Dissertations / Theses on the topic 'Income'
To see the other types of publications on this topic, follow the link: Income.
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 dissertations / theses for your research on the topic 'Income.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Wildman, John. "Health, income and income inequality." Thesis, University of York, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.369278.
Full text
2
König, Johannes [Verfasser]. "Income Inequality and Income Risk / Johannes König." Berlin : Freie Universität Berlin, 2019. http://d-nb.info/1180388062/34.
Full text
3
Lindell, Mattias. "Income Growth and Income Inequality in Danish Municipalities." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Nationalekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-38324.
Full textAbstract:
Income growth and income inequality is an important theme in Economic research. It has been debated for decades whether income inequality hinders or enhances income growth. One of the classic models of this relationship was the Kuzenets curve which shows inequality against income per capita can be defined by an inverted U-shaped curve, over a period of time. The purpose of the paper is to see to see the relationship between income growth and inequality on a municipality level. To do this, four econometric panel data models were constructed with data gathered from Statbank Denmark. Log of income was used as the dependent variable and different measures of inequality were used as independent variables among other variables (public expenditure, education, population density, demographic composition, taxation). Results from these models show how income growth is positively related to income inequality, with vastly higher growth at the top end of the income distribution in Denmark. The implications of these findings can show that a trade-off between income inequality and income growth is not true, and it is possible that both variables work in tandem. Other factors such as education and demographic composition were also positively correlated with income growth, while other factors, such as taxation, were statistically insignificant. Comprehensive research on inequality and income growth at a municipality level is sparse, especially in the case of Denmark. Thus, this study contributes to research in regional economics.
4
Duncan, Denvil R. "Essays on Personal Income Taxation and Income Inequality." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/62.
Full textAbstract:
This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981–2005 period.
Our findings suggest that progressivity has a strong negative effect on inequality in reported gross and net income and that this negative effect is strongest in countries whose institutional framework supports pro-poor redistribution. However, the effect of progressivity on true inequality, which is approximated by consumption-based measures of the GINI coefficient, is significantly smaller.
The second essay relies on household level data and complements the first in its empirical approach. We simulate the distributional impact of the Russian personal income tax (PIT) following the flat tax reform of 2001 using data from the Russian Longitudinal Monitoring Survey. We use a series of counterfactuals to decompose the change in the distribution of net income into a direct (tax) effect and an indirect behavioral effect.
As expected, the direct tax effect increased net income inequality. Changes in the pre-tax distribution, on the other hand, had a large negative impact on inequality thus leading to an overall decline in net income inequality. We also find that the tax-induced evasion response increased reported net income inequality while reducing consumption based measures of net income inequality.
5
Tomlinson, John Richard. "Income maintenance in Australia: The income guarantee alternative." Thesis, Tomlinson, John Richard (1989) Income maintenance in Australia: The income guarantee alternative. PhD thesis, Murdoch University, 1989. https://researchrepository.murdoch.edu.au/id/eprint/51269/.
Full textAbstract:
By the beginning of the 20th century, Australia was commonly acknowledged to be amongst the world leaders in the supply of social provisions to its citizens. However. Australia gradually lost ground in this arena compared with other developed countries. The election of the Whitlam Labor Government in 1972 presented Australia with the first reform oriented government since the end of the Second World War: a considerable number of suggestions were put forward to extend and improve social welfare programs.
This study investigates those suggestions which dealt with the development of more comprehensive income maintenance programs. It looks, in particular, at the proposal made by the Poverty Inquiry to introduce a Guaranteed Minimum Income - and examines why it (or a similar scheme) was not implemented and what, if any, ideological obstacles to its introduction remain relevant in the last part of this century. But before that can be done, it is necessary to examine the existing system of income maintenance, its structure, the mechanisms which create that structure, and to ascertain what makes the present system of income maintenance attractive to many people.
Attitudes to work, the family and the way social need is viewed affect the public's preparedness to support welfare initiatives; these attitudes are considered preliminary to an examination of a number of generalised income guarantee proposals. The history of income guarantee schemes suggested in Britain, the United States of America and Australia is provided as a backdrop against which the ideological debates which such proposals evoked are assessed.
The analysis of the ideological obstacles to income guarantees in Australia reveals the impediments embedded in the existing system of income maintenance and shows that these are not contained within the central tenets of Marxism, liberalism or social democracy. They are to be found associated with conservatism and discrimination based on gender, age, race, and locality.
Before proceeding to estimate the likely response of either the Labor or Liberal Parties to income guarantees, the study establishes that there is no inherent incompatibility between the Australian mode of production and such guarantees. An examination of the Labor and Liberal Parties' social welfare platforms, their philosophical traditions, and spokespersons· pronouncements suggests that it would be possible for either Party to implement a form of income guarantee.
6
GarciÌa, Reyes MariÌa Elena. "Income polarisation." Thesis, University of York, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.420261.
Full text
7
Xiang, Linxi. "Essays on educational investment, income inequality and income mobility." Thesis, University of Edinburgh, 2013. http://hdl.handle.net/1842/8032.
Full textAbstract:
The first two pieces of work in this thesis look into the strategic decision of intergenerational educational investment and its implication to income inequality, skill distribution and income mobility. The contribution of my work is to incorporate matching frictions into the marriage market and analyze returns from strategic educational investments. The mechanism in the marriage market adopted follows the spirit of the competitive search model which interprets the ‘mismatch’ phenomenon as the result of coordination frictions in the matching process. The competitiveness and frictions in the family formation process create decreasing returns to high educational investment. The more parental households who choose high educational investment, the less is the return to high educational investment compared to the lower alternative. The fact that rich parental households suffer less from costly high educational investment puts the poor households at a disadvantage and the poor are more likely to be crowded out of the group that have incentives to choose high investment. The model predicts that given a certain parameter region, children of poor parents are more likely to become skilled if the fraction of rich parental households is not too large. In a multi-generational dynamic setting, it further implies the existence of a stationary household income distribution and income mobility rates. An increase in returns to education alone generates a larger stationary fraction of rich households and a larger upward income mobility rate. An increase in the cost of the high educational investment alone generates a smaller stationary fraction of rich households and a smaller upward income mobility rate. The third piece of work looks into the strategic interaction between passenger carriers over product quality and the location choice in a duopoly scheduled flight market. The model predicts that the two carriers prefer to be specialized in different flight quality (non-stop vs. one-stop) and adopt the same schedule when a higher quality difference makes the consumers less sensitive to the flight frequency. It contributes to literatures on the application of two-dimensional product differentiation in air-travel market analysis.
8
Jette-Nantel, Simon. "Implications of Off-Farm Income for Farm Income Stabilization Policies." UKnowledge, 2013. http://uknowledge.uky.edu/agecon_etds/15.
Full textAbstract:
This dissertation examines to what extent off-farm diversification may be an appropriate and accessible tool to mitigate the adverse effects from market failures and incompleteness in the crop and farm income insurance market. While the influence of the nonfarm sector has long been recognized as a primary force in shaping farm structure, off-farm income is rarely acknowledge as a risk management tool for operators and households of commercial farms. The dissertation develops a dynamic model that includes capital market imperfections, economies of scale in farm production, and the presence of adjustment costs in labor allocation decisions. The model provides a realistic characterization of the environment defining income and financial risks faced by farm operators, as well as the risk management alternatives available to them.
