Results 181 to 190 of about 4,655 (258)

Learning From 25 Years of Changes in Business Tax Policy

open access: yesPublic 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

Unintended Consequences of Fiscal Governance Rules on the Long‐Term Financial Position of State Governments

open access: yesPublic Budgeting &Finance, EarlyView.
ABSTRACT Fiscal governance rules are viewed as prudent tools that promote balanced budgets, lower tax burdens, and ensure modest use of long‐term debt. However, these rules can create incentives that inadvertently worsen the government's long‐term financial position. Focusing on unfunded retiree benefits and long‐term debt, this study finds that states
Sharon N. Kioko
wiley   +1 more source

Partisanship, Deservingness, and the Attitudinal Policy Feedback Process for Social Policy

open access: yesPolicy Studies Journal, EarlyView.
ABSTRACT In an era of identity‐based partisan polarization, we examine whether social policies can still generate positive attitudinal feedback among beneficiaries. Drawing on nationally representative survey data, we demonstrate that partisanship conditions the policy feedback process through divergent perceptions of group deservingness.
Chris Faricy, Christopher Ellis
wiley   +1 more source

Explaining Burden Reduction in Municipal Service Delivery: The Case of Streamlined Electric Vehicle Charger Permitting in California

open access: yesPublic Administration Review, EarlyView.
ABSTRACT Administrative burdens are deliberate policy choices, as governments can proactively design rules and procedures to shape burdens experienced by citizens. While existing research has examined the effects of burden reduction strategies, less is known about the factors driving burden reduction actions at the local level.
Shan Zhou, Emma Mast
wiley   +1 more source

Contextualizing the Effect of Community Social Capital on Racial Health Disparities: The Moderating Role of Racial Segregation and Citizen Ideology

open access: yesPublic Administration Review, EarlyView.
ABSTRACT While public administration research has made important strides in understanding social capital, less is known about how its effects vary across populations and contexts. This study investigates how racial segregation and citizen ideology shape the relationship between community social capital and flu vaccination rates among White and Black ...
Jing Peng, Kaifeng Yang
wiley   +1 more source

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