Results 161 to 170 of about 701,242 (279)
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
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
Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Jurnal Akuntansi dan Keuangan, 2013 The purpose of this study is to determine whether motivational factors using the motivational indicators of posture affects individual taxpayer compliance in submit the annual tax return. Samples used are 36 individual taxpayers who run small businesses.
Yenni Mangoting, Arja Sadjiarto
doaj
Powerful representation of the poor? German welfare associations' narrative advocacy during COVID‐19
Policy Studies Journal, EarlyView.Abstract The COVID‐19 pandemic sparked unprecedented experimentation in the German social assistance system, leading to changes previously considered impracticable by policymakers. This included a sanctions moratorium, easier access to benefits, and temporary cash transfers, all of which were advocated by welfare associations—key organized interests ...
Christopher Smith Ochoa
wiley +1 more source
The Influence of Taxpayer Compliance Factors Toward Indonesian’s Personal Taxpayer
The International Journal of Accounting and Business SocietyPurpose — This research aims to evaluate and analyze the correlation between tax understanding and sanctions and taxpayer compliance while also investigating the role of risk preference and religiosity as moderating factors. Design/methodology/approach This investigation is an associative research study that employs a quantitative approach.
Ade Wirianti Agatha +2 more
openaire +1 more source
Public Administration Review, EarlyView.ABSTRACT The federal government, and its budget process, are facing unprecedented challenges. The federal debt is at historic levels, the process is in disarray, and the constitutional balance of powers is being challenged as never before. The debt, driven by growth in entitlement spending, stands at $38 trillion and is projected to continue to grow if
Carolyn Bourdeaux +4 more
wiley +1 more source
Fossil fuel feuds and the ICJ Advisory Opinion on Climate Change
Review of European, Comparative &International Environmental Law, EarlyView.Abstract The Advisory Opinion on Obligations of States in Respect of Climate Change by the International Court of Justice (ICJ) breaks new ground by clearly identifying fossil fuel production, licensing and subsidisation among the activities to which international climate change obligations apply, going as far as suggesting that such activities may ...
Harro van Asselt, Tejas Rao
wiley +1 more source
Regulation &Governance, EarlyView.ABSTRACT To address the shortcomings associated with state ownership, countries have implemented various legal strategies to curb political influence in state‐owned enterprises. This research studies whether these strategies constrain the government's ability to use their appointment powers for political considerations.
Pablo Torres
wiley +1 more source
How Well Do Governments Assess the Distributional Impacts of Policy?
Regulation &Governance, EarlyView.ABSTRACT Policy makers are showing increased interest in understanding the impacts of public policies on subgroups of the population. We provide the first cross‐regional comparison of distributional analyses by examining 907 benefit–cost analyses (BCAs) in the United States, the United Kingdom, and the European Union from 2016 through 2020.
Caroline Cecot +2 more
wiley +1 more source
Taxpayer Compliance Issues in Indonesia
This poster discusses the issue of low taxpayer compliance, highlighting the main factors that contribute to delayed or incomplete tax reporting. The visual explains several key issues such as low tax literacy, lack of administrative discipline, and compliance that improves only when audits are conducted.
openaire +1 more source