WorldWideScience

Sample records for individual income income

  1. Income inequality, individual income, and mortality in Danish adults

    DEFF Research Database (Denmark)

    Osler, Merete; Prescott, Eva; Grønbaek, Morten

    2002-01-01

    To analyse the association between area income inequality and mortality after adjustment for individual income and other established risk factors.......To analyse the association between area income inequality and mortality after adjustment for individual income and other established risk factors....

  2. 75 FR 9101 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2010-03-01

    ... 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal Revenue... estimated income tax payments for qualified individuals with small business income for any taxable year... with small business income to certify that they satisfy the statutory gross income requirement for...

  3. 78 FR 13221 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2013-02-27

    ... 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal Revenue... reduced estimated income tax payments for qualified individuals with small business income for any taxable... of 2009. The final regulations provide guidance for qualified individuals with small business income...

  4. Regional features of the individual income tax

    Directory of Open Access Journals (Sweden)

    L. V. Demina

    2016-01-01

    Full Text Available Tax on income of physical persons according to the method of establishing refers to federal taxes, however, is the establishment of a regional peculiarities. Currently, in accordance with the distribution of taxes between the budgets of the order, the share of this tax in the regional budgets is directly dependent on the level and income level received by the population, to carry on activity in a particular area of the country. The article discusses the possibility of impact on the taxation of income of different categories of individuals from the regions. Since the tax on personal income has expressed toms-social orientation, in the Tax Code of the Russian Federation provided for the regions eligible for the establishment of a number of benefits for certain categories of taxpayers. This article describes the possible impact on the taxation of income of different categories of individuals from the regions by establishing incentives. The issues of granting tariff preferences income owners of private farms on the example of the Moscow region. An important social task of the state related to the support of family and birth rate increase, which is be implemented in the Russian Federation in the framework of the tax on personal income, is exemption from personal income tax funds regional maternal (family capital. The regional legislation can be traced virtually the same position on the determination of the number of children in the case of birth (adoption of which the inhabitants of the region there is a right to additional measures of state support and tax benefits. The data on the size of the analysis of the results of the regional maternity capital and the terms of its provision. We describe the benefits that the regions were able to provide 2016 individuals - payers of personal income tax on income from the sale of real estate. We consider the benefits that are currently install or may be establish by laws of subjects of federation in the

  5. 75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Science.gov (United States)

    2010-03-01

    ... Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal... issuing temporary regulations that provide guidance as to qualified individuals with small business income who certify that they satisfy the gross income requirement for purposes of claiming a reduction in...

  6. Do Individuals Perceive Income Tax Rates Correctly?

    Science.gov (United States)

    Gideon, Michael

    2017-01-01

    This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity.

  7. 76 FR 4550 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2011-01-26

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual amendments to the Federal...

  8. 77 FR 4909 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2012-02-01

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual amendments to the Federal...

  9. 78 FR 7679 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2013-02-04

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual amendments to the Federal...

  10. 76 FR 5289 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2011-01-31

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... Corporation (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual...

  11. 75 FR 47487 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2010-08-06

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual amendments to the Federal...

  12. Income inequality, individual income, and mortality in Danish adults: analysis of pooled data from two cohort studies

    DEFF Research Database (Denmark)

    Osler, Merete; Prescott, Eva; Grønbaek, Morten

    2002-01-01

    To analyse the association between area income inequality and mortality after adjustment for individual income and other established risk factors.......To analyse the association between area income inequality and mortality after adjustment for individual income and other established risk factors....

  13. 77 FR 1971 - Supplemental Security Income and Homeless Individuals

    Science.gov (United States)

    2012-01-12

    ... visit our Internet site, Social Security Online, at http://www.socialsecurity.gov . SUPPLEMENTARY... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2011-0087] Supplemental Security Income and Homeless Individuals AGENCY: Social Security Administration. ACTION: Notice; Request for Comments. SUMMARY...

  14. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a nonresident alien...

  15. Income tax consequences of individuals for income citizens in modern Mongolia

    Directory of Open Access Journals (Sweden)

    Damiran Suvdaa

    2012-12-01

    Full Text Available The Government of Mongolia has a policy to improve the standard of living and employment, as well as to increase employment at the macroeconomic level. In today's world, the personal income tax is an instrument of regulation of family and personal consumption, savings, employment, marriage, and population growth, as well as the redistribution of income. Over the last 20 years, the country's membership in the Organization for Economic Cooperation and Development (OECD for creation of a safe environment increase investments and carry out tax reform in order to maintain employment and financial competition. The author considers the practice of income tax in different countries and examines the practice of the personal income tax in Mongolia, identifies problem areas and suggests solutions. Also, there are assessed the objectives of the Government of Mongolia to the changes in the tax on personal income

  16. Income inequality, individual income, and mortality in Danish adults: analysis of pooled data from two cohort studies

    DEFF Research Database (Denmark)

    Osler, Merete; Prescott, Eva; Grønbaek, Morten

    2002-01-01

    ) and individual mortality was examined with Cox proportional hazard analyses. SETTING: Two population studies conducted in Copenhagen, Denmark. PARTICIPANTS: 13 710 women and 12 018 men followed for a mean of 12.8 years. MAIN OUTCOME MEASURE: All cause mortality. RESULTS: Age standardised mortality was highest...... (adjusted hazard ratio for men 0.51 (95% confidence interval 0.45 to 0.59) and for women 0.60 (0.54 to 0.68)). CONCLUSION: Area income inequality is not in itself associated with all cause mortality in this Danish population. Adjustment for individual risk factors makes the apparent effect disappear...... in the parishes with the least equal income distribution. After adjustment for individual risk factors, parish income inequality was not associated with mortality, whereas individual household income was. Thus, individuals in the highest income quarter had lower mortality than those in the lowest quarter...

  17. Stateless Income

    OpenAIRE

    Edward D Kleinbard

    2012-01-01

    This paper and its companion, The Lessons of Stateless Income, together comprehensively analyze the tax consequences and policy implications of the phenomenon of “stateless income.” Stateless income comprises income derived for tax purposes by a multinational group from business activities in a country other than the domicile of the group’s ultimate parent company, but which is subject to tax only in a jurisdiction that is not the location of the customers or the factors of production through...

  18. Individual Income, Area Deprivation, and Health: Do Income-Related Health Inequalities Vary by Small Area Deprivation?

    Science.gov (United States)

    Siegel, Martin; Mielck, Andreas; Maier, Werner

    2015-11-01

    This paper aims to explore potential associations between health inequalities related to socioeconomic deprivation at the individual and the small area level. We use German cross-sectional survey data for the years 2002 and 2006, and measure small area deprivation via the German Index of Multiple Deprivation. We test the differences between concentration indices of income-related and small area deprivation related inequalities in obesity, hypertension, and diabetes. Our results suggest that small area deprivation and individual income both yield inequalities in health favoring the better-off, where individual income-related inequalities are significantly more pronounced than those related to small area deprivation. We then apply a semiparametric extension of Wagstaff's corrected concentration index to explore how individual-level health inequalities vary with the degree of regional deprivation. We find that the concentration of obesity, hypertension, and diabetes among lower income groups also exists at the small area level. The degree of deprivation-specific income-related inequalities in the three health outcomes exhibits only little variations across different levels of multiple deprivation for both sexes. Copyright © 2014 John Wiley & Sons, Ltd.

  19. High economic inequality leads higher-income individuals to be less generous

    Science.gov (United States)

    Côté, Stéphane; House, Julian; Willer, Robb

    2015-01-01

    Research on social class and generosity suggests that higher-income individuals are less generous than poorer individuals. We propose that this pattern emerges only under conditions of high economic inequality, contexts that can foster a sense of entitlement among higher-income individuals that, in turn, reduces their generosity. Analyzing results of a unique nationally representative survey that included a real-stakes giving opportunity (n = 1,498), we found that in the most unequal US states, higher-income respondents were less generous than lower-income respondents. In the least unequal states, however, higher-income individuals were more generous. To better establish causality, we next conducted an experiment (n = 704) in which apparent levels of economic inequality in participants’ home states were portrayed as either relatively high or low. Participants were then presented with a giving opportunity. Higher-income participants were less generous than lower-income participants when inequality was portrayed as relatively high, but there was no association between income and generosity when inequality was portrayed as relatively low. This research finds that the tendency for higher-income individuals to be less generous pertains only when inequality is high, challenging the view that higher-income individuals are necessarily more selfish, and suggesting a previously undocumented way in which inequitable resource distributions undermine collective welfare. PMID:26598668

  20. High economic inequality leads higher-income individuals to be less generous.

    Science.gov (United States)

    Côté, Stéphane; House, Julian; Willer, Robb

    2015-12-29

    Research on social class and generosity suggests that higher-income individuals are less generous than poorer individuals. We propose that this pattern emerges only under conditions of high economic inequality, contexts that can foster a sense of entitlement among higher-income individuals that, in turn, reduces their generosity. Analyzing results of a unique nationally representative survey that included a real-stakes giving opportunity (n = 1,498), we found that in the most unequal US states, higher-income respondents were less generous than lower-income respondents. In the least unequal states, however, higher-income individuals were more generous. To better establish causality, we next conducted an experiment (n = 704) in which apparent levels of economic inequality in participants' home states were portrayed as either relatively high or low. Participants were then presented with a giving opportunity. Higher-income participants were less generous than lower-income participants when inequality was portrayed as relatively high, but there was no association between income and generosity when inequality was portrayed as relatively low. This research finds that the tendency for higher-income individuals to be less generous pertains only when inequality is high, challenging the view that higher-income individuals are necessarily more selfish, and suggesting a previously undocumented way in which inequitable resource distributions undermine collective welfare.

  1. Income and wealth distribution of the richest Norwegian individuals: An inequality analysis

    Science.gov (United States)

    Jagielski, Maciej; Czyżewski, Kordian; Kutner, Ryszard; Stanley, H. Eugene

    2017-05-01

    Using the empirical data from the Norwegian Tax Administration, we analyze the wealth and income of the richest individuals in Norway during the period 2010-2013. We find that both annual income and wealth level of the richest individuals are describable using the Pareto law. We find that the robust mean Pareto exponent over the four-year period to be ≈2.3 for income and ≈1.5 for wealth.

  2. Individual Income Taxation in the World and Russian Practice: Modern Tendencies and Prospects

    Directory of Open Access Journals (Sweden)

    Pogorletskiy Alexander I.

    2013-11-01

    Full Text Available The article speaks about tendencies in individual income taxation in the leading countries of the world at the modern stage of development, marks out the contribution of the individual income tax into formation of the income base of authorities of all levels and emphasises its role in smoothing social consequences in the post-crisis period. Moreover, the article considers specific features of the individual income taxation in the Russian Federation including possibilities of modification of the existing system of levying this tax through increase of tax rates and introduction of the progressive scale of taxation.

  3. 76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Science.gov (United States)

    2011-04-22

    ... Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media... Register on Wednesday, March 30, 2011 (76 FR 17521) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3...

  4. Tract- and county-level income inequality and individual risk of obesity in the United States.

    Science.gov (United States)

    Fan, Jessie X; Wen, Ming; Kowaleski-Jones, Lori

    2016-01-01

    We tested three alternative hypotheses regarding the relationship between income inequality and individual risk of obesity at two geographical scales: U.S. Census tract and county. Income inequality was measured by Gini coefficients, created from the 2000 U.S. Census. Obesity was clinically measured in the 2003-2008 National Health and Nutrition Examination Survey (NHANES). The individual measures and area measures were geo-linked to estimate three sets of multi-level models: tract only, county only, and tract and county simultaneously. Gender was tested as a moderator. At both the tract and county levels, higher income inequality was associated with lower individual risk of obesity. The size of the coefficient was larger for county-level Gini than for tract-level Gini; and controlling income inequality at one level did not reduce the impact of income inequality at the other level. Gender was not a significant moderator for the obesity-income inequality association. Higher tract and county income inequality was associated with lower individual risk of obesity, indicating that at least at the tract and county levels and in the context of cross-sectional data, the public health goal of reducing the rate of obesity is in line with anti-poverty policies of addressing poverty through mixed-income development where neighborhood income inequality is likely higher than homogeneous neighborhoods. Copyright © 2015 Elsevier Inc. All rights reserved.

  5. Collecting the tax on Income from Investments and Income Statement

    OpenAIRE

    Raluca Andreea MIHALACHE

    2015-01-01

    Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of As...

  6. Rising U.S. income inequality, gender and individual self-rated health, 1972-2004.

    Science.gov (United States)

    Zheng, Hui

    2009-11-01

    The effect of income inequality on health has been a contested topic among social scientists. Most previous research is based on cross-sectional comparisons rather than temporal comparisons. Using data from the General Social Survey and the U.S. Census Bureau, this study examines how rising income inequality affects individual self-rated health in the U.S. from 1972 to 2004. Data are analyzed using hierarchical generalized linear models. The findings suggest a significant association between income inequality and individual self-rated health. The dramatic increase in income inequality from 1972 to 2004 increases the odds of worse self-rated health by 9.4 percent. These findings hold for three measures of income inequality: the Gini coefficient, the Atkinson Index, and the Theil entropy index. Results also suggest that overall income inequality and gender-specific income inequality harm men's, but not women's, self-rated health. These findings also hold for the three measures of income inequality. These findings suggest that inattention to gender composition may explain apparent discrepancies across previous studies.

  7. Volunteering, income and health.

    Science.gov (United States)

    Detollenaere, Jens; Willems, Sara; Baert, Stijn

    2017-01-01

    Separate literatures have related volunteering to health gains and income gains. We study the association between volunteering, income and health within one statistical framework. A state-of-the-art mediation analysis is conducted on data concerning the health, volunteering and sociodemographic characteristics of 42926 individuals within 29 European countries. We find that volunteering is positively associated to self-rated health. This association is partially mediated by household income.

  8. Earnings, employment and income inequality

    NARCIS (Netherlands)

    Salverda, W.; Haas, C.; Salverda, W.; Nolan, B.; Checchi, D.; Marx, I.; McKnight, A.; Tóth, I.G.; van de Werfhorst, H.

    2014-01-01

    This chapter demonstrates the importance of labour earnings for income and income inequality -also among top incomes. With a focus on employees and Europe, the chapter elaborates on the relationship between the household income distribution and the individual earnings distribution. On the one hand,

  9. Income and outcomes

    DEFF Research Database (Denmark)

    Hariri, Jacob Gerner; Lassen, David Dreyer

    2017-01-01

    Much empirical work in the social sciences relies on the accuracy of survey responses. Of all the questions answered by survey respondents, few are as common as those concerning income: Income is a crucial determinant of an individual’s attitudes and behaviors and a standard correlate in political...... science survey research. This paper uses Danish administrative records to identify systematic error in survey respondents’ self-reported income. We show that income overreporting is most pronounced among individuals who share the characteristics of high-income individuals, in ways that suggest...... the presence of social desirability bias. Further, this leads to biased estimates and distorted conclusions in a number of common applications in political science, but a simple logarithmic transformation eliminates the bias. More broadly, our results indicate that to understand the income–attitudes nexus...

  10. Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives

    OpenAIRE

    Stefan Bach; Johannes Geyer; Peter Haan; Katharina Wrohlich

    2011-01-01

    The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the participation of married women in the labor market. In their current financial proposals, the SPD (Social Democratic Party) is calling for income splitting for married couples to be replaced by individual taxation with maintenance deductions, in accordance with existing schemes for divorced spouses. Simulations implemented by DIW Berlin show that such a reform would only have limited ...

  11. Satisfaction with job and income among older individuals across European countries

    OpenAIRE

    Bonsang, E.D.M.; van Soest, A.

    2010-01-01

    Using data on individuals of age 50 and older from 11 European countries, we analyze two economic aspects of subjective well-being of older Europeans: satisfaction with household income, and job satisfaction. Both have been shown to contribute substantially to overall well-being (satisfaction with life or happiness). We use anchoring vignettes to correct for potential differences in response scales across countries. The results highlight a large variation in self-reported income satisfaction,...

  12. The sensitivity of income polarization

    DEFF Research Database (Denmark)

    Hussain, Azhar

    2009-01-01

    This study looks at polarization and its components' sensitivity to assumptions about equivalence scales, income definition, ethical income distribution parameters, and the income accounting period. A representative sample of Danish individual incomes from 1984 to 2002 is utilised. Results show....... Increasing the accounting period confirms the reduction in inequality found for shorter periods, but polarization is virtually unchanged, because income group identification increases. Applying different equivalence scales does not change polarization ranking for different years, but identification ranks...

  13. Economics, Marketing and Low Income Individuals: interest after a history of indifference

    Directory of Open Access Journals (Sweden)

    Marcus Wilcox Hemais

    2014-08-01

    Full Text Available During the early years of marketing, researchers used theories and concepts from economics as base for the development of their own theories and concepts. This similarity can be seen in the way marketing viewed the low income individual and his relationship with consumption, in the first studies of the subject. Like the economists, researchers in marketing described these individuals as dependents of society and governments to better their lives. This view changes when Prahalad defends a new perspective, through which individuals in this context are seen as consumers, with desires to consume products of diverse nature. The objective of this article, therefore, is to analyze the paths trailed by economics and two moments in marketing about the low income individual. Initially, the view economics has on low income individuals is discussed, so that, afterwards, two perspectives of marketing about this segment can be presented.

