Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

PUBLIC FINANCE, TAXATION (37 journals)

Showing 1 - 35 of 35 Journals sorted alphabetically
American Economic Journal : Economic Policy     Full-text available via subscription   (Followers: 164)
Analyses of Social Issues and Public Policy     Hybrid Journal   (Followers: 14)
Annals of Public and Cooperative Economics     Hybrid Journal   (Followers: 6)
Annual Review of Public Health     Open Access   (Followers: 33)
Antitrust Bulletin     Hybrid Journal   (Followers: 8)
Australian Journal of Public Administration     Hybrid Journal   (Followers: 214)
BMC Public Health     Open Access   (Followers: 126)
Canadian Public Policy / Analyse de Politiques     Hybrid Journal   (Followers: 4)
Corporate Governance International Journal of Business in Society     Hybrid Journal   (Followers: 4)
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
Economics of Governance     Hybrid Journal   (Followers: 8)
Financial Internet Quarterly     Open Access  
Governance : An International Journal of Policy, Administration and Institutions     Hybrid Journal   (Followers: 51)
HOLISTICA ? Journal of Business and Public Administration     Open Access  
Institute of Public Affairs Review: A Quarterly Review of Politics and Public Affairs, The     Full-text available via subscription   (Followers: 8)
International Journal of Business Governance and Ethics     Hybrid Journal   (Followers: 5)
International Journal of Corporate Governance     Hybrid Journal   (Followers: 4)
International Journal of Disclosure and Governance     Hybrid Journal   (Followers: 6)
International Journal of Organization Theory and Behavior     Hybrid Journal   (Followers: 1)
International Journal of Public Health     Hybrid Journal   (Followers: 15)
International Journal of Public Policy     Hybrid Journal   (Followers: 5)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Business Thought     Full-text available via subscription  
Journal of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Management and Governance     Hybrid Journal   (Followers: 8)
Journal of Monetary Economics     Hybrid Journal   (Followers: 95)
Journal of Public Affairs     Hybrid Journal   (Followers: 1)
Journal of Public Economics     Hybrid Journal   (Followers: 76)
Journal of Public Economics Plus     Open Access  
Journal of Public Policy     Hybrid Journal   (Followers: 26)
Jurnal Akuntansi dan Perpajakan     Open Access  
Public Integrity     Full-text available via subscription   (Followers: 1)
Public Money & Management     Hybrid Journal   (Followers: 7)
Public Understanding of Science     Hybrid Journal   (Followers: 15)
Similar Journals
Journal Cover
Economics of Governance
Journal Prestige (SJR): 0.431
Citation Impact (citeScore): 1
Number of Followers: 8  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1435-8131 - ISSN (Online) 1435-6104
Published by Springer-Verlag Homepage  [2469 journals]
  • Third-party intervention in secessions

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      Abstract: Abstract This paper presents and solves a model of ethnically motivated warfare which treats annexations as the explicit outcomes of secessions. An ethnic group within one country may want to engage in a secession in order to join its ethnic peers in the annexing country. The annexing country decides whether or not to support the separatist ethnic group in the conflict. I use this model to discuss how equilibrium behavior depends on economies of scale in the public good provision, ethnic heterogeneity, and sanctions. Among others, I find that sanctions can have the seemingly paradoxical effect of increasing conflict intensity
      PubDate: 2022-03-22
       
  • Correction to: United we feel stronger' On the Olympics and political
           ideology

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      PubDate: 2022-02-22
      DOI: 10.1007/s10101-022-00269-y
       
  • The impact of winter Olympic games participation on NHL attendance

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      Abstract: Abstract The Winter Olympics occur once every four years during the first few weeks of February, which is in the middle of the National Hockey League (NHL) regular season. Prior to 1998, the International Olympic Committee prohibited participation by professional athletes. Beginning in that year, the governing body changed the policy to explicitly permit professionals to participate. For the next 20 years, the NHL allowed players to represent their country by participating, in part based on the hope that it would increase demand for the sport. In 2017, the league reversed this decision citing fatigue and significant disruption to the regular season. Previous policy analysis has focused on post-Olympics team performance effects of player participation. To our knowledge, no previous studies have considered the effects on demand for NHL games. Controlling for a variety of other possible factors, we study the effects of the Olympics on game-level attendance. We find that having players on the team roster who participated in the Games does increase attendance in the short run. Thus, it is possible that the original policy shift by the IOC was correct as the benefits to Olympic participation may outweigh the costs.
      PubDate: 2022-02-18
      DOI: 10.1007/s10101-022-00264-3
       
  • Shocks to issue salience and electoral competition

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      Abstract: Abstract We propose a two party electoral competition model to analyze the effects of an exogenous shock over the relative issue salience on the strategic policy choices of the parties. We find that both parties strategically shift their policy choices from their ideal points towards the ideal point of the median voter of the newly salient issue. The polarization of the distribution of the voters preferences produces a disadvantage for one of the parties, which is forced to implement a large policy shift. We argue that a large policy shift may break a party internal balance among its different factions, which in turn may produce important disruptions in the party system. We illustrate our arguments with an analysis of recent events in Catalonia and the UK.
      PubDate: 2022-02-14
      DOI: 10.1007/s10101-022-00267-0
       
  • United we feel stronger' On the Olympics and political ideology

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      Abstract: Abstract Collective ideologies are a feature of the Olympic Games as individual athletes represent entire nations. Prior research has explored one dimension of Olympic ideology, finding a link between national pride and hosting the Olympics. This paper extends the literature by considering a wider variety of ideological indicators, including willingness to fight for country, confidence in government, and beliefs about different political systems. The results using a series of global surveys across several decades suggest that success at the Olympics and hosting of the Olympics does not guarantee greater citizen support or government legitimacy. Performance in the Summer Olympics has no consistent effect on the ideological views of survey respondents. In terms of hosting the Summer Olympics, host nations experience an increase in willingness to fight but a decrease in government confidence. These effects vary based upon the level of democratic quality of the host nations.
      PubDate: 2022-02-04
      DOI: 10.1007/s10101-022-00265-2
       
  • Does hosting a professional sports team benefit the local community'
           Evidence from property assessments

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      Abstract: Abstract Local governments often justify subsidizing sports stadiums as economic development projects that have positive returns on investment. If this is true, economic and quality-of-life spillovers that are capitalized in local property values ought to generate additional tax revenue for host municipalities through increased property assessments. This analysis uses the synthetic control method to estimate the effect of a new publicly-funded professional baseball stadium and team relocation on property assessments in Cobb County, Georgia. Cobb assessment values did not increase relative to other metro-Atlanta counties following the stadiums’ announcement or opening, which is inconsistent with the stadium having a positive fiscal impact, even with its desirable location and accompanying mixed-used development. The findings are consistent with past economic studies and are likely generalizable to other stadium projects.
      PubDate: 2022-02-03
      DOI: 10.1007/s10101-022-00268-z
       
  • Association membership, election cycles, and political donation patterns

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      Abstract: Abstract There is increasing attention on the intersection of sports and politics, with a particular focus on tying owners’ political donations to organization-level outcomes. However, the extant research leverages within-league panels of donations over time, so we know little about inter-league heterogeneities of political donations. Furthermore, extant work does not explicitly investigate the effect of election cycles on owners’ donation patterns. These limitations create questions about the generalizability and model robustness of current research. This paper analyzes N = 2,789 donations made by 158 team owners across six professional sport leagues during the 2016, 2018, and 2020 election cycles. Models suggest that donations from WNBA owners were significantly smaller and went to more progressive recipients on average than donations from owners in other leagues. Results also suggest that donations from WNBA, NASCAR, and NHL owners became significantly more moderate during presidential election cycles than during the midterm election cycle. Implications for future research are discussed.
      PubDate: 2022-01-27
      DOI: 10.1007/s10101-022-00266-1
       
  • Country performance during the Covid-19 pandemic: externalities,
           coordination, and the role of institutions

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      Abstract: Abstract The Covid-19 pandemic is one of the most powerful examples of negative externalities in local communities, entire countries and across the globe, calling for the coordination of policies at all levels. We focus on the role played by institutions at the country level in fighting the spread of Covid-19 by making policy coordination more difficult or, on the contrary, more effective. Specifically, we consider the type of political regimes, political fragmentation, and decentralization settings, after controlling for several non-institutional factors. We assemble several data sources with the most recent available information on Covid-19 performance for up to 113 countries around the world. Our main results, which are robust to alternative specifications, show that having either democracies or autocracies does not represent a crucial issue for successfully addressing the pandemic. Most significantly, we find that countries with centralized political parties, which fundamentally allow for better coordination at the national level, perform significantly better than those with decentralized political parties. Although federal countries do appear to have had consistently greater difficulties than unitary countries, a finding that fits well with the role of coordination, overall, the role played by fiscal and administrative decentralization is not robust, but this latter is a result conditioned by the lack of data availability.
      PubDate: 2021-12-10
      DOI: 10.1007/s10101-021-00263-w
       
  • Exposure to tax dilemmas deteriorate individuals' self-declared tax morale

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      Abstract: Abstract This study reports on the impact of exposure to tax dilemmas on tax morale. We focus on young adults in their “impressionable years” and with little or no previous tax exposure in order to estimate the impact of actual (albeit experimental) exposure to tax dilemmas on their self-declared tax morale. First, we ascertain the participants’ (N = 385), representation and attitudes towards tax, and second, we observe the impact of facing tax decisions on their present and future level of tax compliance. This allows us to investigate, in the realm of taxation, the generic question of knowing how one’s history (and one’s decisions) influences one’s ethical representations and attitude. Although of less external validity than studies using naturally occurring events or historical periods, the use of an experimental simulation enables us to investigate the three different dimensions that could shape people’s personal history: acting, experiencing and observing. Thanks to an interactive and systemic approach, participants are invited to make decisions in a tax context, to experience tax “events” and are given the opportunity to observe both their own behavior, that of others as well as the consequences of those actions, and repeat and test those three different steps several times. We find that the simulation tends to reduce honesty and ethical concerns with respect to taxation, a decrease in tax morale. This reduction seems to be driven by those subjects who were actually facing a tax dilemma and have to make a compliance decision. Other subjects, only observing or experiencing the effects of low tax compliance, are only marginally affected. One possible interpretation is that individuals have an initial overconfidence in their propensity to tax compliance and tax morale, which is challenged by their own decisions in typical dilemmas.
      PubDate: 2021-12-01
      DOI: 10.1007/s10101-021-00262-x
       
  • Tax compliance is not fundamentally influenced by incidental emotions: An
           experiment

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      Abstract: Abstract The present study investigates the impact of incidental emotions on tax compliance behavior in an experimental setting. Different theories are divided about how experiencing incidental emotions should influence tax decisions and the few existing studies yield inconsistent results. Our aim was to investigate differences between three specific emotions, namely anger, fear, and happiness. This allowed a comparison in compliance behavior as a function of differences in emotional valence as well as in specific emotional qualities. For this purpose, a sample of 264 individuals participated in a tax experiment. After a baseline treatment, one of the three emotions was induced using video-clips with background music. Moreover, emotional arousal was assessed by measuring electrodermal activity. Manipulation check items as well as elevated arousal levels after the emotion induction provided support for a successful emotion induction. Nevertheless, we did not observe any tax compliance differences between the anger, fear, and happiness conditions. Our results speak against a fundamental role of incidental emotions for tax compliance decisions.
      PubDate: 2021-12-01
      DOI: 10.1007/s10101-021-00256-9
       
