Results 211 to 220 of about 26,172 (307)

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

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

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

Health taxation and need to pay health related taxes in Iran: A scoping review. [PDF]

open access: yesHealth Promot Perspect
Dargahi H   +2 more
europepmc   +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

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