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 by number of followers
Police Journal : Theory, Practice and Principles     Hybrid Journal   (Followers: 309)
Journal of Management & Organization     Full-text available via subscription   (Followers: 280)
Academy of Management Annals     Full-text available via subscription   (Followers: 98)
Journal of European Public Policy     Hybrid Journal   (Followers: 72)
Governance : An International Journal of Policy, Administration and Institutions     Hybrid Journal   (Followers: 57)
Public Administration Review     Hybrid Journal   (Followers: 57)
Journal of Public Administration Research and Theory     Hybrid Journal   (Followers: 48)
International Journal of Public Leadership     Hybrid Journal   (Followers: 47)
Public Administration     Hybrid Journal   (Followers: 42)
European Journal of Social Work     Hybrid Journal   (Followers: 38)
Social Policy & Administration     Hybrid Journal   (Followers: 32)
International Journal of Public Administration     Hybrid Journal   (Followers: 31)
Clinical Social Work Journal     Hybrid Journal   (Followers: 29)
Government Information Quarterly     Hybrid Journal   (Followers: 29)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Cities     Hybrid Journal   (Followers: 28)
Government and Opposition     Full-text available via subscription   (Followers: 27)
Public Choice     Hybrid Journal   (Followers: 27)
Public Policy and Administration     Hybrid Journal   (Followers: 25)
American Review of Public Administration     Hybrid Journal   (Followers: 25)
Human Service Organizations Management, Leadership and Governance     Hybrid Journal   (Followers: 24)
Journal of Public Administration and Governance     Open Access   (Followers: 24)
Public Policy And Administration     Open Access   (Followers: 24)
Journal of Nursing Management     Hybrid Journal   (Followers: 23)
Evaluation     Hybrid Journal   (Followers: 21)
Public Administration and Development     Hybrid Journal   (Followers: 20)
Public Policy and Administration Research     Open Access   (Followers: 20)
The Review of International Organizations     Hybrid Journal   (Followers: 19)
Poverty & Public Policy     Hybrid Journal   (Followers: 18)
Australian Social Work     Hybrid Journal   (Followers: 17)
Critical Policy Studies     Hybrid Journal   (Followers: 17)
Prashasan: Nepalese Journal of Public Administration     Open Access   (Followers: 17)
Law, Innovation and Technology     Hybrid Journal   (Followers: 16)
Public Policy     Full-text available via subscription   (Followers: 16)
Journal of Social Work Education     Hybrid Journal   (Followers: 16)
Policy Sciences     Hybrid Journal   (Followers: 15)
Prison Journal     Hybrid Journal   (Followers: 15)
International Review of Public Administration     Hybrid Journal   (Followers: 15)
Administration     Open Access   (Followers: 15)
Journal of Public Administration and Policy Research     Open Access   (Followers: 15)
Electronic Government, an International Journal     Hybrid Journal   (Followers: 14)
Policy Studies     Hybrid Journal   (Followers: 14)
Journal of Comparative Policy Analysis : Research and Practice     Hybrid Journal   (Followers: 14)
Social Work Education: The International Journal     Hybrid Journal   (Followers: 14)
Public Personnel Management     Hybrid Journal   (Followers: 14)
International Tax and Public Finance     Hybrid Journal   (Followers: 12)
Local Government Studies     Hybrid Journal   (Followers: 12)
Social Service Review     Full-text available via subscription   (Followers: 12)
Policy & Internet     Hybrid Journal   (Followers: 12)
Journal of Higher Education Outreach and Engagement     Open Access   (Followers: 12)
Journal of Community Practice     Hybrid Journal   (Followers: 11)
Research on Economic Inequality     Hybrid Journal   (Followers: 11)
Citizenship Studies     Hybrid Journal   (Followers: 10)
International Journal of Public Sector Performance Management     Hybrid Journal   (Followers: 10)
Canadian Public Administration/Administration Publique Du Canada     Hybrid Journal   (Followers: 10)
Politics and Governance     Open Access   (Followers: 10)
