This thesis measures the tax effort and taxable capacity in Libya and examines an important research question: " Has the tax burden reached the level of full tax capacity in Libya?". The main motivation of the study is the need to diversify the sources of the Libyan economy. To …
"60" Result
Sort By:
Technology acceptance, especially internet banking acceptance has become a vital issue in the business world today. A number of studies agree on the importance of customer adoption and full utilization of internet banking services as the key factors for banks to achieve the bene…
The importance of focusing on performance measurement systems (PMSs) in the public sector has increased following the introduction of new public management (NPM) initiatives, which placed a greater emphasis on organisational accountability and performance measurement. PMSs have …
This thesis attempts to identify important factors that may affect the pricing and the probability of default of high yield bonds offered by shipping companies; and factors that may influence the pricing and the probability of underpricing of shipping US initial public offerings…
This thesis investigates redistributive impacts of fiscal policies at household level in a middle income developing country, Turkey, in 2003. It utilizes the benefit and tax incidence methodologies and applies the welfare dominance analysis and summary indices of progressivity t…
The environment of Jordanian private hospitals has never been so complex and challenging as at present. There are huge influences on these hospitals in the current climate. Managers in these hospitals are finding themselves, more than ever before, confronted by increasing pressu…
This thesis examines the development by local authorities of alternative models of ownership of public housing, focusing on large scale voluntary transfers (LSVTs) to specially created housing associations. I attempt to place stock transfer within the wider policy context of cha…
In this thesis, I use a political economy of trade policy approach to analyze the issues of strategic lobbying and taxation choice. The thesis contains 4 papers together with an introduction, literature review and conclusion. In Chapter 3, a lobbying-influence model is presented…
An important component of the New Public Management, which has spread through many countries in the world, is the emergence of hybrid governance, a structure which has replaced traditional hierarchical governance in many parts of the public sector. Hybrid governance lies between…
Reforming the UK’s corporation tax code is becoming more of a widespread political concern than the preoccupation of specialists. This functionalist study offers an interpretation, and assesses the arguments. It views the corporation tax code as public law, energised by politica…
This thesis examines the theoretical and empirical relationship between modes of governance and public service efficiency. We argue that different modes of governance yield different levels of efficiency depending on the nature and scale of the transactions upon which they are d…
Demand for health services is growing, but funding is often failing to keep pace. To ensure that budgets are balanced and that delivered services continue to be high quality, decision makers are having to set priorities, removing funding from some services- this is disinvestment…
This study calls into question the use of sovereign bond yield differentials (spread) as an indicator of fear of default during the euro crisis. The spread between the German bund and other euro area sovereign bonds has been widely employed by academics and regulators primarily …
The last two decades have seen significant changes in the role that local authorities play in the development of new social rented housing. Local authorities were traditionally concerned with the development of publicly funded social housing in the form of council housing. Since…
Gloucestershire County Council (GCC) had embarked on a process of change. Reductions in public sector funding, increases in the numbers of vulnerable people and the need to save money across its services were outlined within its 2015 strategy 'Meeting the Challenge 2 - 'Together…
Higher education plays an important role in economic growth, job creation and export performance. It also has implications for research and knowledge creation. However, there is a notable lack of studies conducted in MENA, and other Arab countries. In particular, there is a dear…
This study of the neoliberal experiment in Chile from 1973 to 2015 uses the social harm approach. It offers an alternative evaluation of the benefits and harms of the experiment, the ways in which Chileans understand its consequences and where the legitimacy of the model unravel…
Motivated by unresolved debates on the appropriateness of accrual accounting in the public sector context and limited empirical support justifying its suitability within developing countries, this research seeks to fill such important knowledge gap. It expands the ongoing intere…
This thesis investigates the implementation of performance-based budgeting through a case-study of Indonesia. It examines the use by government officials/practitioners of performance information in the planning and budget-making process at the national level within Indonesia. In…