Results 161 to 170 of about 6,288 (266)

Bonds on the Ballot: What Voters (Don't) Know About Debt Financing and Why It Matters

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract American subnational governments commonly require voters to approve bond proposals, reflecting historical concerns about legislative shortsightedness. Yet voters need an understanding of how bond financing works to make choices consistent with preferences. Existing literature makes it unclear whether voters have such knowledge.
Shanna Pearson‐Merkowitz   +3 more
wiley   +1 more source

Other People's Money: Political Embeddedness on Pension Boards, Alternative Assets and Investment Fees

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract State‐administered pension plans report paying roughly $20 billion each year in fees to external asset managers, much of it for high‐cost, high‐risk “alternative” assets such as private equity and hedge funds. These outcomes involve trillions in pension investments that affect the retirement security of millions of public sector workers and ...
Jeffrey C. Diebold, Cody R. Taylor
wiley   +1 more source

A Framework for Sales Tax Base Expansion: Food Taxation in North Carolina and Applications for Other States

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract The review of sales tax exemptions represents a significant undertaking for states across the United States. This analysis introduces a set of tax policy criteria to evaluate these exemptions in response to prevalent stakeholder considerations. We implement these criteria in the context of North Carolina's exemption of unprepared food from the
Whitney Afonso, Alex Combs
wiley   +1 more source

From Opportunity to Constraint: Structural Inequities in Public Pension Fund Investing

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract This study examines how structural features shape participation in private equity across U.S. state and local public pension systems. Using panel data from the Boston College Public Plans Database the analysis introduces the concept of structural asymmetries to explain persistent differences in access to illiquid investment strategies ...
Odd J. Stalebrink
wiley   +1 more source

Better VAT for Both Explicit and Implicit Financial Fees

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract Recently, several countries have initiated reforms on their VAT regimes to include financial services, following the emergence of various methods for taxing both implicit and explicit fees. This article provides a theoretical and empirical analysis of these reforms.
Guillermo Peña
wiley   +1 more source

Prescription Use and Spending After the Introduction of a Real-Time Prescription Benefit Tool.

open access: yesJAMA Netw Open
Zink A   +6 more
europepmc   +1 more source

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