Results 161 to 170 of about 2,173 (265)

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

open access: yesPublic 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

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

Regional News, Regional Bias? Evidence From Media Discourses and Welfare Decisions in Germany

open access: yesPolicy Studies Journal, EarlyView.
ABSTRACT How do media representations of immigrants shape their treatment by street‐level bureaucrats? Despite a uniform federal legal framework, decision‐making varies substantially across local welfare offices. Though prior research links national news reporting and policy implementation, little is known about how regional variation in news reporting
Stefanie Rueß
wiley   +1 more source

Challenges and solutions for global plastic governance. [PDF]

open access: yesInnovation (Camb)
Wu W   +5 more
europepmc   +1 more source

The Gendered Path of Least Resistance: First Entry and Exit Behaviors of Public and Nonprofit Employees

open access: yesPublic Administration Review, EarlyView.
ABSTRACT Public and nonprofit organizations exhibit high rates of female employment often attributed to sector structures and social roles. To better understand how individual behaviors dynamically contribute to these distinctive ratios, we deconstruct public and nonprofit employment into gendered patterns of attraction and attachment.
Tiana Marrese, Ying Liu, Femida Handy
wiley   +1 more source

Law as Weak Integrity: Deflating Dworkinianism

open access: yesRatio Juris, EarlyView.
Abstract In this paper, I want to sketch out a conception of law that combines elements of Dworkinianism, positivism, and realism. I will argue that while Dworkin gets some fundamental things right, he should have stayed closer to the positivists and realists.
Christian Hiebaum
wiley   +1 more source

On the Design of a European Health Union: Public Preferences, Trust, and Experience With the Covid‐19 Crisis

open access: yesRegulation &Governance, EarlyView.
ABSTRACT During and following the Covid‐19 pandemic, the European Union (EU) is taking first steps toward a European Health Union (EHU). There is no set definition of what an EHU is, but in this paper, we explore the popular support for different designs of an EHU, including a pillar in which healthcare policy competences are shared between the EU and ...
R. Beetsma, F. Nicoli
wiley   +1 more source

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