economic growth slowdown, China is facing objective challenges such as sluggish growth in fiscal revenues, rising inflexibility in fiscal expenditures, mounting debt burdens, and fis

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Citoni, Guido, Domenico De Matteis, and Margherita Giannoni. "Vertical Equity in Healthcare Financing: A Progressivity Analysis for the Italian Regions." Healthcare 10, no. 3 (2022): 449. http://dx.doi.org/10.3390/healthcare10030449.

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Background: The aim of this paper is to measure for the first time in Italy the progressivity of healthcare financing systems at the regional level by using the Kakwani index (KI), the most widely used summary measure of progressivity in the healthcare financing literature. Methods: KIs were reported by region and by health financing sources for the year 2015. Results: There were significant vertical inequities in healthcare financing at both national and regional level. OOP (out-of-pocket) payments and value added tax were slightly regressive; income taxation on firms and households was progr

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Idris, A., and H. Dzugwahi. "Balancing Revenue Allocation: A Comparative Analysis of Vertical and Horizontal Distribution Mechanisms in Public Finance – Evidence from Nigeria, South Africa, and Mexico." European Review in Accounting and Finance 9, no. 1 (2025): 1–10. https://doi.org/10.5281/zenodo.14810891.

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Revenue allocation is a fundamental pillar of public finance, aimed at ensuring the equitable distribution of financial resources among different levels of government to promote economic stability, governance efficiency, and social equity. This study provides a comparative analysis of the vertical and horizontal revenue distribution mechanisms in Nigeria, South Africa, and Mexico, three federations with distinct yet comparable revenue-sharing frameworks. By employing a qualitative research approach, this study examines policy documents, legal frameworks, government reports, and academic litera

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Goyeneche Toscano, Maximiliano. "Adhesión del régimen de vigilancia y control fiscal a los principios de gestión y gerencia pública en el marco constitucional colombiano." Control Visible 4 (October 10, 2024): 57–70. http://dx.doi.org/10.70254/controlvisible.2024.4.47.

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This article examines the evolution of the fiscal oversight and control regime in Colombia from the perspective of public management and administration. Through a qualitative analysis of doctrine, legislation, and jurisprudence, the study seeks to understand how this system has evolved, particularly following the 1991 constitutional reform. The research reveals significant progress in implementing a more proactive and preventive fiscal control framework, focused on efficiency, economy, and equity. However, persistent challenges remain, such as effective resource management and the prevention o

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Wildowicz-Szumarska, Anna. "Is redistributive policy of EU welfare state effective in tackling income inequality? A panel data analysis." Equilibrium 17, no. 1 (2022): 81–101. http://dx.doi.org/10.24136/eq.2022.004.

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Research background: Income inequality has risen sharply since the 1990s, despite the increase in the average size of redistribution in countries representing different welfare state models. The problem of increasing income inequality is currently a challenge for the EU economies, not only with well-established liberal traditions, but also with conservative and social-democratic ones. Therefore, it is worth conducting research on the redistributive effects of fiscal policy. Purpose of the article: The article aims to show the redistributive effects of fiscal policy, paying particular attention

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Kopańska, Agnieszka. "Partial Fiscal Decentralization and Local Government Spending Policy." e-Finanse 14, no. 3 (2018): 21–31. http://dx.doi.org/10.2478/fiqf-2018-0017.

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AbstractThe aim of this paper is to analyze how limits in revenue and spending autonomy of sub-sovereign governments influence their decisions. Revenue and spending autonomy indicators for Polish towns were established and used in analysis on school education expenditures during 2003–2016. The influence of limits on revenue autonomy on municipal spending has been extensively addressed in both theoretical and empirical literature. However, studies related to spending autonomy are rare. The analysis presented in this paper suggests that when limits exist in spending autonomy, more decentralized

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Silalahi, Heriantonius, and Budi Kurnia. "Analysis of VAT Rate Increase: Social Justice and Strengthening Sustainable Economic Growth." Journal Economic Business Innovation 1, no. 4 (2025): 228–41. https://doi.org/10.69725/jebi.v1i4.157.

