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A Sociology of Fiscal and Financial Policy in the United States

dc.contributor.authorWatkins, Kate
dc.contributor.chairCornwell, Benjamin T.
dc.contributor.committeeMemberBerezin, Mabel M.
dc.contributor.committeeMemberYoung, Cristobal
dc.date.accessioned2021-03-15T13:42:11Z
dc.date.available2023-01-11T07:01:16Z
dc.date.issued2020-12
dc.description174 pages
dc.description.abstractThis dissertation explores the social structures of state-level financial and fiscal policies in the United States seeking to uncover how these policies and their evaluation processes influence inequality outcomes. In three papers, each comprising a chapter of the dissertation, I explore the social structures influencing outcomes for state-level financial literacy, income tax, and tax expenditure evaluation policies, respectively. In the first chapter, I present a discourse analysis of state-level financial literacy legislation between 1997 and 2017. During this time, financial literacy reforms maintained near-universal support, while they persistently failed to meet their intended outcomes. I extend Meyer and Zucker’s (1989) theory of permanently failing organizations toward a theory of permanently failing government reform. The second chapter employs a panel model analysis to predict the progressivity of state-level individual income tax rates during the time period of 1981 through 2015—a period characterized as the “permanent tax revolt” (Marin 2008). Findings suggest that higher income inequality is associated with more progressive income tax structures, while states with a higher share of the population that is nonwhite tend toward less progressive structures. In the third chapter, drawing from Oregon income tax expenditure evaluation between 1995 and 2018, I find that formal policy evaluation processes are embedded in their institutional, political, and economic environments. This suggests that evaluation reporting alone may be insufficient to overcome policy ‘lock-in effects’ (Pierson 1993).
dc.identifier.doihttps://doi.org/10.7298/f0xq-e273
dc.identifier.otherWatkins_cornellgrad_0058F_12344
dc.identifier.otherhttp://dissertations.umi.com/cornellgrad:12344
dc.identifier.urihttps://hdl.handle.net/1813/103441
dc.language.isoen
dc.subjectFinancial Literacy
dc.subjectFiscal Sociology
dc.subjectPolitical Sociology
dc.subjectPublic Policy
dc.subjectTaxation
dc.titleA Sociology of Fiscal and Financial Policy in the United States
dc.typedissertation or thesis
dcterms.licensehttps://hdl.handle.net/1813/59810
thesis.degree.disciplineSociology
thesis.degree.grantorCornell University
thesis.degree.levelDoctor of Philosophy
thesis.degree.namePh. D., Sociology

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