  14. ANTI-CRISIS REGULATION OF AN INDIVIDUAL INCOME TAX AS A MEAN TO INCREASE GOVERNMENT DEMAND

    Directory of Open Access Journals (Sweden)

    Татьяна Игоревна Ометова

    2014-06-01

    Full Text Available  The article contains analysis of the procedure of income tax assessment using flat and progressive tax rate that is directed to accomplish stable economic growth. Periodical press and statistical data of salary in the Ulyanovsk region have been used as the information source. It is shown that modern income tax assessment in Russia fails to deal with the pressing problem of national economics – excess income inequality. The main ways to regulate the process of individual income tax collection are offered in order to find means to maintain economic growth and improve the welfare of Russian citizens.DOI: http://dx.doi.org/10.12731/2218-7405-2013-12-10

  15. Income and the use of prescription drugs for near retirement individuals

    DEFF Research Database (Denmark)

    Leth-Petersen, Søren; Skipper, Niels

    Understanding how demand for prescription drugs responds to changes in income is important for assessing the welfare consequences of reforms affecting income. This becomes more imminent as age progresses, because the use of prescription drugs and the associated budgetary burden increases dramatic......Understanding how demand for prescription drugs responds to changes in income is important for assessing the welfare consequences of reforms affecting income. This becomes more imminent as age progresses, because the use of prescription drugs and the associated budgetary burden increases...... dramatically from about age 55. In this paper we estimate how demand for prescription drugs varies with income for a sample of near retirement individuals. Estimating the prescription drug demand response to income changes is complicated because an important explanatory variable, the health capital......, is unobserved, and because demand is potentially dynamic, for example because some drugs are habitual. The analysis is based on a novel panel data set with information about purchase of prescription drug demand for a very large number of Danish individuals over the period 1995-2003. Our preferred model...

  16. Trends in income inequality, pro-poor income growth and income mobility

    OpenAIRE

    Jenkins, Stephen P.; Van Kerm, Philippe

    2003-01-01

    We provide an analytical framework within which changes in income inequality over time are related to the pattern of income growth across the income range, and the reshuffling of individuals in the income pecking order. We use it to explain how it was possible both for ?the poor? to have fared badly relatively to ?the rich? in the USA during the 1980s (when income inequality grew substantially), and also for income growth to have been pro-poor. Income growth was also pro-poor in Western Germa...

  17. 26 CFR 1.37-3 - Credit for individuals under age 65 who have public retirement system income.

    Science.gov (United States)

    2010-04-01

    ... public retirement system income. 1.37-3 Section 1.37-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.37-3 Credit for individuals under... (including disability annuity payments) under a public retirement system which arises from services performed...

  18. Income inequality and mortality: a multilevel prospective study of 521 248 individuals in 50 US states.

    Science.gov (United States)

    Backlund, Eric; Rowe, Geoff; Lynch, John; Wolfson, Michael C; Kaplan, George A; Sorlie, Paul D

    2007-06-01

    Some of the most consistent evidence in favour of an association between income inequality and health has been among US states. However, in multilevel studies of mortality, only two out of five studies have reported a positive relationship with income inequality after adjustment for the compositional characteristics of the state's inhabitants. In this study, we attempt to clarify these mixed results by analysing the relationship within age-sex groups and by applying a previously unused analytical method to a database that contains more deaths than any multilevel study to date. The US National Longitudinal Mortality Study (NLMS) was used to model the relationship between income inequality in US states and mortality using both a novel and previously used methodologies that fall into the general framework of multilevel regression. We adjust age-sex specific models for nine socioeconomic and demographic variables at the individual level and percentage black and region at the state level. The preponderance of evidence from this study suggests that 1990 state-level income inequality is associated with a 40% differential in state level mortality rates (95% CI = 26-56%) for men 25-64 years and a 14% (95% CI = 3-27%) differential for women 25-64 years after adjustment for compositional factors. No such relationship was found for men or women over 65. The relationship between income inequality and mortality is only robust to adjustment for compositional factors in men and women under 65. This explains why income inequality is not a major driver of mortality trends in the United States because most deaths occur at ages 65 and over. This analysis does suggest, however, the certain causes of death that occur primarily in the population under 65 may be associated with income inequality. Comparison of analytical techniques also suggests coefficients for income inequality in previous multilevel mortality studies may be biased, but further research is needed to provide a definitive

  19. Income and the use of prescription drugs for near retirement individuals

    DEFF Research Database (Denmark)

    Leth-Petersen, Søren; Skipper, Niels

    2014-01-01

    In this paper, we estimate how demand for prescription drugs varies with income for a sample of near retirement individuals. The analysis is based on a novel panel data set with information about the purchase of prescription drugs for a large number of Danish individuals over the period 1995...

  20. Individual Preference Rankings Compatible with Prices, Income Distributions and Total Resources

    DEFF Research Database (Denmark)

    Balasko, Yves; Tvede, Mich

    We consider the problem of determining the individual preference rankings that are necessarily implied by a dataset consisting of prices, income distributions and total resources. We show the equivalence between the compatibility with individual preference rankings and the existence of a solution...

  1. The output, incomes and assets-capital relations in individual farms

    Directory of Open Access Journals (Sweden)

    Roma Ryś-Jurek

    2009-01-01

    Full Text Available In this article an attempt was made to analyse the output, incomes as well as other components of assets and sources that provided their financing in Polish individual farms, in comparison with farms from other EU countries. A special emphasis was put on examination of the interrelations between income, output and stocks observed within individual farms. Research was based on the FADN database that included basic information about average individual farms in years 2004-2006. The research showed, that (among other things the average output and family farm income were three times lower in Poland than the average in the Union. Also the increase of income was possible only thanks to the subsidies from the Union. According to the regression models, in Poland the positive influence on the increase of family farm income had stocks, crops and livestock output. While in the EU positive influence had crops and livestock production and negative influence had the stocks on an income’s growth.

  2. Income inequality and adolescent fertility in low-income countries

    Directory of Open Access Journals (Sweden)

    Ruben Castro

    2017-09-01

    Full Text Available Abstract: The well-known socioeconomic gradient in health does not imply that income inequality by itself has any effect on well-being. However, there is evidence of a positive association between income inequality and adolescent fertility across countries. Nevertheless, this key finding is not focused on low-income countries. This study applies a multilevel logistic regression of country-level adolescent fertility on country-level income inequality plus individual-level income and controls to the Demographic and Health Surveys data. A negative association between income inequality and adolescent fertility was found among low-income countries, controlling for income (OR = 0.981; 95%CI: 0.963-0.999. Different measures and different subsamples of countries show the same results. Therefore, the international association between income inequality and adolescent fertility seems more complex than previously thought.

  3. Income inequality and adolescent fertility in low-income countries.

    Science.gov (United States)

    Castro, Ruben; Fajnzylber, Eduardo

    2017-09-28

    : The well-known socioeconomic gradient in health does not imply that income inequality by itself has any effect on well-being. However, there is evidence of a positive association between income inequality and adolescent fertility across countries. Nevertheless, this key finding is not focused on low-income countries. This study applies a multilevel logistic regression of country-level adolescent fertility on country-level income inequality plus individual-level income and controls to the Demographic and Health Surveys data. A negative association between income inequality and adolescent fertility was found among low-income countries, controlling for income (OR = 0.981; 95%CI: 0.963-0.999). Different measures and different subsamples of countries show the same results. Therefore, the international association between income inequality and adolescent fertility seems more complex than previously thought.

  4. An Analysis of Arizona Individual Income Tax-Credit Scholarship Recipients' Family Income, 2009-10 School Year. Program on Education Policy and Governance Working Paper. PEPG 10-18

    Science.gov (United States)

    Murray, Vicki E.

    2010-01-01

    In 2009, the "East Valley Tribune and the Arizona Republic" alleged that Arizona's individual income tax-credit scholarship program disproportionately serves privileged students from higher-income families over those from lower-income backgrounds. Yet neither paper collected the student-level, scholarship recipient family income data…

  5. Income and Ideology

    DEFF Research Database (Denmark)

    Morton, Rebecca; Tyran, Jean-Robert; Wengström, Erik Roland

    We find that cognitive abilities, educational attainment, and some personality traits indirectly affect ideological preferences through changes in income. The effects of changes in personality traits on ideology directly and indirectly through income are in the same direction. However, the indirect...... effects of cognitive abilities and education often offset the direct effects of these variables on ideological preferences. That is, increases in cognitive abilities and education significantly increase income, which reduces the tendency of individuals to express leftist preferences. These indirect...... effects are in some cases sizeable relative to direct effects. The indirect effects of cognitive abilities through income overwhelm the direct effects such that increasing IQ increases rightwing preferences. For ideological preferences over economic policy the indirect effects of advanced education also...

  6. Reforming Individual Income Tax Is the Crucial Factor in Stabilizing the Budgetary System

    Directory of Open Access Journals (Sweden)

    Povarova Anna Ivanovna

    2017-01-01

    Full Text Available The reason for writing this article was a statement of the First Deputy Finance Minister Tatyana Nesterenko who claimed that in 2017 the government would run out of money to pay salaries to budgetary sphere employees [3]. Indeed, the reserves accumulated in the fat years are running out. The Government of the Russian Federation finds the following sources to cover the growing budget deficit: first, privatization of the remnants of state property, which will create a momentary effect and will not become a stable channel for filling the treasury; and second, major cuts on spending that on the eve of the electoral cycle can aggravate protest moods of Russians caused by a sharp deterioration of the standard of living. The majority of representatives of the expert and scientific community, including ISEDT RAS employees, consider the urgent need to reform the system for taxation of individual income tax by introducing a progressive tax scale as one of the main solutions to the growing imbalance of the budgetary system. This scale is applied successfully in all the countries of the OECD, G20 and BRICS. The goal of the present paper is to substantiate the need for reformation of individual income tax as a driving force of sustainable mobilization of budget funds. As a hypothesis, an assumption is made concerning the existence of a direct link between the redistribution of income through progressive taxation and an increase in the resource potential of the budgetary system. Research findings presented in the paper confirm that the current mechanisms for taxation of people’s incomes do not correspond to the constitutional principles of equality, social orientation and economic viability. As a result, judging by the most important indicators of socioeconomic development, Russia lags behind developed countries and some comparable developing countries. Excessive income polarization brings to the fore the issue concerning individual income tax modification

  7. 75 FR 76940 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Science.gov (United States)

    2010-12-10

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG-100194-10] RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic... for ``specified tax return prepares,''. FOR FURTHER INFORMATION CONTACT: Keith L. Brau at (202) 622...

  8. Satisfaction with Job and Income among Older Individuals across European Countries

    Science.gov (United States)

    Bonsang, Eric; van Soest, Arthur

    2012-01-01

    Using data on individuals of age 50 and older from 11 European countries, we analyze two economic aspects of subjective well-being of older Europeans: satisfaction with household income, and job satisfaction. Both have been shown to contribute substantially to overall well-being (satisfaction with life or happiness). We use anchoring vignettes to…

  9. Satisfaction with job and income among older individuals across European countries

    NARCIS (Netherlands)

    Bonsang, E.; van Soest, A.H.O.

    2012-01-01

    Using data on individuals of age 50 and older from 11 European countries, we analyze two economic aspects of subjective well-being of older Europeans: satisfaction with household income, and job satisfaction. Both have been shown to contribute substantially to overall well-being (satisfaction with

  10. Should aggregate US Census data be used as a proxy for individual household income in a birth defects registry?

    Science.gov (United States)

    Marengo, Lisa; Ramadhani, Tunu; Farag, Noha H; Canfield, Mark A

    2011-01-01

    Birth Defects Registries do not have access to income data and low household income is associated with adverse pregnancy outcomes of stillbirth, preterm birth, and birth defects. We compared 1999 income data from the National Birth Defects Prevention Study (NBDPS) with 2000 Census block group income data for the residence location of these same mothers. We geocoded 339 case mothers and 121 control mothers and assessed household income among case and control mothers by using NBDPS and census block group data. Correlation and concordance were assessed between the 2 data sources' household income data. The household income distribution was similar between case and control mothers within each data source. Both case and control mothers in the NBDPS's lowest household income category (income than was documented in their census block group's median household income (p-valueincome data (control mothers, rs=0.53; case mothers, rs=0.32). There was also poor to fair concordance between the 2 data sources (control mothers, kw=0.28; 95% CI=0.19-0.37 and case mothers, kw=0.18; 95% CI=0.13-0.24). These findings demonstrate dissimilar household incomes between NBDPS and census block group data. Caution should be used if block-level data is used as a proxy for individual-level household incomes in population-based birth defects surveillance and research.

  11. Income Satisfaction Inequality and its Causes

    OpenAIRE

    Ferrer-i-Carbonell, Ada; Praag, Bernard M.S. Van

    2002-01-01

    In this paper, the concept of Income Satisfaction Inequality is operationalized on the basis of individual responses to an Income Satisfaction question posed in the German Socio-Economic Panel (GSOEP). Income satisfaction is the subjective analogue of the objective income concept and includes objective income inequality as a special case. The paper introduces a method to decompose Income Satisfaction Inequality according to the contributions from variables such as income, education, and the n...

  12. 42 CFR 435.236 - Individuals in institutions who are eligible under a special income level.

    Science.gov (United States)

    2010-10-01

    ... a special income level. 435.236 Section 435.236 Public Health CENTERS FOR MEDICARE & MEDICAID... in institutions who are eligible under a special income level. (a) If the agency provides Medicaid... not institutionalized; but (2) Have income below a level specified in the plan under § 435.722. (See...

  13. 26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

    Science.gov (United States)

    2010-04-01

    ... determination of the source of income shall be based on the principles contained in sections 861 through 863... collections attributable to income from sources within the United States shall be covered into the Treasury of the United States. (ii) Net collections attributable to income from sources within Guam shall be...

  14. Income and Well-Being: Relative Income and Absolute Income Weaken Negative Emotion, but Only Relative Income Improves Positive Emotion.

    Science.gov (United States)

    Yu, Zonghuo; Chen, Li

    2016-01-01

    Whether relative income or absolute income could affect subjective well-being has been a bone of contention for years. Life satisfaction and the relative frequency of positive and negative emotions are parts of subjective well-being. According to the prospect theory, hedonic adaptation helps to explain why positive emotion is often so hard to be maintained, and negative emotion wouldn't be easy to be eliminated. So we expect the relationship between income and positive emotion is different from that between income and negative emotion. Given that regional reference is the main comparison mechanism, effects of regional average income on regional average subjective well-being should be potentially zero if only relative income matters. Using multilevel analysis, we tested the hypotheses with a dataset of 30,144 individuals from 162 counties in China. The results suggested that household income at the individual level is associated with life satisfaction, happiness and negative emotions. On the contrary, at a county level, household income is only associated with negative emotion. In other words, happiness and life satisfaction was only associated with relative income, but negative emotion was associated with relative income and absolute income. Without social comparison, income doesn't improve happiness, but it could weaken negative emotion. Therefore, it is possible for economic growth to weaken negative emotion without improving happiness. These findings also contribute to the current debate about the "Esterling paradox."

  15. 20 CFR 404.1086 - Community income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Community income. 404.1086 Section 404.1086...- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1086 Community income. If community property laws apply to income that an individual derives from a trade or business...

  16. Geographical Income Polarization

    DEFF Research Database (Denmark)

    Azhar, Hussain; Jonassen, Anders Bruun

    inter municipal income inequality. Counter factual simulations show that rising property prices to a large part explain the rise in polarization. One side-effect of polarization is tendencies towards a parallel polarization of residence location patterns, where low skilled individuals tend to live...

  17. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Science.gov (United States)

    2010-04-01

    ... from farming is the estimated income resulting from oyster farming, the cultivation of the soil, the... (including oyster farming), or (ii) If at least two-thirds of the individual's total gross income from all sources shown on the return for the preceding taxable year was from farming or fishing (including oyster...

  18. HUD Program Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Income limits used to determine the income eligibility of applicants for assistance under three programs authorized by the National Housing Act. These programs are...

  19. Limited Income and Resources

    Data.gov (United States)

    U.S. Department of Health & Human Services — Information for those with limited income and resources (those who may qualify for or already have the Low Income Subsidy to lower their prescription drug coverage...

  20. HOME Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — HOME Income Limits are calculated using the same methodology that HUD uses for calculating the income limits for the Section 8 program. These limits are based on HUD...

  1. Disability Income Insurance

    OpenAIRE

    Hayhoe, Celia Ray; Smith, Mike, CPF

    2009-01-01

    The purpose of disability income insurance is to partially replace your income if you are unable to work because of sickness or an accident. This guide reviews the types of disability insurance, important terms and concepts and employer provided benefits.

  2. Intergenerational Top Income Persistence

    DEFF Research Database (Denmark)

    Munk, Martin D.; Bonke, Jens; Hussain, M. Azhar

    2016-01-01

    In this paper, we investigate intergenerational top earnings and top income mobility in Denmark. Access to administrative registers allowed us to look at very small fractions of the population. We find that intergenerational mobility is lower in the top when including capital income in the income...... measure— for the rich top 0.1% fathers and sons the elasticity is 0.466. Compared with Sweden, however, the intergenerational top income persistence is about half the size in Denmark....

  3. The Effects of State Medicaid Expansion on Low-Income Individuals' Access to Health Care: Multilevel Modeling.

    Science.gov (United States)

    Choi, Sunha; Lee, Sungkyu; Matejkowski, Jason

    2018-06-01

    This study aimed to examine how states' Medicaid expansion affected insurance status and access to health care among low-income expansion state residents in 2015, the second year of the expansion. Data from the 2012 and 2015 Behavioral Risk Factor Surveillance System were linked to state-level data. A nationally representative sample of 544,307 adults (ages 26-64 years) from 50 states and Washington, DC were analyzed using multilevel modeling. The results indicate substantial increases in health care access between 2012 and 2015 among low-income adults in Medicaid expansion states. The final conditional multilevel models with low-income adults who had income at or below 138% of the poverty line indicate that, after controlling for individual- and state-level covariates, those who resided in the Medicaid expansion states were more likely to have health insurance (OR = 1.97, P income residents in non-expansion states in 2015. Moreover, the significant interaction terms indicate that adults living in non-expansion states with income below 100% of the poverty line are the most vulnerable compared with their counterparts in expansion states and with those with income between 100%-138% of the poverty line. This study demonstrates that state-level Medicaid expansion improved health care access among low-income US residents. However, residents with income below 100% of the poverty line in non-expansion states were disproportionately negatively affected by states' decision to not expand Medicaid coverage.

