Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future
Public Budgeting &Finance, EarlyView.Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley +1 more source
Learning From 25 Years of Changes in Business Tax Policy
Public Budgeting &Finance, EarlyView.Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley +1 more source
Public Health Measures and Prevention of Alcohol-Associated Liver Disease. [PDF]
J Clin Exp Hepatol, 2022 Ayares G +5 more
europepmc +1 more source
There Is Always a Bigger Fish. Determinants of Power Perceptions in Swiss Biodiversity Policy
Policy Studies Journal, EarlyView.ABSTRACT The Advocacy Coalition Framework (ACF) views power as crucial in policy processes, but the nature of coalition power, its determinants, and how to empirically measure it remain understudied. In this article, we use a mixed method approach and social network analysis to explore power relationships in the biodiversity policy subsystem in ...
Alix d'Agostino +2 more
wiley +1 more source
Luxembourg and Ireland in global financial networks: Analysing the changing structure of European investment funds. [PDF]
Trans Inst Br Geogr, 2022 Wójcik D, Urban M, Dörry S.
europepmc +1 more source
International commitments on climate‐friendly investment liberalisation: A green straitjacket?
Review of European, Comparative &International Environmental Law, EarlyView.Abstract Meeting the objectives of the Paris Agreement will require considerable capital mobilisation. International investment agreements (IIAs) govern and promote financial flows. However, their alignment with international climate objectives has, thus far, either been non‐existent or insufficient.
Stefanie Schacherer
wiley +1 more source
Regulation &Governance, EarlyView.ABSTRACT During and following the Covid‐19 pandemic, the European Union (EU) is taking first steps toward a European Health Union (EHU). There is no set definition of what an EHU is, but in this paper, we explore the popular support for different designs of an EHU, including a pillar in which healthcare policy competences are shared between the EU and ...
R. Beetsma, F. Nicoli
wiley +1 more source
The introduction of tobacco excise taxation in the Gulf Cooperation Council Countries: a step in the right direction of advancing public health. [PDF]
BMC Public Health, 2022 Delipalla S +9 more
europepmc +1 more source
The Governor's Dilemma and Regime Complexity: Diversification and Differentiation
Regulation &Governance, EarlyView.ABSTRACT States, firms, and other types of governors routinely rely on intermediaries to govern issues on their behalf. Such indirect governance drives regime complexity: governors frequently enlist multiple intermediaries for governing an issue. I theorize that governors foster complexity to maximize utility from indirect governance.
David Hagebölling
wiley +1 more source
Re‐Imagining Regulatory Governance
Regulation &Governance, EarlyView.ABSTRACT This paper invites the readers to rethink regulatory governance by examining how trust‐based and rule‐based governance interact. To do this, it uses analytical narratives of three fictional polities: “Trustland”, “Regland”, and “Concordia”. Each polity represents a stylized model of governance: Trustland is anchored in trust‐based governance ...
David Levi‐Faur
wiley +1 more source