Results 141 to 147 of about 6,981 (147)
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 Budgeting &Finance, EarlyView.Abstract Traditionally, clean energy project developers relied on tax equity financing, where they partner with investors who have large tax liabilities and can use tax credits more efficiently. The IRA expanded the tax credits and introduced a mechanism that allowed developers to “sell” their tax credits: transferability.
David Talavera‐Zabre
wiley +1 more source
Chromatin Remodelling Complexes in Plant Adaptation to Abiotic Stress: Mechanisms and Perspectives
Plant, Cell &Environment, EarlyView.ABSTRACT As sessile organisms, plants have evolved elaborate epigenetic regulatory networks to adapt to a wide range of abiotic stress. Chromatin remodelling is a core epigenetic regulatory mechanism that refers to the process by which chromatin remodelling complexes mediate dynamic changes in chromatin spatial conformation and DNA accessibility ...
Xiuxiu Zhang, Yueran Zhang, Jiang Li
wiley +1 more source
Do's and Don'ts in Peace Negotiations: Learning From the Arab‐Israeli Peace Negotiations
Peace &Change, EarlyView.ABSTRACT This article suggests practical information on the requirements for successful negotiations. Building on extensive research in archives and more than 100 in‐depth interviews with senior decision‐makers and negotiators who were involved in the Arab‐Israeli conflict, the article outlines the basic qualities that negotiators, mediators, and ...
Raphael Cohen‐Almagor
wiley +1 more source
Photochemistry and Photobiology, EarlyView.Far‐UVC (200–235 nm) has emerged as a safe and effective indoor disinfection tool, but effects on skin immunomodulation remain unclear. This study demonstrates that 222 nm far‐UVC converts trans‐urocanic acid (UCA) to its biologically active cis isomer at levels comparable with solar radiation. In keratinocytes, far‐UVC alone caused modest increases in
Lizzie Thomas +4 more
wiley +1 more source
Partisanship, Deservingness, and the Attitudinal Policy Feedback Process for Social Policy
Policy 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
How Do Policy Narratives Evoke Emotions? An Appraisal‐Theoretic Approach
Policy Studies Journal, EarlyView.ABSTRACT Research on policy narratives acknowledges the crucial role that emotions play within communication and sense‐making. Especially the Narrative Policy Framework (NPF) has placed emotion at the center of attention and stressed that affect‐imbued stories are key for how individuals make sense of the world and navigate through the policy process ...
Sonja Blum +2 more
wiley +1 more source