  4. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...

  5. Global income related health inequalities

    Directory of Open Access Journals (Sweden)

    Jalil Safaei

    2007-01-01

    Full Text Available Income related health inequalities have been estimated for various groups of individuals at local, state, or national levels. Almost all of theses estimates are based on individual data from sample surveys. Lack of consistent individual data worldwide has prevented estimates of international income related health inequalities. This paper uses the (population weighted aggregate data available from many countries around the world to estimate worldwide income related health inequalities. Since the intra-country inequalities are subdued by the aggregate nature of the data, the estimates would be those of the inter-country or international health inequalities. As well, the study estimates the contribution of major socioeconomic variables to the overall health inequalities. The findings of the study strongly support the existence of worldwide income related health inequalities that favor the higher income countries. Decompositions of health inequalities identify inequalities in both the level and distribution of income as the main source of health inequality along with inequalities in education and degree of urbanization as other contributing determinants. Since income related health inequalities are preventable, policies to reduce the income gaps between the poor and rich nations could greatly improve the health of hundreds of millions of people and promote global justice. Keywords: global, income, health inequality, socioeconomic determinants of health

  6. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... computation of net investment income. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds. DATES: The proposed rule published December 5, 2012 (77 FR 72612), is...

  7. Inequalities in dental services utilization among Brazilian low-income children: the role of individual determinants.

    Science.gov (United States)

    Baldani, Marcia Helena; Mendes, Yasmine Bittencourt Emílio; Lawder, Juliana Aparecida de Campos; de Lara, Ana Paula Ingles; Rodrigues, Michelli Marta Azevedo da Silva; Antunes, Jose Leopoldo Ferreira

    2011-01-01

    To assess the role of the individual determinants on the inequalities of dental services utilization among low-income children living in the working area of Brazilian's federal Primary Health Care program, which is called Family Health Program (FHP), in a big city in Southern Brazil. A cross-sectional population-based study was performed. The sample included 350 children, ages 0 to 14 years, whose parents answered a questionnaire about their socioeconomic conditions, perceived needs, oral hygiene habits, and access to dental services. The data analysis was performed according to a conceptual framework based on Andersen's behavioral model of health services use. Multivariate models of logistic regression analysis instructed the hypothesis on covariates for never having had a dental visit. Thirty one percent of the surveyed children had never had a dental visit. In the bivariate analysis, higher proportion of children who had never had a dental visit was found among the very young, those with inadequate oral hygiene habits, those without perceived need of dental care, and those whose family homes were under absent ownership. The mechanisms of social support showed to be important enabling factors: children attending schools/kindergartens and being regularly monitored by the FHP teams had higher odds of having gone to the dentist, even after adjusting for socioeconomic, demographic, and need variables. The conceptual framework has confirmed the presence of social and psychosocial inequalities on the utilization pattern of dental services for low-income children. The individual determinants seem to be important predictors of access.

  8. Increasing income inequality

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Poulsen, Odile

    In recent decades most developed countries have experienced an increase in income inequality. In this paper, we use an equilibrium search framework to shed additional light on what is causing an income distribution to change. The major benefit of the model is that it can accommodate shocks...... that shocks to the employees' relative productivity, i.e., skill-biased technological change, are unlikely to have caused the increase in income inequality....

  9. Determinants of income inequality

    OpenAIRE

    Afandi, Akhsyim; Rantung, Vebryna Permatasari; Marashdeh, Hazem

    2017-01-01

    This study examines whether changing economic structure, social conditions, and financialization are responsible for increased income inequality in Indonesia. By employing panel data of 32 provinces in Indonesia that spans from 2007 to 2013, it finds that structural change affects income inequality, increased share of finance reduces inequality, which is against the financialization hypothesis, and social conditions have expected effects on income inequality. While an increased share of both ...

  10. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

    1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...

  11. Urban Income Inequality and the Great Recession in Sunbelt Form: Disentangling Individual and Neighborhood-Level Change in Los Angeles

    Directory of Open Access Journals (Sweden)

    Robert J. Sampson

    2017-02-01

    Full Text Available New social transformations within and beyond the cities of classic urban studies challenge prevailing accounts of spatial inequality. This paper pivots from the Rust Belt to the Sunbelt accordingly, disentangling persistence and change in neighborhood median income and concentrated income extremes in Los Angeles County. We first examine patterns of change over two decades starting in 1990 for all Los Angeles neighborhoods. We then analyze an original longitudinal study of approximately six hundred Angelenos from 2000 to 2013, assessing the degree to which contextual changes in neighborhood income arise from neighborhood-level mobility or individual residential mobility. Overall we find deep and persistent inequality among both neighborhoods and individuals. Contrary to prior research, we also find that residential mobility does not materially alter neighborhood economic conditions for most race, ethnic, and income groups. Our analyses lay the groundwork for a multilevel theoretical framework capable of explaining spatial inequality across cities and historical eras.

  12. Estimates of Federal Tax Liabilities for Individuals and Families by Income Category and Family Type for 1995 and 1999

    National Research Council Canada - National Science Library

    1998-01-01

    For several years, the Congressional Budget Office (CBO) has produced estimates of average pretax incomes, effective tax rates, and shares of taxes paid by income-related population groups at different income levels...

  13. The Feasibility of an eLearning Nutrition Education Program for Low-Income Individuals.

    Science.gov (United States)

    Stotz, Sarah; Lee, Jung Sun; Rong, Hui; Murray, Deborah

    2016-08-09

    Online eLearning may be an innovative, efficient, and cost-effective method of providing nutrition education to a diverse low-income audience. The intent of this project is to examine perceptions of nutrition educators regarding the feasibility of an eLearning nutrition education program tailored to low-income Georgians. Semistructured individual interviews were conducted, guided by the constructivist theory. The interview guide focused on three themes: accessibility, literacy, and content. A prototype of the program also served as a talking point. Interviews were conducted in two urban Georgian counties in a location chosen by each participant. We recruited a convenience sample of Georgian nutrition educators (n = 10, 100% female, 50% Black). Interviews were transcribed and analyzed using constant comparative method. Motivation is considered the primary barrier to program feasibility. Neither access to the Internet nor literacy are considered significant barriers. Inclusion of skill-based, visual education methods such as cooking videos, recipes, and step-by-step teaching tools was highlighted. Nutrition educators perceived this program would be a feasible form of nutrition education for the priority audience. Findings from this study will inform the user-centered development of the program. © 2016 Society for Public Health Education.

  14. Do healthcare tax credits help poor-health individuals on low incomes?

    Science.gov (United States)

    Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

    2018-03-01

    In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

  15. The Efficient Side of Progressive Income Taxation

    OpenAIRE

    Corneo, Giacomo

    2000-01-01

    This paper examines the allocative implications of progressive income taxation when individuals care about their relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies. Introducing a progressive income tax can yield a Pareto improvement if pre-tax income is evenly distributed. Implementing undistorted choices of working hours requires a progressive tax schedule, and the optimal degree of progressivity decreases with pre-tax income i...

  16. Income Elasticity Literature Review

    Science.gov (United States)

    Following advice from the SAB Council, when estimating the economic value of reductions in air pollution-related mortality and morbidity risk, EPA accounts for the effect of personal income on the willingness to pay to reduce the risk of adverse health outcomes. These income grow...

  17. Aid and Income

    DEFF Research Database (Denmark)

    Lof, Matthijs; Mekasha, Tseday Jemaneh; Tarp, Finn

    2015-01-01

    to nonrandom omission of a large proportion of observations. Furthermore, we show that NDHKM’s use of co-integrated regressions is not a suitable empirical strategy for estimating the causal effect of aid on income. Evidence from a Panel VAR model estimated on the dataset of NDHKM, suggests a positive...... and statistically significant long-run effect of aid on income....

  18. Income pooling within families

    DEFF Research Database (Denmark)

    Bonke, Jens; Uldall-Poulsen, Hans

    This paper analyses the phenomenon of income-pooling by applying the Danish household expenditure survey, merged with authoritative register information. Responses to additional questions on income sharing among 1696 couples also allows us to analyses whether the intra-household distribution...

  19. Earned Income Tax Credit

    NARCIS (Netherlands)

    F.M. van Oers; R.A. de Mooij (Ruud)

    1998-01-01

    textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems

  20. Income inequality in today's China.

    Science.gov (United States)

    Xie, Yu; Zhou, Xiang

    2014-05-13

    Using multiple data sources, we establish that China's income inequality since 2005 has reached very high levels, with the Gini coefficient in the range of 0.53-0.55. Analyzing comparable survey data collected in 2010 in China and the United States, we examine social determinants that help explain China's high income inequality. Our results indicate that a substantial part of China's high income inequality is due to regional disparities and the rural-urban gap. The contributions of these two structural forces are particularly strong in China, but they play a negligible role in generating the overall income inequality in the United States, where individual-level and family-level income determinants, such as family structure and race/ethnicity, play a much larger role.

  1. Whose health is affected by income inequality? A multilevel interaction analysis of contemporaneous and lagged effects of state income inequality on individual self-rated health in the United States.

    Science.gov (United States)

    Subramanian, S V; Kawachi, Ichiro

    2006-06-01

    The empirical relationship between income inequality and health has been much debated and discussed. Recent reviews suggest that the current evidence is mixed, with the relationship between state income inequality and health in the United States (US) being perhaps the most robust. In this paper, we examine the multilevel interactions between state income inequality, individual poor self-rated health, and a range of individual demographic and socioeconomic markers in the US. We use the pooled data from the 1995 and 1997 Current Population Surveys, and the data on state income inequality (represented using Gini coefficient) from the 1990, 1980, and 1970 US Censuses. Utilizing a cross-sectional multilevel design of 201,221 adults nested within 50 US states we calibrated two-level binomial hierarchical mixed models (with states specified as a random effect). Our analyses suggest that for a 0.05 change in the state income inequality, the odds ratio (OR) of reporting poor health was 1.30 (95% CI: 1.17-1.45) in a conditional model that included individual age, sex, race, marital status, education, income, and health insurance coverage as well as state median income. With few exceptions, we did not find strong statistical support for differential effects of state income inequality across different population groups. For instance, the relationship between state income inequality and poor health was steeper for whites compared to blacks (OR=1.34; 95% CI: 1.20-1.48) and for individuals with incomes greater than $75,000 compared to less affluent individuals (OR=1.65; 95% CI: 1.26-2.15). Our findings, however, primarily suggests an overall (as opposed to differential) contextual effect of state income inequality on individual self-rated poor health. To the extent that contemporaneous state income inequality differentially affects population sub-groups, our analyses suggest that the adverse impact of inequality is somewhat stronger for the relatively advantaged socioeconomic

  2. Tenure and forest income

    DEFF Research Database (Denmark)

    Jagger, Pamela; Luckert, Martin K.; Duchelle, Amy E.

    2014-01-01

    We explore the relationship between tenure and forest income in 271 villages throughout the tropics. We find that state-owned forests generate more forest income than private and community-owned forests both per household and per hectare. We explore whether forest income varies according...... to the extent of rule enforcement, and congruence (i.e., overlap of user rights between owners and users). We find negative associations between enforcement and smallholder forest income for state-owned and community forests, and positive associations for privately owned forests. Where user rights are limited...... to formal owners we find negative associations for state-owned forests. Overlapping user rights are positively associated with forest income for community forests. Our findings suggest that policy reforms emphasizing enforcement and reducing overlapping claims to forest resources should consider possible...

  3. The Compliance Cost of the U.S. Individual Income Tax System

    OpenAIRE

    Joel Slemrod; Nikki Sorum

    1984-01-01

    This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the compliance cost of filing federal and state income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems combined. About two billion hours of taxpayer time were spent on filing tax returns, and about $3 billion was spent on professional tax assistance.

  4. 78 FR 72393 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... of Article 23 (Relief from Double Taxation) of the 2006 United States Model Income Tax Convention... taxation of ANSTs at the lowest individual tax rate. Furthermore, section 646 treats all distributions, to... of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet...

  5. Morbidity and mortality in homeless individuals, prisoners, sex workers, and individuals with substance use disorders in high-income countries

    DEFF Research Database (Denmark)

    Aldridge, Robert W.; Story, Alistair; Hwang, Stephen W.

    2018-01-01

    , and observational studies that had morbidity and mortality outcomes, were published in English, from high-income countries, and were done in populations with a history of homelessness, imprisonment, sex work, or substance use disorder (excluding cannabis and alcohol use). Studies with only perinatal outcomes...... use disorders, sex workers, and imprisoned individuals. Methods: For this systematic review and meta-analysis, we searched MEDLINE, Embase, and the Cochrane Library for studies published between Jan 1, 2005, and Oct 1, 2015. We included only systematic reviews, meta-analyses, interventional studies...... and studies of individuals with a specific health condition or those recruited from intensive care or high dependency hospital units were excluded. We screened studies using systematic review software and extracted data from published reports. Primary outcomes were measures of morbidity (prevalence...

  6. Individual Characteristics, Family Factors, and Classroom Experiences as Predictors of Low-Income Kindergarteners’ Social Skills

    Science.gov (United States)

    Griffith, Shayl; Arnold, David; Voegler-Lee, Mary-Ellen; Kupersmidt, Janis

    2017-01-01

    There has been increasing awareness of the need for research and theory to take into account the intersection of individual characteristics and environmental contexts when examining predictors of child outcomes. The present longitudinal, multi-informant study examined the cumulative and interacting contributions of child characteristics (language skills, inattention/hyperactivity, and aggression) and preschool and family contextual factors in predicting kindergarten social skills in 389 low-income preschool children. Child characteristics and classroom factors, but not family factors, predicted teacher-rated kindergarten social skills, while child characteristics alone predicted change in teacher-rated social skills from preschool to kindergarten. Child characteristics and family factors, but not classroom factors, predicted parent-rated kindergarten social skills. Family factors alone predicted change in parent-rated social skills from preschool to kindergarten. Individual child characteristics did not interact with family or classroom factors in predicting parent- or teacher-rated social skills, and support was therefore found for an incremental, rather than an interactive, predictive model of social skills. The findings underscore the importance of assessing outcomes in more than one context, and of considering the impact of both individual and environmental contextual factors on children’s developing social skills when designing targeted intervention programs to prepare children for kindergarten. PMID:28804528

  7. Individual Characteristics, Family Factors, and Classroom Experiences as Predictors of Low-Income Kindergarteners' Social Skills.

    Science.gov (United States)

    Griffith, Shayl; Arnold, David; Voegler-Lee, Mary-Ellen; Kupersmidt, Janis

    2016-01-01

    There has been increasing awareness of the need for research and theory to take into account the intersection of individual characteristics and environmental contexts when examining predictors of child outcomes. The present longitudinal, multi-informant study examined the cumulative and interacting contributions of child characteristics (language skills, inattention/hyperactivity, and aggression) and preschool and family contextual factors in predicting kindergarten social skills in 389 low-income preschool children. Child characteristics and classroom factors, but not family factors, predicted teacher-rated kindergarten social skills, while child characteristics alone predicted change in teacher-rated social skills from preschool to kindergarten. Child characteristics and family factors, but not classroom factors, predicted parent-rated kindergarten social skills. Family factors alone predicted change in parent-rated social skills from preschool to kindergarten. Individual child characteristics did not interact with family or classroom factors in predicting parent- or teacher-rated social skills, and support was therefore found for an incremental, rather than an interactive, predictive model of social skills. The findings underscore the importance of assessing outcomes in more than one context, and of considering the impact of both individual and environmental contextual factors on children's developing social skills when designing targeted intervention programs to prepare children for kindergarten.

  8. Speed and income

    DEFF Research Database (Denmark)

    Fosgerau, Mogens

    2005-01-01

    The relationship between speed and income is established in a microeconomic model focusing on the trade-off between travel time and the risk of receiving a penalty for exceeding the speed limit. This is used to determine when a rational driver will choose to exceed the speed limit. The relationship...... between speed and income is found again in the empirical analysis of a cross-sectional dataset comprising 60,000 observations of car trips. This is used to perform regressions of speed on income, distance travelled, and a number of controls. The results are clearly statistically significant and indicate...... an average income elasticity of speed of 0.02; it is smaller at short distances and about twice as large at the longest distance investigated of 200 km....

  9. Explicit Versus Implicit Income Insurance

    OpenAIRE

    Thomas J. Kniesner; James P. Z‎iliak

    2001-01-01

    October 2001 (Revised from July 2001). Abstract: By supplementing income explicitly through payments or implicitly through taxes collected, income-based taxes and transfers make disposable income less variable. Because disposable income determines consumption, policies that smooth disposable income also create welfare improving consumption insurance. With data from the Panel Study of Income Dynamics we find that annual consumption variation is reduced by almost 20 percent due to explicit and ...

  10. Prevalence study of compulsive buying in a sample with low individual monthly income

    Directory of Open Access Journals (Sweden)

    Priscilla Lourenço Leite

    2015-12-01

    Full Text Available Introduction: Compulsive buying can be characterized as an almost irresistible impulse to acquire various items. This is a current issue and the prevalence rate in the global population is around 5 to 8%. Some surveys indicate that the problem is growing in young and low-income populations. Objectives: To evaluate the prevalence of compulsive buying among people with low personal monthly incomes and analyze relationships with socio-demographic data. Methods: The Compulsive Buying Scale was administered to screen for compulsive buying and the Hospital Anxiety and Depression Scale was used to assess anxiety and depression in a sample of 56 participants. Pearson coefficients were used to test for correlations. Results: The results indicated that 44.6% presented an average family income equal to or greater than 2.76 minimum wages. It is possible that compulsive buying is not linked to the purchasing power since it was found in a low-income population. Conclusion: Despite the small sample, the results of this study are important for understanding the problem in question.

