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: 322)
Journal of Management & Organization     Full-text available via subscription   (Followers: 277)
Academy of Management Annals     Full-text available via subscription   (Followers: 93)
Journal of European Public Policy     Hybrid Journal   (Followers: 71)
Governance : An International Journal of Policy, Administration and Institutions     Hybrid Journal   (Followers: 55)
Public Administration Review     Hybrid Journal   (Followers: 53)
International Journal of Public Leadership     Hybrid Journal   (Followers: 51)
Journal of Public Administration Research and Theory     Hybrid Journal   (Followers: 46)
Public Administration     Hybrid Journal   (Followers: 41)
European Journal of Social Work     Hybrid Journal   (Followers: 35)
Social Policy & Administration     Hybrid Journal   (Followers: 31)
International Journal of Public Administration     Hybrid Journal   (Followers: 29)
Clinical Social Work Journal     Hybrid Journal   (Followers: 28)
Government Information Quarterly     Hybrid Journal   (Followers: 28)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 28)
Journal of Public Administration     Full-text available via subscription   (Followers: 28)
Government and Opposition     Full-text available via subscription   (Followers: 27)
Cities     Hybrid Journal   (Followers: 26)
Public Choice     Hybrid Journal   (Followers: 26)
Human Service Organizations Management, Leadership and Governance     Hybrid Journal   (Followers: 24)
Public Policy and Administration     Hybrid Journal   (Followers: 24)
American Review of Public Administration     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)
Prison Journal     Hybrid Journal   (Followers: 22)
Evaluation     Hybrid Journal   (Followers: 21)
Public Administration and Development     Hybrid Journal   (Followers: 19)
The Review of International Organizations     Hybrid Journal   (Followers: 19)
Public Policy and Administration Research     Open Access   (Followers: 19)
Poverty & Public Policy     Hybrid Journal   (Followers: 17)
Law, Innovation and Technology     Hybrid Journal   (Followers: 16)
Public Policy     Full-text available via subscription   (Followers: 16)
Australian Social Work     Hybrid Journal   (Followers: 15)
Critical Policy Studies     Hybrid Journal   (Followers: 15)
Journal of Social Work Education     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 Sciences     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)
Local Government Studies     Hybrid Journal   (Followers: 13)
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)
International Tax and Public Finance     Hybrid Journal   (Followers: 11)
Journal of Community Practice     Hybrid Journal   (Followers: 11)
International Journal of Public Sector Performance Management     Hybrid Journal   (Followers: 11)
Research on Economic Inequality     Hybrid Journal   (Followers: 10)
Politics and Governance     Open Access   (Followers: 10)
Citizenship Studies     Hybrid Journal   (Followers: 9)
Policy Studies Journal     Hybrid Journal   (Followers: 9)
Canadian Public Administration/Administration Publique Du Canada     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)
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)
Surveillance and Society     Open Access   (Followers: 7)
Public Sector     Full-text available via subscription   (Followers: 7)
State and Local Government Review     Hybrid Journal   (Followers: 7)
Journal of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 7)
Teaching Public Administration     Hybrid Journal   (Followers: 7)
Growth and Change     Hybrid Journal   (Followers: 6)
Journal of Developing Areas     Full-text available via subscription   (Followers: 6)
Just Policy: A Journal of Australian Social Policy     Full-text available via subscription   (Followers: 6)
PLOS Currents : Disasters     Open Access   (Followers: 6)
Public Organization Review     Hybrid Journal   (Followers: 5)
Law, Democracy & Development     Open Access   (Followers: 5)
Risk, Hazards & Crisis in Public Policy     Hybrid Journal   (Followers: 5)
NISPAcee Journal of Public Administration and Policy     Open Access   (Followers: 5)
Parliaments, Estates and Representation     Hybrid Journal   (Followers: 5)
European Journal of Government and Economics     Open Access   (Followers: 5)
Journal of Organisational Transformation & Social Change     Hybrid Journal   (Followers: 4)
Administrative Sciences     Open Access   (Followers: 4)
Commonwealth Journal of Local Governance     Open Access   (Followers: 4)
Singapore Economic Review, The     Hybrid Journal   (Followers: 4)
International Affairs and Global Strategy     Open Access   (Followers: 4)
Statistics and Public Policy     Open Access   (Followers: 4)
African Journal of Governance and Development     Open Access   (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)
