Results 151 to 160 of about 701,242 (279)

Policymakers' Preferences Over Public–Private Modes of Service Delivery and Credit‐Claiming: Experimental Evidence

Public Administration, EarlyView.
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, Paolo Belardinelli, Nathan Lee   +2 more
wiley   +1 more source

Navigating the Algorithmic State: Public Values and Citizens' Preferences of AI‐Driven Public Service Delivery

Public Administration, EarlyView.
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, Heewon Lee, Wenhui Li, Yixin Liu, Tian Tang   +4 more
wiley   +1 more source

Is a More‐Than‐Minimal State the Meta‐Utopia?

Philosophy &Public Affairs, EarlyView.
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

Philosophy &Public Affairs, EarlyView.
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

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

Public 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

Public 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

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

Public 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

The Influence of Taxpayer Awareness, Service Quality, Compliance Cost on Motor Vehicle Taxpayer Compliance at Sidoarjo

E-Jurnal Akuntansi
Pajak Kendaraan Bermotor menyumbang hampir setengah, yaitu sebesar 42,3% dari seluruh pendapatan yang diperoleh Provinsi Jawa Timur pada tahun 2023. Dengan angka tersebut, jenis pajak ini menjadi penyumbang terbesar dalam total PAD Jawa Timur. Mendapat informasi tentang bagaimana Wajib Pajak di Sidoarjo mendapat pencerahan tentang perannya sebagai ...
Olivia Nuraini Rozakwaty, null Ni Ketut Lely Aryani Merkusiwati   +1 more
openaire   +1 more source

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

Tax and compliance of individual taxpayer

, 2020
This study aims to obtain empirical evidence about the relationship between income level, tax sanctions, and trust in government with individual taxpayer's compliance through tax morale. This study is designed as a quantitative, and the data analysis used is path analysis. The research sample was 100 individual taxpayers in Pamekasan Regency.
Andini, Meda, Rahmiati, Alfa
openaire   +1 more source