Results 91 to 100 of about 1,445 (218)

Taxpayer Experience as a Mediator Between Its Antecedents and Taxpayer Satisfaction

open access: yesJURISMA : Jurnal Riset Bisnis & Manajemen
This study aims to determine the direct influence of servicescape and service quality on taxpayer experience. It also seeks to ascertain the direct impact of servicescape and service quality on taxpayer satisfaction. Additionally, the study aims to explore the indirect effect of taxpayer experience as a mediator in the relationship between servicescape
Sari, Yohana, Rachman, M Yudy
openaire   +2 more sources

The Association of Medicaid Estate Recovery with Homeownership, Home Equity, and Medicaid Enrollment

open access: yesThe Milbank Quarterly, EarlyView.
Policy Points This study examines the association between the implementation of Medicaid estate recovery and homeownership, home equity, and Medicaid enrollment among low‐income adults. Estate recovery is associated with a decrease in Medicaid enrollment among unmarried, low‐income older adults and a decrease in home equity overall and among Black ...
AMANDA SPISHAK‐THOMAS
wiley   +1 more source

Stretching Scarce Authorizing Legislation as Far as Possible: A Legislative History of the 340B Drug Pricing Program

open access: yesThe Milbank Quarterly, EarlyView.
Policy Points The original purpose of the 340B program was to exempt Public Health Service Act funded clinics and state and local public hospitals from the inflationary best‐price component of the recently enacted Medicaid drug rebate program. The secondary purpose was to reduce drug prices for these clinics and hospitals in order to preserve and ...
SAYEH NIKPAY   +2 more
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK

open access: yesJurnal Riset Akuntansi dan Bisnis Airlangga, 2018
This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as ...
Listyowati   +2 more
doaj  

The Carceral Shadow: Criminal Justice as a Determinant of Health and Challenges for Policymakers

open access: yesThe Milbank Quarterly, EarlyView.
Policy Points The criminal justice system functions as a primary social determinant of health in the United States, generating disproportionate physical, psychological, and chronic health burdens on Black communities and other marginalized groups. Policing structural barriers—including qualified immunity, police union contracts, and municipal financing
RASHAWN RAY, KEON GILBERT
wiley   +1 more source

THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley   +1 more source

DIGITAL TECHNOSCIENTIFIC SOCIALITIES AS AN ENTANGLED COMMONS

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract In this contribution I examine digital technoscientific socialities through ethnographic fieldwork with Health for All, an interdisciplinary network formed at the start of the Covid‐19 outbreak. I expand the entangled commons framework for anthropological inquiry into collaborative, data‐intensive science, arguing that digital technoscientific
Lucilla Barchetta
wiley   +1 more source

The Evolution of the Earnings Distribution in a Sustained Growth Economy: Evidence from Australia*

open access: yesEconomic Record, EarlyView.
We examine the evolution of earnings inequality, risk and mobility in Australia from 1991 to 2020 using a 10 per cent sample of administrative tax records from the ALife dataset. Our main findings are summarised as follows. First, earnings inequality follows a distinctive trajectory: top‐end inequality increased during the 1990s and 2000s but declined ...
Darapheak Tin   +2 more
wiley   +1 more source

Kepatuhan Wajib Pajak Memoderasi Pengaruh Kesadaran, Pemeriksaan, dan Penagihan terhadap Penerimaan Pajak

open access: yesJurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers
Dinda Kurnia Ramadhani Batubara   +1 more
doaj   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

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