Policy Studies Journal     Hybrid Journal   (Followers: 9)
eJournal of eDemocracy and Open Government     Open Access   (Followers: 9)
Asia Pacific Journal of Public Administration     Hybrid Journal   (Followers: 9)
Administrative Theory & Praxis     Full-text available via subscription   (Followers: 8)
Middle East Law and Governance     Hybrid Journal   (Followers: 8)
Journal of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 8)
Frontiers in Public Health Services and Systems Research     Open Access   (Followers: 8)
Public Works Management & Policy     Hybrid Journal   (Followers: 7)
Publius: The Journal of Federalism     Hybrid Journal   (Followers: 7)
Gesundheitsökonomie & Qualitätsmanagement     Hybrid Journal   (Followers: 7)
Journal of Developing Areas     Full-text available via subscription   (Followers: 7)
Surveillance and Society     Open Access   (Followers: 7)
State and Local Government Review     Hybrid Journal   (Followers: 7)
Teaching Public Administration     Hybrid Journal   (Followers: 7)
Global Public Policy and Governance     Hybrid Journal   (Followers: 7)
Growth and Change     Hybrid Journal   (Followers: 6)
Law, Democracy & Development     Open Access   (Followers: 6)
Just Policy: A Journal of Australian Social Policy     Full-text available via subscription   (Followers: 6)
Public Sector     Full-text available via subscription   (Followers: 6)
PLOS Currents : Disasters     Open Access   (Followers: 6)
Public Organization Review     Hybrid Journal   (Followers: 5)
Risk, Hazards & Crisis in Public Policy     Hybrid Journal   (Followers: 5)
NISPAcee Journal of Public Administration and Policy     Open Access   (Followers: 5)
International Affairs and Global Strategy     Open Access   (Followers: 5)
Parliaments, Estates and Representation     Hybrid Journal   (Followers: 5)
Journal of Organisational Transformation & Social Change     Hybrid Journal   (Followers: 4)
Administrative Sciences     Open Access   (Followers: 4)
Electronic Journal of e-Government     Full-text available via subscription   (Followers: 4)
Commonwealth Journal of Local Governance     Open Access   (Followers: 4)
Singapore Economic Review, The     Hybrid Journal   (Followers: 4)
Africa’s Public Service Delivery and Performance Review     Open Access   (Followers: 4)
Policy & Governance Review     Open Access   (Followers: 4)
Journal of Governance and Public Policy     Open Access   (Followers: 4)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 4)
Congress & the Presidency: A Journal of Capital Studies     Hybrid Journal   (Followers: 3)
International Journal of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 3)
International Journal of Electronic Government Research     Full-text available via subscription   (Followers: 3)
International Journal of Information Systems for Crisis Response and Management     Full-text available via subscription   (Followers: 3)
Statistics and Public Policy     Open Access   (Followers: 3)
Pittsburgh Tax Review     Open Access   (Followers: 3)
Nordic Tax Journal     Open Access   (Followers: 3)
Public Governance Research     Open Access   (Followers: 3)
Perspectives on Public Management and Governance     Full-text available via subscription   (Followers: 3)
Revue Africaine des Sciences Humaines et Sociales     Open Access   (Followers: 3)
Études rurales     Open Access   (Followers: 2)
Gaceta Sanitaria     Open Access   (Followers: 2)
Journal of Economic and Administrative Sciences     Hybrid Journal   (Followers: 2)
Regional Science Policy & Practice     Hybrid Journal   (Followers: 2)
Journal of Chinese Governance     Hybrid Journal   (Followers: 2)
European Policy Analysis     Hybrid Journal   (Followers: 2)
Digital Government : Research and Practice     Open Access   (Followers: 2)
Journal of Policy Practice and Research     Hybrid Journal   (Followers: 2)
DiA : Public Administration Journal     Open Access   (Followers: 2)
Public Administration Research     Open Access   (Followers: 2)
Indian Journal of Public Administration     Hybrid Journal   (Followers: 2)
National Civic Review     Hybrid Journal   (Followers: 1)