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Purpose: This study analyzes the effects of the gradual increasing of Value Added Tax (VAT) rate in Indonesia on fiscal space, household consumption, and the usage of VAT revenue for some social welfare programs. Set against a backdrop of increasing economic difficulty, the research examines how tax reforms can both enhance government revenue, while also protecting public health supported by ongoing government investment, especially among low-income households. Method: This study uses regression analyses to evaluate the impact of increased VAT rates and the tax-to-GDP ratio on household consum

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Zevaya, Faradina, Junaidi Junaidi, Mustaqim Siga, Putri Intan Suri, Parmadi Parmadi, and Rifa Masni Kaya. "Implementing Vertical Fiscal Policy in Jambi: Strategic Planning and Sustainable Development for Regencies and Cities." Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning 9, no. 1 (2025): 131–46. https://doi.org/10.36574/jpp.v9i1.640.

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In Jambi Province, fiscal imbalances between regencies and cities necessitate a comprehensive approach to ensure equity and efficiency in resource allocation. This study aims to analyze the implementation of vertical fiscal policy in Jambi, focusing on disparities in fiscal capacity and the role of fiscal transfers, such as General Allocation Funds (DAU), Specific Allocation Funds (DAK), and Revenue Sharing Funds (DBH). The objective is to assess fiscal independence and recommend strategies to strengthen local taxing power. The study employs a mixed-method approach, combining quantitative anal

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Marisetty, Nagendra. "Analysing The Shifts in Bond Yields, Equity Returns, And Economic Indicators in India: Pre- and Post-COVID-19 Comparison." IOSR Journal of Economics and Finance 16, no. 1 (2025): 16–35. https://doi.org/10.9790/5933-1601011635.

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The COVID-19 pandemic brought unprecedented economic disruptions, reshaping global financial markets, and influencing the dynamics of bond yields, equity returns, and associated economic factors. This study explores the impact of the COVID-19 pandemic on bond yields, equity returns, and key economic factors in India, utilizing data from September 2017 to December 2022. The dataset consists of 30 observations from the months before the COVID-19 outbreak and 30 observations from the months after. The analysis incorporates variables such as 10- year Government Securities (G-Secs) and 91-day Treas

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Oliveira, Rafaela, Gonçalo Santinha, and Teresa Sá Marques. "The Impacts of Health Decentralization on Equity, Efficiency, and Effectiveness: A Scoping Review." Sustainability 16, no. 1 (2023): 386. http://dx.doi.org/10.3390/su16010386.

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Decentralization is considered an important component of participatory democracy. However, despite its widespread implementation in the healthcare sector, its impact on health systems’ performance remains unclear. Using a theoretical framework based on the World Health Organization’s five decentralization variables—geography and sociodemographics, organization of political processes, functions and economic weight, steering, and control—we conducted a scoping review to unveil causal mechanisms linking each feature to equity, efficiency, and effectiveness. Following the PRISMA protocol, 1627 art

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Nurwahyuni, Nurwahyuni, Faradita Farid, Anna Nurjanna, et al. "Analysis of Commercial and Fiscal Profits, Leverage on Profit Persistence at PT. Mighty True Great." Jurnal Ilmu Manajemen Profitability 8, no. 2 (2024): 241–51. https://doi.org/10.26618/profitability.v8i2.13922.

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This study, titled "Analysis of Commercial and Fiscal Profits, Leverage on Profit Persistence at PT. Mighty True Great," aims to investigate the impact of differences in commercial and fiscal profits, leverage, and their combined effects on profit persistence at PT. Mighty True Great. The research employs quantitative methods and utilizes financial statements from 2017 to 2019 for data analysis. Financial statements serve as a crucial tool for conveying a company's financial status to various stakeholders. Profit quality, particularly profit persistence, is an essential component in assessing

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Bhattarai, Dhundi Raj. "Capital Adequacy Ratio and Financial Performance of Commercial Banks in Nepal." Tribhuvan University Journal 36, no. 01 (2021): 96–105. http://dx.doi.org/10.3126/tuj.v36i01.43583.