It is found that introducing off-farm labor can substantially mitigate the adverse effects of farm income risk on farm operators' and households' welfare, even for larger commercial farms. However, the diversification of labor by the main operator seems to impose labor and managerial constraints that can reduce the intensity and technical efficiency of the farm production. Alternatively, diversification at the household level through the allocation of spousal labor off the farm provides benefits in mitigating the adverse effects of farm income risk on farm production and efficiency, and on operators and households welfare. It thus provides an efficient risk management alternative that is consistent with most rationales that are invoked to justify farm policies.
Results suggest that the increasing incidence and importance of off-farm income within the farm population of most OECD countries is highly relevant in the design of effective farm policies This form of diversification can reduce the need and effectiveness of farm income stabilization polices. While it has been argued elsewhere that broader economic policies had a large influence in closing the income gap between farm and urban households, such policies may also have a role to play in addressing farm income risk issues and, in some cases, may represent more sustainable and efficient policy alternatives.
9
Chaqchaq, Othmane. "Fixed Income Modeling." Thesis, KTH, Matematisk statistik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-192372.
Full textAbstract:
Besides financial analysis, quantitative tools play a major role in asset management. By managing the aggregation of large amount of historical and prospective data on different asset classes, it can give portfolio allocation solution with respect to risk and regulatory constraints. Asset class modeling requires three main steps, the first one is to assess the product features (risk premium and risks) by considering historical and prospective data, which in the case of fixed income depends on spread and default levels. The second is choosing the quantitative model, in this study we introduce a new credit model, which unlike equity like models, model default as a main feature of fixed income performance. The final step consists on calibrating the model. We start in this study with the modeling of bond classes and study its behavior in asset allocation, we than model the capital solution transaction as an example of a fixed income structured product.Förutom finansiell analys, kvantitativa verktyg spelar en viktig roll i kapitalförvaltningen också. Genom att hantera sammanläggning av stora mängder historiska och framtida uppgifter om olika tillgångsklasser kan dessa verktyg ge placeringslösning med avseende på risk och regulatoriska begränsningar. Tillgångsklass modellering kräver tre huvudsteg: Den första är att utvärdera produktens funktioner (riskpremie och risker) genom att beakta historiska och framtida uppgifter, som i fallet med fast inkomst beror på spridning och normalnivåer. Den andra är att välja den kvantitativa modellen. I denna studie presenterar vi en ny kreditmodell, som till skillnad från aktieliknande modeller, utformar "standard" som det viktigaste inslaget i Fixed Income prestanda. Det sista steget består i att kalibrera modellen. Vi börjar denna studie med modellering av obligationsklasser och med att studera dess beteende i tillgångsallokering. Sedan, modellerar vi kapital lösning transaktionen som ett exempel på en fast inkomst strukturerad produkt.
10
Kamari, Hawraz, and Groop Jonatan. "Motherhood and Income : A study on how motherhood affects women’s income." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-49526.
Full textAbstract:
This paper explores the income effect which motherhood has on women, using (American) Census data. The hypothesis states that the income effect is negative. Previous studies have shown that indeed children lower the income of women and that it is decreased with every additional child. We test our hypothesis using data from the Census Bureau from the year 2018, consisting of over 800 000 answers, and running multiple regressions to measure the effect which the number of children have on a woman’s income. As predicted, the results indicate that our hypothesis is true with a 26% decline in income when a woman has one or more children. Marriage has a negative effect on income while completing higher levels of education raises it.
11
Cano, Liliana. "Income inequality, top income shares and economic mobility : Ecuador 2004-2011." Thesis, Toulouse 1, 2015. http://www.theses.fr/2015TOU10040.
Full textAbstract:
L’objet de cette thèse est d’analyser les tendances récentes dans la distribution des revenus en Équateur. La thèse défend l’idée que les inégalités de revenus ont diminué tant au niveau personnel qu’au niveau fonctionnel. Cependant, en nous basant sur la littérature et la méthodologie des hauts revenus et de l’accumulation du capital nous montrons que le niveau d’inégalité reste très élevé. Pour ce faire, le premier chapitre offre une revue de la littérature de la distribution des revenus et, à l’aide des comptes de patrimoine nationaux, présente de nouvelles estimations du rapport capital/revenu et de la part du capital dans le revenu national pour la période 2007-2013. Dans le deuxième chapitre, à l’aide des données fiscales, nous analysons la distribution des revenus au niveau individuel et nous offrons de nouvelles estimations de la part du revenu national détenu par les individus les plus riches (e.g. 1%) pendant la période 2004-2011. En outre, nous étudions l’évolution et la composition des hauts revenus, l’évolution du revenu moyen, et nous discutons des avantages comparés des données fiscales et des données issues des enquêtes lors de l’étude des hauts revenus. Dans le troisième chapitre nous étudions la mobilité des hauts revenus et du reste de la distribution et nous analysons les principaux déterminants de la mobilité économique. Finalement, un dernier chapitre est consacré à l’étude de l’impôt progressif sur le revenu et son influence dans la réduction des inégalités économiques dans ce paysThe objective of this thesis is to analyze the dynamics of income distribution in contemporary Ecuador. We defend the thesis that income inequality has declined both at functional and personal level over the last years. However, based on the recent top incomes and wealth accumulation literature and methods we show that the level of income inequality in this country is still very high. The first chapter of this thesis reviews the literature on income and wealth distribution and offers new estimates of wealth-to-income ratios and capital share of income for the 2007-2013 period thanks to national balance sheets. In the second chapter, we construct top income shares series for the period 2004-2011 thanks to micro-level tax return data. We analyze the recent trends of top incomes, their composition, the evolution of average real incomes, and we discuss the methodological challenge of working with tax data and survey data when the main objective is to capture top incomes. In the third chapter, we examine intragenerational income mobility both at the top and middle of the distribution and we analyze the main determinants of income mobility. In the last chapter of this thesis, we study whether tax policy, through progressive income taxation, is helping to reduce inequality in this country
12
GRÜBENER, Philipp. "Essays in quantitative macroeconomics : income, inequality, income risk and optimal redistribution." Doctoral thesis, European University Institute, 2021. https://hdl.handle.net/1814/72939.
Full textAbstract:
Defence date: 5 November 2021; Examining Board: Prof. Árpád Ábrahám (University of Bristol and European University Institute); Prof. Philipp Kircher (Cornell University); Prof. Kjetil Storesletten (University of Oslo); Prof. Ludo Visschers (University of Edinburgh)The first PDF is the PhD Thesis. The second PDF is an addendum containing the complete citations of the two datasets.