  11. Prevalence study of compulsive buying in a sample with low individual monthly income.

    Science.gov (United States)

    Leite, Priscilla Lourenço; Silva, Adriana Cardoso

    2015-01-01

    Compulsive buying can be characterized as an almost irresistible impulse to acquire various items. This is a current issue and the prevalence rate in the global population is around 5 to 8%. Some surveys indicate that the problem is growing in young and low-income populations. To evaluate the prevalence of compulsive buying among people with low personal monthly incomes and analyze relationships with socio-demographic data. The Compulsive Buying Scale was administered to screen for compulsive buying and the Hospital Anxiety and Depression Scale was used to assess anxiety and depression in a sample of 56 participants. Pearson coefficients were used to test for correlations. The results indicated that 44.6% presented an average family income equal to or greater than 2.76 minimum wages. It is possible that compulsive buying is not linked to the purchasing power since it was found in a low-income population. Despite the small sample, the results of this study are important for understanding the problem in question.

  12. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... monetary theory and continued to receive a salary from such foreign branch while studying in the United... gross income of the earnings of foreign aircraft. (3) Definition of earnings. For purposes of.... 538). (2) Definition of foreign employer. For purposes of this paragraph, the term “foreign employer...

  13. 26 CFR 1.9300-1 - Reduction in taxable income for housing displaced individuals.

    Science.gov (United States)

    2010-04-01

    ...)(2) of this section) to whom the taxpayer provides housing free of charge in, or on the site of, the... separately to each disaster. The limitations of this paragraph (c) apply separately to each disaster area. Thus, a taxpayer may reduce taxable income by $2,000 for providing housing to Midwestern disaster...

  14. Individual and Environmental Factors Influencing Adolescents' Dietary Behavior in Low- and Middle-Income Settings.

    Directory of Open Access Journals (Sweden)

    Roosmarijn Verstraeten

    Full Text Available Given the public health importance of improving dietary behavior in chronic disease prevention in low- and middle-income countries it is crucial to understand the factors influencing dietary behavior in these settings. This study tested the validity of a conceptual framework linking individual and environmental factors to dietary behavior among Ecuadorian adolescents aged 10-16 years.A cross-sectional survey was conducted in 784 school-going Ecuadorian adolescents in urban and rural Southern Ecuador. Participants provided data on socio-economic status, anthropometry, dietary behavior and its determining factors. The relationships between individual (perceived benefits and barriers, self-efficacy, habit strength, and a better understanding of healthy food and environmental factors (physical environment: accessibility to healthy food; social environment: parental permissiveness and school support, and their association with key components of dietary behavior (fruit and vegetables, sugary drinks, breakfast, and unhealthy snack intake were assessed using structural equation modeling.The conceptual model performed well for each component of eating behavior, indicating acceptable goodness-of-fit for both the measurement and structural models. Models for vegetable intake and unhealthy snacking showed significant and direct effects of individual factors (perceived benefits. For breakfast and sugary drink consumption, there was a direct and positive association with socio-environmental factors (school support and parental permissiveness. Access to healthy food was associated indirectly with all eating behaviors (except for sugary drink intake and this effect operated through socio-environmental (parental permissiveness and school support and individual factors (perceived benefits.Our study demonstrated that key components of adolescents' dietary behaviors are influenced by a complex interplay of individual and environmental factors. The findings indicate

  15. Does Consumption Lag Behind Incomes?

    NARCIS (Netherlands)

    J. Tinbergen (Jan)

    1942-01-01

    textabstractThe fact that consumption outlay of individuals as well as of groups of individuals depends on their income is well known. Although this statement will hardly be doubted, it may be tested statistically from family budget statistics, as has been done by various investigators. These

  16. Immigration and income inequality

    DEFF Research Database (Denmark)

    Deding, Mette; Jakobsen, Vibeke; Azhar, Hussain

    Four income inequality measures (Gini-coefficient, 90/10-decile ratio, and two generalized entropy indices) are applied to analyse immigrants’ income position relative to natives in a comparative perspective. Administrative data is used for Denmark, while survey data is used for Germany. We find...... higher inequality among immigrants than natives in Denmark, but vice versa for Germany. Over the period 1984-2003, this inequality gap has narrowed in both countries. At the same time, the contribution of immigrants to overall inequality has increased systematically, primarily caused by the increased...... share of immigrants in the population....

  17. Broadband Internet and Income Inequality

    OpenAIRE

    HOUNGBONON , Georges Vivien; Liang , Julienne

    2017-01-01

    Policy makers are aiming for a large coverage of high-speed broadband Internet. However , there is still a lack of evidence about its effects on income distribution. In this paper, we investigate the effects of fixed broadband Internet on mean income and income inequality using a unique town-level data on broadband adoption and quality in France. We find that broadband adoption and quality raise mean income and lower income inequality. These results are robust to initial conditions, and yield...

  18. National income inequality and self-rated health : The differing impact of individual social trust across 89 countries

    NARCIS (Netherlands)

    Rözer, J.; Kraaykamp, G.; Huijts, T.

    2016-01-01

    The well-known Income Inequality Hypothesis suggests that income disparities in a country are detrimental for people's health. Empirical studies testing this hypothesis so far have found mixed results. In this study, we argue that a reason for these mixed findings may be that high national income

  19. National income inequality and self-rated health: The differing impact of individual social trust across 89 countries

    NARCIS (Netherlands)

    Rözer, J.; Kraaykamp, G.L.M.; Huijts, T.H.M.

    2016-01-01

    The well-known Income Inequality Hypothesis suggests that income disparities in a country are detrimental for people's health. Empirical studies testing this hypothesis so far have found mixed results. In this study, we argue that a reason for these mixed findings may be that high national income

  20. The Middle Income Squeeze

    Science.gov (United States)

    Glover, Steve

    1978-01-01

    Complaints about a middle income family's hardships in sending their children to private colleges and universities are examined. The difficulty may be attributable to a progressive College Scholarship Service (CSS) taxation rate schedule that causes larger proportionate reductions in the standard of living for some families than others.…

  1. Effects of Housing First on Employment and Income of Homeless Individuals: Results of a Randomized Trial.

    Science.gov (United States)

    Poremski, Daniel; Stergiopoulos, Vicky; Braithwaite, Erika; Distasio, Jino; Nisenbaum, Rosane; Latimer, Eric

    2016-06-01

    Housing First is emerging as an evidence-based practice for housing and supporting people who are homeless and have a mental illness. The objective of this study was to determine whether Housing First increases the odds of obtaining competitive employment in this population and affects income, including income from informal and illegal sources. A total of 2,148 people with a mental illness were recruited from five Canadian cities while they were homeless, classified as having moderate or high needs, and randomly assigned to Housing First or usual care. Housing First participants with high needs received assertive community treatment (ACT), and those with moderate needs received intensive case management (ICM). Every three months, participants were interviewed about employment and earnings in the previous months (median follow-up=745 days). Regression models were estimated via generalized estimating equations. ICM recipients had lower odds of obtaining employment compared with the control group with moderate needs. The odds of obtaining employment among ICM recipients increased but their employment rate never exceeded that of the control group. For ACT recipients, the odds of obtaining employment were not significantly different from those of the control group. Among Housing First participants, persons employed at baseline, men, and younger participants had greater odds of employment compared with control participants. Housing First did not appear to significantly increase income. This was the first large-scale randomized controlled study of Housing First's effects on employment. Further research is needed to determine how Housing First may be enhanced to increase odds of obtaining employment.

  2. Retirement Patterns and Income Inequality

    Science.gov (United States)

    Fasang, Anette Eva

    2012-01-01

    How do social policies shape life courses, and which consequences do different life course patterns hold for individuals? This article engages the example of retirement in Germany and Britain to analyze life course patterns and their consequences for income inequality. Sequence analysis is used to measure retirement trajectories. The liberal…

  3. Family networks and income hiding

    NARCIS (Netherlands)

    Beekman, Gonne; Gatto, Marcel; Nillesen, Eleonora

    2015-01-01

    This study investigates the relationship between family network density and income hiding in rural Liberia. We link people's behaviour in a modified lottery experiment and a time preference game to detailed information about their family networks. We find that individuals with a dense family

  4. Income distribution and mortality in Sweden

    Directory of Open Access Journals (Sweden)

    Christina Lindholm

    2008-12-01

    Full Text Available

    Background: The hypothesis that a high income inequality on a societal level is associated with poor health outcomes has been both rejected and accepted in empirical studies. Whether the influence of economic circumstances on health operates at the individual level or societal level has important implications on policy and intervention alternatives. The objective of this study was to analyse the relationship between income inequality and mortality in Swedish municipalities and if the relationship varies depending on the mean income or on the time-lag between income inequality and mortality.

    Methods: The study was based on register data on mean income and income inequality (Gini coefficients from Statistics Sweden 1982 and 1998, aggregated on the municipality level. Data on age-standardised death rates per 100,000 persons were obtained for 1983, 1988, 1993, 1998 and 2002. The analysis on 1998 was a test of the robustness of the results.

    Results: The relationship between high income inequality in 1982 and mortality in 1983 was negative with a similar relationship in 1998. Using latency periods, the results show a decreasing trend of mortality in relation to higher Gini coefficients. A positive relationship between Gini and mean income implies that municipalities with larger income distribution also had a higher mean income and vice versa.

    Conclusions: High income inequality does not have a negative effect on mortality in Swedish municipalities. The municipalities with high income inequality have also high mean income as opposed to many other countries. The income level seems to be more substantial for mortality than the income inequality.

  5. Immigration and income inequality

    DEFF Research Database (Denmark)

    Deding, Mette; Hussain, Azhar; Jakobsen, Vibeke

    2010-01-01

    During the last two decades most Western countries have experienced increased net immigration as well as increased income inequality. This article analyzes the effects on income inequality of an increased number of immigrants in Denmark and Germany for the 20- year period 1984-2003 and how...... the impact of the increased number of immigrants differs between the two countries. We find higher inequality for immigrants than natives in Denmark but vice versa for Germany. Over the period 1984-2003, this particular inequality gap has narrowed in both countries. At the same time, the contribution...... of immigrants to overall inequality has increased, primarily caused by increased between-group inequality. The share of immigrants in the population is more important for the change in overall inequality in Denmark than in Germany, while the opposite is the case for inequality among immigrants....

  6. Income Inequality and Education

    Directory of Open Access Journals (Sweden)

    Richard Breen

    2015-08-01

    Full Text Available Many commentators have seen the growing gap in earnings and income between those with a college education and those without as a major cause of increasing inequality in the United States and elsewhere. In this article we investigate the extent to which increasing the educational attainment of the US population might ameliorate inequality. We use data from NLSY79 and carry out a three-level decomposition of total inequality into within-person, between-person and between-education parts. We find that the between-education contribution to inequality is small, even when we consider only adjusted inequality that omits the within-person component. We carry out a number of simulations to gauge the likely impact on inequality of changes in the distribution of education and of a narrowing of the differences in average incomes between those with different levels of education. We find that any feasible educational policy is likely to have only a minor impact on income inequality.

  7. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  8. Income Tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  9. [eng] Minimum Income and Labour Market Integration Processes: Individual and Institutional Determinants

    Directory of Open Access Journals (Sweden)

    CLARA RIBA

    2011-01-01

    Full Text Available This article discusses whether activation policies have had a positive effect on beneficiaries of minimum income protection in Catalonia (Spain. The article first confirms that social assistance benefi ciaries with higher employability levels have greater chances of finding a job. Second, the article identifies different profiles of beneficiaries and examines the characteristics of those who did not find jobs in a favourable economic context. The results suggest that it is personal problems that act as barriers. Third, the article also examines to what extent public management is responsible for the results. For this purpose, it compares the performance of administrative units, controlling for the characteristics of their clients. Finally, the article discusses whether making social assistance dependent on activation is a good strategy for the majority of benefi ciaries with particularly difficult profiles, and what administrations can do.

  10. Environmental income and rural livelihoods

    DEFF Research Database (Denmark)

    Angelsen, Arild; Jagger, Pamela; Babigumira, Ronnie

    2014-01-01

    This paper presents results from a comparative analysis of environmental income from approximately 8000 households in 24 developing countries collected by research partners in CIFOR’s Poverty Environment Network (PEN). Environmental income accounts for 28% of total household income, 77% of which ...

  11. The Widening Income Achievement Gap

    Science.gov (United States)

    Reardon, Sean F.

    2013-01-01

    Has the academic achievement gap between high-income and low-income students changed over the last few decades? If so, why? And what can schools do about it? Researcher Sean F. Reardon conducted a comprehensive analysis of research to answer these questions and came up with some striking findings. In this article, he shows that income-related…

  12. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87......Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...

  13. Income diversification and risk for fishermen.

    Science.gov (United States)

    Kasperski, Stephen; Holland, Daniel S

    2013-02-05

    Catches and prices from many fisheries exhibit high interannual variability, leading to variability in the income derived by fishery participants. The economic risk posed by this may be mitigated in some cases if individuals participate in several different fisheries, particularly if revenues from those fisheries are uncorrelated or vary asynchronously. We construct indices of gross income diversification from fisheries at the level of individual vessels and find that the income of the current fleet of vessels on the US West Coast and in Alaska is less diverse than at any point in the past 30 y. We also find a dome-shaped relationship between the variability of individuals' income and income diversification, which implies that a small amount of diversification does not reduce income risk but that higher levels of diversification can substantially reduce the variability of income from fishing. Moving from a single fishery strategy to a 50-25-25 split in revenues reduces the expected coefficient of variation of gross revenues between 24% and 65% for the vessels included in this study. The increasing access restrictions in many marine fisheries through license reductions and moratoriums have the potential to limit fishermen's ability to diversify their income risk across multiple fisheries. Catch share programs often result in consolidation initially and may reduce diversification. However, catch share programs also make it feasible for fishermen to build a portfolio of harvest privileges and potentially reduce their income risk. Therefore, catch share programs create both threats and opportunities for fishermen wishing to maintain diversified fishing strategies.

  14. A Pareto upper tail for capital income distribution

    Science.gov (United States)

    Oancea, Bogdan; Pirjol, Dan; Andrei, Tudorel

    2018-02-01

    We present a study of the capital income distribution and of its contribution to the total income (capital income share) using individual tax income data in Romania, for 2013 and 2014. Using a parametric representation we show that the capital income is Pareto distributed in the upper tail, with a Pareto coefficient α ∼ 1 . 44 which is much smaller than the corresponding coefficient for wage- and non-wage-income (excluding capital income), of α ∼ 2 . 53. Including the capital income contribution has the effect of increasing the overall inequality measures.

  15. Income, income inequality and youth smoking in low- and middle-income countries.

    Science.gov (United States)

    Li, David X; Guindon, G Emmanuel

    2013-04-01

    To examine the relationships between income, income inequality and current smoking among youth in low- and middle-income countries. Pooled cross-sectional data from the Global Youth Tobacco Surveys, conducted in low- and middle-income countries, were used to conduct multi-level logistic analyses that accounted for the nesting of students in schools and of schools in countries. A total of 169 283 students aged 13-15 from 63 low- and middle-income countries. Current smoking was defined as having smoked at least one cigarette in the past 30 days. Gross domestic product (GDP) per capita was our measure of absolute income. Contemporaneous and lagged (10-year) Gini coefficients, as well as the income share ratio of the top decile of incomes to the bottom decile, were our measures of income inequality. Our analyses reveal a significant positive association between levels of income and youth smoking. We find that a 10% increase in GDP per capita increases the odds of being a current smoker by at least 2.5%, and potentially considerably more. Our analyses also suggest a relationship between the distribution of incomes and youth smoking: youth from countries with more unequal distributions of income tend to have higher odds of currently smoking. There is a positive association between gross domestic product and the odds of a young person in a low- and middle-income country being a current smoker. Given the causal links between smoking and a wide range of youth morbidities, the association between smoking and income inequality may underlie a substantial portion of the health disparities observed that are currently experiencing rapid economic growth. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  16. 24 CFR 5.611 - Adjusted income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Adjusted income. 5.611 Section 5... Serving Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.611 Adjusted income. Adjusted income means annual income (as...

  17. 24 CFR 570.504 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Program income. 570.504 Section 570... income. (a) Recording program income. The receipt and expenditure of program income as defined in § 570... of program income received by recipients. (1) Program income received before grant closeout may be...

  18. 7 CFR 277.10 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Program income. 277.10 Section 277.10 Agriculture... § 277.10 Program income. (a) Program income is gross income resulting from activities financed with program funds. Such earnings exclude interest income but include income from service fees, usage or rental...

  19. Why Status Effects Need not Justify Egalitarian Income Policy

    NARCIS (Netherlands)

    Graafland, J.J.

    2010-01-01

    Economic research overwhelmingly shows that the utility individuals derive from their income depends on the incomes of others. Theoretical literature has proven that these status effects imply a more egalitarian income policy than in the conventional case, in which people value their income

  20. Why Income Comparison is Rational

    Science.gov (United States)

    Wolpert, David H.

