Results 231 to 240 of about 42,140 (316)

Musings from a Vectosaur: Malaria in 2026. [PDF]

Malariaworld J
Lluberas MF.
europepmc   +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

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

Commentary: Fixing Fraying? A Response to Milinkovic and Hurley. [PDF]

Healthc Policy
Duckett S.
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

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

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

Evidence on the Porter hypothesis: China's Resource Tax Law may be a path to achieve corporate sustainable development. [PDF]

PLoS One
Zhang X, He Y.
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

Expert perspectives on recent US digital medicine regulation policy changes and the TEMPO pilot. [PDF]

NPJ Digit Med
Gilbert S, Dai T.
europepmc   +1 more source