Results 211 to 220 of about 303,295 (312)

Should Taxpayers Pay People to Obey Environmental Laws? [PDF]

, 1995
Humbach, John A
core   +1 more source

Other People's Money: Political Embeddedness on Pension Boards, Alternative Assets and Investment Fees

Public Budgeting &Finance, EarlyView.
Abstract State‐administered pension plans report paying roughly $20 billion each year in fees to external asset managers, much of it for high‐cost, high‐risk “alternative” assets such as private equity and hedge funds. These outcomes involve trillions in pension investments that affect the retirement security of millions of public sector workers and ...
Jeffrey C. Diebold, Cody R. Taylor
wiley   +1 more source

Taxpayers' Share of US Prescription Drug and Insulin Costs: a Cross-Sectional Study. [PDF]

J Gen Intern Med
Schrier E, Himmelstein DU, Gaffney A, McCormick D, Woolhandler S.   +4 more
europepmc   +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

Reformation of science publishing: the Stockholm Declaration. [PDF]

R Soc Open Sci
Sabel B, Larhammar D.
europepmc   +1 more source

Better VAT for Both Explicit and Implicit Financial Fees

Public 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

Advocacy Priorities of the American College of Cardiology at the 2025 Legislative Conference. [PDF]

JACC Adv
Kharawala A, Winchester D, Bortnick AE.
europepmc   +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