Results 161 to 170 of about 768,760 (213)
The Effect of Ramadan on Tax Compliance: Empirical Evidence on Religiosity and Tax Morale
Kyklos, EarlyView.ABSTRACT This study examines how religiosity and tax morale affect voluntary and enforced tax compliance by comparing Ramadan and non‐Ramadan periods in Turkiye (Isparta). Data collected from a Turkish taxpayer sample were evaluated using multiple regression analysis.
Suleyman Dikmen
wiley +1 more source
Toxic utopia: Unseen ideology and “Le Politique” in China Miéville's The City & The City
Orbis Litterarum, EarlyView.Abstract What if ideology were not just hidden—but aesthetic? This article reads China Miéville's The City & The City not as a metaphor for division, but as a speculative blueprint for how politics operates through enforced invisibility. By threading Derrida's Absolute Other and Rancière's le politique through Miéville's uncanny urban layering, we ...
Bo Kampmann Walther, Rune Graulund
wiley +1 more source
A Polyphonic Debate on Social Equity Budgeting
Public Administration, EarlyView.ABSTRACT This paper is polyphonic (i.e., a debate involving multiple perspectives) and highlights emerging interdisciplinary thoughts on past, current, and future social equity budgeting (SEB). We present a vision for the field and emphasize the potential impact of this paper. We hope to enliven debates regarding context, underpinning philosophies, and
Bruce D. McDonald III +9 more
wiley +1 more source
Fighting Corruption Through Accountability? A Survey Experiment 感覺課責能否抑制貪腐?來自調查實驗的證據
Public Administration, EarlyView.ABSTRACT Democratic Weberian bureaucracy is facing great challenges upholding public values as we see turbulent party politics disrupt merit‐based systems, causing bureaucrats' goal displacement and conflicting compliance under multiple accountability mechanisms.
Ming‐feng Kuo, Hsini Huang
wiley +1 more source
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
An Analysis of Proactive State Monitoring of Local Government Debt Issuance
Public Budgeting &Finance, EarlyView.Abstract Debt monitoring rules are a type of fiscal rule that allows states to proactively oversee their local government borrowing. This study examines how these rules impact local borrowing costs using a mixed‐methods approach. It reviews state codes to classify debt monitoring features and creates a rigor index to measure state involvement.
Justina Jose
wiley +1 more source
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
“Justifying Military Conscription”
Philosophical Perspectives, EarlyView.ABSTRACT I argue that wartime military conscription can be justified only if potential conscripts have duties to enlist, or duties to participate in an enlistment lottery, that conscription forces them to discharge. I explore whether our interpersonal duties to rescue can ground a duty to enlist.
Helen Frowe
wiley +1 more source
Public Administration Review, EarlyView.ABSTRACT A growing body of experimental public administration research examines how structural arrangements in public services, such as delegating service delivery to public or private actors, shape citizens' blame attributions for service failures. However, the mechanisms underlying these attributions are less well understood.
Oscar Nowlan
wiley +1 more source
The “Professional Mortality” Problem in Early City Management: A Study of Organized Denial
Public Administration Review, EarlyView.ABSTRACT The early city management profession experienced appalling rates of attrition. This problem of “professional mortality” had been clearly recognized by the end of World War I: causes of attrition included threats and violence against managers, intense political interference in managers' work, and interpersonal missteps.
Ben Merriman
wiley +1 more source