Results 241 to 250 of about 42,140 (316)

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

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

Unintended Consequences of Fiscal Governance Rules on the Long‐Term Financial Position of State Governments

Public Budgeting &Finance, EarlyView.
ABSTRACT Fiscal governance rules are viewed as prudent tools that promote balanced budgets, lower tax burdens, and ensure modest use of long‐term debt. However, these rules can create incentives that inadvertently worsen the government's long‐term financial position. Focusing on unfunded retiree benefits and long‐term debt, this study finds that states
Sharon N. Kioko
wiley   +1 more source

Looking back at 20 years of Open Access publishing at Nucleic Acids Research. [PDF]

Nucleic Acids Res
Roberts R.
europepmc   +1 more source

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

Partisanship, Deservingness, and the Attitudinal Policy Feedback Process for Social Policy

Policy Studies Journal, EarlyView.
ABSTRACT In an era of identity‐based partisan polarization, we examine whether social policies can still generate positive attitudinal feedback among beneficiaries. Drawing on nationally representative survey data, we demonstrate that partisanship conditions the policy feedback process through divergent perceptions of group deservingness.
Chris Faricy, Christopher Ellis
wiley   +1 more source

T-cell receptor anti-CMV CDR3s from bone marrow samples are associated with a worse overall survival for recurrent acute myeloid leukemia. [PDF]

Leuk Res Rep
Paul S, Aboujaoude MT, Barker VR, Hudock TR, Sahoo A, Blanck G.   +5 more
europepmc   +1 more source

Navigating the Power of the Purse—Fiscal Irresponsibility, Process Failures, and the New Constitutional Stress Test

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, G. William Hoagland, Philip G. Joyce, Thomas S. Kahn, Elaine Y. Lu   +4 more
wiley   +1 more source

Regulatory Territory and General Deterrence Across Borders: Swiss Banks' Territorial Self-Categorizations and Responses to U.S. Extraterritorial Law Enforcement. [PDF]

Adm Sci Q
Reuter E, Überbacher F, Scherer AG.
europepmc   +1 more source