This thesis contains four independent essays in heterogeneous agent macroeconomics. They explore the sources of income inequality and income risk and study the optimal design of public redistribution and insurance. The first chapter, joint with Filip Rozsypal, studies the origins of idiosyncratic earnings risk in frictional labor markets, with a particular focus on the role of firms for worker earnings risk. First, using administrative matched employer-employee data from Denmark, we document key properties of the worker earnings growth distribution, the firm revenue growth distribution, and their joint distribution. The worker earnings and firm revenue growth distributions exhibit strong deviations from normality, in particular excess kurtosis, with many workers and firms experiencing very small changes to their earnings/revenues, but a significant minority experiencing very large changes. Large earnings losses are more likely for workers in firms with negative revenue growth, driven both by separations to unemployment and earnings losses on the job. Second, we develop a model framework consistent with the data, with four key features: i) frictional labor markets and on the job search to capture unemployment risk and wage growth through a job ladder, ii) multi-worker firms to capture gross and net worker flows, iii) risk averse workers such that earnings risk matters, and iv) contracting with two-sided limited commitment because earnings of job stayers are changing infrequently in the data. Third, we use the model to explore policies designed to mitigate earnings fluctuations. The second chapter, joint with Annika Bacher and Lukas Nord, studies one particular private insurance margin against individual income risk only available to couples, which is the so called added worker effect. Specifically, we study how this intra-household insurance against individual job loss through increased spousal labor market participation varies over the life cycle. We show in U.S. data that the added worker effect is much stronger for young than for old households. A stochastic life cycle model of two-member households with job search in a frictional labor market is capable of replicating this finding. The model suggests that a lower added worker effect for the old is driven primarily by better insurance through asset holdings. Human capital differences between employed young and old contribute to the difference but are quantitatively less important, while differences in job arrival rates play a limited role. In the third chapter, joint with Axelle Ferriere, Gaston Navarro, and Oliko Vardishvili, we study optimal redistribution, taking into account not just the large income and wealth inequality in the data, but also the distribution of income risk that is key in the first two chapters. The U.S. fiscal system redistributes through a rich set of taxes and transfers, the latter accounting for a large part of the income of the poor. Motivated by this, we study the optimal joint design of transfers and income taxes. Within a simple heterogeneous-household framework, we derive analytical results on the optimal relationship between transfers and tax progressivity. Higher transfers are associated with lower optimal income tax progressivity. Redistribution is achieved with generous transfers while efficiency is preserved via a lower progressivity of income taxes. As such, the optimal tax-and-transfer system features larger progressivity of average than of marginal tax rates. We then quantify the optimal tax-and-transfer system in a rich incomplete-market model with realistic distributions of income, wealth, and income risk. The model features a novel flexible functional form for progressive income taxes and means-tested transfers. Relative to the current U.S. fiscal system, the optimal policy consists of more generous means-tested transfers, which phase-out at a slower rate. These larger transfers are financed with higher tax rates, but the taxes are not more progressive than the current system. The fourth chapter, joint with Axelle Ferriere and Dominik Sachs, also studies optimal redistribution, but instead of considering a stationary environment it analyzes the dynamics of the equity-efficiency trade-off along the growth path. To do so, we incorporate the optimal income taxation problem into a state-of-the-art multi-sector structural change general equilibrium model with non-homothetic preferences. We identify two key opposing forces. First, long-run productivity growth allows households to shift their consumption expenditures away from necessities. This implies a reduction in the dispersion of marginal utilities, and therefore calls for a welfare state that declines along the growth path. Yet, economic growth is also systematically associated with an increase in the skill premium, which raises inequality and the desire to redistribute. We quantitatively analyze these opposing forces for two countries: the U.S. from 1950 to 2010, and China from 1989 to 2009. Optimal redistribution decreases at early stages of development, as the role of non-homotheticities prevails. At later stages of development the rising income inequality dominates and the welfare state should become more generous.
1 Firm Dynamics and Earnings Risk 2 Joint Search over the Life Cycle 3 Larger Transfers Financed with More Progressive Taxes? On the Optimal Design of Taxes and Transfers 4 Redistribution in Growing Economies
13
Hosek, Adrienne Laura. "Tax Preference on the Income Roller Coaster| How Income Volatility Changes the Relationship Between Income Inequality and Preference for Redistribution." Thesis, University of California, Berkeley, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10150728.
Full textAbstract:
This dissertation considers how income inequality affects attitudes towards tax policies and income redistribution. In the first paper, I adopt traditional models of the relationship between income inequality and policy preferences to incorporate income volatility. I find that greater income volatility can lead voters to prefer less progressive taxes depending on the distribution of the income shocks. Because income volatility and inequality are positively correlated, with each potentially having an opposite effect on public opinion, my model predicts that support for increasing taxes on upper incomes may not rise in the face of growing income inequality. In the second paper, I estimate the casual effect of short term, temporary changes in household income on individuals' tax progressivity preferences through a series survey experiments. I find evidence that volatility does in fact diminish preferences for tax progressivity. Respondents preferred significantly less progressive taxes when described households that had more volatile incomes regardless of the pattern of volatility over time. For the third and final paper, I develop a new, more powerful permutation procedure for analyzing two-way factorial experiments. The method is a non-parametric alternative to traditional analysis of variance (ANOVA). In Monte Carlo simulations, the procedure was better able to disentangle main factor and interaction effects than regression-based ANOVA tests, particularly when the design was imbalanced. I developed the procedure for use in the analysis of the income volatility experiments.
14
Rigg, John Andrew. "Income shares and income inequality in OECD countries since the late 1970s." Thesis, University of Cambridge, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.624524.
Full text
15
Howe, Peter E. Rosenthal Stuart S. "Low-income rural homeownership." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2004. http://wwwlib.umi.com/cr/syr/main.
Full text
16
Puchon, Jozef. "Fixed income performance attribution." Hamburg Diplomica GmbH, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2927523&prov=M&dok_var=1&dok_ext=htm.
Full text
17
Puchon, Jozef. "Fixed Income Performance Attribution /." Hamburg : Diplomica, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=2927523&prov=M&dok_var=1&dok_ext=htm.
Full text
18
Beramendi, Pablo. "Decentralization and income inequality." Thesis, University of Oxford, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270597.
Full text
19
林漢坤 and Hon-kwan Lam. "Modelling of income distribution." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1989. http://hub.hku.hk/bib/B31975914.
Full text
20
Furukawa, Yousuke. "Income Inequality and Macroeconomics." Kyoto University, 2017. http://hdl.handle.net/2433/227577.
Full text
21
Phromwong, Siwaphon. "The causal impact of education on income : income inequality and poverty in Thailand." Thesis, University of Portsmouth, 2017. https://researchportal.port.ac.uk/portal/en/theses/the-causal-impact-of-education-on-income(c9bc87bd-c5e7-4806-8341-07c8be0f4ea1).html.