Journal of Asian Public Policy     Hybrid Journal   (Followers: 1)
Cuadernos de Relaciones Laborales     Open Access   (Followers: 1)
Éthique publique     Open Access   (Followers: 1)
BAR. Brazilian Administration Review     Open Access   (Followers: 1)
The Philanthropist     Open Access   (Followers: 1)
South Asian Journal of Macroeconomics and Public Finance     Hybrid Journal   (Followers: 1)
Visión de futuro     Open Access   (Followers: 1)
Journal of Economics, Finance and Administrative Science     Open Access   (Followers: 1)
Journal of Development and Administrative Studies     Open Access   (Followers: 1)
Revista Eurolatinoamericana de Derecho Administrativo     Open Access   (Followers: 1)
In Vestigium Ire     Open Access   (Followers: 1)
Revista Desenvolvimento Social     Open Access   (Followers: 1)
Tendencias     Open Access   (Followers: 1)
Administory. Zeitschrift für Verwaltungsgeschichte     Open Access   (Followers: 1)
Journal of Social Studies     Open Access   (Followers: 1)
Journal of Public Procurement     Hybrid Journal   (Followers: 1)
International Journal of Organization Theory and Behavior     Hybrid Journal   (Followers: 1)
Arbetsliv i omvandling     Open Access   (Followers: 1)
International Review of Public Policy     Open Access   (Followers: 1)
Journal of Public Affairs Education     Hybrid Journal   (Followers: 1)
Corrections : Policy, Practice and Research     Hybrid Journal   (Followers: 1)
Journal of APF Command and Staff College     Open Access   (Followers: 1)
Journal of Management and Development Studies     Open Access   (Followers: 1)
RUDN Journal of Public Administration     Open Access   (Followers: 1)
Journal of Government and Economics     Open Access  
Kwartalnik Prawa Podatkowego / Tax Law Quarterly     Open Access  
Estudios de Administración     Open Access  
rESPaldo : Revista Internacional en Administración de Oficinas y Educación Comercial     Open Access  
Publik (Jurnal Ilmu Administrasi)     Open Access  
Política, Globalidad y Ciudadanía     Open Access  
Revista de Administración Pública     Open Access  
Retos de la Dirección     Open Access  
Territory, Politics, Governance     Hybrid Journal  
International Journal of Community Well-Being     Hybrid Journal  
Journal of Administrative and Management     Open Access  
FEU Academic Review     Open Access  
Dhammathas Academic Journal     Open Access  
Economic and Regional Studies / Studia Ekonomiczne i Regionalne     Open Access  
Stat & Styring     Full-text available via subscription  
Sosyoekonomi     Open Access  
JKAP (Jurnal Kebijakan dan Administrasi Publik)     Open Access  
Revista Iberoamericana de Estudios Municipales     Open Access  
Estado, Gobierno y Gestión Pública     Open Access  
TEC Empresarial     Open Access  
Sinergia : Revista do Instituto de Ciências Econômicas, Administrativas e Contábeis     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
Revue Gouvernance     Open Access  
Revista de Direito Sociais e Políticas Públicas     Open Access  
Revista Digital de Derecho Administrativo     Open Access  
Transylvanian Review of Administrative Sciences     Open Access  
Prawo Budżetowe Państwa i Samorządu     Open Access  
Law and Administration in Post-Soviet Europe     Open Access  
Organizações & Sociedade     Open Access  
Wroclaw Review of Law, Administration & Economics     Open Access  
Journal of Science and Sustainable Development     Full-text available via subscription  
Administração Pública e Gestão Social     Open Access  
REAd : Revista eletrônica de administração     Open Access  
Pyramides     Open Access  
Documentos y Aportes en Administración Pública y Gestión Estatal     Open Access  
Cuadernos de Administración     Open Access  
AQ - Australian Quarterly     Full-text available via subscription  
Orientación y Sociedad : Revista Internacional e Interdisciplinaria de Orientación Vocacional Ocupacional     Open Access  
Revista Panamericana de Salud Pública     Open Access  
EURE (Santiago) - Revista Latinoamericana de Estudios Urbano Regionales     Open Access  
Ids Working Papers     Hybrid Journal  