    2010-01-01

    A major factor affecting a person s happiness is the gap between their income and their neighbors , independent of their own income. This effect is strongest when the neighbor has moderately higher income. In addition a person s lifetime happiness often follows a "U" shape. Previous models have explained subsets of these phenomena, typically assuming the person has limited ability to assess their own (hedonic) utility. Here I present a model that explains all the phenomena, without such assumptions. In this model greater income of your neighbor is statistical data that, if carefully analyzed, would recommend that you explore for a new income-generating strategy. This explains unhappiness that your neighbor has greater income, as an emotional "prod" that induces you to explore, in accord with careful statistical analysis. It explains the "U" shape of happiness similarly. Another benefit of this model is that it makes many falsifiable predictions.

  1. Income inequality in Romania: The exponential-Pareto distribution

    Science.gov (United States)

    Oancea, Bogdan; Andrei, Tudorel; Pirjol, Dan

    2017-03-01

    We present a study of the distribution of the gross personal income and income inequality in Romania, using individual tax income data, and both non-parametric and parametric methods. Comparing with official results based on household budget surveys (the Family Budgets Survey and the EU-SILC data), we find that the latter underestimate the income share of the high income region, and the overall income inequality. A parametric study shows that the income distribution is well described by an exponential distribution in the low and middle incomes region, and by a Pareto distribution in the high income region with Pareto coefficient α = 2.53. We note an anomaly in the distribution in the low incomes region (∼9,250 RON), and present a model which explains it in terms of partial income reporting.

  2. Low income product innovation

    Directory of Open Access Journals (Sweden)

    Maria Cecília Sobral

    2008-10-01

    Full Text Available At affluent markets, the literature on product development management tells us to aggregate value and technology, to differentiate products and to launch fast. And at the low-income markets? This exploratory research defines a popular product, characterizes and measures their markets in Brazil, and identifies innovation strategies for them. The results suggest that the effective strategic orientation differs from affluent markets. It includes: to enhance the auto service component; to identify and service the key functionalities to the targeted public; to standardize products and increase the production scale; to extend the product life cycle; to use convenient distribution and marketing channels; to build product images that have appeal in the popular market; to offer longer financing horizons with befittingly lower installments. Data came from market researches and general demographic census. General media published stories were used to identify companies and their strategies. And a few case studies allowed the authors a deeper exploration of the relevant themes.

  3. Counterfeit Goods and Income Inequality

    OpenAIRE

    Stefania Scandizzo

    2001-01-01

    This paper examines the effect of counterfeit goods in a world where consumers are differentiated by level of income and innovation is quality enhancing. Counterfeit goods are defined as products with the same characteristics as “originals”, but of lower quality. The effect of imitation on firms’ profits and consumer welfare depends on the distribution of income within the country. In particular, the greater the level of income inequality the larger the increase in consumer welfare due to the...

  4. The Sensitivity of Income Polarization - Time, length of accounting periods, equivalence scales, and income definitions

    DEFF Research Database (Denmark)

    Azhar, Hussain

    This study looks at polarization and its components’ sensitivity to assumptions about equivalence scales, income definition, ethical income distribution parameters, and the income accounting period. A representative sample of Danish individual incomes from 1984 to 2002 is utilised. Results show...... that polarization has increased over time, regardless of the applied measure, when the last part of the period is compared to the first part of the period. Primary causes being increased inequality (alienation) and faster income growth among high incomes relative to those in the middle of the distribution....... Increasing the accounting period confirms the reduction in inequality found for shorter periods, but polarization is virtually unchanged, because income group identification increases. Applying different equivalence scales does not change polarization ranking for different years, but identification ranks...

  5. Income Inequality in Rural India: Decomposing the Gini by Income Sources

    OpenAIRE

    Mehtabul Azam; Abusaleh Shariff

    2011-01-01

    This paper examines income inequality in rural India in 1993 and 2005. It attempts to ascertain the contribution of different income sources to overall income inequality, and change in their relative importance between 1993 and 2005 through decomposition of Gini coefficient. The paper finds that income inequality has increased between 1993 and 2005. Agriculture income continues to contribute majorly in total income and income inequality; however its share in total income and total income ineq...

  6. Income trusts and limited partnerships

    International Nuclear Information System (INIS)

    Toews, E.L.

    1999-01-01

    This author provided a conceptual overview of income trusts and limited partnerships that are designed to pass operating cash flow directly to investors without the imposition of corporate taxes, discussed the evolution of the market, the mechanism used to price income funds, past and present performance of the sector, and made some predictions concerning the sector's future performance. 13 figs

  7. Does Microfinance Reduce Income Inequality?

    NARCIS (Netherlands)

    Hermes, Niels

    2014-01-01

    This study addresses the question whether participation of the poor in microfinance contributes to reducing a country’s level of income inequality. Using data from 70 developing countries, we show that higher levels of microfinance participation are indeed associated with a reduction of the income

  8. Income inequality in today’s China

    Science.gov (United States)

    Xie, Yu; Zhou, Xiang

    2014-01-01

    Using multiple data sources, we establish that China's income inequality since 2005 has reached very high levels, with the Gini coefficient in the range of 0.53–0.55. Analyzing comparable survey data collected in 2010 in China and the United States, we examine social determinants that help explain China’s high income inequality. Our results indicate that a substantial part of China’s high income inequality is due to regional disparities and the rural-urban gap. The contributions of these two structural forces are particularly strong in China, but they play a negligible role in generating the overall income inequality in the United States, where individual-level and family-level income determinants, such as family structure and race/ethnicity, play a much larger role. PMID:24778237

  9. Income Tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the declaration of income for 2007. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Regulations (see Articles R V 2.01 to R V 2.05). ...

  10. Income and poverty in a developing economy

    Science.gov (United States)

    Chattopadhyay, A. K.; Ackland, G. J.; Mallick, S. K.

    2010-09-01

    We present a stochastic agent-based model for the distribution of personal incomes in a developing economy. We start with the assumption that incomes are determined both by individual labour and by stochastic effects of trading and investment. The income from personal effort alone is distributed about a mean, while the income from trade, which may be positive or negative, is proportional to the trader's income. These assumptions lead to a Langevin model with multiplicative noise, from which we derive a Fokker-Planck (FP) equation for the income probability density function (IPDF) and its variation in time. We find that high earners have a power law income distribution while the low-income groups have a Levy IPDF. Comparing our analysis with the Indian survey data (obtained from the world bank website: http://go.worldbank.org/SWGZB45DN0) taken over many years we obtain a near-perfect data collapse onto our model's equilibrium IPDF. Using survey data to relate the IPDF to actual food consumption we define a poverty index (Sen A. K., Econometrica., 44 (1976) 219; Kakwani N. C., Econometrica, 48 (1980) 437), which is consistent with traditional indices, but independent of an arbitrarily chosen "poverty line" and therefore less susceptible to manipulation.

  11. Income dynamics and the Affordable Care Act.

    Science.gov (United States)

    Shore-Sheppard, Lara D

    2014-12-01

    To examine the sources of family income dynamics leading to movement into and out of Medicaid expansion and subsidy eligibility under the Affordable Care Act. Survey of Income and Program Participation (SIPP): 1996, 2001, 2004, 2008 panels. Considering four broad subsidy eligibility categories for monthly Modified Adjusted Gross Income (MAGI) (400 percent FPL), I use duration analysis to examine determinants of movements between categories over the course of a year. Using detailed monthly data, I determine the members of tax-filing units and calculate an approximation of MAGI at the monthly level. The analysis sample is adults ages 22-64 years. Incomes are highly variable within a year, particularly at the lower end of the income distribution. Employment transitions, including transitions not involving a period of nonemployment, and family structure changes strongly predict sufficient income volatility to trigger a change in subsidy category. Income volatility arising from employment and family structure changes is likely to trigger changes in subsidy eligibility within the year, but the sources and effects of the volatility differ substantially depending on the individual's position in the income distribution. © Health Research and Educational Trust.

  12. Development of an Online Smartphone-Based eLearning Nutrition Education Program for Low-Income Individuals.

    Science.gov (United States)

    Stotz, Sarah; Lee, Jung Sun

    2018-01-01

    The objective of this report was to describe the development process of an innovative smartphone-based electronic learning (eLearning) nutrition education program targeted to Supplemental Nutrition Assistance Program-Education-eligible individuals, entitled Food eTalk. Lessons learned from the Food eTalk development process suggest that it is critical to include all key team members from the program's inception using effective inter-team communication systems, understand the unique resources needed, budget ample time for development, and employ an iterative development and evaluation model. These lessons have implications for researchers and funding agencies in developing an innovative evidence-based eLearning nutrition education program to an increasingly technology-savvy, low-income audience. Copyright © 2016 Society for Nutrition Education and Behavior. Published by Elsevier Inc. All rights reserved.

  13. 'Faking til you make it': social capital accumulation of individuals on low incomes living in contrasting socio-economic neighbourhoods and its implications for health and wellbeing.

    Science.gov (United States)

    Browne-Yung, Kathryn; Ziersch, Anna; Baum, Fran

    2013-05-01

    People on low-income living in low socio-economic neighbourhoods have poorer health in comparison with those living in advantaged neighbourhoods. To explore neighbourhood effects on health and social capital creation, the experiences of low-income people living in contrasting socio-economic neighbourhoods were compared, in order to examine how low-income status and differing levels of neighbourhood resources contributed to perceived health and wellbeing. Quantitative and qualitative data were analysed: survey data from 601 individuals living in contrasting socio-economic areas and in-depth interviews with a new sample of 24 individuals on low-incomes. The study was guided by Bourdieu's theory of practice, which examines how social inequalities are created and reproduced through the relationship between individuals' varying resources of economic, social and cultural capital. This included an examination of individual life histories, cultural distinction and how social positions are reproduced. Participants' accounts of their early life experience showed how parental socio-economic position and socially patterned events taking place across the life course, created different opportunities for social network creation, choice of neighbourhood and levels of resources available throughout life, all of which can influence health and wellbeing. A definition of poverty by whether an individual or household has sufficient income at a particular point in time was an inadequate measure of disadvantage. This static measure of 'low income' as a category disguised a number of different ways in which disadvantage was experienced or, conversely, how life course events could mitigate the impact of low-income. This study found that the resources necessary to create social capital such as cultural capital and the ability to socially network, differed according to the socio-economic status of the neighbourhood, and that living in an advantaged area does not automatically guarantee

  14. 7 CFR 248.13 - FMNP income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false FMNP income. 248.13 Section 248.13 Agriculture... FMNP income. Program income means gross income the State agency earns from grant supported activities... property. The State agency shall retain Program income earned during the agreement period and use it for...

  15. 24 CFR 236.60 - Excess Income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Excess Income. 236.60 Section 236... § 236.60 Excess Income. (a) Definition. Excess Income consists of cash collected as rent from the... Rent. The unit-by-unit requirement necessitates that, if a unit has Excess Income, the Excess Income...

  16. 28 CFR 66.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Program income. 66.25 Section 66.25... Administration § 66.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  17. 45 CFR 1174.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 1174.25 Section 1174.25 Public....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

  18. 34 CFR 80.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Program income. 80.25 Section 80.25 Education Office of... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

  19. 20 CFR 437.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Program income. 437.25 Section 437.25....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

  20. 49 CFR 18.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Program income. 18.25 Section 18.25 Transportation... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

  1. 44 CFR 13.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Program income. 13.25 Section... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

  2. 22 CFR 135.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Program income. 135.25 Section 135.25 Foreign... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

  3. 45 CFR 2541.250 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Program income. 2541.250 Section 2541.250 Public... Post-Award Requirements § 2541.250 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the...

  4. 36 CFR 1207.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Program income. 1207.25... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for...

  5. 40 CFR 31.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Program income. 31.25 Section 31.25... Requirements Financial Administration § 31.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the...

  6. 38 CFR 43.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Program income. 43.25... Requirements Financial Administration § 43.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the...

  7. 29 CFR 1470.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Program income. 1470.25 Section 1470.25 Labor Regulations... Financial Administration § 1470.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or...

  8. 29 CFR 97.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Program income. 97.25 Section 97.25 Labor Office of the... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

  9. 45 CFR 1183.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 1183.25 Section 1183.25 Public....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

  10. 20 CFR 627.450 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Program income. 627.450 Section 627.450... PROGRAMS UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.450 Program income. (a) Definition of program income. (1) Program income means income received by the recipient or subrecipient that...

  11. 24 CFR 85.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Program income. 85.25 Section 85.25... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

  12. 7 CFR 249.13 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Program income. 249.13 Section 249.13 Agriculture....13 Program income. Program income means gross income the State agency earns from grant supported... property. The State agency must retain Program income earned during the agreement period and use it for...

  13. 21 CFR 1403.25 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Program income. 1403.25 Section 1403.25 Food and....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use of rental of real or...

  14. 14 CFR 1273.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Program income. 1273.25 Section 1273.25... Administration § 1273.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  15. 10 CFR 600.225 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 600.225 Section 600.225 Energy DEPARTMENT....225 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

  16. 45 CFR 602.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 602.25 Section 602.25 Public... Requirements § 602.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  17. 24 CFR 1003.503 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Program income. 1003.503 Section....503 Program income. (a) Program income requirements for ICDBG grantees are set forth in 24 CFR 85.25, as modified by this section. (b) Program income means gross income received by the grantee or a...

  18. 43 CFR 12.65 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Program income. 12.65 Section 12.65 Public... to State and Local Governments Post-Award Requirements § 12.65 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for...

  19. 45 CFR 92.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Program income. 92.25 Section 92.25 Public Welfare... Administration § 92.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  20. 32 CFR 33.25 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 33.25 Section 33.25 National... Post-Award Requirements Financial Administration § 33.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services...

  1. 15 CFR 24.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Program income. 24.25 Section 24.25... Administration § 24.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

  2. 20 CFR 322.8 - Miscellaneous income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Miscellaneous income. 322.8 Section 322.8... REMUNERATION § 322.8 Miscellaneous income. (a) Income from self-employment. In determining whether income from... shall be given to whether, and to what extent, (1) such income can be related to services performed on...

  3. 7 CFR 3016.25 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Program income. 3016.25 Section 3016.25 Agriculture... GOVERNMENTS Post-Award Requirements Financial Administration § 3016.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for...

  4. 45 CFR 1157.25 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 1157.25 Section 1157.25 Public... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

  5. Income Inequality and Income Taxation in Canada: Trends in the Census 1980-2005

    Directory of Open Access Journals (Sweden)

    Kevin Milligan

    2013-08-01

    Full Text Available Faced with rising fiscal pressures and discontent over income inequality, many countries, Canada among them, are searching for remedies. Income tax systems offer an effective way of changing economic destinies, so it’s only natural for governments to regard tax policy as a panacea. The first step to a solution is to understand how income tax influences existing inequality. This paper provides an overview of trends in pre- and post-tax income distribution in Canada from 1980-2005, by drawing on a more comprehensive data source than those found in many existing studies — Canadian census data. The results are in broad agreement: money has been steadily accumulating in the top half of the income distribution since 1980, with the trend quickening after 1995. This is just as true for family after-tax incomes as it is for individual market incomes even after the impact of the income tax system is taken into account. Over the 25-year period studied, the Gini coefficient rose from 0.352 to 0.404 for pre-tax income, and from 0.312 to 0.349 for after-tax income, while the proportion of the increase undone by taxation fell to a low of 2 per cent after 1995, as the Canadian tax system became less redistributive. However, some progressive aspects remain. Improvements to refundable tax credits in the late 1990s led to a 20 per cent decline in the number of families falling under the Low-Income Cut-Off. Canada’s income tax system hasn’t kept pace with climbing pre-tax inequality, but it continues to be a useful aftertax equalizer for low-income families.

  6. Income, Amenities and Negative Attitudes

    DEFF Research Database (Denmark)

    Waisman, Gisela; Larsen, Birthe

    2016-01-01

    We exploit the regional variation in negative attitudes towards immigrants to Sweden in order to analyse the consequences of negative attitudes on refugees’ utility from labour income and amenities. We find that attitudes towards immigrants are important: while they affect mainly the refugees......’ quality of life, they also affect their income. We estimate the utility effects of negative attitudes for refugees with different levels of education and gender. We also analyse how the size of the refugees’ networks relate to their quality of life and income as well as how negative attitudes towards...

  7. The effects of income inequality

    Directory of Open Access Journals (Sweden)

    Candidate Ionuţ Constantin

    2014-12-01

    Full Text Available Over time have been addressed many possible effects arising from inequalities of income. Criticism for each of these effects were immediate, most of them claiming that the selection of samples used to demonstrate the assumptions made were „carefully” selected in order to achieve the target and that there is not a direct relationship between income inequality (their increment and these effects. Of the many effects that income inequalities have, identified in the literature, this paper will analyze three of them, namely: economic growth, human capital and social cohesion.

  8. Income Inequality and Intergenerational Income Mobility in the United States

    Science.gov (United States)

    Bloome, Deirdre

    2015-01-01

    Is there a relationship between family income inequality and income mobility across generations in the United States? As family income inequality rose in the United States, parental resources available for improving children’s health, education, and care diverged. The amount and rate of divergence also varied across US states. Researchers and policy analysts have expressed concern that relatively high inequality might be accompanied by relatively low mobility, tightening the connection between individuals’ incomes during childhood and adulthood. Using data from the Panel Study of Income Dynamics, the National Longitudinal Survey of Youth, and various government sources, this paper exploits state and cohort variation to estimate the relationship between inequality and mobility. Results provide very little support for the hypothesis that inequality shapes mobility in the United States. The inequality children experienced during youth had no robust association with their economic mobility as adults. Formal analysis reveals that offsetting effects could underlie this result. In theory, mobility-enhancing forces may counterbalance mobility-reducing effects. In practice, the results suggest that in the US context, the intergenerational transmission of income may not be very responsive to changes in inequality. PMID:26388653

  9. Nigeria Personal Income Tax (Amendment) Act 2011: Implications ...

    African Journals Online (AJOL)

    Amendment) Act 2011 as they affect personal income tax administration in the hands of tax authorities as well as employers, employees and individuals as it relates to compliance issues of payment, collection, and remittance of personal income ...

