Subjects -> PUBLIC ADMINISTRATION (Total: 284 journals)
    - MUNICIPAL GOVERNMENT (9 journals)
    - PUBLIC ADMINISTRATION (248 journals)
    - SECURITY (27 journals)

PUBLIC ADMINISTRATION (248 journals)                  1 2 | Last

Showing 1 - 200 of 357 Journals sorted alphabetically
Academy of Management Annals     Full-text available via subscription   (Followers: 81)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
Acta Negócios     Open Access  
Acta Universitatis Danubius. Administratio     Open Access  
Administory. Zeitschrift für Verwaltungsgeschichte     Open Access   (Followers: 1)
Administração Pública e Gestão Social     Open Access  
Administración Pública y Sociedad     Open Access  
Administration     Open Access   (Followers: 15)
Administrative Sciences     Open Access   (Followers: 4)
Administrative Theory & Praxis     Full-text available via subscription   (Followers: 8)
African Journal of Governance and Development     Open Access   (Followers: 5)
Africa’s Public Service Delivery and Performance Review     Open Access   (Followers: 5)
AL-Qadisiyah Journal For Administrative and Economic sciences     Open Access   (Followers: 2)
American Review of Public Administration     Hybrid Journal   (Followers: 23)
AQ - Australian Quarterly     Full-text available via subscription  
Arbetsliv i omvandling     Open Access  
Asia Pacific Journal of Public Administration     Hybrid Journal   (Followers: 5)
Australian Social Work     Hybrid Journal   (Followers: 10)
BAR. Brazilian Administration Review     Open Access   (Followers: 1)
Cadernos Gestão Pública e Cidadania     Open Access  
Canadian Public Administration/Administration Publique Du Canada     Hybrid Journal   (Followers: 9)
Cities     Hybrid Journal   (Followers: 24)
Citizenship Studies     Hybrid Journal   (Followers: 11)
Clinical Social Work Journal     Hybrid Journal   (Followers: 26)
Commonwealth Journal of Local Governance     Open Access   (Followers: 4)
Congress & the Presidency: A Journal of Capital Studies     Hybrid Journal   (Followers: 3)
Corrections : Policy, Practice and Research     Hybrid Journal   (Followers: 2)
Critical Policy Studies     Hybrid Journal   (Followers: 14)
Cuadernos de Administración     Open Access  
Cuadernos de Relaciones Laborales     Open Access   (Followers: 1)
Cuadernos Latinoamericanos de Administración     Open Access  
Dhammathas Academic Journal     Open Access  
DiA : Public Administration Journal     Open Access   (Followers: 1)
Digital Government : Research and Practice     Open Access   (Followers: 1)
Documentos y Aportes en Administración Pública y Gestión Estatal     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
Economic and Regional Studies / Studia Ekonomiczne i Regionalne     Open Access  
eJournal of eDemocracy and Open Government     Open Access   (Followers: 10)
eJournal of Public Affairs     Open Access  
Electronic Government, an International Journal     Hybrid Journal   (Followers: 13)
Electronic Journal of e-Government     Full-text available via subscription   (Followers: 4)
ESPAÇO PÚBLICO : Revista do Mestrado Profissional em Políticas Públicas da UFPE     Open Access  
Estado, Gobierno y Gestión Pública     Open Access  
Estudios de Administración     Open Access  
Éthique publique     Open Access   (Followers: 1)
Études rurales     Open Access   (Followers: 2)
EURE (Santiago) - Revista Latinoamericana de Estudios Urbano Regionales     Open Access  
European Journal of Government and Economics     Open Access   (Followers: 5)
European Journal of Social Work     Hybrid Journal   (Followers: 32)
European Policy Analysis     Hybrid Journal   (Followers: 2)
Evaluation     Hybrid Journal   (Followers: 19)
Federal Governance     Open Access   (Followers: 1)
FEU Academic Review     Open Access  
FOR Rivista per la formazione     Full-text available via subscription  
Frontiers in Public Health Services and Systems Research     Open Access   (Followers: 6)
Future Studies Research Journal : Trends and Strategies     Open Access  
Gaceta Sanitaria     Open Access   (Followers: 2)
Georgia Journal of Public Policy     Open Access   (Followers: 2)
Gestão Pública : Práticas e Desafios     Open Access   (Followers: 1)
Gestión y Política Pública     Open Access   (Followers: 1)
Gesundheitsökonomie & Qualitätsmanagement     Hybrid Journal   (Followers: 8)
Global Public Policy and Governance     Hybrid Journal   (Followers: 4)
Governance : An International Journal of Policy, Administration and Institutions     Hybrid Journal   (Followers: 51)