        1 2 | Last

Similar Journals
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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  [389 journals]
  • A Comparison between EU and South Korean VAT from a Legal Transplants
           Perspective

    • Abstract: South Korea introduced VAT in 1977 and the Sixth VAT Directive was enacted n the same year. In this article, the EU and Korean VAT systems are compared and analysed from a legal transplants perspective. The first research question pertains to whether there was any European influence on the Korean VAT Act at the time of its introduction, and, if so, how this influence was exerted. The second research question concerns the identification and explanation of similarities and differences between the two systems, both at the time of the introduction of Korean VAT and today. This leads to the third research question, whether the two VAT systems have moved towards or away from each other. The analysis has been carried out from a legal transplants’ perspective, which analyses whether, how and why such laws spread across the globe. The article ends with a final analysis and conclusions. Our conclusions are that there was a European influence on the Korean VAT Act by the time of its introduction, that many similarities are so close that they can hardly have occurred spontaneously, and that the two systems have drifted apart from each other.
      PubDate: Thu, 06 Jun 2024 00:00:00 GMT
       
  • The Compatibility of the Spanish Windfall Levy on Credit Institutions with
           EU Law and International Economic Law (Investment Law and Tax Treaties)

    • Abstract: This contribution serves to provide a fully-fledged analysis of the compatibility of the Spanish windfall tax on credit institutions with EU law (EU monetary and banking policy, EU Fundamental Freedoms, and state aid) and international law (investment law and double tax treaties). Our analysis reveals that the design of the Spanish tax captures windfall profits that are large and easy to detect due to inflation and high interest rates. Although the tax is compatible with EU law, it compromises the area of bilateral investment treaties and bilateral tax treaties.
      PubDate: Mon, 22 Apr 2024 00:00:00 GMT
       
  • Swedish Societal Transformation and the Question of Tax Incentives for
           Charitable Contributions to Civil Society

    • Abstract: The issue of how the Swedish welfare system should be organized in an increasingly market-driven economy has become an urgent one. The public sector’s retreat from its previous commitments through deregulation and new public management reforms, as well as the state’s ambition of highlighting non-profit actors as potential providers of welfare, can be understood as an illustration of two ongoing processes of transformation in Swedish society. The aim of this article is to place a legal doctrinal research methodology of the Swedish Income Tax Act´s incentive scheme for corporate and private donations to civil society at the intersection of these transformations (welfare and civil society). At the same time, it is in the understanding of the tax legislation and the advantages it can offer individuals, nonprofits or commercial actors, that changes can be brought about in both the patterns and our understanding of charity and giving. A question that arises in this context is whether it is meaningful to speak of a shift in the state’s control of the financing of civil society. The term nonprofit tax shift is introduced in the study to discuss this issue. The article also addresses how ideas, stances and policy initiatives are shaped and articulated in Swedish contemporary politics, including tax policy. The paper argues for the existence of a ressentiment driven discursive frontline, running parallel to the public dialogue on welfareand the role of nonprofits. Additionally, it examines whether these developments in tax policy have affected the notions of justice that were previously a significant consideration in designing the income tax system in Sweden.
      PubDate: Fri, 08 Mar 2024 00:00:00 GMT
       
  • The Impact Assessment of Implementing a Global Minimum Tax for MNEs in
           Sweden

    • Abstract: This paper examines the budgetary impact and dynamic effects of implementing a global minimum tax in Sweden. Using a new dataset of global activities of large Swedish companies, we estimate that Swedish tax revenue could increase by approximately SEK 500 million per year (around EUR 50 million). In addition, we estimate that administrative costs can be of the same order of magnitude and discuss the role of safe harbor rules to limit the administrative burden.
      PubDate: Fri, 15 Dec 2023 00:00:00 GMT
       
  • Attaining decent work and economic growth — what role does taxation
           play'

    • Abstract: Tax policy is one way to promote sustainability, and this paper focuses on the role of taxation for SDG 8 on economic growth and decent work. Three basic values for sustainability are identified—equity and equality, environmental protection, and coherence. All these values are important for SDG 8, but they are not easily or naturally combined as there are intermittent tensions among the various values. Equal treatment is important for both efficiency and legitimacy. However, globalization calling for equal treatment across borders may be hard to implement as it requires international agreements. This, in turn, may violate the required local coherence if taxes are more aligned with other countries than with the local context. Environmental taxation will likely play an increasing role in steering economies in a more sustainable way. A crucial issue and a possible challenge is to do that in a way that does not hamper growth.
      PubDate: Wed, 06 Dec 2023 00:00:00 GMT
       
  • Carbon Pricing in Finland: Balancing policy goals

    • Abstract: This study discusses the role and development of carbon pricing via taxation by using Finland as a case example of several issues with carbon taxation. Carbon taxation and carbon pricing face some major problems, mainly competitiveness and social issues. Although Finland was one of the first countries to adopt carbon-based energy taxation, these problems shaped the tax system in a way that could even be described as “avoiding carbon pricing”. This study provides new insights on how to develop carbon taxation and how to overcome major problems related to commonly known problems with carbon pricing.
      PubDate: Wed, 29 Nov 2023 00:00:00 GMT
       