Electronic Journal of e-Government     Full-text available via subscription   (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)
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)
Governance Journal     Open Access   (Followers: 3)
Études rurales     Open Access   (Followers: 2)
Gaceta Sanitaria     Open Access   (Followers: 2)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
Georgia Journal of Public Policy     Open Access   (Followers: 2)
Journal of Economic and Administrative Sciences     Hybrid Journal   (Followers: 2)
Regional Science Policy & Practice     Hybrid Journal   (Followers: 2)
Journal of Park and Recreation Administration     Full-text available via subscription   (Followers: 2)
Journal of Chinese Governance     Hybrid Journal   (Followers: 2)
European Policy Analysis     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)
Gestión y Política Pública     Open Access   (Followers: 1)
Federal Governance     Open Access   (Followers: 1)
Revista de Administração IMED     Open Access   (Followers: 1)
The Philanthropist     Open Access   (Followers: 1)
South Asian Journal of Macroeconomics and Public Finance     Hybrid Journal   (Followers: 1)
Studi Organizzativi     Full-text available via subscription   (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)
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)
Jurnal Administrasi Publik : Public Administration Journal     Open Access   (Followers: 1)
Journal of Public Procurement     Hybrid Journal   (Followers: 1)
International Journal of Organization Theory and Behavior     Hybrid Journal   (Followers: 1)
Gestão Pública : Práticas e Desafios     Open Access   (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)
Retos de la Dirección     Open Access  
Investigación Administrativa     Open Access  
Territory, Politics, Governance     Hybrid Journal  
International Journal of Community Well-Being     Hybrid Journal  
Molung Educational Frontier     Open Access  
Journal of Administrative and Management     Open Access  
FEU Academic Review     Open Access  
Dhammathas Academic Journal     Open Access  
Public Inspiration     Open Access  
Economic and Regional Studies / Studia Ekonomiczne i Regionalne     Open Access  
Jurnal Niara     Open Access  
Icelandic Review of Politics and Administration     Open Access  
Stat & Styring     Full-text available via subscription  
Revista de Direito da Administração Pública     Open Access  
Sosyoekonomi     Open Access  
ESPAÇO PÚBLICO : Revista do Mestrado Profissional em Políticas Públicas da UFPE     Open Access  
Revista de Administração     Open Access  
Administración Pública y Sociedad     Open Access  
Perspectivas em Políticas Públicas     Open Access  
JKAP (Jurnal Kebijakan dan Administrasi Publik)     Open Access  
Revista Iberoamericana de Estudios Municipales     Open Access  
Estado, Gobierno y Gestión Pública     Open Access  
Políticas Públicas     Open Access  
Revista Política y Estrategia     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  
Revista Foco     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  
Jurnal Bina Praja : Journal of Home Affairs Governance     Open Access  
Revista de Administração Geral     Open Access  
Jurnal Ilmiah Administrasi Publik     Open Access  
Cadernos Gestão Pública e Cidadania     Open Access  
Revista Eurolatinoamericana de Derecho Administrativo     Open Access  
Journal of Social and Administrative Sciences     Open Access  
Prawo Budżetowe Państwa i Samorządu     Open Access  
Law and Administration in Post-Soviet Europe     Open Access  
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Organizações & Sociedade     Open Access  
Rivista trimestrale di scienza dell'amministrazione     Full-text available via subscription  
FOR Rivista per la formazione     Full-text available via subscription  
Sri Lanka Journal of Development Administration     Open Access  
Wroclaw Review of Law, Administration & Economics     Open Access  
Journal of Science and Sustainable Development     Full-text available via subscription  
eJournal of Public Affairs     Open Access  
Administração Pública e Gestão Social     Open Access  
Revista Mexicana de Análisis Político y Administración Pública     Open Access  
Revista Brasileira de Administração Científica     Open Access  
Future Studies Research Journal : Trends and Strategies     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  
Acta Universitatis Danubius. Administratio     Open Access  
Liinc em Revista     Open Access  
Ids Working Papers     Hybrid Journal  

        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  [389 journals]
  • 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
       
  • 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
       
 
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