Results 171 to 180 of about 1,558 (216)

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

There Is Always a Bigger Fish. Determinants of Power Perceptions in Swiss Biodiversity Policy

open access: yesPolicy 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

Downward comparisons enhance carbon credit policy sustainability: Lab evidence. [PDF]

open access: yesiScience
Hu C   +8 more
europepmc   +1 more source

Walking the Regulatory Line: The Effects of a Disbursement Quota on Foundations

open access: yesPublic Administration Review, EarlyView.
ABSTRACT Foundations exist to support charitable causes over an extended period, allowing investment returns to improve social conditions. In many countries, this is regulated by a required payout percentage each year. The existing research, overwhelmingly from the United States, has examined foundations' regulatory compliance under the static ...
Nathan J. Grasse   +2 more
wiley   +1 more source

When Business Breaks the Rules: The Value of a Criminology‐Informed “Organizational” Perspective for the Regulation of White‐Collar and Corporate Crimes

open access: yesRegulation &Governance, EarlyView.
ABSTRACT This article argues that if the aspiration is to enhance regulatory and governance responses to white‐collar and corporate crimes, consideration of the organization of these offending behaviors must be central to the scholarly, practice, and policy discussion.
Nicholas Lord, Michael Levi
wiley   +1 more source

Representation, medical examination, and the effectiveness of underwriting: Evidence from a life and health insurance company

open access: yesRisk Management and Insurance Review, EarlyView.
Abstract This study examines whether underwriting methods—representation, medical examination, extra premiums, and coverage—effectively mitigate adverse selection using data from an insurance company. Regarding representation, we focus on statements disclosing pre‐existing medical conditions.
Chia‐Ling Ho   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy