Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
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    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
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    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - 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
Journal of Public Policy
Journal Prestige (SJR): 0.542
Citation Impact (citeScore): 1
Number of Followers: 26  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0143-814X - ISSN (Online) 1469-7815
Published by Cambridge University Press Homepage  [353 journals]
  • PUP volume 42 issue 1 Cover and Front matter

    • Free pre-print version: Loading...

      Pages: 1 - 2
      PubDate: 2022-03-04
      DOI: 10.1017/S0143814X22000046
       
  • PUP volume 42 issue 1 Cover and Back matter

    • Free pre-print version: Loading...

      Pages: 1 - 2
      PubDate: 2022-03-04
      DOI: 10.1017/S0143814X22000058
       
  • How party platforms on immigration become policy

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      Authors: Böhmelt; Tobias, Ezrow, Lawrence
      Pages: 1 - 19
      Abstract: We focus on one of the most salient policy issues of our time, immigration, and evaluate whether the salience of immigration in governing parties’ manifestos translates into actual legislative activity on immigration. We contend that democratic policymakers have genuine incentives to do so. Furthermore, we argue that the country context matters for pledge fulfillment, and we find that the migration salience of governing parties’ manifestos more strongly translates into policy activity when the level of immigration restrictions is higher and when countries’ economies perform well. This research has important implications for our understanding of the relationships between economic performance, democratic representation and immigration policy making.
      PubDate: 2021-03-17
      DOI: 10.1017/S0143814X20000331
       
  • What leads government officials to use impact evidence'

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      Authors: Beesley; Celeste, Hawkins, Darren, Moffitt, Nicholas
      Pages: 20 - 42
      Abstract: Although the amount of policy-relevant academic research has grown in recent years, studies still find that policy practitioners seldom employ such research in their decisionmaking. This study considers potential methods for increasing government officials’ use of academic studies (impact evidence). We investigate how administrative accountability mechanisms as suggested by principal-agent approaches – screening, monitoring, autonomy and sanctions – correlate with practitioner engagement with impact evidence. Original survey data from 300 government officials in two developing countries, Peru and India, suggest that all four mechanisms are correlated with self-reported interest in or use of impact evidence. When we measured the actual use of such evidence on a website we created to facilitate that outcome; however, we found that only sanctions (income) correlate with actual use. These findings highlight the potential of administrative accountability to increase bureaucrats’ use of impact evidence but also warn of possible limitations.
      PubDate: 2021-03-23
      DOI: 10.1017/S0143814X21000015
       
  • Accountability through public participation' Experiences from the
           ten-thousand-citizen review in Nanjing, China

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      Authors: Li; Yanwei, Qin, Xiaolei, Koppenjan, Joop
      Pages: 43 - 62
      Abstract: In this contribution, we report on an in-depth case study of the ten-thousand-citizen review in Nanjing, an initiative to deal with the accountability deficit with which many Chinese governments have to cope. Nanjing Municipality invited citizens to evaluate officials’ performance, and their reviews influenced the scores of officials’ remunerations and even their careers. On the basis of theory, in this study, we develop a typology that is used to analyse how the introduction of this new horizontal practice of “letting citizens judge” influenced the existing accountability relations and how these relationships evolved over time. Our findings show that citizens’ involvement initially resulted in a practice in which types of accountability were mixed and resulted in a situation of multiple accountabilities disorder. Only gradually were accountability characteristics aligned and the accountability deficit and overload reduced. This demonstrates the difficulties and challenges of introducing horizontal accountability arrangements in existing accountability systems.
      PubDate: 2021-04-19
      DOI: 10.1017/S0143814X21000027
       
  • Pass the buck or the buck stops here' The public costs of claiming and
           deflecting blame in managing crises

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      Authors: Miller; David, Reeves, Andrew
      Pages: 63 - 91
      Abstract: When things go wrong, and the government may be to blame, the public support enjoyed by elected executives is vulnerable. Because attribution of responsibility is often not straightforward, elected executives can influence citizens’ evaluations of their performance through presentational strategies, or explanatory frames which describe their roles in the management of the crisis. We examine the effectiveness of two ubiquitous presentational strategies: blame claiming, where the executive accepts responsibility, and blame deflecting, where the executive shifts blame to others. Using survey experiments incorporating stylised and real-world stimuli, we find that blame claiming is more effective than blame deflecting at managing public support in the aftermath of crises. In investigating the underlying mechanism, we find that blame claiming creates more favourable views of an executive’s leadership valence. While elected executives are better off avoiding crises, we find that when they occur, “stopping the buck” is a superior strategy to deflecting blame.
      PubDate: 2021-05-17
      DOI: 10.1017/S0143814X21000039
       
  • Tax compliance and social desirability bias of taxpayers: experimental
           evidence from Indonesia

