Results 141 to 150 of about 1,445 (218)
Pension Systems (Un)sustainability and Fiscal Constraints: A Comparative Analysis
ABSTRACT Using an overlapping generations model, two new indicators of public pension system sustainability are proposed: the pension space, which measures the capacity to pay for pension expenditures out of labour taxation, and the pension space exhaustion probability reflecting demographic uncertainties.
Burkhard Heer +2 more
wiley +1 more source
ABSTRACT With fewer young people entering public service, public employers and the corresponding trade unions aim at signaling that they offer attractive working conditions. However, in the struggle for attractive conditions, labor market conflicts occur between public employers and public sector unions when bargains fail. According to signaling theory,
Christian Heide, Florian Keppeler
wiley +1 more source
Social Equity Practices in Public Financial Management: A Conceptual Review and Proposed Reforms
ABSTRACT Equity has been at the core of public finance going at least as far back as 1776 when Adam Smith included it as one of four canons of a good tax in his classic An Inquiry into the Nature and Causes of the Wealth of Nations (Tax Project Institute 2025).
John R. Bartle +2 more
wiley +1 more source
From Dark Alleys into the University Light: Dilemmas of Academic Consulting
Journal of Management Studies, EarlyView.
Katrin Heucher +2 more
wiley +1 more source
ABSTRACT A survey experiment on US elected local policymakers allows us to test how incumbents strategically use infrastructure projects in their electoral campaigns. Each local official is presented with a scenario in which they are asked to imagine that they are going to run for office again and that a new infrastructure project has just been ...
Eleanor Florence Woodhouse +2 more
wiley +1 more source
This dissertation traces how ‘the taxpayer’ is assembled as a subject for political action on the state and First Nations governments. Theoretically, the dissertation draws on an analytics of governmentality which focuses on the multiplicity of non-state elements of governing.
openaire +1 more source
ABSTRACT As the public sector increasingly adopts AI‐powered automated decision systems (ADS), understanding how citizens experience and value ADS use in public decision‐making is both normatively and practically important. Therefore, we examine and compare the effects of seven attributes of public values on citizens' support for ADS adoption in two ...
Guimin Zheng +4 more
wiley +1 more source
THE EFFECT OF TAXPAYER UNDERSTANDING ON MSMES TAXPAYER COMPLIANCE
openaire +1 more source
Is a More‐Than‐Minimal State the Meta‐Utopia?
ABSTRACT Part III of Anarchy, State, and Utopia defends the minimal state as a framework for utopia. On Bader's reconstruction, this defense contains two justificatory strands: a common ground argument, which shows the minimal state to be compatible with the widest range of utopian associations, and an approximation argument, which holds it to be the ...
Carlo Ludovico Cordasco
wiley +1 more source
Philanthropy for the Disenfranchised
ABSTRACT Philanthropy has an uneasy relationship with democracy. It distributes decision‐making power plutocratically, in proportion to wealth. It allows unelected, unaccountable, and often untrustworthy individuals to shape social outcomes. And it does so in domains where democracy should be authoritative. Yet, at the same time, philanthropy does much
Jacob Barrett
wiley +1 more source