Full textAbstract:
This dissertation focuses on two educational reforms in Thailand (1978 and 2000), using these policy initiatives to explore the impact of education on income, income distribution and poverty. Investigating the causal relationship between education attainment and income raises endogeneity concerns, both in terms of reverse causality and omitted variables. To overcome such limitations, the wage of individuals is estimated by using Two-stage least squares (2SLS) models. The years of schooling is instrumented by the year of birth of the individuals who were born around the cut-off year requiring pupils to attend 6 and 9 years, respectively, of compulsory education. This approach ensures that individuals are homogeneous in terms of individual characteristics (e.g. abilities, motivation) across groups because of the proximity of birth. We also include province fixed-effects to capture heterogeneity in economic development and quality of schools across geographic units. The estimations are extended to uncover both endogeneity and heterogeneity biases by using the Instrumental Variable Quantile Regression Methods (IVQR). We found that the 9-year compulsory schooling reform has been more effective in extending access to education, especially for the disadvantaged, than the 6-year compulsory schooling reform. With the 6year compulsory schooling reform, we find statistically significant results that an additional year of schooling positively impacts individual incomes by about 13 percent. However, over half of the increase in average income is concentrated amongst the wealthiest individuals. Estimations for the 9-year compulsory schooling reform suggest that an additional year of schooling increases the monthly income of an individual on average by approximately 8.5 percent. Although the highest returns to education still accrue to the wealthiest income group, the income increased of the poorest and poor income groups become higher and statistically significant compared with the estimated results from the 6-year compulsory schooling reform. The study also shows that the main contribution to a reduction in poverty in Thailand is through economic growth. In order to eradicate poverty and reduce income inequality, universal education to Lower-secondary level (9th grade) is recommended.
22
Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.
Full textAbstract:
Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxable income showed among other things, fraudulently overstated earnings compared to companies with average differences. The study examined how income tax expense related to operating income, which included all revenue less expenses but before income taxes payable; and, whether the ratio of income tax expense to operating income differs for public companies with and without detected financial statement fraud. The full census sample included examination of fraud firms and non-fraud firms for all cases occurring between the years 1993 and 2005. The data was analyzed using descriptive statistics including measurements of central tendency and variability and inferential statistics including z-scores and Pearson’s correlation coefficient. The results indicated that there is a relationship between non-fraud income tax expense and income before income taxes r = .996, N = 332, (p < .01), two tails, and for fraud firms, there is a correlation between income tax expense and income before income taxes r = .963, N = 386, (p < .01), two tails. This research also indicates that a correlation exists for non-fraud firms between income tax expense and operating income, r = .702, N = 196, (p < .01), two tails and for fraud firms r = .842, N = 386, (p < .01), two tails. Finally, the results also indicate there may be a significant correlation between the ratio of income tax to operating income for fraud firms compared to the ratio of income tax expense to operating income for nonfraud firms where r = .169, N = 196, (p < .05), two tails. Converting the fraud ratio to a z-score demonstrates that any ratio greater than .46 gives a greater than 50% chance of indicating fraud (Field, 2009).
23
Franceys, Richard W. A. "Infrastructure for low-income communities : an investigation into the provision of sustainable physical infrastructure for low-income communities in low-income countries." Thesis, Loughborough University, 1991. https://dspace.lboro.ac.uk/2134/28052.
Full textAbstract:
Physical infrastructure is required for health and security. Physical infrastructure also plays a significant role in development and economic growth. It may be seen as the foundation on which the expansion of agricultural production and subsequently industrial production takes place. Both of these are required to generate sustainable economic growth to support social welfare. This thesis examines methods of enabling low-income households and communities in low-income ('developing') countries to benefit from physical infrastructure.
24
Calder, Jason S. "Pro-poor growth in Mozambique an exploration of its income and non-income dimensions /." unrestricted, 2005. http://etd.gsu.edu/theses/available/etd-12152005-154801/.
Full textAbstract:
Thesis (M.A.)--Georgia State University, 2005.Title from title screen. Sally Wallace, committee chair; L.F. Jameson Boex , James R. Alm, committee members. Electronic text (72 p.) : digital, PDF file. Description based on contents viewed June 26, 2007. Includes bibliographical references (p. 67-70).
25
Calder, Jason S. "Pro-Poor Growth in Mozambique: An Exploration of its Income and Non-Income Dimensions." Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/econ_theses/3.
Full textAbstract:
The purpose of this study is to assess the incidence of economic growth and social attainment in Mozambique during the 1990s. There is a growing international debate about the impact of growth on poverty and inequality. International development goals endorsed by the United Nations, the World Bank, and governments from around the world emphasize achieving quantitative targets across various dimensions of welfare including, but not limited to, income. Therefore, efforts at evaluating growth must go beyond aggregates and focus on the experience of the poor during the growth process. The methodology used here is based on growth incidence curves first developed by Ravallion and Chen (2003, 267) for income growth rates and extended to social welfare (e.g., education level, vaccination rates) indicators by Klasen (2005). Growth incidence curves show the incidence of growth across the population distribution. They have the benefit of describing how the gains from growth are distributed during the growth process. Using data from Mozambique’s 1997 and 2003 household living conditions surveys, a growth incidence curve is calculated for Mozambique using consumption as a welfare metric. Data limitations do not allow non-income growth incidence curves to be calculated; however, an approach combining quantile distributions and kernel regressions using education data is taken in the spirit of the non-income growth incidence curve approach. Consumption growth in Mozambique is demonstrated to have been pro-poor by some definitions but not others. The general conclusion about the growth of educational attainment is that it has been pro-poor as well.
26
MATTOS, MARINA PINTO DE ABREU ZORNOFF DE. "THE LOW INCOME CONSUMER AND THE LOW INCOME CONSUMER AND DRINK AND POWDERED SOAP." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2007. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=10556@1.
Full textAbstract:
PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIROAs alterações no cenário econômico dos países emergentes causaram reflexos positivos na base da pirâmide através do aumento de seu poder aquisitivo. No Brasil, esta realidade é percebida pelo ritmo acelerado de mudanças na última década que impactaram o setor varejista, trazendo uma grande quantidade de marcas para os diferentes setores da economia. Estas novas ofertas para o consumidor de baixa renda foram fundamentadas, muitas vezes, em preços mais acessíveis a sua capacidade de consumo. Este movimento de fortalecimento de marcas populares suscitou a reação das marcas premium. Para direcionar a estratégia das grandes empresas, nesta busca por se re- conectarem aos consumidores pobres, é importante entender mais profundamente a relação deles com as marcas. A presente dissertação teve então como objetivo obter um melhor entendimento do papel e do significado da marca no processo de decisão de compra de produtos, dos segmentos de refrigerante e sabão em pó, para consumidores da classe baixa. Para tanto foram realizadas dez (10) entrevistas em profundidade com mulheres pertencentes às classes C e D, residentes no estado do Rio de Janeiro e responsáveis pela compra de supermercado de suas famílias. Apesar da pesquisa não se propor a explorar o peso das variáveis utilizadas por estas mulheres na decisão de compra, pôde-se observar que existe certa hierarquização. No caso de refrigerante, as mulheres entrevistadas avaliam, em geral, (1) os refrigerantes não reprovados pela família, (2) o preço, (3) o orçamento disponível e (4) as marcas preferidas (premium). No caso de sabão em pó, a escolha parece ser feita levando-se em consideração (1) a marca (verbalizada como sendo a opção pela qualidade), (2) o preço e (3) o orçamento disponível. Avaliando os elementos subjetivos da compra e indo além do discurso das mulheres entrevistadas, a compra do refrigerante (das marcas aprovadas pela família) traz a recompensa pelo elogio dos filhos e marido; enquanto a compra do sabão em pó das marcas premium (percebida por elas como as marcas de melhor qualidade) traz um sentimento de realização do cuidado com a família, a certeza de ter feito a compra certa, mais inteligente, de melhor custo/benefício. Percebe-se então que a equação de valor que rege a decisão de compra destas mulheres de baixa renda não é simples e não é única. Parecem existir modelos diferentes para a tomada de decisão de compra de produtos distintos (refrigerante e sabão em pó).
