Three Essays on Taxation, Growth and Consumption

The purpose of this dissertation is to examine three distributional issues in macroeconomics. First I explore the effects fiscal federalism on economic growth across regions in China. Using the comprehensive official data set of China for 31 regions from 1952 until 1999, I investigate a number of indicators used by the literature to measure federalism and find robust support for only one such measure: the ratio of local total revenue to local tax revenue. Using a difference-in-difference approach and exploiting the two-year gap in the implementation of a tax reform across different regions of China, I also identify a positive relationship between fiscal federalism and regional economic growth. The second paper hypothesizes that an inequitable distribution of income negatively affects the rule of law in resource-rich economies and provides robust evidence in support of this hypothesis. By investigating a data set that contains 193 countries and using econometric methodologies such as the fixed effects estimator and the generalized method of moments estimator, I find that resource-abundance improves the quality of institutions, as long as income and wealth disparity remains below a certain threshold. When inequality moves beyond this threshold, the positive effects of the resource-abundance level on institutions diminish quickly and turn negative eventually. This paper, thus, provides robust evidence about the endogeneity of institutions and the role income and wealth inequality plays in the determination of long-run growth rates. The third paper sets up a dynamic general equilibrium model with heterogeneous agents to investigate the causal channels which run from a concern for international status to long-run economic growth. The simulation results show that the initial distribution of income and wealth play an important role in whether agents gain or lose from globalization.

The use of curriculum modifications and instructional accommodations to provide access for middle school students with autism to the general curriculum

The number of students identified as having autism increased by 500% in the past 10 years (United States Government Accountability Office, 2005). All students with disabilities are required to be placed in least restrictive environments and to be given access to the general curriculum in the major subjects of math, reading, writing, and science as mandated by federal legislation such as the Individuals with Disabilities Education Act (IDEA, 2004) and No Child Left Behind (NCLB, 2001). As a result of this legislation, an increasing number of students with autism are being educated in inclusive classrooms. Most studies on general education access and curriculum modifications and/or instructional accommodations center on students with intellectual disabilities (e.g. Soukup, Wehmeyer, Bashinski, & Boviard, 2007; Wehmeyer, Lattin, Lapp-Rincker, & Agran, 2003). Wehmeyer et al. (2003) and Soukup et al. (2007) found included students with intellectual disabilities had more access to the general curriculum than mostly self-contained students. This meant included students were more likely to be working on the general curriculum as mandated by NCLB than those in only self-contained classrooms. This study builds and expands the research of Wehmeyer et al., as well as Soukup et al., by examining how students with autism are given access to the general curriculum through curriculum modifications and instructional accommodations used by general education teachers in three schools. This investigation focused on nine inclusive classrooms for students with autism using a parallel mixed methods design (Newman, Newman, & Newman, 2011). Classroom observations using both an IEP related checklist and field notes, teacher interviews, an archival document review of the Individual Education Plan (IEP) for the selected students with autism were performed. Findings of this study were organized by interview questions and subsequent coding categories. Quantitative data were organized in a nominal scale. Participants asserted that their middle school students with autism functioned well in their classrooms, occasionally exhibiting behavioral differences. Most instructional accommodations on IEPs were being implemented by participants, and participants often provided additional instructional accommodations not mandated by the IEP. The majority of participants credited county workshops for their knowledge of instructional accommodations.

*Postsecondary access for individuals with psychological disabilities: An analysis of federal rulings and institutional philosophies, *policies, and practices

This study was a qualitative investigation, with demographic quantitative features, of post-secondary educational access and legal guidelines for individuals with psychological disabilities. Although disability laws have positively influenced post-secondary educational attitudes and practices relative to accommodating many individuals with disabilities, prevailing stigmas regarding mental illness have discouraged the equal access to higher education for individuals with psychological disabilities. Little research concentrating on this area was found.^ Thirty-six relevant legal case decisions, focusing on a variety of realms of higher education, were scrutinized. The policies, procedures, and practices of six Southeastern United States universities were analyzed through official documents and participant responses from disability service providers and other university employees. Comparisons were made between legal cases, and within and between universities. Case findings also provided standards through which participating university practices could be studied.^ The legal analysis revealed that most institutions did not discriminate against individuals with psychological disabilities. Practices of a few of these institutions, however, suggested non-compliance despite favorable decisions on their behalf. Institutions found to have discriminatory practices were cited for inadequate procedures, or for presumptive assessments of the educational functioning levels of individuals with psychological disabilities.^ Participant university practices generally suggested disability law compliance; however, certain campus interventions were determined to be ineffective in identifying, addressing, and communicating about the educational needs of individuals with psychological disabilities. The most effective services for these individuals, who were described as rapidly increasing in number but lagging in self-advocacy and acceptance by others, went beyond legal requirements.^ Recommendations were made for institutional practices concerning disability-related documentation, written standards and operations, and student identification and referral. Directions for future research focused on study skills training for students; exposure of mental health professionals to client educational needs; and expansion of the current research, on a nationwide collegiate level, and a parallel analysis focusing on business and industry. ^