  • What are the rules for the reimbursement of electricity tax used to charge
           electric cars in Denmark, Sweden, and Germany'

    • Abstract: In Denmark, the rules on the reimbursement of electricity charges for charging electric cars have been introduced under the provisions of Act No. 1353 of December 21, 2012. Contrary to custom, the rules have not been introduced into the Electricity Tax Act itself, but are only laid down in the Special Act. However, the fact that the rules have given rise to problems of interpretation is due not only to the unusual way in which they were introduced, but also to the ambiguities caused by the legal text itself, and to the way in which the Danish tax authorities administer the rules.In this article I will highlight some of the areas where the rules have caused—and continue to cause—problems of interpretation. I will therefore highlight requirements for changing stations; interpretation of the company’s bill and risk; the supply of electricity to the charging point; and the correlation between the reimbursement rule and the electric heating rules, the renewable energy rules, the Danish Value Added Tax Act, and the European internal market rules.In addition, I will explain the rules for the reimbursement of electricity tax for charging electric cars in Sweden and Germany.Finally, I shall examine the possibility of support for the installation of charging points in the three countries.
      PubDate: Thu, 08 Jun 2023 00:00:00 GMT
       
  • The Implementation in Sweden of the General Anti-Avoidance Rule of the
           Anti-Tax Avoidance Directive

    • Abstract: According to the Swedish government, the Swedish general anti-avoidance rule that was already in place when the Anti-Tax Avoidance Directive was adopted sufficiently implements the general anti-avoidance rule of the Anti-Tax Avoidance Directive. The implementation strategy chosen raises questions of European Union (EU) law compatibility, as there are clearly differences between them. It also raises questions concerning the extent to which EU law will affect the interpretation of the Swedish general anti-avoidance rule in the future. The purpose of this article is to discuss these questions.
      PubDate: Wed, 03 May 2023 00:00:00 GMT
       
  • Firm Performance Following Foreign Acquisitions in Norway: Evidence of
           Profit Shifting'

    • Abstract: The paper examines what happened to the profitability of foreign-acquired firms following acquisition in Norway in the period 1994–2005. Propensity score matching combined with a difference-in-difference estimator is used to show that the profitability of the firms acquired goes down significantly following the acquisition. Cost elements, driving the lower profitability of the foreign-acquired firms, are the elements that could reflect transfer price manipulations. Furthermore, the results indicate that despite deteriorating financial performance, there is no significant change in the operating efficiency, liquidity, or solvency of the acquired firms. This may indicate that the observed changes in profitability can be explained by profit shifting activities of the acquired firms.
      PubDate: Wed, 29 Mar 2023 00:00:00 GMT
       
  • Changes to the Finnish CFC Regime: What Were the Effects'

    • Abstract: This article examines whether the Finnish controlled foreign corporation (CFC) regime fulfills its aim to effectively prevent the shifting of profit to foreign low-tax entities and what the effects of the most recent legal amendment were. In addition, the article addresses whether the Finnish CFC regime actualizes the principles of a good tax system.
      PubDate: Sat, 04 Mar 2023 00:00:00 GMT
       
  • How tax policies create unexpected results when interest rates are low: A
           case study of Finnish housing company debt and private investor return

    • Abstract: Finnish limited liability housing companies (LLHCs) are increasing their debt ratios quickly. In this paper, I argue that current tax rules encourage this behaviour owing to strong shareholder tax incentives for a higher debt ratio. Although tax rules are designed to be neutral, Finnish tax rules related to selling assets are profitable for LLHC shareowners in cases where debt rates are high owing to taxable profits being based not on actual acquisition costs but on presumed acquisition costs derived from the selling price. Both tax deductibility of LLHC financial charges and the presumed acquisition cost rule are from a time when interests and inflation were higher than they currently are. Both of these were used to counter the adverse effects of inflation and interest for asset owners and LLHC shareholders. Currently, when inflation and interest rates are close to zero, these rules have created an incentive for a behaviour that increases risks for the whole economy and reduces tax income.
      PubDate: Sat, 09 Jul 2022 00:00:00 GMT
       
  • 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
       
  • 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
       
  • 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 freedom of cross-border funding in multinational groups and European
           Union law

