The Roles of Independent Legislative Fiscal Institutions: a Multidisciplinary Analysis
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The Roles of Independent Legislative Fiscal Institutions: a Multidisciplinary Analysis USMAN WAQQAS CHOHAN A THESIS IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY AT THE UNIVERSITY OF NEW SOUTH WALES, CANBERRA SCHOOL OF BUSINESS AUGUST 2018 1 This page is intentionally left blank. 2 Surname/Family Name : CHOHAN Given Name/s : USMAN WAQQAS Abbreviation for degree as give in the University calendar : PHD Faculty : UNSW CANBERRA School : SCHOOL OF ECONOMICS THE ROLES OF INDEPENDENT LEGISLATIVE FISCAL INSTITUTIONS: A Thesis Title : MULTIDISCIPLINARY ANALYSIS Abstract 350 words maximum: (PLEASE TYPE) This thesis approaches the question of the roles that can be fulfilled by Independent Legislative Fiscal Institutions, and it does so in a multidisciplinary manner, through six independent but logically-connected research papers. Independent Legislative Fiscal Institutions (IFIs) represent an institution of ever greater practitioner and academic interest, but a fuller understanding of their roles, and therefore their purpose, is left wanting due to the dispersion of analysis surrounding them across three separate literatures: economics, political science, and governance. Each literature approaches the question of the roles of IFIs in a tangential manner as part of some broader inquiry, and they provide rationales for these fiscal institutions steeped in arguments specific to these literatures. However, there is still a need to validate those literature-specific arguments through further evidence; and the claim that drives this thesis is that, only through a fuller and multidisciplinary synthesis of these literatures, along with the incorporation of a new literature (public administration), can progress be made in contextualizing the roles of IFIs in a comprehensive manner. The need for such an inquiry arises because, given that there is scant explicit consideration of the roles of IFIs, the ambiguities in their roles can and does incite severe budgetary conflicts. As such, the thesis develops multiple case studies to typologize the suggested roles, including: the United States, Canada, Australia, Fiji, and Iraq. In particular, the thesis identifies two types of roles for IFIs, as either (1) mechanistic-costing or (2) normative-advisory, and musters public value theory (from the public administration literature) to do so. Using the same public value lens, the thesis then proceeds to outline the limitations of its typologized roles, by indicating where the ingredients for both roles may be possible and yet where IFIs can still fall short of fulfilling them. Beyond that, the thesis aims to develop an understanding of special, context-specific roles for IFIs that can emerge in unique budgeting contexts, including as a ‘coordination mechanism’ within the broader accountability architecture (using Fiji), and as a vehicle for jumpstarting accountability in the budget process where fiscal architecture has been destroyed (using Iraq). Declaration relating to disposition of project thesis/dissertation 3 I hereby grant to the University of New South Wales or its agents the right to archive and to make available my thesis or dissertation in whole or in part in the University libraries in all forms of media, now or here after known, subject to the provisions of the Copyright Act 1968. I retain all property rights, such as patent rights. I also retain the right to use in future works (such as articles or books) all or part of this thesis or dissertation. I also authorise University Microfilms to use the 350 word abstract of my thesis in Dissertation Abstracts International (this is applicable to doctoral theses only). ………………………………………………… ……………………………………..……………… .……………………...…….… Signature Witness Signature Date The University recognises that there may be exceptional circumstances requiring restrictions on copying or conditions on use. Requests for restriction for a period of up to 2 years must be made in writing. Requests for a longer period of restriction may be considered in exceptional circumstances and require the approval of the Dean of Graduate Research. FOR OFFICE USE ONLY Date of completion of requirements for Award: 4 ORIGINALITY STATEMENT ‘I hereby declare that this submission is my own work and to the best of my knowledge it contains no materials previously published or written by another person, or substantial proportions of material which have been accepted for the award of any other degree or diploma at UNSW or any other educational institution, except where due acknowledgement is made in the thesis. Any contribution made to the research by others, with whom I have worked at UNSW or elsewhere, is explicitly acknowledged in the thesis. I also declare that the intellectual content of this thesis is the product of my own work, except to the extent that assistance from others in the project's design and conception or in style, presentation and linguistic expression is acknowledged.’ Signed …………………………………………….............. Date …………………………………………….............. COPYRIGHT STATEMENT ‘I hereby grant the University of New South Wales or its agents the right to archive and to make available my thesis or dissertation in whole or part in the University libraries in all forms of media, now or here after known, subject to the provisions of the Copyright Act 1968. I retain all proprietary rights, such as patent rights. I also retain the right to use in future works (such as articles or books) all or part of this thesis or dissertation. I also authorise University Microfilms to use the 350 word abstract of my thesis in Dissertation Abstract International (this is applicable to doctoral theses only). I have either used no substantial portions of copyright material in my thesis or I have obtained permission to use copyright material; where permission has not been granted I have applied/will apply for a partial restriction of the digital copy of my thesis or dissertation.' Signed ……………………………………………........................... Date ……………………………………………........................... AUTHENTICITY STATEMENT ‘I certify that the Library deposit digital copy is a direct equivalent of the final officially approved version of my thesis. No emendation of content has occurred and if there are any minor variations in formatting, they are the result of the conversion to digital format.’ Signed ……………………………………………........................... Date ……………………………………………........................... STATEMENT I hereby declare that this submission is my own work and to the best of my knowledge it contains no materials previously published or written by another person, or substantial proportions of material which have been accepted for the award of any other degree or diploma at UNSW or any other educational institution, except where due acknowledgement is made in the thesis. Any contribution made to the research by others, with whom I have worked at UNSW or elsewhere, is explicitly acknowledged in the thesis. I also declare that the intellectual content of this thesis is the product of my own work, except to the extent that assistance from others in the project's design and conception or in style, presentation and linguistic expression is acknowledged. Usman W. Chohan 11th August, 2018 5 ACKNOWLEDGEMENTS For all the cautionary tales that I had heard about the harrowing experience of writing a doctoral thesis, I have found instead that this effort of intellectual inquiry has been a pleasurably engaging reprieve. That is in no small part thanks to the people who have helped me to write this thesis. Above all, the greatest gratitude goes to Professor Kerry Jacobs, my supervisor and mentor. He had, over these past few years, provided me with cogent guidance and advice, without which, this thesis would likely never have come to fruition. Kerry struck the perfect balance between firmness and flexibility: directing my gaze, but allowing me the freedom to articulate my own interpretations. The experience of writing the thesis was nourished by engagements outside of the immediate doctoral enterprise, and I should like to thank the institutions that allowed me to branch out so as to regularly write and speak in their forums. These include The Conversation (Australia, France, the United States, and Africa), The Project (Channel 10, Australia), The Tax and Transfer Policy Institute (Australia), The Development Policy Institute (Australia), The Social Science Research Network (SSRN), BigThink (USA), The World Economic Forum’s Global Shapers (Australia), BBC World News, and SBS Radio in the following languages: Spanish, French, Hindi, and Urdu. This thesis is comprised of several publications, and I must express my thanks to anonymous referees, as well as the editors, of four journals: Parliamentary Affairs, The Australasian Parliamentary Review, The International Journal of Contemporary Iraqi Studies, and most of all, The International Journal of Public Administration. 6 I must also thank Frederick Stapenhurst for having put me on this path in the first place. He had said in 2014 that a doctoral undertaking was suited to my temperament and that I could discover interesting solutions to the problems that beset Legislative Budget Offices. He was right on both accounts. I must also express my profound gratitude to my co-supervisor, Professor Satish Chand, for his constant support and encouragement. For every publication I had, the first and kindest message of congratulations was his; and in the timely submission of this thesis, he was my absolute greatest support. I am also