Governance Journal     Open Access   (Followers: 3)
Government and Opposition     Full-text available via subscription   (Followers: 26)
Government Information Quarterly     Hybrid Journal   (Followers: 28)
Growth and Change     Hybrid Journal   (Followers: 6)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Human Service Organizations Management, Leadership and Governance     Hybrid Journal   (Followers: 23)
Icelandic Review of Politics and Administration     Open Access  
Ids Working Papers     Hybrid Journal  
In Vestigium Ire     Open Access   (Followers: 1)
Indian Journal of Public Administration     Hybrid Journal  
International Affairs and Global Strategy     Open Access   (Followers: 6)
International Journal of Community Well-Being     Hybrid Journal  
International Journal of Electronic Government Research     Full-text available via subscription   (Followers: 3)
International Journal of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 3)
International Journal of Information Systems for Crisis Response and Management     Full-text available via subscription   (Followers: 3)
International Journal of Organization Theory and Behavior     Hybrid Journal   (Followers: 1)
International Journal of Public Administration     Hybrid Journal   (Followers: 27)
International Journal of Public Leadership     Hybrid Journal   (Followers: 49)
International Journal of Public Sector Performance Management     Hybrid Journal   (Followers: 10)
International Review of Public Administration     Hybrid Journal   (Followers: 13)
International Review of Public Policy     Open Access  
International Tax and Public Finance     Hybrid Journal   (Followers: 11)
Investigación Administrativa     Open Access  
JKAP (Jurnal Kebijakan dan Administrasi Publik)     Open Access  
Journal of Administrative and Management     Open Access  
Journal of APF Command and Staff College     Open Access  
Journal of Asian Public Policy     Hybrid Journal   (Followers: 1)
Journal of Chinese Governance     Hybrid Journal   (Followers: 2)
Journal of Community Practice     Hybrid Journal   (Followers: 11)
Journal of Comparative Policy Analysis : Research and Practice     Hybrid Journal   (Followers: 12)
Journal of Developing Areas     Full-text available via subscription   (Followers: 5)
Journal of Development and Administrative Studies     Open Access   (Followers: 1)
Journal of Economic and Administrative Sciences     Hybrid Journal   (Followers: 2)
Journal of Economics, Finance and Administrative Science     Open Access  
Journal of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 7)
Journal of European Public Policy     Hybrid Journal   (Followers: 64)
Journal of Governance and Public Policy     Open Access   (Followers: 4)
Journal of Government and Economics     Open Access  
Journal of Higher Education Outreach and Engagement     Open Access   (Followers: 11)
Journal of Management & Organization     Full-text available via subscription   (Followers: 242)
Journal of Management and Development Studies     Open Access   (Followers: 1)
Journal of Nursing Management     Hybrid Journal   (Followers: 23)
Journal of Organisational Transformation & Social Change     Hybrid Journal   (Followers: 5)
Journal of Park and Recreation Administration     Full-text available via subscription   (Followers: 2)
Journal of Policy Practice and Research     Hybrid Journal  
Journal of Public Administration and Governance     Open Access   (Followers: 22)
Journal of Public Administration and Policy Research     Open Access   (Followers: 14)
Journal of Public Administration Research and Theory     Hybrid Journal   (Followers: 41)
Journal of Public Affairs Education     Hybrid Journal   (Followers: 1)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal of Public Finance and Public Choice     Hybrid Journal  
Journal of Public Procurement     Hybrid Journal  
Journal of Science and Sustainable Development     Full-text available via subscription  
Journal of Social and Administrative Sciences     Open Access  
Journal of Social Studies     Open Access  
Journal of Social Work Education     Hybrid Journal   (Followers: 11)
Jurnal Ad'ministrare     Open Access  
Jurnal Administrasi Publik : Public Administration Journal     Open Access  
Jurnal Bina Praja : Journal of Home Affairs Governance     Open Access  
Jurnal Ilmiah Administrasi Publik     Open Access  
Jurnal Ilmiah Ilmu Administrasi Publik     Open Access  
Jurnal Kajian Pemerintah : Journal of Government, Social and Politics     Open Access  
Jurnal Niara     Open Access  