    • Abstract: Member states often try to restrict cross-border debt financing in multinational groups. The pending Swedish case, Lexel AB, C-484/19, is a prime example. The Swedish tax law operates with a vague legal concept of tax abuse that is completely inappropriate to identify tax-abusive financing and disadvantages only foreign groups. This paper analyzes the Swedish rules on interest limitation in affiliated groups (C-484/19), which refers to substantial tax benefits, against the background of the European Union law and the finance theory. In this regard, a breach of European Union law can be found. This also applies to the current Swedish tax law. Moreover, the interest limitation rules are analyzed from the background of the principles of finance theory, particularly the interest coverage ratio (ICR). In this context, a comparative analysis is carried out between the Swedish rules and the Anti-Tax Avoidance Directive (ATAD) provision (Art. 4). Adequate regulations on the limitation of interest should cope with the problem of profit shifting, also preserve the freedom of financing, particularly in multinational groups, and should not contain any difference in treatment between domestic and foreign groups.
      PubDate: Tue, 18 May 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
       
  • 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
       
 
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  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 by number of followers
Police Journal : Theory, Practice and Principles     Hybrid Journal   (Followers: 309)
Journal of Management & Organization     Full-text available via subscription   (Followers: 280)
Academy of Management Annals     Full-text available via subscription   (Followers: 98)
Journal of European Public Policy     Hybrid Journal   (Followers: 72)
Governance : An International Journal of Policy, Administration and Institutions     Hybrid Journal   (Followers: 57)
Public Administration Review     Hybrid Journal   (Followers: 57)
Journal of Public Administration Research and Theory     Hybrid Journal   (Followers: 48)
International Journal of Public Leadership     Hybrid Journal   (Followers: 47)
Public Administration     Hybrid Journal   (Followers: 42)
European Journal of Social Work     Hybrid Journal   (Followers: 38)
Social Policy & Administration     Hybrid Journal   (Followers: 32)
International Journal of Public Administration     Hybrid Journal   (Followers: 31)
Clinical Social Work Journal     Hybrid Journal   (Followers: 29)
Government Information Quarterly     Hybrid Journal   (Followers: 29)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Cities     Hybrid Journal   (Followers: 28)
Government and Opposition     Full-text available via subscription   (Followers: 27)
Public Choice     Hybrid Journal   (Followers: 27)
Public Policy and Administration     Hybrid Journal   (Followers: 25)
American Review of Public Administration     Hybrid Journal   (Followers: 25)
Human Service Organizations Management, Leadership and Governance     Hybrid Journal   (Followers: 24)
Journal of Public Administration and Governance     Open Access   (Followers: 24)
Public Policy And Administration     Open Access   (Followers: 24)
Journal of Nursing Management     Hybrid Journal   (Followers: 23)
Evaluation     Hybrid Journal   (Followers: 21)
Public Administration and Development     Hybrid Journal   (Followers: 20)
Public Policy and Administration Research     Open Access   (Followers: 20)
The Review of International Organizations     Hybrid Journal   (Followers: 19)
Poverty & Public Policy     Hybrid Journal   (Followers: 18)
Australian Social Work     Hybrid Journal   (Followers: 17)
Critical Policy Studies     Hybrid Journal   (Followers: 17)
Prashasan: Nepalese Journal of Public Administration     Open Access   (Followers: 17)
Law, Innovation and Technology     Hybrid Journal   (Followers: 16)
Public Policy     Full-text available via subscription   (Followers: 16)
Journal of Social Work Education     Hybrid Journal   (Followers: 16)
Policy Sciences     Hybrid Journal   (Followers: 15)
Prison Journal     Hybrid Journal   (Followers: 15)
International Review of Public Administration     Hybrid Journal   (Followers: 15)
Administration     Open Access   (Followers: 15)
Journal of Public Administration and Policy Research     Open Access   (Followers: 15)
Electronic Government, an International Journal     Hybrid Journal   (Followers: 14)
Policy Studies     Hybrid Journal   (Followers: 14)
Journal of Comparative Policy Analysis : Research and Practice     Hybrid Journal   (Followers: 14)
