FISCAL STUDIES
Scope & Guideline
Connecting theory and practice in finance and accounting.
Introduction
Aims and Scopes
- Fiscal Policy Analysis:
The journal emphasizes rigorous analysis of fiscal policies, including taxation and public spending, and their effects on income distribution and economic behavior. - Income and Wealth Inequality:
A core area of focus is the study of income and wealth inequality, examining its determinants, implications, and potential solutions across different countries and regions. - Labour Market Dynamics:
Research often explores the relationship between labor markets, employment patterns, and inequality, providing insights into how economic changes affect different demographic groups. - Interdisciplinary Approaches:
FISCAL STUDIES encourages interdisciplinary methodologies, integrating economics, sociology, and public policy to create a holistic understanding of fiscal issues. - Comparative Studies:
The journal frequently publishes comparative analyses of fiscal policies and inequality across countries, contributing to global discussions on best practices and lessons learned.
Trending and Emerging
- Impact of Public Health on Inequality:
Recent studies increasingly link public health outcomes to economic inequality, highlighting the importance of health policies in addressing socioeconomic disparities. - Climate Change and Fiscal Policy:
There is a growing emphasis on the intersection of taxation and environmental sustainability, with research exploring how fiscal measures can mitigate climate change impacts. - Technological Change and Labor Markets:
Emerging research addresses how technological advancements affect labor markets and income distribution, particularly in the wake of the COVID-19 pandemic. - Income Mobility and Social Mobility:
An increased focus on income mobility reflects a broader interest in understanding how socioeconomic status changes over time and its implications for policy. - Behavioral Economics in Taxation:
The integration of behavioral economics into taxation research is on the rise, examining how psychological factors influence taxpayer behavior and compliance.
Declining or Waning
- Wealth Tax Discussions:
The focus on wealth taxes has decreased as other fiscal issues gain traction, possibly due to the evolving political landscape and changing public attitudes towards wealth redistribution. - Traditional Taxation Mechanisms:
Research centered on traditional taxation mechanisms, such as income tax structures, has seen less frequency as scholars shift towards examining innovative tax policies and their implications. - Historical Studies of Inequality:
While historical analyses of inequality were previously common, recent publications have moved towards contemporary issues, reflecting an increased urgency in addressing current economic challenges. - Mortality Inequality Research:
Research specifically focused on mortality inequality, while still relevant, has become less frequent as the journal expands its scope to include broader socioeconomic factors. - Regional Inequality Studies:
The study of regional inequalities within countries has seen a decline as more global and comparative approaches become prioritized in the journal's recent publications.
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