Changes in the economic scene of emerging countries had caused positive consequences in the base of the pyramid through the increase of its purchasing power. In Brazil, this scenario is perceived by the sped up rhythm of changes in the last decade that impacted the retail business, bringing a great number of brands for different sectors of the economy. These new offers for the low income consumer had been often based in more affordable prices for the consumption capacity of this tier. This movement of popular brands empowerment awaked the reaction of premium brands. To guide the strategy of great companies, in this pursue for reconnecting with poor consumers, is important to deeply understand their relation with brands. The present dissertation had then the objective to get a better understanding of the role and meaning of brands in the purchase decision process of products, within the segments of soft drink and powdered soap, for low income consumers. To reach that goal, ten (10) in depth interviews with women pertaining to C and D tiers, residents in the state of Rio de Janeiro and responsible for the supermarket purchase of their families, had been carried through. Despite the research does not consider to explore the utility of the variables used for these women in the purchase decision, it could be observed that a hierarchy exists. In soft drink purchase, the interviewed women mostly evaluate (1) soft drinks not disapproved by their family, (2) price, (3) available budget and (4) preferred brands (premium brands). In the powdered soap purchase, the choice seems to be made taking in consideration (1) brand (expressed as being the option for quality), (2) price and (3) available budget. Evaluating the subjective elements of the purchase and going beyond the speech of the interviewed women, the purchase of soft drink (of brands approved by their family) brings rewards through compliment of kids and husband; while the purchase of powdered soap of premium brand (perceived for them as better quality brands) brings a feeling of accomplishment in taking care of their families, the certainty to have done the precise purchase, more intelligent, of better cost/benefit. Is perceived then that the value equation that drives the purchase decision of these low income women is not simple and is not unique. They seem to exist different models in purchase decision taking of distinct products (soft drink and powdered soap).
27
Lörtscher, Sandro. "Exploring the relationship between income inequality and income growth : More evidence from the US." Thesis, Umeå universitet, Nationalekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184605.
Full textAbstract:
This paper further investigates the relationship between income inequality and income growth at a regional level while also controlling for typical growth determinants in a panel of 48 US states and the District of Columbia between 1987-2017. The paper also addresses the issue of endogeneity by instrumenting income inequality with the age structure of the respective US states. Furthermore, whether the relationship between income inequality and income growth is stable over time is also tested. The results show some evidence supporting a short-term positive relationship between income inequality and growth in the US when inequality is measured with the Gini coefficient, but no consistent relationship when other measures of inequality are used.
28
Garratt, Glass Elisabeth Alice. "The role of income and income status on well-being in parents and children." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/the-role-of-income-and-income-status-on-wellbeing-in-parents-and-children(b3312d95-3c44-42cb-a495-684c4cab4db3).html.
Full textAbstract:
The links between higher income inequality and lower well-being have been widely researched, but the individual-level mechanisms that are thought to underpin these associations lack a clearly specified theoretical basis. Specifically, whether income is relevant to well-being primarily by capturing material resources or psychosocial status has not been unambiguously determined. In this thesis these individual-level mechanisms are examined in relation to psychological distress in parents and behavioural problems in children in a large, nationally representative UK sample. Two key pathways are examined: first, individual-level income status comparisons, and second, the role of inequity in workplace rewards. The first pathway – individual-level income status comparisons – is explored by examining the associations between absolute income, distance from the regional mean income, regional income rank and parents’ psychological distress (Study 1, research question 1) and children’s behavioural problems (Study 2, research question 2). Specifically, these studies examine rank theory, which states that people are sensitive to their ordinal income position due to an evolutionary-based cognitive capability. Income rank has previously been associated with adults’ well-being, but rank theory has never been examined in children. In parents and children, material and psychosocial mechanisms were both associated with well-being: higher absolute incomes were associated with improved well-being at all incomes, while higher rank was only beneficial to well-being at higher incomes. Status differences therefore appear to be more salient to parents and children living in higher-income households. These associations were also replicated for children’s internalising and externalising behaviours. The possibility that income interacts with measures of socioeconomic disadvantage in its associations with well-being is also explored (research question 3), identifying both reinforcing and mitigating effects of socioeconomic disadvantages. These studies provide the most rigorous examination of rank theory in adults to date, and also offer the first evidence that psychosocial mechanisms contribute to children’s well-being. The second pathway – inequity in workplace rewards – is explored in relation to parents’ psychological distress and overall health (Study 3, research question 4) and children’s behavioural problems (Study 4, research question 5). Workplace inequity is associated with impaired well-being in employees, but objectively defined measures of workplace inequity have been neglected despite their potential methodological advantages. The potential relevance of parents’ workplace inequity to children’s well-being has also never been examined. Using a definition of workplace inequity based on wages and occupational social class, under-rewarded parents had a higher likelihood of poor overall health and higher psychological distress, while over-rewarded parents had a lower likelihood of poor overall health. Behavioural problems were lower in children of over-rewarded fathers, but behavioural problems were not associated with fathers’ workplace under-rewards, nor with mothers’ workplace rewards. Objectively measured experiences of workplace inequity are therefore relevant to well-being in parents and children. These results highlight that income status – whether defined as income rank or inequity in workplace rewards – is associated with well-being in parents and children. Policy interventions should focus on increasing absolute incomes, addressing multiple socioeconomic disadvantages and considering the wider issues of status comparisons and their negative associations with well-being.
29
Cling, Aaron A. "Off-farm income: evaluating the effects of off-farm income on debt repayment capacity." Thesis, Kansas State University, 2017. http://hdl.handle.net/2097/35557.
Full textAbstract:
Master of AgribusinessDepartment of Agricultural Economics
Allen M. Featherstone
This thesis examines the effect of off-farm income on a farming operation’s ability to repay their debt. The thesis develops a regression model that includes net farm income, debt repayment capacity with carryover working capital, off-farm income sources and a number of other independent variables that help define each individual borrower. The model provides an evaluation of the current farming environment and examines various income opportunities available to borrowers affects repayment capacity. This study found that the presence of off-farm income can increase the probability that the operation will be able to repay their debts. The model indicates that if off-farm income is present, the borrower’s debt repayment capacity ratio increases. This thesis further explores the model and the results produced from not only off-farm income but several different variables within the borrower’s scope of business. Results suggest that many other factors that are not available in the sample also play a large role in predicting an operation’s ability to repay debt. The study determined that the presence of one source of off-farm income was positive and statistically significant in explaining repayment capacity. An operation with a strong outside income source and one spouse working full time on the farm is more financially stable and will likely be more successful at repaying their debts.
30
Selin, Håkan. "Four empirical essays on responses to income taxation /." Uppsala : Department of Economics, Uppsala University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9055.
Full text
31
Foster, Kevin Matthew. "Modeling median household income distribution." College Park, Md.: University of Maryland, 2008. http://hdl.handle.net/1903/9217.
Full textAbstract:
Thesis (M.A.) -- University of Maryland, College Park, 2008.Thesis research directed by: ept. of Mathematics. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
32
Cetin, Selcan. "Direct Income Payments: Turkish Experience." Master's thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/12612441/index.pdf.