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The Purpose of this study is to measure the impact of capital adequacy ratio i.e., core capital ratio, supplementary capital ratio, and total capital fund ratio; financial performance i.e., return on assets and return on equity as well as their relationship. It has also focused on effect of capital adequacy ratio on financial performance of commercial banks in Nepal. Descriptive and casual comparative research design has been used in this study. It is based on secondary sources of data. The data were collected from annual audit report of twenty-six commercial banks from fiscal year 2012/13 to

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JEFFERSON, THERESE, SIOBHAN AUSTEN, RACHEL ONG, MARIETTA E. A. HAFFNER, and GAVIN A. WOOD. "Housing Equity Withdrawal: Perceptions of Obstacles among Older Australian Home Owners and associated Service Providers." Journal of Social Policy 46, no. 3 (2017): 623–42. http://dx.doi.org/10.1017/s0047279417000058.

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AbstractHousing wealth dominates the asset portfolios of the older population in Australia and many other countries. Given the anticipated spike in fiscal costs associated with population ageing, there is growing policy interest in housing equity withdrawal (HEW) to finance living needs in retirement. This paper sheds light on homeowners’ perceptions of the obstacles associated with two forms of HEW: mortgage equity withdrawal (where thein situhome owner increases his/her housing-related debt) and downsizing (where housing equity is released by moving to a lower-valued property). We uncover a

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Wooldridge, Blue, and Heidi Jane M. Smith. "US sub-national governmental response to the ‘Great Recession’: implications for the ‘equitable distribution of the costs and benefits of public services’." International Review of Administrative Sciences 83, no. 3 (2015): 425–42. http://dx.doi.org/10.1177/0020852315585056.

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Experts suggest that when faced with fiscal stress public managers can engage in three coping practices: an actual cutback in services, expansion of existing financial resources, or reduction in work force. During the Great Recession (2007–2012), US subnational governments utilized all three of these practices. The purpose of this article is to identify coping mechanisms used by state and local governments to respond to the Great Recession, and identify approaches to minimize the negative and disproportionate impact of these actions on women, minorities, and the economically disadvantaged. The

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Khan, Ahmad. "Note: Analysis of Key Determinants of Tax Policy and Administration." LAHORE JOURNAL OF ECONOMICS 4, no. 1 (1999): 115–27. http://dx.doi.org/10.35536/lje.1999.v4.i1.a8.

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Introduction Similar to most countries, the objectives of the taxation system in Pakistan are not well-defined. Historically, the primary objective has been resource generation for the government. The taxation system has simultaneously addressed the secondary objectives of promoting area/sectorspecific economic activities, discouraging undesired imports/production, encouraging savings and investment. These objectives were met through a variety of tax concessions and exemptions, rebates and credits, differentiated tax rates and tariffs. The revenue shortfalls/leakages resulting from preferentia

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Judijanto, Loso, and Muhamad Ammar Muhtadi. "The Effect of Law Number 7 of 2021 on Harmonization of Tax Regulations on Fiscal Justice in Indonesia." West Science Law and Human Rights 2, no. 04 (2024): 397–403. http://dx.doi.org/10.58812/wslhr.v2i04.1364.

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Law No. 7 of 2021 on Harmonisation of Tax Regulations is a landmark reform in Indonesia aimed at enhancing tax compliance, promoting fiscal justice, and aligning the country’s tax framework with international standards. This study provides a jurisdictional analysis of the law, examining its key provisions, impact on tax compliance, revenue collection, and socio-economic implications. The results show that the law has significantly broadened the tax base, improved tax transparency, and introduced progressive measures to promote equity, including a carbon tax and revised income tax brackets. How

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Lafuente-Lechuga, Matilde, Úrsula Faura-Martínez, and Olga García-Luque. "European social models in times of crisis: Sapir’s contribution reviewed." International Journal of Sociology and Social Policy 38, no. 3/4 (2018): 295–311. http://dx.doi.org/10.1108/ijssp-08-2017-0095.

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Purpose The purpose of this paper is to show evidence of the divergence of welfare outcomes in the European Union (EU) during the economic crisis, which made the European social model fail, and the convergence among European countries halt. This study reviews Sapir’s model for classifying European welfare state systems and adapts it to the new reality, taking into account Europe 2020 targets on poverty reduction and employment growth. Design/methodology/approach Two variables are used in the application of Sapir’s graphical analysis to European social models: the employment rate as efficiency

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