Results 221 to 230 of about 26,172 (307)

Intergovernmental Grants, Fiscal Autonomy, and Local Budgeting: Evidence of Reference Dependence From Korea

Public Budgeting &Finance, EarlyView.
Abstract This study employs a panel threshold regression to examine how own‐source revenues and unconditional grants affect internal expenditures of Korean local governments. Guided by mental accounting theory, we argue that revenue sources create distinct “accounts,” shaping expenditure choices. Results reveal two thresholds (0.310% and 0.401%) beyond
Kyungmin Yoo, Sangheon Kim, Kwang Bin Bae   +2 more
wiley   +1 more source

Is NICE failing to prioritise environmentally sustainable health care? [PDF]

Br J Gen Pract
Radcliffe E, von Heimendahl S.
europepmc   +1 more source

An Analysis of Proactive State Monitoring of Local Government Debt Issuance

Public Budgeting &Finance, EarlyView.
Abstract Debt monitoring rules are a type of fiscal rule that allows states to proactively oversee their local government borrowing. This study examines how these rules impact local borrowing costs using a mixed‐methods approach. It reviews state codes to classify debt monitoring features and creates a rigor index to measure state involvement.
Justina Jose
wiley   +1 more source

Confronting federal censorship of social vulnerability index. [PDF]

Lancet Reg Health Am
Huang SJ, McCoy RG.
europepmc   +1 more source

Learning From 25 Years of Changes in Business Tax Policy

Public 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

The representation of migrants in policy and parliament: A Bacchian analysis of the UK's immigration health surcharge. [PDF]

Crit Soc Policy
Alexander J, Macgregor A, Lessard-Phillips L, Sedgley T, Forbat L.   +4 more
europepmc   +1 more source

Refinancing Federal Loans to Support Transportation Infrastructure: Lessons From the COVID‐19 Pandemic

Public Budgeting &Finance, EarlyView.
Abstract The COVID‐19 pandemic exposed critical vulnerabilities in U.S. transportation infrastructure, resulting in widespread project delays, suspensions, and cancellations. In response, borrowers turned to refinancing to mitigate revenue shortfalls and benefit from historically low interest rates. This paper analyzes the surge in refinancing activity
Muhammet Mustafa Sever, Jonathan L. Gifford, Carter B. Casady   +2 more
wiley   +1 more source

Taxing experiences: theorizing negative incidents at the frontlines. [PDF]

Public Manag Rev
Keulemans S, Schaap D.
europepmc   +1 more source

Unintended Consequences of Fiscal Governance Rules on the Long‐Term Financial Position of State Governments

Public Budgeting &Finance, EarlyView.
ABSTRACT Fiscal governance rules are viewed as prudent tools that promote balanced budgets, lower tax burdens, and ensure modest use of long‐term debt. However, these rules can create incentives that inadvertently worsen the government's long‐term financial position. Focusing on unfunded retiree benefits and long‐term debt, this study finds that states
Sharon N. Kioko
wiley   +1 more source