Tax cuts and tax compliance: evidence from grants to Green municipalities
Fiscal Studies, EarlyView.Abstract This work examines whether a reduction in a salient local tax can increase tax compliance. To achieve identification, we leverage a quasi‐natural experiment occurring in Italy: since 2016, a regional law has granted a reduction in the waste tax burden for inhabitants of municipalities with an efficient waste collection system.
Pasquale Giacobbe +3 more
wiley +1 more source
Intention to Delay Retirement and Its Influencing Factors Among Near-Retirement Nurses: A Cross-Sectional Study. [PDF]
J Nurs ManagChen J +7 more
europepmc +1 more source
Using home‐equity release to strengthen retirement incomes: potential and challenges
Fiscal Studies, EarlyView.Abstract Using comprehensive administrative data on Danish retirees’ wealth, this paper documents how home‑equity holdings vary across age, income and wealth groups. We show – using simulated equity‑extraction scenarios – that accessing home equity could substantially increase retirement replacement rates throughout the socio‐economic distribution ...
Svend E. Hougaard Jensen +2 more
wiley +1 more source
The evolution of China's youth sport policies-a systematic analysis based on national policy texts 2013-2023. [PDF]
Front Sports Act LivingShi P, Bairner A.
europepmc +1 more source
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal of Accounting Research, EarlyView.ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER +2 more
wiley +1 more source
Evidence asymmetry in Australian public spending: why health alone cannot bear a higher burden of proof. [PDF]
Front Public HealthLee L +4 more
europepmc +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
COVID-19 legislative response and challenges in Republic of Korea. [PDF]
Front Public HealthShin HY, Ki M.
europepmc +1 more source
Insights from the Presidential Addresses to the Agricultural Economics Society
Journal of Agricultural Economics, EarlyView.ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley +1 more source
From pandemic experience to institutional reform: building sustainable financing for infectious disease preparedness. [PDF]
Osong Public Health Res PerspectLee JK.
europepmc +1 more source