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      Authors: Iraman; Endra, Ono, Yoshikuni, Kakinaka, Makoto
      Pages: 92 - 109
      Abstract: Identifying taxpayers who engage in noncompliant behaviour is crucial for tax authorities to determine appropriate taxation schemes. However, because taxpayers have an incentive to conceal their true income, it is difficult for tax authorities to uncover such behaviour (social desirability bias). Our study mitigates the bias in responses to sensitive questions by employing the list experiment technique, which allows us to identify the characteristics of taxpayers who engage in tax evasion. Using a dataset obtained from a tax office in Jakarta, Indonesia, we conducted a computer-assisted telephone interviewing survey in 2019. Our results revealed that 13% of the taxpayers, old, male, corporate employees, and members of a certain ethnic group had reported lower income than their true income on their tax returns. These findings suggest that our research design can be a useful tool for understanding tax evasion and for developing effective taxation schemes that promote tax compliance.
      PubDate: 2021-05-17
      DOI: 10.1017/S0143814X21000040
       
  • Good riddance to bad government' Institutional performance voting in
           Swedish municipalities

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      Authors: Broms; Rasmus
      Pages: 110 - 135
      Abstract: Electoral accountability is widely considered to be an essential component for maintaining the quality of a polity’s institutions. Nevertheless, a growing body of research has found weak or limited support for the notion that voters punish political corruption, a central but partial aspect of institutional quality. In order to capture the full range of institutional dysfunction an electorate should be incentivised to punish, I further the concept of institutional performance voting, that is, voting on institutional quality as a whole. Using a novel data set on performance audit reports in Swedish municipalities between 2003 and 2014, I find that audit critique is associated with a statistically significant but substantively moderate electoral loss of about a percentage point for mayoral parties, while simultaneously associated with a 14 percentage point decrease in their probability of reelection.
      PubDate: 2021-08-27
      DOI: 10.1017/S0143814X21000076
       
  • Are policymakers responsive to public demand in climate politics'

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      Authors: Schaffer; Lena Maria, Oehl, Bianca, Bernauer, Thomas
      Pages: 136 - 164
      Abstract: Normative theories of democracy agree that public demand should be the main guide in policymaking. But positive theories and related empirical research disagree about the extent to which this holds true in reality. We address this debate with an empirical focus on climate change policy. Specifically, we are interested in whether observable variation in public demand for climate change mitigation can help explain variation in adopted national climate policies. Using our own data to approximate public demand, we estimate the responsiveness of policymakers to changes in public demand in six OECD countries from 1995 to 2010. We find that policymakers are responsive and react in predicted ways to variation in our opinion component of measured public demand, rather than to the mere salience of the climate issue. The effect of issue salience is strongest in combination with our opinion measure as this creates a scope for action. The results underscore the importance and usefulness of our concept and empirical measures for public demand, as well as of our disaggregated analysis of climate policy outputs in this area.
      PubDate: 2021-07-08
      DOI: 10.1017/S0143814X21000088
       
  • The messenger matters: environmental nonprofit organisations’ public
           faces, information recipients’ worldviews, and the credibility of
           ENPOs’ disclosed policy information

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      Authors: Liu; Li-Yin, Morris, Rikki
      Pages: 165 - 184
      Abstract: Environmental nonprofit organisations (ENPOs) have become crucial policy actors who have undertaken information campaigns to attract public attention and to gain public support for policies. However, the credibility of policy information released by ENPOs is understudied. To fill the gap, this study utilised Douglas and Wildavsky’s cultural theory (CT), to seek answers to two questions: 1) how do ENPOs’ public faces affect public perception of the credibility of the policy information released by their organisations' 2) how do the public’s worldviews affect trust in information released by ENPOs with different types of public faces' The evidence from an online survey confirms what CT predicted: Hierarchs tend to believe information released by policy actors with proper authority; individualists tend to believe information released by policy actors who favour economic growth over environmental protection; egalitarians favour all pro-environmental policy information even if the information is released by noncredible policy actors.
      PubDate: 2021-07-15
      DOI: 10.1017/S0143814X2100009X
       
  • Do policy clashes between the judiciary and the executive affect public
           opinion' Insights from New Delhi’s odd–even rule against air
           pollution

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      Authors: Beiser-McGrath; Liam F., Bernauer, Thomas, Prakash, Aseem
      Pages: 185 - 200
      Abstract: Policy processes are affected by how policymakers assess public support for a policy. But is public support for a given policy itself affected by characteristics of the policy process, such as cooperation or confrontation amongst policy actors' Specifically, if different branches of government hold conflicting positions on a given policy, do clashes affect public support for the policy' To address this question, we exploit an unexpected clash amongst the executive and judiciary in New Delhi, between survey waves, over exemptions for women in the context of the odd–even rule, a policy intervention to reduce air pollution from transportation. We find that public support for the contested policy was not undermined by the executive–judiciary clash. However, the clash polarised public opinion by gender, based upon the policy exemptions. Our findings shed new light on the broader question of how conflicts amongst different parts of government influence mass public policy preferences.
      PubDate: 2021-11-08
      DOI: 10.1017/S0143814X2100012X
       
 
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