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- Title
- Three essays on applications of intrahousehold resource allocation models.
- Creator
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Pamornpathomkul, Santikorn, Dickie, Mark, Gerking, Shelby, Scrogin, David, Rutstrom, Elisabet, University of Central Florida
- Abstract / Description
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This dissertation consists of three chapters on the topic of intrahousehold resource allocation models. The first chapter tests the unitary and general collective models of intrahousehold resource allocation for various household compositions. I find that, for the quasi-quadratic Engel curve specification, the overall results support the previous findings in the literature that the unitary model fails to explain how resources are allocated for all household types. However, when using the...
Show moreThis dissertation consists of three chapters on the topic of intrahousehold resource allocation models. The first chapter tests the unitary and general collective models of intrahousehold resource allocation for various household compositions. I find that, for the quasi-quadratic Engel curve specification, the overall results support the previous findings in the literature that the unitary model fails to explain how resources are allocated for all household types. However, when using the QUAIDS specification, the results can reject the unitary model only for smaller-sized households. The general collective model, on the other hand, cannot be rejected in either quasi-quadratic or QUAIDS and not in any of the household compositions. Overall, the results support the general collective model of household behavior rather than the unitary model.The second chapter derives and tests restrictions imposed by the collective model for households with more than two decision-makers in the absence of price variation. It extends the two-decision-maker model in chapter one to derive the testable restrictions for households with multiple decision makers using unconditional demand systems. Moreover, for comparison, a particular type of demand system that is conditional on distribution factors is also estimated as an alternative way to test the collective model. The results show that neither unconditional nor conditional demand systems can reject Pareto efficiency. Therefore, both approaches provide consistent outcomes supporting the hypothesis that the multiple-decision-maker households in Thailand behave in the Pareto efficient manner predicted by the collective model.Finally, my third chapter attempts to examine how one can exploit household-level consumption data to recover information about individual household members for situations with no price variation. By combining consumption data from single and couple households, I am able to estimate the resource shares and indifference scales (a variation of the standard equivalence scales in the collective settings) for each household member via a system of Engel curves. The results show that, in Thailand, wives are likely to have higher resource shares than husbands in the married-couple households, while wives with higher education have the ability to extract more household resources. However, resource shares for wives are smaller for older-married compared to younger-married couples. Moreover, if a female were to live alone, she would need approximately three-quarters of the couple's income to reach the same indifference curve, and hence the same standard of living, that she would attain as a wife in the married-couple household.
Show less - Date Issued
- 2011
- Identifier
- CFE0004150, ucf:49057
- Format
- Document (PDF)
- PURL
- http://purl.flvc.org/ucf/fd/CFE0004150
- Title
- Decision Making in Corporate Taxation.
- Creator
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Brown, Bonnie, Arnold, Vicky, Schmitt, Donna, Kelliher, Charles, Tian, Yu, Rupert, Timothy, University of Central Florida
- Abstract / Description
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This dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the...
Show moreThis dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the aggressiveness of experienced in-house corporate tax decision makers. Study 2 examines how situational factors in the corporate tax environment interact with individual traits to affect individual-level tax aggressiveness, focusing in greater depth upon the process of individual judgment and decision making. Study 3 extends the investigation of situational factors from individual-level decision making to a group-level analysis, examining individual-level and group-level decision making in a tax setting (i.e., tax compliance decisions).Overall, results reflect the complexity of the corporate tax environment. The effects of the situational factors examined in the dissertation generally influence decision makers' own perceptions. For example, Study 1 results suggest that tax advisor identity influences how corporate tax directors weight advice only if the advice is conservative and if the tax directors agree with the advice. Additionally, in Studies 2 and 3, decision maker perceptions are found to mediate the effects of manipulated situational factors. In Study 2, regulatory focus state indirectly influences individual tax aggressiveness through the perception of the tax advisor's level of client advocacy. In Study 3 decision maker type, a situational factor, affects tax compliance decision riskiness indirectly through feelings of responsibility for the possible outcomes of the decision. Collectively these studies contribute to the nascent literature on decision making in a corporate tax environment, helping to lay the groundwork for future studies in this area.
Show less - Date Issued
- 2016
- Identifier
- CFE0006269, ucf:51035
- Format
- Document (PDF)
- PURL
- http://purl.flvc.org/ucf/fd/CFE0006269
- Title
- DECISION-MAKER TRADE-OFFS IN MULTIPLE RESPONSE SURFACE OPTIMIZATION.
- Creator
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Hawkins, Alicia, Armacost, Robert, University of Central Florida
- Abstract / Description
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The focus of this dissertation is on improving decision-maker trade-offs and the development of a new constrained methodology for multiple response surface optimization. There are three key components of the research: development of the necessary conditions and assumptions associated with constrained multiple response surface optimization methodologies; development of a new constrained multiple response surface methodology; and demonstration of the new method. The necessary conditions for and...
Show moreThe focus of this dissertation is on improving decision-maker trade-offs and the development of a new constrained methodology for multiple response surface optimization. There are three key components of the research: development of the necessary conditions and assumptions associated with constrained multiple response surface optimization methodologies; development of a new constrained multiple response surface methodology; and demonstration of the new method. The necessary conditions for and assumptions associated with constrained multiple response surface optimization methods were identified and found to be less restrictive than requirements previously described in the literature. The conditions and assumptions required for a constrained method to find the most preferred non-dominated solution are to generate non-dominated solutions and to generate solutions consistent with decision-maker preferences among the response objectives. Additionally, if a Lagrangian constrained method is used, the preservation of convexity is required in order to be able to generate all non-dominated solutions. The conditions required for constrained methods are significantly fewer than those required for combined methods. Most of the existing constrained methodologies do not incorporate any provision for a decision-maker to explicitly determine the relative importance of the multiple objectives. Research into the larger area of multi-criteria decision-making identified the interactive surrogate worth trade-off algorithm as a potential methodology that would provide that capability in multiple response surface optimization problems. The ISWT algorithm uses an ε-constraint formulation to guarantee a non-dominated solution, and then interacts with the decision-maker after each iteration to determine the preference of the decision-maker in trading-off the value of the primary response for an increase in value of a secondary response. The current research modified the ISWT algorithm to develop a new constrained multiple response surface methodology that explicitly accounts for decision-maker preferences. The new Modified ISWT (MISWT) method maintains the essence of the original method while taking advantage of the specific properties of multiple response surface problems to simplify the application of the method. The MISWT is an accessible computer-based implementation of the ISWT. Five test problems from the multiple response surface optimization literature were used to demonstrate the new methodology. It was shown that this methodology can handle a variety of types and numbers of responses and independent variables. Furthermore, it was demonstrated that the methodology can be successful using a priori information from the decision-maker about bounds or targets or can use the extreme values obtained from the region of operability. In all cases, the methodology explicitly considered decision-maker preferences and provided non-dominated solutions. The contribution of this method is the removal of implicit assumptions and includes the decision-maker in explicit trade-offs among multiple objectives or responses.
Show less - Date Issued
- 2007
- Identifier
- CFE0001765, ucf:47272
- Format
- Document (PDF)
- PURL
- http://purl.flvc.org/ucf/fd/CFE0001765