Social Work Education: The International Journal     Hybrid Journal   (Followers: 14)
Public Personnel Management     Hybrid Journal   (Followers: 14)
International Tax and Public Finance     Hybrid Journal   (Followers: 12)
Local Government Studies     Hybrid Journal   (Followers: 12)
Social Service Review     Full-text available via subscription   (Followers: 12)
Policy & Internet     Hybrid Journal   (Followers: 12)
Journal of Higher Education Outreach and Engagement     Open Access   (Followers: 12)
Journal of Community Practice     Hybrid Journal   (Followers: 11)
Research on Economic Inequality     Hybrid Journal   (Followers: 11)
Citizenship Studies     Hybrid Journal   (Followers: 10)
International Journal of Public Sector Performance Management     Hybrid Journal   (Followers: 10)
Canadian Public Administration/Administration Publique Du Canada     Hybrid Journal   (Followers: 10)
Politics and Governance     Open Access   (Followers: 10)
Policy Studies Journal     Hybrid Journal   (Followers: 9)
eJournal of eDemocracy and Open Government     Open Access   (Followers: 9)
Asia Pacific Journal of Public Administration     Hybrid Journal   (Followers: 9)
Administrative Theory & Praxis     Full-text available via subscription   (Followers: 8)
Middle East Law and Governance     Hybrid Journal   (Followers: 8)
Journal of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 8)
Frontiers in Public Health Services and Systems Research     Open Access   (Followers: 8)
Public Works Management & Policy     Hybrid Journal   (Followers: 7)
Publius: The Journal of Federalism     Hybrid Journal   (Followers: 7)
Gesundheitsökonomie & Qualitätsmanagement     Hybrid Journal   (Followers: 7)
Journal of Developing Areas     Full-text available via subscription   (Followers: 7)
Surveillance and Society     Open Access   (Followers: 7)
State and Local Government Review     Hybrid Journal   (Followers: 7)
Teaching Public Administration     Hybrid Journal   (Followers: 7)
Global Public Policy and Governance     Hybrid Journal   (Followers: 7)
Growth and Change     Hybrid Journal   (Followers: 6)
Law, Democracy & Development     Open Access   (Followers: 6)
Just Policy: A Journal of Australian Social Policy     Full-text available via subscription   (Followers: 6)
Public Sector     Full-text available via subscription   (Followers: 6)
PLOS Currents : Disasters     Open Access   (Followers: 6)
Public Organization Review     Hybrid Journal   (Followers: 5)
Risk, Hazards & Crisis in Public Policy     Hybrid Journal   (Followers: 5)
NISPAcee Journal of Public Administration and Policy     Open Access   (Followers: 5)
International Affairs and Global Strategy     Open Access   (Followers: 5)
Parliaments, Estates and Representation     Hybrid Journal   (Followers: 5)
Journal of Organisational Transformation & Social Change     Hybrid Journal   (Followers: 4)
Administrative Sciences     Open Access   (Followers: 4)
Electronic Journal of e-Government     Full-text available via subscription   (Followers: 4)
Commonwealth Journal of Local Governance     Open Access   (Followers: 4)
Singapore Economic Review, The     Hybrid Journal   (Followers: 4)
Africa’s Public Service Delivery and Performance Review     Open Access   (Followers: 4)
Policy & Governance Review     Open Access   (Followers: 4)
Journal of Governance and Public Policy     Open Access   (Followers: 4)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 4)
Congress & the Presidency: A Journal of Capital Studies     Hybrid Journal   (Followers: 3)
International Journal of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 3)
International Journal of Electronic Government Research     Full-text available via subscription   (Followers: 3)
International Journal of Information Systems for Crisis Response and Management     Full-text available via subscription   (Followers: 3)
Statistics and Public Policy     Open Access   (Followers: 3)
Pittsburgh Tax Review     Open Access   (Followers: 3)
Nordic Tax Journal     Open Access   (Followers: 3)
Public Governance Research     Open Access   (Followers: 3)
Perspectives on Public Management and Governance     Full-text available via subscription   (Followers: 3)
Revue Africaine des Sciences Humaines et Sociales     Open Access   (Followers: 3)
Études rurales     Open Access   (Followers: 2)
Gaceta Sanitaria     Open Access   (Followers: 2)
Journal of Economic and Administrative Sciences     Hybrid Journal   (Followers: 2)
Regional Science Policy & Practice     Hybrid Journal   (Followers: 2)
Journal of Chinese Governance     Hybrid Journal   (Followers: 2)