Jurnal Office     Open Access  
Just Policy: A Journal of Australian Social Policy     Full-text available via subscription   (Followers: 6)
Kwartalnik Prawa Podatkowego / Tax Law Quarterly     Open Access  
Law and Administration in Post-Soviet Europe     Open Access  
Law, Democracy & Development     Open Access   (Followers: 5)
Law, Innovation and Technology     Hybrid Journal   (Followers: 15)
Liinc em Revista     Open Access  
Local Government Studies     Hybrid Journal   (Followers: 13)
Middle East Law and Governance     Hybrid Journal   (Followers: 8)
Molung Educational Frontier     Open Access  
National Civic Review     Hybrid Journal   (Followers: 1)
NISPAcee Journal of Public Administration and Policy     Open Access   (Followers: 4)
Nordic Tax Journal     Open Access   (Followers: 3)
Organizações & Sociedade     Open Access  
Orientación y Sociedad : Revista Internacional e Interdisciplinaria de Orientación Vocacional Ocupacional     Open Access  
Parliaments, Estates and Representation     Hybrid Journal   (Followers: 5)
Perspectivas em Políticas Públicas     Open Access  
Perspectives on Public Management and Governance     Full-text available via subscription   (Followers: 2)
PINISI Discretion Review     Open Access  
Pittsburgh Tax Review     Open Access   (Followers: 3)
Police Journal : Theory, Practice and Principles     Hybrid Journal   (Followers: 317)
Policy & Internet     Hybrid Journal   (Followers: 10)
Policy & Governance Review     Open Access   (Followers: 4)
Policy Sciences     Hybrid Journal   (Followers: 13)
Policy Studies     Hybrid Journal   (Followers: 14)
Policy Studies Journal     Hybrid Journal   (Followers: 10)
Política, Globalidad y Ciudadanía     Open Access  
Políticas Públicas     Open Access  
Politics and Governance     Open Access   (Followers: 9)
Poverty & Public Policy     Hybrid Journal   (Followers: 17)
Prashasan: Nepalese Journal of Public Administration     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Prison Journal     Hybrid Journal   (Followers: 29)
Public Administration     Hybrid Journal   (Followers: 38)
Public Administration and Development     Hybrid Journal   (Followers: 17)
Public Administration Research     Open Access   (Followers: 1)
Public Administration Review     Hybrid Journal   (Followers: 49)
Public Choice     Hybrid Journal   (Followers: 25)
Public Governance Research     Open Access   (Followers: 3)
Public Inspiration     Open Access  
Public Organization Review     Hybrid Journal   (Followers: 5)
Public Personnel Management     Hybrid Journal   (Followers: 13)
Public Policy     Full-text available via subscription   (Followers: 16)
Public Policy and Administration     Hybrid Journal   (Followers: 22)
Public Policy And Administration     Open Access   (Followers: 23)
Public Policy and Administration Research     Open Access   (Followers: 19)
Public Sector     Full-text available via subscription   (Followers: 7)
Public Works Management & Policy     Hybrid Journal   (Followers: 7)
Publik (Jurnal Ilmu Administrasi)     Open Access  
PUBLIKA : Jurnal Ilmu Administrasi Publik     Open Access  
Publius: The Journal of Federalism     Hybrid Journal   (Followers: 7)
Pyramides     Open Access  
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
REAd : Revista eletrônica de administração     Open Access  
Regional Science Policy & Practice     Hybrid Journal   (Followers: 2)
Research on Economic Inequality     Hybrid Journal   (Followers: 9)
rESPaldo : Revista Internacional en Administración de Oficinas y Educación Comercial     Open Access  
Retos de la Dirección     Open Access  
Revista Brasileira de Administração Científica     Open Access  
Revista de Administração     Open Access  
Revista de Administração Geral     Open Access  
Revista de Administração IMED     Open Access   (Followers: 1)
Revista de Administración Pública     Open Access  
Revista de Direito da Administração Pública     Open Access  
Revista de Direito Sociais e Políticas Públicas     Open Access  
Revista Desenvolvimento Social     Open Access   (Followers: 1)
Revista Digital de Derecho Administrativo     Open Access  
Revista dos Estudantes de Públicas : REP     Open Access  
Revista Eurolatinoamericana de Derecho Administrativo     Open Access  
Revista Foco     Open Access  
Revista Iberoamericana de Estudios Municipales     Open Access  
Revista Mexicana de Análisis Político y Administración Pública     Open Access  
Revista Panamericana de Salud Pública     Open Access  
Revista Política y Estrategia     Open Access  