Full textAbstract:
In 2001, Turkey started an agricultural reform program which ended at the end of 2008. The major component of the reform program was to make the transfers decoupled from production. In this scope, direct income support (DIS) was the tool that has been used to reduce the price distortions. DIS received noteworthy criticisms since the first signs of it and now, even after it is over, the prejudice against DIS prevails in Turkey. On the other hand, Turkey&rsquos commitments to WTO&rsquo
s Agreement on Agriculture insist on replacing price supports with non-distortionary policy tools and its candidacy to the membership of the EU requires harmonizing its agricultural policy to the CAP which is shifting towards direct income payments. Criticisms against DIS in Turkey are determined in this thesis, grouped and analyzed by investigating official data to see whether the fears came true. There were both rational and irrational criticisms and consequently, they could not be justified and agricultural issues were not worse off in DIS years. Turkey will eventually have to implement direct income payments again due to both domestic and international forces. Therefore, it is essentially important to understand how it was implemented previously and which aspects of it were exposed to criticisms, and design future policies accordingly.
33
Hlazo, Tandiswa. "Evaluation of income generating projects." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1008457.
Full textAbstract:
The study is conducted in the Eastern Cape Province of South Africa in Lukhanji Local Municipality. Eastern Cape has a population of 1 676 470. Source: Demarcation Board (www.demarcation.org.za),03 April 2009. The Province is made up of seven district municipalities which includes the following; Nelson Mandela Bay Metropolitan Municipality, Cacadu, Amathole, Chris Hani, Ukhahlamba, OR Tambo, Alfred Ndzo. It is comprised of seven local municipalities which are King Sabata Dalindyebo, Nyandeni, Qaukeni, Mbizana, Mhlontlo, Port St John’s, and Ntabankulu. Eastern Cape, according to Bradshaw Debbie et al (2000;4) has the second highest poverty levels in South Africa (47percent of households below the poverty line, which is based on imputed monthly expenditure of R800 or less) (SSA, 2000b), combined with the highest provincial unemployment rate (55 percent) in the country (SSA, 2003). This province is characterised by inequitable growth and development. As mentioned above, it has a high level of poverty. For this reason, strategies like Income generating projects (IGPs) have been formulated to address the need for improved livelihoods, better skills and self employment opportunities. Income generating project as a concept is a convincing strategy when looked at a distance however there is a need to evaluate the impact of Income generating projects (IGPs) through a scientific study to determine the evidence of speculations that Income generating projects are claimed to improve and sustain livelihoods of our people. In the light of the aforesaid, the researcher has endeavoured and undertaken a study on the evaluation of income generating projects. This was done to determine the extent to which income generating projects (IGPs) as a mechanism to alleviate poverty address this problem of poverty. Due to the broadness of the concept of the problem and the extensive nature of the geographical area of the Eastern Cape, the study was exclusively focused on the agricultural projects of Ilinge and Machibini Project in Lukhanji Local Municipality. For the purpose of this study, a combined method approach was used. In other words, the study applied both quantitative and qualitative research design in an attempt to gain an indepth understanding of the problem investigated. Both questionnaire and interviews were employed during gathering of data of the study and participants were project members, project leader and key informants as contributing builders and mangers of the projects. Findings revealed that there is lack of sustainability on income generating projects as the projects studied lost a high number of project members with a common complaint of lack of income to sustain project members during their membership on the income generating projects (IGPs). Lack of skills is considered to be a crucial contributing factor as one other project complained of total lack of training of project members.
34
Johansson, Mats. "Empirical studies of income distribution /." Göteborg : Nationalekonomiska institutionen, Handelshögsk, 1999. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008600328&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full text
35
Rashid, Saman. "Immigrants' income and family migration." Doctoral thesis, Umeå : Univ, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-221.
Full text
36
Gregory, Michael Peter Robert. "Farm income inequality and instability." Thesis, Imperial College London, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.338982.
Full text
37
WEISKOPF, MARCELO. "IMMUNIZATION OF FIXED INCOME PORTFOLIOS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2003. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=4324@1.
Full textAbstract:
COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIORO Asset Liability Management (ALM) é uma ferramenta essencial para uma administração eficaz de bancos, seguradoras e fundos de pensão, principalmente no que diz respeito ao monitoramento e controle de riscos enfrentados por estas instituições. Dentre estes riscos, o de taxa de juros é uma das principais fontes de perda potencial para uma instituição financeira. Este trabalho tem como objetivo estudar formas de se controlar este tipo de risco. Para tal, será estudada a fundo a estratégia de imunização de carteiras. Esta estratégia consiste em montar uma carteira ótima de forma que a mesma seja imune a variações na taxa de juros, ou seja, independente das variações que ocorram nas taxas de juros, o valor da carteira não se altere. Dois modelos de imunização de carteiras de renda fixa propostos na literatura são estudados detalhadamente. Um utiliza a técnica de análise de componentes principais (ACP), imunizando a carteira na direção destes componentes. O outro modelo usa um método de minimização do risco estocástico. Em ambos, um exemplo ilustrativo é apresentado e uma aplicação prática é feita utilizando-se dados de um fundo de pensão no Brasil (este tipo de estratégia é de extremo interesse para fundos de pensão, que possuem longos fluxos de passivos e que desejam garantir que suas obrigações sejam sempre satisfeitas). Por fim, é feita uma análise dos resultados obtidos após a imunização.
Asset Liability Management (ALM) is an important tool used in the administration of banks, insurance companies and pension funds, especially for monitoring and controlling the risk those institutions usually face. Among the various types of risk, the interest rate risk is one of the main sources of potential loss for a financial institution. This dissertation aims to study ways of controlling this type of risk. Thus, we will thoroughly study the strategy used for Asset Liability Management. This strategy consists in assembling an optimum portfolio in a way that it becomes unaffected by changes in the interest rates. A couple of immunization models for fixed rate portfolios are studied in detail. One of them employs the method of principal component analysis (PCA), immunizing the portfolio in the direction of those components. The other model minimizes the stochastic risk. In both of them, we present an example and use of the method in a Brazilian pension fund (this strategy is highly interesting to pension funds since they work with a long liability cash flow and want to certify their obligations will always be satisfied). Finally, we analyse the results obtained with the two methods.
38
Ratanawaraha, Apiwat 1972. "Does income distribution affect innovation?" Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/69439.
Full textAbstract:
Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2002.Includes bibliographical references (p. 64-70).
In this study I specify econometric models that test the hypothesis that income distribution affects innovation. The econometric results suggest that countries with more equal income distribution spend more on innovative activity, produce more innovative outputs, and are more productive in producing innovations than those with less equal income distribution. Other significant determinants of innovation include income level, the size of economic activity, and population density. However, my findings indicate that the effects of income distribution on innovation are limited to developing countries. Income distribution, the size of economic activity, and population density significantly affect innovation expenditures only in developing countries. Income level affects R&D expenditures in both developed and developing countries. Regarding the determinants of innovation output level, income distribution affects only developing countries, whereas the size of economic activity affects both developed and developing countries. Income level is not a significant factor in determining the level of innovation output. As for innovation productivity, income level is significant for both developed and developed countries, while income distribution and population density affect only developing countries. The size of economic activity is not a significant determinant of innovation productivity. Income distribution has an effect only on developing countries, because knowledge and information, the essence of innovation, have the properties of increasing returns to scale due to externalities, and increasing marginal productivity. Income distribution affects innovation expenditure, innovation output, and innovation productivity by affecting the aggregate demand composition and human-capital accumulation. Because the market size and the stock of human capital are relatively small in developing countries, income distribution has significant effects on the size of market, the stock of human capital, and therefore innovation.
by Apiwat Ratanawaraha.