  10. Common mental disorders, neighbourhood income inequality and income deprivation: small-area multilevel analysis

    Science.gov (United States)

    Fone, David; Greene, Giles; Farewell, Daniel; White, James; Kelly, Mark; Dunstan, Frank

    2013-01-01

    Background Common mental disorders are more prevalent in areas of high neighbourhood socioeconomic deprivation but whether the prevalence varies with neighbourhood income inequality is not known. Aims To investigate the hypothesis that the interaction between small-area income deprivation and income inequality was associated with individual mental health. Method Multilevel analysis of population data from the Welsh Health Survey, 2003/04–2010. A total of 88 623 respondents aged 18–74 years were nested within 50 587 households within 1887 lower super output areas (neighbourhoods) and 22 unitary authorities (regions), linked to the Gini coefficient (income inequality) and the per cent of households living in poverty (income deprivation). Mental health was measured using the Mental Health Inventory MHI-5 as a discrete variable and as a ‘case’ of common mental disorder. Results High neighbourhood income inequality was associated with better mental health in low-deprivation neighbourhoods after adjusting for individual and household risk factors (parameter estimate +0.70 (s.e. = 0.33), P = 0.036; odds ratio (OR) for common mental disorder case 0.92, 95% CI 0.88–0.97). Income inequality at regional level was significantly associated with poorer mental health (parameter estimate -1.35 (s.e. = 0.54), P = 0.012; OR = 1.13, 95% CI 1.04–1.22). Conclusions The associations between common mental disorders, income inequality and income deprivation are complex. Income inequality at neighbourhood level is less important than income deprivation as a risk factor for common mental disorders. The adverse effect of income inequality starts to operate at the larger regional level. PMID:23470284

  11. Common mental disorders, neighbourhood income inequality and income deprivation: small-area multilevel analysis.

    Science.gov (United States)

    Fone, David; Greene, Giles; Farewell, Daniel; White, James; Kelly, Mark; Dunstan, Frank

    2013-04-01

    Common mental disorders are more prevalent in areas of high neighbourhood socioeconomic deprivation but whether the prevalence varies with neighbourhood income inequality is not known. To investigate the hypothesis that the interaction between small-area income deprivation and income inequality was associated with individual mental health. Multilevel analysis of population data from the Welsh Health Survey, 2003/04-2010. A total of 88,623 respondents aged 18-74 years were nested within 50,587 households within 1887 lower super output areas (neighbourhoods) and 22 unitary authorities (regions), linked to the Gini coefficient (income inequality) and the per cent of households living in poverty (income deprivation). Mental health was measured using the Mental Health Inventory MHI-5 as a discrete variable and as a 'case' of common mental disorder. High neighbourhood income inequality was associated with better mental health in low-deprivation neighbourhoods after adjusting for individual and household risk factors (parameter estimate +0.70 (s.e. = 0.33), P = 0.036; odds ratio (OR) for common mental disorder case 0.92, 95% CI 0.88-0.97). Income inequality at regional level was significantly associated with poorer mental health (parameter estimate -1.35 (s.e. = 0.54), P = 0.012; OR = 1.13, 95% CI 1.04-1.22). The associations between common mental disorders, income inequality and income deprivation are complex. Income inequality at neighbourhood level is less important than income deprivation as a risk factor for common mental disorders. The adverse effect of income inequality starts to operate at the larger regional level.

  12. Estimating the Compliance Cost of the U.S. Individual Income Tax

    OpenAIRE

    Guyton, John L.; O'Hare, John F.; Stavrianos, Michael P.; Toder, Eric J.

    2003-01-01

    This paper focuses on the design, development, and use of the Individual Taxpayer Burden Model (ITBM) -- a microsimulation model developed jointly by IBM and the IRS to estimate the amount of time and money that individuals spend on federal tax compliance. First, the authors summarize the methodology that was used to define, measure, and model tax compliance burden. Next, they present estimates of overall compliance burden, and results from a simulation of economic and policy changes that too...

  13. Who is affected by neighbourhood income mix? gender, age, family, employment and income differences

    NARCIS (Netherlands)

    Galster, G.; Andersson, R.; Musterd, S.

    2010-01-01

    This paper analyses the degree to which the mixture of low-, middle- and high-income males in the neighbourhood affects the subsequent earnings of individuals, and aims to test explicitly the degree to which these impacts vary across gender, age, presence of children, employment status or income at

  14. The Optimal Income Taxation of Couples

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup; Satz, Emmanuel

    This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social welfare...... that many actual redistribution systems, featuring family-based transfers combined with individually-based taxes, generate schedules with negative jointness...

  15. Income Inequality: Does it Matter?

    Directory of Open Access Journals (Sweden)

    Alfred Wong

    2017-08-01

    Full Text Available Income inequality has gained considerable prominence worldwide in recent years. The growing discontent among the lower-income segment of industrialized societies is limited largely to resentment because of economic wealth being perceived to be steadily concentrating among fewer people. Quantified economic inequality does not necessarily mean the extreme deprivation of people, especially in Europe and North America. There will be no revolutionary-scale social unrest among the middle class if their expectation of satisfactory wellbeing is continually met. The connection between income inequality and poverty is uncertain because of the variable definition of poverty. The classical characterization of poverty is largely deficient as the actual economic hardships encountered by the lowest-income segment of society are never fully described in the socio-geographic context. What is deprivation in Europe and North America may be considered to be “luxurious” in economically poorer countries.

  16. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Multifamily Tax Subsidy Projects (MTSP) Income Limits were developed to meet the requirements established by the Housing and Economic Recovery Act of 2008 (Public...

  17. Entrepreneurship and Income Inequality in Southern Ethiopia

    OpenAIRE

    Kimhi, Ayal

    2009-01-01

    This paper uses inequality decomposition techniques in order to analyse the consequences of entrepreneurial activities to household income inequality in southern Ethiopia. A uniform increase in entrepreneurial income reduces per capita household income inequality. This implies that encouraging rural entrepreneurship may be favourable for both income growth and income distribution. Such policies could be particularly successful if directed at the low-income, low-wealth, and relatively uneducat...

  18. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water...

  19. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account must..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and...

  20. Individual preference rankings compatible with prices, income distributions and total resources

    DEFF Research Database (Denmark)

    Balasko, Yves; Tvede, Mich

    2010-01-01

    of Afriat's inequalities that characterize the rationalizability of a finite set of individual consumption data. Exploiting this structure, we also give new proofs of the rationalizability of finite data sets where total resources are close to being collinear and the contractibility and pathconnectedness...

  1. Globalization and Income Inequality Revisited

    OpenAIRE

    Dorn, Florian; Fuest, Clemens; Potrafke, Niklas

    2018-01-01

    This paper re-examines the link between globalization and income inequality. We use data for 140 countries over the period 1970-2014 and employ an IV approach to deal with the endogeneity of globalization measures. We find that the link between globalization and income inequality differs across different groups of countries. There is a robust positive relationship between globalization and inequality in the transition countries including China and most countries of Middle and Eastern Europe. ...

  2. Optimal Taxation under Income Uncertainty

    OpenAIRE

    Xianhua Dai

    2011-01-01

    Optimal taxation under income uncertainty has been extensively developed in expected utility theory, but it is still open for inseparable utility function between income and effort. As an alternative of decision-making under uncertainty, prospect theory (Kahneman and Tversky (1979), Tversky and Kahneman (1992)) has been obtained empirical support, for example, Kahneman and Tversky (1979), and Camerer and Lowenstein (2003). It is beginning to explore optimal taxation in the context of prospect...

  3. Taxation of income of natural persons resulting from emloyment

    OpenAIRE

    Lísková, Jana

    2013-01-01

    in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or l...

  4. Measurment and Reporting of Comprehensive Income: Search ...

    African Journals Online (AJOL)

    Measurment and Reporting of Comprehensive Income: Search, Challenges, ... of periods of stable and unstable economic situation and satisfies varied users' ... Keywords: Historical accounting; comprehensive income; asset valuation model.

  5. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Science.gov (United States)

    2011-03-30

    ... regulations reflect changes made to the law by the Worker, Homeownership, and Business Assistance Act of 2009... definition of a ``specified tax return preparer'' must electronically file Federal income tax returns that... of the Worker, Homeownership, and Business Assistance Act of 2009 (Pub. L. 111-92 (123 Stat. 2984...

  6. Effectiveness of Influenza Vaccination for Individuals with Chronic Obstructive Pulmonary Disease (COPD) in Low- and Middle-Income Countries.

    Science.gov (United States)

    Lall, Dorothy; Cason, E; Pasquel, F J; Ali, M K; Narayan, K M V

    2016-01-01

    Chronic obstructive pulmonary disease (COPD) is one of the leading causes of death globally. In addition to the mortality associated with it, people with COPD experience significant morbidity, making this set of conditions a major public health concern. Infections caused by influenza virus are a preventable cause of morbidity and vaccination has been shown to be effective. The evidence of their benefit in persons with COPD mainly comes from high-income countries where influenza vaccination is used in routine practice, but little is known about the effectiveness, cost-effectiveness, and scalability of vaccination in low- and middle-income countries. We therefore systematically reviewed and present evidence related to vaccination against influenza in persons with COPD with a special focus on studies from low- and middle-income countries (LMICs). Available data from 19 studies suggest that the use of influenza vaccine in persons with COPD is beneficial, cost-effective, and may be relevant for low- and middle-income countries. Wider implementation of this intervention needs to take into account the health care delivery systems of LMICs and use of prevalent viral strains in vaccines to be most cost effective.

  7. Using payroll deduction to shelter individual health insurance from income tax.

    Science.gov (United States)

    Hall, Mark A; Hager, Christie L; Orentlicher, David

    2011-02-01

    To assess the impact of state laws requiring or encouraging employers to establish "section 125" cafeteria plans that shelter employees' premium contributions from tax. Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008-2009. Case studies were conducted in Indiana, Massachusetts, and Missouri--three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15-17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a "snowball" fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law. © Health Research and Educational Trust.

  8. Human Capital and Optimal Positive Taxation of Capital Income

    NARCIS (Netherlands)

    B. Jacobs (Bas); A.L. Bovenberg (Lans)

    2005-01-01

    textabstractThis paper analyzes optimal linear taxes on capital and labor incomes in a life-cycle model of human capital investment, financial savings, and labor supply with heteroge- nous individuals. A dual income tax with a positive marginal tax rate on not only labor income but also capital

  9. Does a higher income have positive health effects? Using the earned income tax credit to explore the income-health gradient.

    Science.gov (United States)

    Larrimore, Jeff

    2011-12-01

    The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Because health status may affect income, this article uses an "instrumental variable" strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. © 2011 Milbank Memorial Fund.

  10. Does a Higher Income Have Positive Health Effects? Using the Earned Income Tax Credit to Explore the Income-Health Gradient

    Science.gov (United States)

    Larrimore, Jeff

    2011-01-01

    Context The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Methods Because health status may affect income, this article uses an “instrumental variable” strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). Findings I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. Conclusions These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. PMID:22188352

  11. Social Captial and Relative Income Concerns: Evidence from 26 Countries

    OpenAIRE

    Fischer, Justina A. V.; Torgler, Benno

    2007-01-01

    Research evidence on the impact of relative income position on individuals’ attitudes and behaviour is sorely lacking. Therefore, using the International Social Survey Programme 1998 data from 26 countries this paper investigates the impact of relative income on 14 measurements of social capital. We find support for a considerable deleterious positional concern effect of persons below the reference income. This effect is more sizeable by far than the beneficial impact of a relative income a...

  12. Impact of the income based taxation on an individual farm’s economic standing (test simulation for a farm established of the opolski district

    Directory of Open Access Journals (Sweden)

    Jacek Pieczonka

    2012-09-01

    Full Text Available Individual farmers are exempt from personal income tax which provides a major departure from the principle of the duty’s common nature. Undoubtedly, introducing farmers’ liability for income tax will result in their obligation to maintain accounting records necessary to assess taxable income. The article is aimed to present particular bookkeeping modes for tax purposes and to discuss, which forms of taxation, i.e. lump-sum tax, flat tax, progressive tax, would turn out more beneficial for a selected farm. The simulation shows clearly that substituting the agricultural tax with the income tax assessed in compliance with the regulations applicable to sole traders will result in the decrease in the income from agricultural activities in the analysed farm. It is worth noticing, however, that taxation on general terms may prove profitable for some selected farms. That would apply to the farms making loss or to the farms with such a low profit that after all the due deductions and allowances they are likely not to pay the tax at all or their liability would be lower when compared to the agricultural tax obligations.

  13. Comparative effectiveness of immediate antiretroviral therapy versus CD4-based initiation in HIV-positive individuals in high-income countries: observational cohort study

    NARCIS (Netherlands)