        1 2 | Last

Similar Journals
Journal Cover
Nordic Tax Journal
Number of Followers: 3  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2246-1809 - ISSN (Online) 2246-1809
Published by Sciendo Homepage  [370 journals]
  • Introduction: A Contemporary Guide to Tax Justice and Tax Fairness

    • Abstract: This is an introduction to the research papers that make out this Nordic Tax Journal special issue on inequality within the international tax regime. The special issue is an outcome of the discussions that took place at the (online) conference hosted by Copenhagen Business School in September 2020. In addition to introducing the papers of this special issue, this introduction also provides a contemporary guide to tax justice and tax fairness with an emphasis on theories and principles applicable to the international tax context as this was the overall theme of the conference.
      PubDate: Thu, 14 Oct 2021 00:00:00 GMT
       
  • Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum
           Taxation (GloBE) Proposal

    • Abstract: The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the income obtained by in-scope multinational enterprises. If such a measure is implemented, developing countries would be severely deprived of the possibility to grant tax incentives to attract FDI and potentially foster economic growth. This contribution emphasizes the importance of the thorough review of their tax policy preferences that developing countries should undertake amidst the rapid adoption of GloBE, which the OECD is pushing to achieve. To illustrate this concern, an examination of implementation issues shows that a deficient enactment of the income inclusion rule proposed in GloBE could paradoxically trigger the applicability of tax sparing clauses aimed at protecting the effectiveness of tax incentives, even when both sets of rules pursue opposing goals.
      PubDate: Thu, 14 Oct 2021 00:00:00 GMT
       
  • EU State Aid Rules as a Means of Promoting Equity within International
           Taxation -

    • PubDate: Thu, 14 Oct 2021 00:00:00 GMT
       
  • Who generated the loopholes' A case study of corporate tax advisors’
           regulatory capture over anti-tax avoidance legislation in Finland

    • Abstract: Recently welfare economists and international political economy scholars have increasingly discussed how the corporations seek profits by corroding policies that tackle tax avoidance and undermine public interest. This article contributes to these discussions on so-called regulatory captures in the global wealth chains by providing a comprehensive case study on anti-tax avoidance legislative processes in Finland. The author analyzes the statements that various stakeholders provided during several phases of enacting the interest deduction limitation rule that targets so-called thin capitalization arrangements. Because of this specific research material, the author is able to undertake a nuanced analysis in describing how and whose statements made the difference from the draft version of legislation to the final wording of the law. The evidence suggests corporate interest groups and tax advisory firms influenced the content of the rule as notable tax base eroding loopholes have been included in the Finnish anti-tax avoidance rule. The author also assesses remedies of regulatory captures.
      PubDate: Tue, 05 Oct 2021 00:00:00 GMT
       
