Results 181 to 190 of about 6,273 (308)

Secrecy: An Epistemological Account

open access: yesNoûs, EarlyView.
ABSTRACT Although the ethical and political implications of secrecy are significant, I argue here that its fundamental nature is epistemological and that any account of its nature must be based on its epistemological profile. In particular, I propose examining secrecy within the framework of social and political epistemology, considering secrets as ...
Jesús Navarro
wiley   +1 more source

The Disciplining Impact of Local Fiscal Rules in the EU

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract Although research highlights the discipline‐enhancing effect of fiscal rules at the national level, little is known about their impact on local budgets. We employ a dynamic fiscal reaction function within an LSDVC framework to explore the relevance of different local fiscal rules in the EU using a panel dataset of 26 European countries over a ...
Beate Jochimsen, Christian Raffer
wiley   +1 more source

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

Challenges and solutions for global plastic governance. [PDF]

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

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