M.C.P.
39
Meyer, Christine Siegwarth. "Income distribution and family structure." Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/11899.
Full text
40
Lee, Ray, and 李宥叡. "income tax." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/26398297876196181550.
Full text
41
林柏澈. "Income, income inequality and life expectancy of both sexs." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/tu2pax.
Full textAbstract:
碩士東吳大學
經濟學系
107
This article mainly discusses relationship between economic inequality, economic income and other research variables (religion, education and so on) and human life expectancy, and improves insufficiencies from previous related researches. For instance, we will distinguish male life expectancy from female life expectancy in accordance with variables for the purpose of verifying if there are gender differences from economic variables and other research variables’ effect on life expectancy. We then further distinguish life expectancy at birth from the one for elder years. From this, we can compare differences of results between life expectance for elder years and the one at birth. Discussions on these two parts were relatively fewer from previous related researches. Additionally, this article also contributes to the updating of data time period for analysis (up until 2016 compared with mostly 2007 from previous related researches). Meanwhile, numbers of nations or regions collected for analysis are more comprehensive (as much as 171 nations and regions compared with mostly around 40 from previous related researches). Factors of religion and education which had rarely been discussed are also included in this research. Finally, the main discovery for this article is that, regardless of the time at birth or the time in elder years, economic inequality poses negative and significant relationship on male and female life expectancies. Furthermore, economic income have positive significant relationship on male and female life expectancies. Consequently, this article supports, based on these results, that economic inequality poses potential harm to human health and life. It also supports that increase in economic income assists in improving human health and life. As for gender differences, we discovered that increase in economic income works favorably to male life expectancy whereas economic inequality poses no significant gender differences on life expectancy at birth (but there are gender differences in elder years because this works relatively unfavorably to female life). With respect to other variables, it is observed that their effects on male and female life expectancies are not significant in Islamic countries (whereas this has turned to negative significant relationship on female life in elder years). In countries where there are no national religions, they have positive significant relationship on both male and female life expectancies at birth (whereas this has turned insignificant on female life in elder years) and they work relatively more favorably on male life expectancy. As for authoritarian countries, they generally pose negative significant relationship on both male and female life expectancies at birth (whereas this has turned insignificant on female life in their elderly years), and it works more unfavorably on male life expectancy (whereas there is no significant gender differences in elderly years). As for education, male and female life expectancies at birth in middle and high education level countries tend to be higher compared with those in countries with relatively lower education level, and they work more favorably on female life expectancy at birth. In terms of georgraphy, there are negative significant relationship on both male and female life expectancies in Africa. Meanwhile, there are gender differences of existence effect on life expectancy. That is, they are more unfavorable on female life (whereas this has turned to be relatively insignificant on elderly male and female life expectancies in Africa in their elderly years).
42
HUNG, YI-CHUN, and 洪懿諄. "GLOBALIZATION AND INCOME DISTRIBUTION：CROSS NATIONAL ANALYSISGLOBALIZATION AND INCOME DISTRIBUTION：CROSS NATIONAL ANALYSISGLOBALIZATION AND INCOME DISTRIBUTION: CROSS NATIONAL ANALYSIS." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/30121769006598206485.
Full textAbstract:
碩士國立臺北大學
社會學系
93
Many studies have been focusing on income distribution. Modernization theories and dependency/world system theories provide explanations of income distribution across nations. Since the concept of globalization has been used a lot today, and theories of globalization have been mature at 1990’s, the affections of globalization have been noticed. The main purpose of this paper is to investigate the affections of globalization on income distribution across nations after 1995. From globalization theories (Giddens 1990, Held et al. 1999), I conclude two important dimensions of globalization and construct indicators of globalization: the flow of foreign direct investment and the diffusion of technologies of information and communication. I also investigate how globalization effects income distribution, when considering conditions and structures in a nation, and relations between nations. I analyze a cross-national data set with 95 countries, independent and control variables dated from 1995 to 1998, dependent variable dated in 2004. From regression models, I find that not all the dimensions of globalization have negative effect on income distribution. The flow of foreign direct investment has significant negative effect on income distribution, but the diffusion of communication technologies has significant positive effect on income distribution. When nations are classified according to human and economic situations, I find that globalization has more negative effects in less developed countries than in other countries. In this paper I suggest that in future studies, people can investigate effects of globalization on income distribution with longitudinal analysis, and different dimensions of globalization.
43
Yang, Sue-Ya, and 楊淑雅. "The relationship between transfer prices, income smoothing and income shifting." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/hpqrf9.
Full textAbstract:
碩士銘傳大學
會計學系碩士班
95
Related parties usually utilize the design of transfer pricing transactions for income smoothing or tax planning. Due to related party sometimes trading with non-arm’s length transactions to reduce tax expenses, Ministry of Finance promulgated the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm''s Length Transfer Pricing” on 28 December, 2004. The regulation claimed that the enterprises shall fill out the relevant forms which are required to disclose information regarding their related parties, and the controlled transactions between the enterprises and their related parties from 2006. Therefore, this research uses the abnormal profit margin of related party transactions (APR) to be a proxy of non-arm’s length transactions. Using the sample of domestic listed companies from 2000 to 2005, the purpose of this research is to investigate the influential factors of APR, the relationship between APR, income smoothing and income shifting. The results of this research are summarized as follows: First, we found that APR is negatively associated with global taxes and differences in tax rates, and is positively associated with income smoothing and the proportion of related party sales. Second, APR is positively associated with income smoothing. It is that enterprises use non-arm’s length transactions to smooth their income for earnings management. Third, APR is negatively associated with global taxes. It implies that enterprises are engaged in income shifting to minimize global taxes through non-arm’s length transactions.
44
Chen, Wen-Hao. "Essays on employment insurance, income mobility, and family income distribution /." 2004. http://www.gbv.de/dms/zbw/54680358X.pdf.
Full text
45
Splinter, David. "Income Variability: Effects on U.S. Income Inequality and Tax Progressivity." Thesis, 2012. http://hdl.handle.net/1911/64660.
Full textAbstract:
Income variability explains a significant fraction of the increase in annual income inequality. Chapter 1 considers the impact of variability on tax unit inequality. Using income tax return panel data, I estimate that between a tenth and a quarter of the increase in top one percent income shares between the early 1980s and 2000s was caused by variability. Increased income variability over this period resulted from mean-reverting fluctuations in the bottom quintile and top one percent. Variability in the top of the distribution seems partly driven by permanent income shifting in response to the Tax Reform Act of 1986.