European Policy Analysis     Hybrid Journal   (Followers: 2)
Digital Government : Research and Practice     Open Access   (Followers: 2)
Journal of Policy Practice and Research     Hybrid Journal   (Followers: 2)
DiA : Public Administration Journal     Open Access   (Followers: 2)
Public Administration Research     Open Access   (Followers: 2)
Indian Journal of Public Administration     Hybrid Journal   (Followers: 2)
National Civic Review     Hybrid Journal   (Followers: 1)
Journal of Asian Public Policy     Hybrid Journal   (Followers: 1)
Cuadernos de Relaciones Laborales     Open Access   (Followers: 1)
Éthique publique     Open Access   (Followers: 1)
BAR. Brazilian Administration Review     Open Access   (Followers: 1)
The Philanthropist     Open Access   (Followers: 1)
South Asian Journal of Macroeconomics and Public Finance     Hybrid Journal   (Followers: 1)
Visión de futuro     Open Access   (Followers: 1)
Journal of Economics, Finance and Administrative Science     Open Access   (Followers: 1)
Journal of Development and Administrative Studies     Open Access   (Followers: 1)
Revista Eurolatinoamericana de Derecho Administrativo     Open Access   (Followers: 1)
In Vestigium Ire     Open Access   (Followers: 1)
Revista Desenvolvimento Social     Open Access   (Followers: 1)
Tendencias     Open Access   (Followers: 1)
Administory. Zeitschrift für Verwaltungsgeschichte     Open Access   (Followers: 1)
Journal of Social Studies     Open Access   (Followers: 1)
Journal of Public Procurement     Hybrid Journal   (Followers: 1)
International Journal of Organization Theory and Behavior     Hybrid Journal   (Followers: 1)
Arbetsliv i omvandling     Open Access   (Followers: 1)
International Review of Public Policy     Open Access   (Followers: 1)
Journal of Public Affairs Education     Hybrid Journal   (Followers: 1)
Corrections : Policy, Practice and Research     Hybrid Journal   (Followers: 1)
Journal of APF Command and Staff College     Open Access   (Followers: 1)
Journal of Management and Development Studies     Open Access   (Followers: 1)
RUDN Journal of Public Administration     Open Access   (Followers: 1)
Journal of Government and Economics     Open Access  
Kwartalnik Prawa Podatkowego / Tax Law Quarterly     Open Access  
Estudios de Administración     Open Access  
rESPaldo : Revista Internacional en Administración de Oficinas y Educación Comercial     Open Access  
Publik (Jurnal Ilmu Administrasi)     Open Access  
Política, Globalidad y Ciudadanía     Open Access  
Revista de Administración Pública     Open Access  
Retos de la Dirección     Open Access  
Territory, Politics, Governance     Hybrid Journal  
International Journal of Community Well-Being     Hybrid Journal  
Journal of Administrative and Management     Open Access  
FEU Academic Review     Open Access  
Dhammathas Academic Journal     Open Access  
Economic and Regional Studies / Studia Ekonomiczne i Regionalne     Open Access  
Stat & Styring     Full-text available via subscription  
Sosyoekonomi     Open Access  
JKAP (Jurnal Kebijakan dan Administrasi Publik)     Open Access  
Revista Iberoamericana de Estudios Municipales     Open Access  
Estado, Gobierno y Gestión Pública     Open Access  
TEC Empresarial     Open Access  
Sinergia : Revista do Instituto de Ciências Econômicas, Administrativas e Contábeis     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
Revue Gouvernance     Open Access  
Revista de Direito Sociais e Políticas Públicas     Open Access  
Revista Digital de Derecho Administrativo     Open Access  
Transylvanian Review of Administrative Sciences     Open Access  
Prawo Budżetowe Państwa i Samorządu     Open Access  
Law and Administration in Post-Soviet Europe     Open Access  
Organizações & Sociedade     Open Access  
Wroclaw Review of Law, Administration & Economics     Open Access  
Journal of Science and Sustainable Development     Full-text available via subscription  
Administração Pública e Gestão Social     Open Access  
REAd : Revista eletrônica de administração     Open Access  
Pyramides     Open Access  
Documentos y Aportes en Administración Pública y Gestión Estatal     Open Access  
Cuadernos de Administración     Open Access  
AQ - Australian Quarterly     Full-text available via subscription  
Orientación y Sociedad : Revista Internacional e Interdisciplinaria de Orientación Vocacional Ocupacional     Open Access  
Revista Panamericana de Salud Pública     Open Access  
EURE (Santiago) - Revista Latinoamericana de Estudios Urbano Regionales     Open Access  
Ids Working Papers     Hybrid Journal  

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