    Lodi, Sara; Phillips, Andrew; Logan, Roger; Olson, Ashley; Costagliola, Dominique; Abgrall, Sophie; van Sighem, Ard; Reiss, Peter; Miró, José M.; Ferrer, Elena; Justice, Amy; Gandhi, Neel; Bucher, Heiner C.; Furrer, Hansjakob; Moreno, Santiago; Monge, Susana; Touloumi, Giota; Pantazis, Nikos; Sterne, Jonathan; Young, Jessica G.; Meyer, Laurence; Seng, Rémonie; Dabis, Francois; Vandehende, Marie-Anne; Pérez-Hoyos, Santiago; Jarrín, Inma; Jose, Sophie; Sabin, Caroline; Hernán, Miguel A.; Ainsworth, J.; Anderson, J.; Babiker, A.; Delpech, V.; Dunn, D.; Easterbrook, P.; Fisher, M.; Gazzard, B.; Gilson, R.; Gompels, M.; Hill, T.; Johnson, M.; Leen, C.; Orkin, C.; Phillips, A.; Pillay, D.; Porter, K.; Sabin, C.; Walsh, J.; Glabay, A.; Thomas, R.; Jones, K.; Perry, N.; Pullin, A.; Churchill, D.; Bulbeck, S.; Mandalia, S.; Clarke, J.; Munshi, S.; Post, F.; Khan, Y.; Patel, P.; Karim, F.; Duffell, S.; Williams, I.; Dooley, D.; Schwenk, A.; Youle, M.; Lampe, F.; Chaloner, C.; Puradiredja, D. Ismajani; Bansi, L.; Weber, J.; Kemble, C.; Mackie, N.; Winston, A.; Wilson, A.; Bezemer, D. O.; Kesselring, A. M.; van Sighem, A. I.; Smit, C.; Zaheri, S.; Kortmann, W.; Prins, J. M.; Kuijpers, T. W.; Godfried, M. H.; Pajkrt, D.; Bos, J. C.; van der Valk, M.; Grijsen, M. L.; Wiersinga, W. J.; Vrouwe, Lieve; Brinkman, K.; Blok, W. L.; Ziekenhuis, Andreas; Veenstra, J.; Lettinga, K. D.; Mulder, J. W.; Lauw, F. N.; van Agtmael, M. A.; Perenboom, R. M.; Bomers, M.; Richter, C.; van der Berg, J. P.; Gisolf, E. H.; Schippers, E. F.; van Elzakker, E. P.; Bravenboer, B.; Kootstra, G. J.; Sprenger, H. G.; Doedens, R.; van Assen, S.; Gasthuis, Kennemer; Soetekouw, R.; Kroon, F. P.; van Dissel, J. T.; Arend, S. M.; Jolink, H.; Bauer, M. P.; Weijer, S.; Lowe, S.; Lashof, A. Oude; Posthouwer, D.; Koopmans, P. P.; Warris, A.; van Crevel, R.; Nouwen, J. L.; Nispen, M. H.; Verbon, A.; Hassing, R. J.; Hartwig, N. G.; Ziekenhuis, Maasstad; Pogany, K.; Ziekenhuis, Sint Elisabeth; Juttmann, J. R.; van Kasteren, M. E. E.; Mudrikova, T.; Ellerbroek, P. M.; Oosterheert, J. J.; Barth, R. E.; Kinderziekenhuis, Wilhelmina; Bont, L. J.; de Ruyter Ziekenhuis, Admiraal; Stegeman, A.; Alleman, M. A.; Bouwhuis, J. W.; Abgrall, S.; Barin, F.; Bentata, M.; Billaud, E.; Boué, F.; Burty, C.; Cabié, A.; de Truchis, P.; Duval, X.; Duvivier, C.; Enel, P.; Fredouille-Heripret, L.; Gasnault, J.; Gaud, C.; Katlama, C.; Khuong, M. A.; Lang, J. M.; Lascaux, A. S.; Launay, O.; Mahamat, A.; Mary-Krause, M.; Meynard, J. L.; Pavie, J.; Pialoux, G.; Pilorgé, F.; Poizot-Martin, I.; Pradier, C.; Reynes, J.; Rouveix, E.; Simon, A.; Tissot-Dupont, H.; Viard, J. P.; Viget, N.; Jacquemet, N.; Costagliola, D.; Grabar, S.; Guiguet, M.; Lanoy, E.; Lièvre, L.; Lacombe, J. M.; Potard, V.; Pitié, G. H.; Bricaire, F.; Herson, S.; Desplanque, N.; Meyohas, M. C.; Picard, O.; Cadranel, J.; Mayaud, C.; Clauvel, J. P.; Decazes, J. M.; Gerard, L.; Molina, J. M.; Lariboisière-Fernand, G. H.; Honoré, P.; Jeantils, V.; Tassi, S.; Mechali, D.; Taverne, B.; Bouvet, E.; Ecobichon, J. L.; Matheron, S.; Picard-Dahan, C.; Yeni, P.; Dupont, C.; Chandemerle, C.; Mortier, E.; Tisne-Dessus, D.; Weiss, L.; Tarnier-Cochin, G. H.; Auperin, I.; Gilquin, J.; Roudière, L.; Fior, R.; Delfraissy, J. F.; Goujard, C.; Jung, C.; Vittecoq, D.; Fraisse, P.; Beck-Wirth, G.; Stahl, J. P.; Lecercq, P.; Gourdon, F.; Laurichesse, H.; Fresard, A.; Basse-Normandie, Corevih; Bazin, C.; Verdon, R.; Bourgogne, Corevih; Bretagne, Corevih; Arvieux, C.; Michelet, C.; Goudeau, A.; Maître, M. F.; Hoen, B.; Faller, J. P.; Haute-Normandie, Corevih; Borsa-Lebas, F.; Caron, F.; Daures, J. P.; Lorraine, Corevih; May, T.; Rabaud, C.; Berger, J. L.; Rémy, G.; Arlet-Suau, E.; Cuzin, L.; Massip, P.; Legrand, M. F. Thiercelin; Pontonnier, G.; de Calais, Corevih Nord-Pas; Yasdanpanah, Y.; Dellamonica, P.; Pugliese, P.; Quinsat, D.; Ravaux, I.; Tissot, H.; Delmont, J. P.; Moreau, J.; Gastaut, J. A.; Retornaz, F.; Soubeyrand, J.; Galinier, A.; Ruiz, J. M.; Allegre, T.; Blanc, P. A.; Bonnet, D.; Lepeu, G.; Granet-Brunello, P.; Esterni, J. P.; Cohen-Valensi, R.; Nezri, M.; Chadapaud, S.; Laffeuillade, A.; Raffi, F.; Boibieux, A.; Peyramond, D.; Livrozet, J. M.; Touraine, J. L.; Strobel, M.; Saint-Martin, C. H.; Bissuel, F.; Pradinaud, R.; Sobesky, M.; Martinique, Corevih; Guyon, Félix; Contant, M.; HC, Bucher; CA, Fux; HH, Hirsch; de Tejada B, Martinez; Casabona, J.; Miró, Jose M.; de Barcelona-Idibaps, Clínic; Gallois, A.; Esteve, A.; Podzamczer, D.; Murillas, J.; Gatell, J. M.; Manzardo, C.; Tural, C.; Clotet, B.; Ferrer, E.; Riera, M.; Segura, F.; Navarro, G.; Vilaró, J.; Masabeu, A.; García, I.; Guadarrama, M.; Cifuentes, C.; Dalmau, D.; Agustí, C.; Montoliu, A.; Pérez, I.; Gargoulas, Freyra; Blanco, J. L.; Garcia-Alcaide, F.; Martínez, E.; García-Goez, J. F.; Sirera, G.; Negredo, E.; Miranda, C.; Capitan, M. C.; Saumoy, M.; Imaz, A.; Tiraboschi, J. M.; Murillo, O.; Bolao, F.; Peña, C.; Cabellos, C.; Vila, A.; Sala, M.; Cervantes, M.; Amengual, Jose; Navarro, M.; Barrufet, P.; Molina, J.; Alvaro, M.; Mercadal, J.; Fernández, Juanse; Ospina, Jesús E.; Berenguer, J.; García, F.; Gutiérrez, F.; Labarga, P.; Moreno, S.; Caro-Murillo, A. M.; Sobrino, P.; Jarrín, I.; Sirvent, J. L. Gómez; Rodríguez, P.; Alemán, M. R.; Alonso, M. M.; López, A. M.; Hernández, M. I.; Soriano, V.; Barreiro, P.; Medrano, J.; Rivas, P.; Herrero, D.; Blanco, F.; Vispo, M. E.; Martín, L.; Ramírez, G.; Rubio, R.; Pulido, F.; Moreno, V.; Cepeda, C.; Iribarren, J. A.; Camino, X.; Rodríguez-Arrondo, F.; von Wichmann, M. A.; Pascual, L.; Goenaga, M. A.; Masiá, M.; Ramos, J. M.; Padilla, S.; Sánchez-Hellín, V.; Bernal, E.; Montolio, F.; Peral, Y.; Marañón, Gregorio; López, J. C.; Miralles, P.; Cosín, J.; Sánchez, M.; Gutiérrez, I.; Ramírez, M.; Padilla, B.; Vidal, F.; Veloso, S.; Viladés, C.; López-Dupla, M.; Olona, M.; Vargas, M.; Lacruz, J.; Salavert, M.; Montero, M.; Cuéllar, S.; Sanz, J.; Oteo, J. A.; Blanco, J. R.; Ibarra, V.; Metola, L.; Sanz, M.; Pérez-Martínez, L.; Sola, J.; Uriz, J.; Castiello, J.; Reparaz, J.; Arriaza, M. J.; Irigoyen, C.; Antela, A.; Casado, J. L.; Dronda, F.; Moreno, A.; Pérez, M. J.; López, D.; Gutiérrez, C.; Martí, P.; García, L.; Page, C.; Hernández, J.; Peña, A.; Muñoz, L.; Parra, J.; Viciana, P.; Leal, M.; López-Cortés, L. F.; Mata, R.; Justice, A. C.; Rimland, D.; Jones-Taylor, C.; Oursler, K. A.; Brown, S.; Garrison, S.; Rodriguez-Barradas, M.; Masozera, N.; Goetz, M.; Leaf, D.; Simberkoff, M.; Blumenthal, D.; Leung, J.; Peck, R.; Mattocks, K.; Braithwaite, S.; Cook, R.; Conigliaro, J.; Crothers, K.; Chang, J.; Crystal, S.; Day, N.; Erdos, J.; Freiberg, M.; Kozal, M.; Gerschenson, M.; Good, B.; Gordon, A.; Goulet, J. L.; Hernán, M. A.; Kraemer, K.; Lim, J.; Maisto, S.; O'Connor, P.; Papas, R.; Robins, J. M.; Rinaldo, C.; Roberts, M.; Samet, J.; Tierney, B.; Whittle, J.; Brettle, R.; Fidler, S.; Goldberg, D.; Hawkins, D.; Jaffe, H.; Johnson, A.; McLean, K.; Porter, Kholoud; Ewings, Fiona; Fairbrother, Keith; Gnatiuc, Louisa; Murphy, Brendan; Douglas, G.; Kennedy, N.; Pritchard, J.; Andrady, U.; Gwynedd, Ysbyty; Rajda, N.; Maw, R.; McKernan, S.; Drake, S.; Gilleran, G.; White, D.; Ross, J.; Toomer, S.; Hewart, R.; Wilding, H.; Woodward, R.; Dean, G.; Heald, L.; Horner, P.; Glover, S.; Bansaal, D.; Carne, C.; Browing, M.; Stanley, B.; O'Mahony, C.; Fraser, P.; Hayman, B.; Joshi, U.; Ralph, S.; Wade, A.; Mette, R.; Lalik, J.; Summerfield, H.; El-Dalil, A.; France, A. J.; White, C.; Robertson, R.; Gordon, S.; Lean, C.; Morris, S.; Vithayathil, K.; McLean, L.; Winter, A.; Gale, D.; Jacobs, S.; Tayal, S.; Short, L.; Williams, G.; Minton, J.; Dhar, J.; Nye, F.; DeSouza, C. B.; Isaksen, A.; McDonald, L.; Franca, A.; William, L.; Peters, B.; El, S.; Easterbrook, P. J.; Mazhude, C.; Johnstone, R.; Fakoya, A.; Mchale, J.; Waters, A.; Kegg, S.; Mitchell, S.; Byrne, P.; Rice, P.; Mullaney, S. A.; McCormack, S.; David, D.; Melville, R.; Phillip, K.; Balachandran, T.; Mabey, S.; Sukthankar, A.; Murphy, C.; Wilkins, E.; Ahmad, S.; Cook, James; Haynes, J.; Keynes, Milton; Evans, E.; Ong, E.; Das, R.; Grey, R.; Meaden, J.; Bignell, C.; Loay, D.; Peacock, K.; Eliot, George; Girgis, M. R.; Morgan, B.; Palfreeman, A.; Wilcox, J.; Tobin, J.; Tucker, L.; Saeed, A. M.; Williams, O.; Clwyd, Glan; Lacey, H.; Herman, S.; Kinghorn, D.; Devendra, S. V.; Wither, J.; Dawson, S.; Rowen, D.; Harvey, J.; Chauhan, M.; Kellock, D.; Young, S.; Dannino, S.; Kathir, Y.; Rooney, G.; Currie, J.; Fitzgerald, M.; Devendra, S.; Keane, F.; Booth, G.; Arumainayyagam, J.; Chandramani, S.; Robinson, T.; Curless, E.; Gokhale, R.; Tariq, A.; Luzzi, G.; Fairley, I.; Wallis, F.; Smit, E.; Ward, F.; Loze, B.; Morlat, P.; Bonarek, M.; Bonnet, F.; Nouts, C.; Louis, I.; Reliquet, V.; Sauser, F.; Biron, C.; Mounoury, O.; Hue, H.; Brosseau, D.; Ghosn, J.; Rannou, M. T.; Bergmann, J. F.; Badsi, E.; Rami, A.; Girard, P. M.; Samanon-Bollens, D.; Campa, P.; Tourneur, M.; Desplanques, N.; Jeanblanc, F.; Chiarello, P.; Makhloufi, D.; Herriot, E.; Blanc, A. P.; Allègre, T.; Baillat, V.; Lemoing, V.; de Boever, C. Merle; Tramoni, C.; Sobesky, G.; Abel, S.; Beaujolais, V.; Slama, L.; Fournier, I.; Gerbe, J.; Trepo, C.; Koffi, K.; Miailhes, P.; Thoirain, V.; Brochier, C.; Souala, F.; Ratajczak, M.; Beytoux, J.; Jacomet, C.; Montpied, G.; Olivier, C.; Paré, A.; Lortholary, O.; Dupont, B.; Maignan, A.; Raymond, I.; Leport, C.; Jadand, C.; Jestin, C.; Longuet, P.; Boucherit, S.; Sereni, D.; Lascoux, C.; Prevoteau, F.; Sobel, A.; Levy, Y.; Lelièvre, J. D.; Mondor, H.; Aumaître, H.; Delmas, B.; Saada, M.; Medus, M.; Salmon, D.; Tahi, T.; Yazdanpanah, Y.; Pavel, S.; Marien, M. C.; Dron, C. H.; Beck, C.; Benomar, M.; Muller, E.; Tubiana, R.; Mohand, H. Ait; Touam, F.; Folzer, A.; Obadia, M.; Prudhomme, L.; Bonnet, E.; Balzarin, F.; Pichard, E.; Chennebault, J. M.; Fialaire, P.; Loison, J.; Galanaud, P.; Bornarel, D.; Six, M.; Ferret, P.; Batisse, D.; Devidas, A.; Chevojon, P.; Turpault, I.; Philip, G.; Morel, P.; Timsit, J.; Amirat, N.; Cabane, J.; Tredup, J.; Chavanet, C.; Buisson, M.; Treuvetot, S.; Choutet, P.; Bastides, F.; Boyer, L.; Wassoumbou, S.; Oksenhendeler, E.; Gérard, L.; Bernard, L.; Berthé, H.; Poincaré, R.; Domart, Y.; Merrien, D.; Belan, A. Greder; Mignot, A.; Gayraud, M.; Bodard, L.; Meudec, A.; Pape, E.; Vinceneux, P.; Simonpoli, A. M.; Zeng, A.; Mourier, L.; Fournier, L.; Jacquet, M.; Fuzibet, J. G.; Sohn, C.; Rosenthal, E.; Quaranta, M.; Sabah, M.; Audhuy, B.; Schieber, A.; Pasteur, L.; Moreau, P.; Vaillant, O.; Huchon, G.; Compagnucci, A.; de Lacroix Szmania, I.; Lamaury, I.; Saint-Dizier, F.; Garipuy, D.; Drogoul, M. P.; Martin, I. Poizot; Fabre, G.; Lambert, G.; Lagarde, P.; David, F.; Roche-Sicot, J.; Saraux, J. L.; Leprêtre, A.; Veil, S.; Fampin, B.; Uludag, A.; Morin, A. S.; Bletry, O.; Zucman, D.; Regnier, A.; Girard, J. J.; Quinsat, D. T.; Heripret, L.; Grihon, F.; Houlbert, D.; Ruel, M.; Chemlal, K.; Debab, Y.; Nicolle, C.; Perronne, V.; Quesnay, F.; Slama, B.; Duffaut, H.; Perré, P.; Miodovski, C.; Guermonprez, G.; Dulioust, A.; Ballanger, R.; Patey, O.; Semaille, C.; Deville, J.; Beclere, Antoine; Boue, F.; Chambrin, V.; Pignon, C.; Estocq, G. A.; Levy, A.; Bicetre, Le Kremlin; Duracinsky, M.; Bras, P. Le; Ngussan, M. S.; Lambert, T.; Segeral, O.; Lezeau, P.; Laurian, Y.; Piketty, C.; Karmochkine, M.; Eliaszewitch, M.; Jayle, D.; Tisne, D.; Colasante, U.; Vilde, J. L.; Bollens, D.; Binet, D.; Diallo, B.; Lagneau, J. L.; Pietrie, M. P.; Sicard, D.; Stieltjes, N.; Michot, J.; Bourdillon, F.; Obenga, G.; Escaut, L.; Bolliot, C.; Schneider, L.; Iguertsira, M.; Stein, A.; Tomei, C.; Dhiver, C.; Gallais, J.; Gallais, H.; Durant, J.; Mondain, V.; Perbost, I.; Cassuto, J. P.; Karsenti, J. M.; Ceppi, C.; Krivitsky, J. A.; Honore, P.; Delgado, J.; Rouzioux, C.; Burgard, M.; Boufassa, L.; Peynet, J.; Pérez-Hoyos, S.; Schiaffino, A.; Monge, D. Alvarez S.; Pujol, I.; Muga, R.; Sanvisens, A.; Tor, J.; Rivas, I.; Vallecillo, G.; del Romero, J.; Raposo, P.; Rodríguez, C.; Vera, M.; Alastrue, E. Fernandez I.; Tasa, C. Santos T.; Juan, A.; Trullen, J.; de Olalla, P. Garcia; Cayla, J.; Sambeat, M. A.; Guerrero, R.; Rivera, E.; Marco, A.; Quintana, M.; Gonzalez, C.; Castilla, J.; Guevara, M.; de Mendoza, C.; Zahonero, N.; Ortíz, M.; G, Daikos; T, Kordossis; G, Panos; H, Sambatakou; M, Chini; Nelson, M.; Asboe, D.; Man, S.-L.; Smith, C.; Grabowska, H.; Gras, L. A. J.; Branger, J.; Scherpbier, H. J.; van der Meer, J. T. M.; Wit, F. W. M. N.; van der Poll, T.; Nellen, F. J. B.; Lange, J. M. A.; Geerlings, S. E.; van Vugt, M.; Frissen, P. H. J.; Schouten, W. E. M.; van den Berk, G. E. L.; Vrouenraets, S. M. E.; van Eeden, A.; Verhagen, D. W. M.; Claessen, F. A. P.; Peters, E. J. G.; van Nieuwkoop, C.; Leyten, E. M. S.; Gelinck, L. B. S.; Ziekenhuis, Catharina; Pronk, M. J. H.; Delsing, C. E.; Scholvinck, E. H.; Bierman, W. F. W.; ten Kate, R. W.; de Boer, M. G. J.; ter Vollaard, H. J. M.; Zuiderzee, M. C.; Schreij, G.; Keuter, M.; van der Ven, A. J. A. M.; ter Hofstede, H. J. M.; Dofferhoff, A. S. M.; van der Ende, M. E.; de Vries-Sluijs, T. E. M. S.; Schurink, C. A. M.; Rijnders, B. J. A.; van Gorp, E. C. M.; Smeulders, A. W. M.; den Hollander, J. G.; Hoepelman, A. I. M.; Schneider, M. M. E.; Jaspers, C. A. J. J.; Arends, J. E.; Wassenberg, M. W. M.; Geelen, S. P. M.; Wolfs, T. F. W.; Cotte, L.; Tattevin, P.; Selinger-Leneman, H.; Diemer, M.; Sellier, P.; Crickx, B.; Lesprit, Ph; Rey, D.; Lucht, F.; Chavanet, P.; Eglinger, P.; Aleksandrowicz, K.; Pelissier, L.; Aubert, V.; Barth, J.; Battegay, M.; Bernasconi, E.; Böni, J.; Burton-Jeangros, C.; Calmy, A.; Cavassini, M.; Egger, M.; Elzi, L.; Fehr, J.; Fellay, J.; Furrer, H.; Gorgievski, M.; Günthard, H.; Hasse, B.; Hösli, I.; Kahlert, C.; Kaiser, L.; Keiser, O.; Klimkait, T.; Kovari, H.; Ledergerber, B.; Martinetti, G.; Metzner, K.; Müller, N.; Nadal, D.; Pantaleo, G.; Rauch, A.; Regenass, S.; Rickenbach, M.; Rudin, C.; Schmid, P.; Schultze, D.; Schöni-Affolter, F.; Schüpbach, J.; Speck, R.; Taffé, P.; Tarr, P.; Telenti, A.; Trkola, A.; Vernazza, P.; Weber, R.; Yerly, S.; Force, L.; Mallolas, J.; López-Dieguez, M.; Romeu, J.; Jou, A.; Masó, M.; Bejarano, G.; del Amo, J.; Muñoz, M. A.; Arrizabalaga, A. J.; Aramburu, M. J.; Escolano, C.; Sanjuan, M.; Peraire, J.; Aldeguer, J. L.; Blanes, M.; de los Santos, I.; Hernández, B.; Pumares, M.; Trastoy, M.; Fiellin, D. A.; Titanji, R.; Butt, A.; Brandt, C.; Bryant, K.; Gandhi, N.; Gaziano, M.; Miller, P.; Mole, L.; Darbyshire, J.; Cursley, Adam; Eduards, S.; Estreich, S.; Magdy, A.; Jebakumar, S. P. R.; McMillan, S.; Green, S.; Sivakumar, K.; Monteiro, E.; Jendrulek, I.; Deheragada, A.; Rajamanoharan, S.; Parrinello, M.; Chakvetadze, C.; Berrebi, V.; Augustin-Normand, C.; Morelon, S.; Ragnaud, J. M.; Dominguez, S.; Dumont, C.; Drenou, B.; Drobacheff, C.; Gonzales-Canali, A.; Cheret, A.; Brancion, C.; Ravault, I.; Nau, P.; Beuscart, C.; Daniel, C.; Chaillou, S.; Niault, M.; Richier, L.; Abraham, B.; Perino, C.; Tremollieres, F.; Boudon, P.; Malbec, D.; Remy, G.; Béguinot, I.; Peretti, D.; Medintzeff, N.; Kazatchkine, M.; Fonquernie, L.; Lelievre, J. D.; Tissot Dupont, H.; Vallon, A.; Venti, H.; Bouchaud, O.; Hurtado, I.; Belda, J.; Gargalianos-Kakolyris, P.; Katsarou, O.; Lazanas, M.; Paparizos, V.; Paraskevis, D.; Skoutelis, A.; Touloumi, G.; Pantazis, N.; Bakoyannis, G.; Gioukari, V.; Antoniadou, A.; Papadopoulos, A.; Petrikkos, G.; Daikos, G.; Psichogiou, M.; Xylomenos, G.; Kouramba, A.; Ioannidou, P.; Kordossis, T.; Kontos, A.; Tsogas, N.; Leuow, K.; Kourkounti, S.; Sambatakou, H.; Mariolis, I.; Papastamopoulos, V.; Baraboutis, I.

