Results 201 to 210 of about 701,242 (279)

For the Few, Not the Many: Tracing the Residualist and Compensatory Nature of British Energy Support

open access: yesEnvironmental Policy and Governance, Volume 36, Issue 3, Page 529-547, June 2026.
ABSTRACT Drawing on extensive documentary analysis, this article traces the evolution of British energy policy support since World War II. It analyses shifts in policy design through two interpretive lenses: eligibility (residualist vs. universalist) and function (compensatory vs. preventive).
T. M. Croon   +4 more
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

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

open access: yesIntelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 680-706, Summer 2026.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman   +2 more
wiley   +1 more source

The feasibility of integrating remote breath alcohol monitoring into ecological momentary assessment of intimate partner violence among young adults with a history of heavy drinking and aggression

open access: yesAddiction, Volume 121, Issue 6, Page 1458-1473, June 2026.
Abstract Aims We examined the feasibility and acceptability of pairing portable breathalyzers to assess field alcohol use with mobile ecological momentary assessment (EMA) to assess intimate partner violence (IPV; psychological, cyber, physical and sexual aggression) perpetration and victimization among undergraduates who drink heavily and were ...
Meagan J. Brem   +6 more
wiley   +1 more source

Exploring and Explaining the Use and Proliferation of Whole Life Orders in England and Wales

open access: yesThe Howard Journal of Crime and Justice, Volume 65, Issue 2, Page 167-179, June 2026.
ABSTRACT Whole life orders (WLOs) represent the power of the state to inflict harm at its most extreme, with such sentences being found to be in breach of the European Convention on Human Rights. However, very little research has endeavoured to understand the use of WLOs.
Hannah Gilman, Jake Phillips
wiley   +1 more source

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