Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future
Public 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
Wavelet-Based Health Monitoring Approach for Train Door Actuation Using Motor Current Analysis. [PDF]
Sensors (Basel)Shiao Y, Gadde P, Bollepelly M.
europepmc +1 more source
Philosophy and Phenomenological Research, EarlyView.ABSTRACT In this essay, I present a theory of attunement, the agent's readiness to attend to a target. I focus on attunement to reasons for action, and in particular, on sensitivity to moral reasons. After noting that many claims regarding moral perception are better construed as claims regarding moral attention, I separate perceptual from attentional ...
Wayne Wu
wiley +1 more source
Research on the Control Algorithm for a Brushless DC Motor Based on an Adaptive Extended Kalman Filter. [PDF]
Sensors (Basel)Jinwu T +5 more
europepmc +1 more source
Design and evolution of a triad twisted string actuator for controlling a two degrees of freedom joint: improving performance and simulating active transmission adjustment. [PDF]
Front Robot AICrosby D +4 more
europepmc +1 more source
Periodontology 2000, EarlyView.Abstract Objectives Smoking tobacco is a critical modifiable risk factor for periodontal and peri‐implant diseases. This narrative review integrates established behavioral theories with communication‐based psychological processes to propose an evidence‐based model for smoking cessation support in periodontal care.
Christoph A. Ramseier
wiley +1 more source
Fault Ride-Through Optimization Scheme for Hybrid AC/DC Transmission Systems on the Same Tower. [PDF]
Sensors (Basel)Chu X, Liu Q, Fu L, Yu S, Wang W.
europepmc +1 more source
Leveraging an Unhappiness Lens for Smarter Policies
Policy Studies Journal, EarlyView.ABSTRACT Traditional policy research has largely focused on enhancing happiness or well‐being, privileging positive outcomes as the primary metric of success. We argue that a systematic focus on the drivers of unhappiness—rather than solely on happiness—offers a complementary analytical framework that can uncover hidden societal deficits and broaden ...
Marine Coupaud +2 more
wiley +1 more source
Validation of Filament Materials for Injection Moulding 3D-Printed Inserts Using Temperature and Cavity Pressure Simulations. [PDF]
Materials (Basel)Battegazzore D +3 more
europepmc +1 more source
Key Practices of Knowledge Mobilization in Local Policy Settings
Public Administration Review, EarlyView.ABSTRACT The literature on knowledge mobilization (KM) acknowledges the complex processes involved in the application of evidence to policy. However, the everyday activities employed by knowledge mobilizers to facilitate these processes have proved difficult to capture and codify.
Rosie Havers +3 more
wiley +1 more source