Social Equity Practices in Public Financial Management: A Conceptual Review and Proposed Reforms
Public Administration, EarlyView.ABSTRACT Equity has been at the core of public finance going at least as far back as 1776 when Adam Smith included it as one of four canons of a good tax in his classic An Inquiry into the Nature and Causes of the Wealth of Nations (Tax Project Institute 2025).
John R. Bartle +2 more
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
No Free Lunch in Competency-Based Health Professions Education: Exploring Trade-Offs, Value, and Shared Investment in Health Professions Education. [PDF]
Perspect Med EducRhoney DH +8 more
europepmc +1 more source
The Practice and Origins of Performance Measurement: Assessing the Sunnyvale Model, 1984–2023
Public Administration Review, EarlyView.ABSTRACT Few regulatory reforms are as celebrated or emulated as the performance measurement system of Sunnyvale, California, which inspired the Government Performance and Results Act of 1993 and countless other national and local efforts. This study presents the first longitudinal, cross‐programmatic analysis of a performance measurement system ...
Joyce Kasing Tagal +2 more
wiley +1 more source
Underinvestment in Information: Coalition Stability and Cost-Sharing in Oligopolies [PDF]
Eliane Catilina
openalex +1 more source
Barriers to and facilitators of coalface primary care reform in England: a qualitative study. [PDF]
BJGP OpenJackson Am C +4 more
europepmc +1 more source
The Archetype "Growth and Underinvestment" in the Details Manufacturing Market
Dreamland Incorporation IRD
openalex +1 more source
Underinvestment and optimal capital structure under environmental constraints
, 2023 Pengfei Luo +3 more
openalex +1 more source
Underinvestment, capital structure and strategic debt restructuring
This paper shows that shareholders' option to renegotiate debt in a period of financial distress exacerbates Myers' (1977) underinvestment problem at the time of the firm's expansion.
Pawlina, Grzegorz
core
Skills, Not Just Will: Experimental Evidence From Uganda on Transparency in Public Procurement
Public Administration Review, EarlyView.ABSTRACT Governments are usually the largest purchasers of goods and services, creating significant opportunities for corruption. We study whether offering training and technical assistance to procurement officials in 50 Ugandan districts prompted them to publish procurement actions on an online public portal, as legally required.
Mark T. Buntaine +4 more
wiley +1 more source