  • Tax evasion, technology, and inequality

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      Abstract: Abstract Ensuring compliance with the tax laws is an enduring challenge for all governments. However, the methods by which governments enforce the tax laws, and by which individuals and firms evade their taxes, change over time, due at least in part to changing technology. In this paper I examine how changing technology, especially changes driven by the transformation of information into digital formats for use by computers, seems likely to affect tax evasion in the years ahead. I argue that many of these changes in technology will improve the ability of governments to decrease tax evasion, mainly by increasing the flow of information to governments. However, I also argue that these changes in technology will open up new avenues by which some individuals and some firms can evade (and avoid) taxes. At this point it is unclear which trend will dominate, so that the effects of technology on the overall level of tax evasion are uncertain. Even so, I believe that the distributional effects of these technological changes are more predictable, given the differential effects of technology on the abilities of individuals of different levels and types of income to evade their taxes. Indeed, I argue that changing technology will make evasion increasingly difficult for most taxpayers, especially those subject to employer withholding and third party information reporting, but that evasion will be increasingly viable for a small number of taxpayers, especially very high income taxpayers. Regardless of the overall impact of technology on the level of tax evasion, I conclude that the effects of technology will likely increase economic inequality.
      PubDate: 2021-12-01
      DOI: 10.1007/s10101-021-00247-w
       
  • Tax evasion and inequality: some theoretical and empirical insights

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      PubDate: 2021-12-01
      DOI: 10.1007/s10101-021-00261-y
       
  • Dismantling the south-west coalition: further evidence of distributive
           politics in preemption legislation

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      Abstract: Abstract The factors influencing legislative voting behavior have often been studied. This is especially true regarding antebellum federal preemption legislation. Several conjectures have been posited and evaluated within the literature, with historical analysis suggesting geographic coalitions playing a dominant role. However, more recent empirical research based on a distributive theory of politics casts doubt on this hypothesis (Gailmard and Jenkins Gailmard and Jenkins, Public Choice 175:259–275, 2018). This paper adds to this debate by extending the empirical analysis to include several other potential factors relevant to the decision-making process. These include the ideological disposition of a given legislator, voter preferences, and special interest influences. Our econometric results support the distributive theory model and add additional nuance as well. Specifically, we find that a legislator’s ideological disposition and constituent preferences are a strong indicator of voting behavior, as is geographic location (though not in the manner suggested by historical analysis).
      PubDate: 2021-09-01
      DOI: 10.1007/s10101-021-00257-8
       
  • The limit of law: factors influencing the decision to make harmful acts
           illegal

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      Abstract: Abstract This paper examines factors affecting the decision of whether or not to make certain harmful acts illegal. It considers factors related both to the cost of law enforcement and to the crime commission decision. On the enforcement side, illegality is limited by the existence of fixed notice and response costs, which are unrelated to the harm from the act, and also by costs of imposing punishment. In addition, illegality is limited by a finite marginal productivity of detection, one cause of which is legal error. On the commission side, illegality is limited if offenders have strictly positive benefits from committing the act. The paper concludes by examining how the optimal scope of law is affected by its “expressive function”, the idea that some people are deterred by the mere fact that an act is illegal. We specifically ask how the scope of law changes if more people behave in this way. The answer depends on whether “efficient” violations of the law are possible, which in turn depends on whether offenders’ gains are counted in welfare.
      PubDate: 2021-09-01
      DOI: 10.1007/s10101-021-00255-w
       
  • The fragmentation of views in a democracy

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      Abstract: Abstract Are voters in democracies more competent if there are more media outlets' To answer this question, I provide a game-theoretic model of media capture and political persuasion in democratic countries. In the model, there are two politicians, the Incumbent and the Challenger. They co-opt the media by offering them access to information. In exchange, the media support politicians who are available for interviews or include journalists in press pools. Voters choose like-minded media. I show that if the Incumbent is sufficiently popular, then media bias in her favor weakly increases in the number of media outlets. Otherwise, media bias in the Incumbent’s favor weakly decreases in the number of media outlets. The welfare of voters weakly increases and decreases in the respective cases. The intuition is that, in equilibrium, the Incumbent can co-opt only one media outlet and ensure that enough voters read it. In this case, media outlets compete for access to the Incumbent and agree for a higher bias as their number increases.
      PubDate: 2021-09-01
      DOI: 10.1007/s10101-021-00258-7
       
  • New evidence on the link between ethnic fractionalization and economic
           freedom

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      Abstract: Abstract Among the determinants of economic freedom, the presence of different ethnic groups within a country has sometimes been explored by the empirical literature, without conclusive evidence on the sign of the relation, its drivers, and the conditions under which it holds. This paper offers new evidence by empirically modelling how ethnic fragmentation is related to economic freedom, as measured by the Economic Freedom Index and by each of its numerous areas, components and sub-components. The results provide insights on the components driving the effect and, interestingly, detect notable differences between developed and developing countries.
      PubDate: 2021-09-01
      DOI: 10.1007/s10101-021-00259-6
       
  • The zecca mint: a self-enforcing monetary constitution in historic venice

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      Abstract: Abstract Monetary history is largely a repeated narrative of currency debasement. Yet historic Venice (1172–1797), ruled by elite patricians, stands out as an example of relative monetary stability. This paper provides a historical case of Venice’s Zecca Mint which provided the elite patricians of Venice with a stable currency, playing a role in fostering the economic success of the Republic of Venice. This paper identifies three factors that together formed a self-enforcing monetary constitution to inhibit public currency debasement in historic Venice: (i) the assignment of public debt to patricians, (ii) the nearly uniform trade-centric focus of the patricians and (iii) the use of turn-taking in office for mintmasters.
      PubDate: 2021-08-16
      DOI: 10.1007/s10101-021-00260-z
       
  • Organizing high-end restaurants

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      Abstract: Abstract This paper develops a theory of the organization of high-end restaurants. I identify the high degree of output complexity produced by these establishments as the industry’s fundamental characteristic. This high degree of output complexity leads to reputational investments by restaurants, which in turn affects their organizational structure. In particular, my theory addresses the prevalence of chef-owned establishments in the fine dining industry and the assignment of productive tasks within its kitchens.
      PubDate: 2021-06-01
      DOI: 10.1007/s10101-021-00253-y
       
  • The social costs of crime: the erosion of trust between citizens and
           public institutions

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      Abstract: Abstract More than half the population considers lack of security a significant national problem in Peru, and one in four citizens has reported being the victim of a crime. However, empirical evidence remains scarce and does not factor in the social cost of crime. To this end, this paper seeks to contribute by measuring the short-term and long-term impacts of crime victimization on trust in public institutions and identifying the vicious circles of distrust as suggested by the literature. We exploit a vast set of information from victimization surveys, police stations, and local government censuses by combining machine learning and matching algorithms. In line with the theory, we find that crime victimization reduces trust in public safety institutions in the short-term while eroding trust in institutions tasked with upholding criminal sanctions in the long-term. We also find that effects are critical for female and repeat victims. In addition to complying with balance and falsification tests, our results are robust to different types of matching and the potential presence of unobservable variables, which suggest that the findings may be causal.
      PubDate: 2021-06-01
      DOI: 10.1007/s10101-021-00251-0
       
  • Sharing, gift-giving, and optimal resource use in hunter-gatherer society

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      Abstract: Abstract Hunter-gatherer societies are characterized by decentralized decision making and shared access to resources. Goods are distributed via reciprocal exchange, sharing, and gift-giving, in the end resulting in relatively equal distribution. Work effort, however, is not distributed equally; the best hunters exert a disproportionate share of productive effort. We argue that these features of the hunter-gatherer economy are interrelated, and are consistent with the view that customary gift-giving and sharing arrangements manage usage of open-access resources. In particular, sharing rules can induce optimal hunting effort, while gift-giving can serve to elicit information about hunter productivity.
      PubDate: 2021-06-01
      DOI: 10.1007/s10101-021-00254-x
       
 
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