Institutions of public judgment established by social contract and taxation. [PDF]
Proc Natl Acad Sci U S AKessinger TA, Plotkin JB.
europepmc +1 more source
Tax Evasion Prediction Using Financial Ratios and Machine Learning: A Hybrid Model Based on MLP, Naive Bayes, SVM, and Harmony Search Optimization [PDF]
MAHA MOHEY Elweshihy +1 more
openalex +1 more source
Loopholes and the Incidence of Public Services: Evidence From Funding Career and Technical Education
Journal of Policy Analysis and Management, Volume 45, Issue 1, Winter 2026.ABSTRACT In 2015, Michigan increased its Career and Technical Education (CTE) funding and changed its funding formula to reimburse programs based on student progression through program curricula. Although this change nearly doubled program completion rates, student enrollment and persistence were unaffected; instead, administrators accelerated student ...
Thomas Goldring +3 more
wiley +1 more source
Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]
PLOS Glob Public HealthEtter-Phoya R +4 more
europepmc +1 more source
State Capture—Institutionalized Corruption of the South African Revenue Service
Thunderbird International Business Review, Volume 68, Issue 1, Page 123-135, January/February 2026.ABSTRACT This study provides valuable insight for scholars, practitioners, and government officials on how a local office of a respected international consulting firm became associated with allegations of illicit influence and state capture. The article presents how political and business leaders used a government agency, the South African Revenue ...
Jennifer H. Heckel, Prescott C. Ensign
wiley +1 more source
Regulatory Territory and General Deterrence Across Borders: Swiss Banks' Territorial Self-Categorizations and Responses to U.S. Extraterritorial Law Enforcement. [PDF]
Adm Sci QReuter E, Überbacher F, Scherer AG.
europepmc +1 more source
International Journal of Urban and Regional Research, Volume 50, Issue 1, Page 191-220, January 2026.Abstract Henry George advocated for capturing land value increases for public ends. The active approach of public authorities organizing and financing land development can help capture higher land value increases, as Hartman and Spit indicate. However, this approach hardly happens in developing countries, where the coalition of private developers and ...
Nannan Xu
wiley +1 more source
The illicit cigarette market in the Democratic Republic of the Congo (DRC): Findings from a cross-sectional study of empty cigarette packs. [PDF]
PLOS Glob Public HealthMdege ND +9 more
europepmc +1 more source