How Do Public Policy Processes Influence Public Fiscal Choices Tax Politics and Policy Outcomes?
Kim, Koomin (author)
Barrilleaux, Charles (university representative)
Klay, William E. (committee member)
Berlan, David (committee member)
Florida State University (degree granting institution)
College of Social Sciences and Public Policy (degree granting college)
School of Public Administration and Policy (degree granting department)
"How Do Public Policy Processes Influence Public Fiscal Choices, Tax Politics, and Policy Outcomes?" In order to answer this primary research question, this dissertation investigated the major tax policy issues including TIEAs at the Global level, TELs, and sin tax at the State level. It is based on the motivation that the previous literature showed weak linkages between theories of the policy process and taxation. In addition, since tax policies are highly associated with the policy process, linking policy process to tax policies is essential for future scholarly development. Further, it is will promote understanding dynamics of policy process associated with tax policies in the American states and countries. "Dynamics in Transnational Coalitions for Tax Justice" intends to link coalition theory and TIEAs by applying 2-mode network analysis using country level data from 2000 to 2012. According to analysis, major national coalitions shown in TIEAs are evolved from the U.S. British’s Crown Dependencies, Australia, Nordic countries, and Asia and South America. It is highly associated with the pressure from powerful nations and national alliance, terrorism and global financial crisis. In addition, international relations reflect both realism and idealism. Realism reflects the pressure from the U.S. UK and G20 whereas realism involves the coalition formed by Nordic countries actively participate TIEAs to cope with tax havens. "Comprehensive Process of Policy Adoption: Tax and Expenditure Limitations (TELs) Agenda Setting and Decision Making" intends to link diffusion framework and policy stage model to tax policies but also comparative politics that how states act on each stage of policy process by applying event history analysis (EHA) using state data from 1970 to 2006. According to analysis, this study shows that (1) having a direct democracy initiative continuously affects the adoption process of TELs; (2) states will imitate other similar states’ TELs based on size(expenditure) during the agenda setting process; and (3) defeated TELs is induced by anticipatory competition that states behave strategically, and successful passage of TELs are driven by direct democracy, and professionalized legislature rather than regional diffusion factors. "Why do State Governments Rely on Sin Tax?" intends to integrate the typology of mortality politics and rational choice theory to explain determinants for sin tax reliance across states by applying panel data analysis using state data from 1980 to 2015. According to analysis, this study demonstrates that overall sin tax reliance is mainly determined by industrial (economic) and religious forces interaction with political institutions, wealth maximization of state governments, and first reveals the moderating role of political institutions (forces) in incorporating interests as well as incrementalism of state sin tax reliance Both morality politics and rational choice theory adopted in this study better explains the determinants of sin tax reliance across states. Sin tax dependence across states can be seen as political game along with incrementalism rather than paternalism or promoting welfare for citizens. Overall, this dissertation demonstrates that policy process is highly associated with Global and state tax policy. This dissertation proved that tax policy is a political process that it is directly related to "who gets what", meaning that taxation cannot be detached from political environment. In addition, this dissertation contributes to the scholarship on comparative and global politics, taxation and network by applying policy process theory on taxation. In addition, this dissertation contributes to integrating policy stage model and diffusion framework, morality politics and rational choice theory, and offers the new insights associated with network dynamics. Practically, three papers will provide information regarding each country seeking to make international agreements and maintain its relationship overtime. For state governments, findings from this study also have implications for state governments that intend to adopt tax related policies, and seek to raise revenue or reduce detrimental behaviors as a policy objective. Future research is recommended to analyze dynamics of coalitions in other policy areas. In addition, it is recommended that integrate policy stage model, diffusion framework in other policy areas, and integrate morality politics and rational choice theory as well as analyze cross effects between sin tax elements.
November 3, 2016.
A Dissertation submitted to the Reubin O'D. Askew School of Public Administration and Policy in partial fulfillment of the Doctor of Philosophy.
Includes bibliographical references.
Charles Barrilleaux, University Representative; William E. Klay, Committee Member; David Berlan, Committee Member.
Florida State University
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