Results 161 to 170 of about 31,009 (233)

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

open access: yesPublic 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

Agency, Interrupted: Does Organizational Restructuring Improve Managerial Gender Parity? Testing a Disruption Hypothesis

open access: yesPublic Administration Review, EarlyView.
ABSTRACT Administrative restructuring is an organizational phenomenon suggested to improve under‐represented groups' managerial representation by disrupting networks and institutions. However, extant tests of a ‘disruption hypothesis’ are collectively inconclusive. We elaborate and test it with a qualitative‐to‐quantitative study of local health agency
Rebecca A. E. Kirley, Carlotta Varriale
wiley   +1 more source

Regulating via Conditionality: The Instruments of the New Industrial Policy

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Conditionality was a central concern in the development literature of the 1990s. With the significant expansion of targeted public support to private firms since the Great Financial Crisis, the issue of conditionality has once again become a focal point in industrial policy debates.
Fabio Bulfone, Timur Ergen, Erez Maggor
wiley   +1 more source

The Potential for Tax Reforms in Post‐War Ukraine

open access: yesScottish Journal of Political Economy, EarlyView.
ABSTRACT We analyze the major challenges for the Ukrainian tax system for the post‐war recovery of Ukraine. We identify the main areas of concern related to low compliance and high tax evasion and avoidance. Drawing on the recent economic literature and other countries' experiences, we propose realistic reforms to increase tax compliance and support ...
Anna Abate Bessomo   +2 more
wiley   +1 more source

Improving Implied Volatility Forecasts for American Options Using Neural Networks

open access: yesJournal of Futures Markets, Volume 46, Issue 6, Page 1137-1153, June 2026.
ABSTRACT This paper explores the application of neural networks to improve pricing of American options. Focusing on both American and European options on the S&P 100 index from January 2016 to August 2023, we integrate neural networks to model the difference between market‐implied and model‐implied volatilities derived from the Black‐Scholes and Heston
Haitong Jiang, Emese Lazar, Miriam Marra
wiley   +1 more source

Action Design Research for Actionable Knowledge Production: A Metareflexive Methodology for Digital Transformation and Innovation Studies

open access: yesCreativity and Innovation Management, Volume 35, Issue 2, Page 317-336, June 2026.
ABSTRACT The sociotechnical complexities and hidden dynamics shaping the evolution of digital transformation (DT) and innovation initiatives frequently elude traditional research approaches reliant on retrospective analysis, static and detached observation.
Siobhán Diglas, Kisito F. Nzembayie
wiley   +1 more source

Wage Differentials, Firm Investment, and Stock Returns

open access: yesInternational Review of Finance, Volume 26, Issue 2, June 2026.
ABSTRACT This study investigates the effects of labor costs on firms' capital investments and stock returns. I estimate wage premia across US industries and show that the negative investment‐return relation implied by q$$ q $$‐theory is steeper for firms paying high wage premia than for firms paying low wage premia.
Yongjun Kim
wiley   +1 more source

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