Chapter 2 examines the individual earnings distribution. Using Social Security Administration earnings panel data, I estimate that variability explains half of the increase in annual inequality in the bottom half of the distribution between 1973 and 1985. When workers with years of zero earnings are included, increasing earnings variability explains almost all of this group's increase in inequality. The increase in earnings variability appears to be explained by an increased fraction of working age men with years of zero earnings.
Annual individual earnings inequality in the bottom half of the distribution not only increased with variability in the 1970s and 1980s, but also fell with variability in the 1950s and early 1960s. This suggests that the U-shaped trend in income inequality observed over these four decades was partly caused by first a fall and then a rise in earnings variability.
Between 1985 and 2000, falling variability caused most of the decline in annual earnings inequality within the bottom half of the distribution. Within the top of the distribution, earnings inequality increased over this period because of changes in permanent earnings and not increasing variability.
Income variability means that in a progressive tax system annual and lifetime federal tax rates can diverge. Chapter 3 shows that on an annual basis, those at the bottom of the distribution pay little or no federal income taxes, while on a lifetime basis they pay average tax rates about five percentage points higher. Income variability also means there is a trade-off between vertical and horizontal equity.
46
Lai, Ying-Hsuan, and 賴螢萱. "Income Tax Deductions and Income Distribution:The Empirical Study of Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/39040162064964726296.
Full textAbstract:
碩士逢甲大學
財稅所
97
The global economy has deteriorated by last year because of subprime mortgage market failure in American and financial tsunami happened around the world. In order to overcome severe period, many countries set the policy of “tax reduction” for encourage economy-recovery swiftly. Take Taiwan for an example, Taiwanese government process “reduction of tax rate by people’s income tax” in 2009 for incurring economy-prosperity. However, reducing the tax rate plays a crucial role on tax reform issue. It should consider not only government’s finance but also understanding fully by current tax laws and its disadvantages for improvement of tax-reform. The empirical result found that progression-degree is bigger in the low bracket rate compared with high bracket rate. Only donationitem makes progression degree and tax system fair obviously. Other items expect donation is better in the progression and the fairness. The outcome of donation portion in both tax incidence coefficient and Gini coefficient presents that without donation item will causes higher progressive degree in tax structure and raise the fairness.
47
Yu-ChiehFu and 傅妤婕. "Other Comprehensive Income，Net Income and Intrinsic Value of Equity." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/41850398366867367032.
Full textAbstract:
碩士國立成功大學
會計學系
102
After the International Financial Reporting Standards (IFRS) was first applied in Taiwan in 2013, the Comprehensive Income Statement had been significantly different from the previous one. The purpose of this paper is to examine the ability of current comprehensive income (CI) to predict the firm’s future earnings and to investigate the relationship between other comprehensive income (OCI) and the equity value of company. We collect the sample firms listed in the TWSE, OTC and ROTC markets from 2012 to 2013 and financial industries are excluded. The results show that comprehensive income demonstrate incrementability useful than current income in predicting the next period earnings. Furthermore, I find that OCI is significantly associated with the intrinsic value of equity. Therefore, the adoption of IFRS in Taiwan can not only improve the prediction ability about future earnings, but also reflect the ex post intrinsic value of equity.
48
Chen, Han-jung, and 程涵融. "The Income Redistribution Effect of Individual Income Tax by Category." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/19731823596560617629.
Full textAbstract:
碩士逢甲大學
財稅學系
101
The individual income tax which adopts a progressive tax system is the main revenue for government, therefore it should be the most equitable tax system. This study focuses on analyzing the income redistribution effect of different categories of income individual income tax. The data is obtained from The Statistics of Compliance and Approval of Individual Income Tax published by The Fiscal Information Agency of Ministry of Finance. The empirical results show the distribution of individual income tax either before or after-tax income had been worse from 1990 to 2010 by the evaluation of Gini Coefficients and Oshima Index. The distribution degrees of different categories are not the same. Profit income and salary income have more and more inequality trends. The inequalities of execution of business income and rental and royalty income are decling. The results estimated by RSA Index show that interest income and salary income have the least income redistribution effect. The results estimated by Effective Tax Rate show that high-income households have a heavier tax burden while tax burden on low-income households is lighter in 21 years.
49
Liu, Cho-Chen, and 劉卓真. "The Study of the Conservatism of Financial Income and Taxable Income." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/36409879973934160066.
Full textAbstract:
碩士中原大學
會計研究所
97
The recent joint project of the IASB and the FASB concludes that conservatism should be excluded from the qualitative characteristics of accounting and be replaced with neutrality. Watts (2003a) indicates that a place for conservatism in financial accounting and reporting, because business and economic activities are surrounded by uncertainty, which result in asymmetries in information and loss functions among the investors and the creditors, and reduce the expenditures. One of the demands for conservative accounting results from the taxation (Watts, 2003 and 2005). Accounting conservatism consists of conditional and unconditional conservatism (Beaver and Ryan, 2005). They employ influence on reducing taxable income and reflecting book-tax differences in order to tax savings. The main purpose of this paper is to discuss the relationship between tax-motivated conservatism and income. We examine Taiwan’s listed companies for the sample period of 1998-2007, and based on regression model by Basu (1997) and Qiang (2007). Our empirical results indicate that (1) the increase in the timeliness of book income over taxable income is greater for negative returns than positive; (2) regarding the intercept in the taxable income regression to be positive and to be lower than intercept on book income; and (3) taxation will affect unconditional conservatism. Therefore, our findings are consistent with Watts’s (2003a) views that taxation is one of demand for conservative accounting.
50
Pienaar, S. J. (Sarah Johanna). "South African Income Tax implications of income earned in virtual worlds." Diss., 2009. http://hdl.handle.net/2263/25550.
Full textAbstract:
There has been a significant increase in the number of internet business and e-commerce transactions being entered into over the last couple of years. More recently, the development of virtual worlds on the internet has become a more important feature of the environment businesses operate in. Although the tax consequences of income earned in virtual worlds have been researched in the United States of America before, no research of this kind exists within South Africa. This study extends prior research by performing a critical analysis of the tax treatment from a South African tax perspective. The study’s specific aim was to determine whether income earned by South African residents from structured and unstructured virtual worlds respectively, would qualify as gross income according to the South African Income Tax Act 58 of 1962. The study builds on previous international research performed, but provides a new perspective from a South African point of view. From a theoretical perspective, the study will make a valuable contribution to the application of basic principles of gross income but on a brand new concept which did not exist when the principles were laid down. The study was limited to determine whether the income earned in virtual worlds by South African residents who are taxed on their world wide income, will be included in gross income as defined by the South African Income Tax Act. Capital gains tax consequences were not considered for any transaction where the income was classified to be of a capital nature. The study did not consider which deductions might be available to taxpayers in terms of the income being included in gross income and no detailed discussion were included to determine when a taxpayer would only be considered to engage in virtual worlds as a hobby versus when the taxpayer’s action would constitute a business. Future research can be extended to this very area. This research concluded that most transactions in virtual worlds resulting in income will qualify as gross income under the South African Income Tax Act. At this stage the only possible disqualification in terms of the South African gross income definition appears to be the qualification of income received as, “of a capital nature”. CopyrightDissertation (MCom)--University of Pretoria, 2009.
Taxation
unrestricted