  • Ethical and Legal Responsibility of Multinational Corporate Groups for a
           Fair Share of Taxes

    • Abstract: This paper deals with the question whether there are reasons to deem multinational corporate groups ethically or legally responsible for paying their fair share of taxes. Ethical concepts argue that companies should generally be held responsible, but these findings contradict the mainstream market theory that understands companies as legal fictions and therefore not ethically but merely legally responsible. In contrast, we base our argumentation on the political-cultural market theory. We find that this theory provides reasons to ascribe an ethical responsibility for paying their fair share of taxes to multinational corporate groups. We argue, moreover, that this ethical responsibility also speaks for a legal responsibility. The prevailing tax law, particularly the arm's length principle, does generally not see groups as tax subjects. This currently missing legal responsibility gives reasons to rethink tax law. Therefore, we analyze whether the OECD Pillar One proposal may be an alternative to existing law.
      PubDate: Sat, 18 Sep 2021 00:00:00 GMT
       
  • The Rhetorical Handling and Construction of Uncertainty in Tax Litigation
           Concerning Valuation of Financial Instruments

    • Abstract: A tax litigation concerning the value of non-traded financial instruments is impregnated by uncertainty. The aim of this paper is to study how uncertainty inherent in financial valuation models is discursively and rhetorically handled and constructed by the litigating parties as well as the court. A discourse analysis guided by the notion of hedging is conducted on The Swedish Tax Agency v. PwC (2013, 2014). The analysis demonstrates a sparse use of hedging. Rather, certainty characterizes tax litigation. However, the analysis shows that the litigating parties as well as the court participates in the construction of claims as facts, distancing themselves from their own claims and decisions.
      PubDate: Sat, 18 Sep 2021 00:00:00 GMT
       
  • The Taxation of Industrial Foundations in Sweden (1862–2018)

    • Abstract: It has been argued that the Swedish tax system has favored firm control through industrial foundations, which should have inhibited entrepreneurship and economic growth. However, research has been hampered because of a lack of systematic historical tax data. The purpose of this study is to describe the evolution of tax rules for industrial foundations in Sweden between 1862 and 2018 and to calculate the marginal effective tax rate (METR) on capital income. The results show that the METR for an equity-financed investment is typically below 20% and occasionally peaks at approximately 40%. When the requirement that industrial foundations have to donate the bulk of capital income (less capital gains) for charitable purposes is treated as a tax, the METR is seldom below 50% when financing investments with new share issues and often exceeds 100%.
      PubDate: Thu, 11 Mar 2021 00:00:00 GMT
       
  • The role of BEPS as an accelerator for corporate capital gains taxation
           reforms in the European Union

    • PubDate: Thu, 11 Mar 2021 00:00:00 GMT
       
  • Legal Pragmatism – A Useful and Adequate Explanatory Model for Danish
           Adjudication on Tax Avoidance'

    • Abstract: The author explores whether legal pragmatism may function as a useful and adequate explanatory model for the case law on tax avoidance unfolding in the Danish Supreme Court. In doing so, the underlying ideas of philosophical and legal pragmatism are initially re-visited while the general interpretational approach of the Danish judiciary is briefly outlined. Subsequently, the general approach to interpretation of Danish tax law is presented and the prevailing opinions on tax avoidance in the Danish doctrine are touched upon. This provide the necessary foundation for the following legal analysis of the Danish Supreme Courts’ case law on tax avoidance. Based on this analysis, it is concluded that legal pragmatism may actually function as a useful and adequate explanatory model for the Danish Supreme Court's case law on tax avoidance. Awareness of this pragmatic inclination may facilitate a better understanding of the Danish Supreme Court's approach in difficult cases on tax avoidance and enhance the possibilities of predicting the outcome of such cases.
      PubDate: Thu, 11 Mar 2021 00:00:00 GMT
       
 
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