    2015-01-01

    Recommendations have differed nationally and internationally with respect to the best time to start antiretroviral therapy (ART). We compared effectiveness of three strategies for initiation of ART in high-income countries for HIV-positive individuals who do not have AIDS: immediate initiation,

  14. Income inequality and subjective well-being: : A cross-national study on the conditional effects of individual and national characteristics

    NARCIS (Netherlands)

    Rözer, J.J.|info:eu-repo/dai/nl/338041494; Kraaykamp, G.

    In this study we raise the question how a nation’s income inequality affects subjective well-being. Using information on 195,091 individuals from 85 different countries from the World Value Surveys and the European Value Surveys, we established that in general, people living in more unequal

  15. 24 CFR 92.203 - Income determinations.

    Science.gov (United States)

    2010-04-01

    ... accordance with § 92.252(h): (i) Examine the source documents evidencing annual income (e.g., wage statement... annual income; or alternatively, the statement must indicate the current dollar limit for very low- or low-income families for the family size of the tenant and state that the tenant's annual income does...

  16. 34 CFR 361.63 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Program income. 361.63 Section 361.63 Education... State Vocational Rehabilitation Programs § 361.63 Program income. (a) Definition. For purposes of this section, program income means gross income received by the State that is directly generated by an activity...

  17. 10 CFR 600.314 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 600.314 Section 600.314 Energy DEPARTMENT... Program income. (a) DOE must apply the standards in this section to the disposition of program income from... program income earned: (1) From license fees and royalties for copyrighted material, patents, patent...

  18. 10 CFR 603.1305 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 603.1305 Section 603.1305 Energy... Used in this Part § 603.1305 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a direct result of a TIA. Program income includes...

  19. 13 CFR 130.480 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Program income. 130.480 Section... CENTERS § 130.480 Program income. (a) Program income for recipient organizations or SBDC service providers... A-110). Program income for recipient organizations or SBDC service providers based in State or local...

  20. 39 CFR 3060.21 - Income report.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Income report. 3060.21 Section 3060.21 Postal... COMPETITIVE PRODUCTS ENTERPRISE § 3060.21 Income report. The Postal Service shall file an Income Report in the form and content of Table 1, below. Table 1—Competitive Products Income Statement—PRC Form CP-01 [$ in...

  1. 7 CFR 1944.670 - Project income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Project income. 1944.670 Section 1944.670 Agriculture... REGULATIONS (CONTINUED) HOUSING Housing Preservation Grants § 1944.670 Project income. (a) Project income... governed by 7 CFR parts 3015 and 3016. All income during the grant period, including amounts recovered by...

  2. 23 CFR 1200.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Program income. 1200.24 Section 1200.24 Highways... Implementation and Management of the Highway Safety Program § 1200.24 Program income. (a) Inclusions. Program income includes income from fees for services performed, from the use or rental of real or personal...

  3. 17 CFR 256.409 - Income taxes.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by the...

  4. 77 FR 72611 - Net Investment Income Tax

    Science.gov (United States)

    2012-12-05

    ... avoid double taxation of net investment income and the taxation of amounts distributed to charities. The.... The proposed regulations affect individuals, estates, and trusts. This document also contains a notice... calculated correctly. The likely respondents are individuals, estates, and trusts. Estimated total annual...

  5. Agency costs and income taxation

    Directory of Open Access Journals (Sweden)

    Ulrich Schmidt

    2012-03-01

    Full Text Available This paper analyzes agency costs and the moral hazard problem in the presence of income taxation. As basic framework, income taxes are integrated in the hidden action model of agency theory. In the case of symmetric information no agency costs occur, i.e. optimal risk-sharing can be achieved, if and only if the tax is proportional. It is well-known that asymmetric information causes a welfare loss, termed agency costs, even if no taxes are imposed. Introducing a proportional income tax now increases (decreases these agency costs if the agent exhibits decreasing (increasing absolute risk aversion. Additionally, we show that non-proportional taxes cause higher (lower agency costs than a proportional tax if the agent’s marginal tax rate exceeds (is smaller than the marginal tax rate of the principal.

  6. Individual Differences in Loss Aversion: Conscientiousness Predicts How Life Satisfaction Responds to Losses Versus Gains in Income.

    Science.gov (United States)

    Boyce, Christopher J; Wood, Alex M; Ferguson, Eamonn

    2016-04-01

    Loss aversion is considered a general pervasive bias occurring regardless of the context or the person making the decision. We hypothesized that conscientiousness would predict an aversion to losses in the financial domain. We index loss aversion by the relative impact of income losses and gains on life satisfaction. In a representative German sample (N = 105,558; replicated in a British sample, N = 33,848), with conscientiousness measured at baseline, those high on conscientiousness have the strongest reactions to income losses, suggesting a pronounced loss aversion effect, whereas for those moderately unconscientious, there is no loss aversion effect. Our research (a) provides the first evidence of personality moderation of any loss aversion phenomena, (b) supports contextual perspectives that both personality and situational factors need to be examined in combination, (c) shows that the small but robust relationship between income and life satisfaction is driven primarily by a subset of people experiencing highly impactful losses. © 2016 by the Society for Personality and Social Psychology, Inc.

  7. International Comparisons of Income Poverty and Extreme Income Poverty

    OpenAIRE

    Blackburn, McKinley L.

    1993-01-01

    Uses LIS data to study the sensitivity of cross-national income poverty comparisons to the method in which poverty is measured. Examined are the differences between using absolute and relative poverty comparisons as well as the consequence of lowering the real value of the poverty line to examine extreme poverty.

  8. Carbon emissions and income inequality

    International Nuclear Information System (INIS)

    Ravallion, M.; Heil, M.; Jalan, J.

    2000-01-01

    We find that the distribution of income matters to aggregate carbon dioxide emissions and hence global warming. Higher inequality, both between and within countries is associated with lower carbon emissions at given average incomes. We also confirm that economic growth generally comes with higher emissions. Thus our results suggest that trade-offs exist between climate control (on the one hand) and both social equity and economic growth (on the other). However, economic growth improves the trade off with equity, and lower inequality improves the trade off with growth. By combining growth with equity, more pro-poor growth processes yield better longer-term trajectories of carbon emissions. (Author)

  9. The Health Effects of Income Inequality: Averages and Disparities.

    Science.gov (United States)

    Truesdale, Beth C; Jencks, Christopher

    2016-01-01

    Much research has investigated the association of income inequality with average life expectancy, usually finding negative correlations that are not very robust. A smaller body of work has investigated socioeconomic disparities in life expectancy, which have widened in many countries since 1980. These two lines of work should be seen as complementary because changes in average life expectancy are unlikely to affect all socioeconomic groups equally. Although most theories imply long and variable lags between changes in income inequality and changes in health, empirical evidence is confined largely to short-term effects. Rising income inequality can affect individuals in two ways. Direct effects change individuals' own income. Indirect effects change other people's income, which can then change a society's politics, customs, and ideals, altering the behavior even of those whose own income remains unchanged. Indirect effects can thus change both average health and the slope of the relationship between individual income and health.

  10. Income smoothing by Dutch hospitals

    NARCIS (Netherlands)

    Boterenbrood, D.R.

    2014-01-01

    Research indicates that hospitals manage their earnings. However, these findings might be influenced by methodological issues. In this study, I exploit specific features of Dutch hospitals to study income smoothing while limiting these methodological issues. The managers of Dutch hospitals have the

  11. Anthroposophical Reflections on Basic Income

    DEFF Research Database (Denmark)

    Christensen, Erik; Birnbaum, Simon

    2007-01-01

    In the 1930s Danish author and painter Johannes Hohlenberg (1881-1960) published several essays in defense of an unconditional income for all. These original writings, strongly influenced by Rudolf Steiner's anthroposophy, are not widely known. This article makes two of Hohlenberg's essays...

  12. Misunderstandings concerning income distribution policies

    NARCIS (Netherlands)

    J. Tinbergen (Jan)

    1981-01-01

    textabstractIn this essay in honour of Professor P. Hennipman the latter's clarity and precision of expression are chosen as an example of how to avoid misunderstanding of his publications. As counterexamples some twenty-odd misunderstandings are set out by the essay's author in the field of income

  13. The influence of income on health: views of an epidemiologist.

    Science.gov (United States)

    Marmot, Michael

    2002-01-01

    Income is related to health in three ways: through the gross national product of countries, the income of individuals, and the income inequalities among rich nations and among geographic areas. A central question is the degree to which these associations reflect a causal association. If so, redistribution of income would improve health. This paper discusses two ways in which income could be causally related to health: through a direct effect on the material conditions necessary for biological survival, and through an effect on social participation and opportunity to control life circumstances. The fewer goods and services are provided publicly by the community, the more important individual income is for health. Under present U.S. circumstances, a policy of counteracting growing income inequalities through the tax and benefit system and of public provision appears justified.

  14. Redistribution of Income: Policy Directions

    Directory of Open Access Journals (Sweden)

    James B. Davies

    2013-08-01

    Full Text Available Poverty and rising income inequality in Canada have brought demands for improved government action on redistribution. Unfortunately, such pleas risk being overshadowed by a looming fiscal crunch as the baby boomers retire. An expanding population of seniors will add at least one percent annually to both growing health and OAS/GIS costs so that, absent meaningful change, other spending will have to be slashed by an average of 20.2 percent by 2032 if total spending and revenues are not to rise relative to GDP. For Canada’s tax-transfer system to keep fulfilling its redistributive role, a fundamental rethink is required. With non-seniors spending being squeezed, some changes in tax mix, moderate revenue increases and refined targeting of transfers will be needed to protect the system’s progressive nature. Increasing personal income tax and reducing property tax by an offsetting amount would improve redistribution without raising taxes. More revenue could be obtained without severe distortions via a capital transfer tax, the elimination of boutique credits aimed at niche beneficiaries, or perhaps a dual income tax which exacts more from labor than capital income. Improvements to existing transfer programs are another way forward. The conversion of EI to a purely insurance basis, freeing up funds to support redistribution via refundable credits is a possibility. Another cost-saver involves removing the indexation of the OAS/GIS income threshold and allowing its real value to decline, making more recipients subject to clawbacks. Whichever course governments pursue, revamping Canada’s taxtransfer system will be a delicate and difficult task. This paper explores the policy choices available, and makes it clear that time is not on our side.

  15. Income, productivity, and satisfaction of breast surgeons.

    Science.gov (United States)

    Bendorf, David C; Helmer, Stephen D; Osland, Jacqueline S; Tenofsky, Patty L

    2010-03-01

    The purpose of this study was to assess how the practice patterns of breast surgeons affect their income and job satisfaction. A 19-question survey regarding practice patterns and income and job satisfaction was mailed to all active US members of the American Society of Breast Surgeons. There were 772 responses. An increasing percentage of breast care was associated with lower incomes (P=.0001) and similar income satisfaction (P=.4517) but higher job satisfaction (P=.0001). The increasing proportion of breast care was also associated with fewer hours worked per week (P=.0001). Although incomes were lower in surgeons with a higher proportion of their practice in breast care, income satisfaction was not affected. Although cause and effect relationships between income and breast surgery are difficult to establish, several trends do emerge. Most significantly, we found that dedicated breast surgeons have higher job satisfaction ratings and similar income satisfaction despite lower incomes. Copyright (c) 2010 Elsevier Inc. All rights reserved.

  16. Effect of national wealth on BMI: An analysis of 206,266 individuals in 70 low-, middle- and high-income countries.

    Directory of Open Access Journals (Sweden)

    Mohd Masood

    Full Text Available This study explores the relationship between BMI and national-wealth and the cross-level interaction effect of national-wealth and individual household-wealth using multilevel analysis.Data from the World Health Survey conducted in 2002-2004, across 70 low-, middle- and high-income countries was used. Participants aged 18 years and over were selected using multistage, stratified cluster sampling. BMI was used as outcome variable. The potential determinants of individual-level BMI were participants' sex, age, marital-status, education, occupation, household-wealth and location(rural/urban at the individual-level. The country-level factors used were average national income (GNI-PPP and income inequality (Gini-index. A two-level random-intercepts and fixed-slopes model structure with individuals nested within countries was fitted, treating BMI as a continuous outcome.The weighted mean BMI and standard-error of the 206,266 people from 70-countries was 23.90 (4.84. All the low-income countries were below the 25.0 mean BMI level and most of the high-income countries were above. All wealthier quintiles of household-wealth had higher scores in BMI than lowest quintile. Each USD10000 increase in GNI-PPP was associated with a 0.4 unit increase in BMI. The Gini-index was not associated with BMI. All these variables explained 28.1% of country-level, 4.9% of individual-level and 7.7% of total variance in BMI. The cross-level interaction effect between GNI-PPP and household-wealth was significant. BMI increased as the GNI-PPP increased in first four quintiles of household-wealth. However, the BMI of the wealthiest people decreased as the GNI-PPP increased.Both individual-level and country-level factors made an independent contribution to the BMI of the people. Household-wealth and national-income had significant interaction effects.

  17. Effect of national wealth on BMI: An analysis of 206,266 individuals in 70 low-, middle- and high-income countries

    Science.gov (United States)

    Reidpath, Daniel D.

    2017-01-01

    Background This study explores the relationship between BMI and national-wealth and the cross-level interaction effect of national-wealth and individual household-wealth using multilevel analysis. Methods Data from the World Health Survey conducted in 2002–2004, across 70 low-, middle- and high-income countries was used. Participants aged 18 years and over were selected using multistage, stratified cluster sampling. BMI was used as outcome variable. The potential determinants of individual-level BMI were participants’ sex, age, marital-status, education, occupation, household-wealth and location(rural/urban) at the individual-level. The country-level factors used were average national income (GNI-PPP) and income inequality (Gini-index). A two-level random-intercepts and fixed-slopes model structure with individuals nested within countries was fitted, treating BMI as a continuous outcome. Results The weighted mean BMI and standard-error of the 206,266 people from 70-countries was 23.90 (4.84). All the low-income countries were below the 25.0 mean BMI level and most of the high-income countries were above. All wealthier quintiles of household-wealth had higher scores in BMI than lowest quintile. Each USD10000 increase in GNI-PPP was associated with a 0.4 unit increase in BMI. The Gini-index was not associated with BMI. All these variables explained 28.1% of country-level, 4.9% of individual-level and 7.7% of total variance in BMI. The cross-level interaction effect between GNI-PPP and household-wealth was significant. BMI increased as the GNI-PPP increased in first four quintiles of household-wealth. However, the BMI of the wealthiest people decreased as the GNI-PPP increased. Conclusion Both individual-level and country-level factors made an independent contribution to the BMI of the people. Household-wealth and national-income had significant interaction effects. PMID:28662041

  18. Job and income satisfaction among older Europeans

    NARCIS (Netherlands)

    Bonsang, E.; van Soest, A.H.O.; Michalos, A.

    2014-01-01

    This entry summarizes a study by Bonsang and van Soest (2012) using data on individuals of ages 50 and older from 11 European countries to analyze satisfaction with household income and job satisfaction, both contributing substantially to overall well-being (Van Praag & Ferrer-i-Carbonell, 2008).

  19. Income as mediator of the effect of occupation on the risk of myocardial infarction: does the income measurement matter?

    DEFF Research Database (Denmark)

    Andersen, Ingelise; Gamborg, Michael; Osler, Merete

    2005-01-01

    women (in total 47% fatal). The hazards by household and individual income showed a graded effect with a hazard ratio (HR) of 1.43 (95% CI 1.12 to 1.83) for the lowest household income group compared with the highest, whereas equivalent income showed an inverse "J shape" effect with a HR of 1.55 (95% CI......AIM: To investigate whether the effect of occupational grade on the risk of myocardial infarction (MI) is mediated by income with different aspects of income taken into account. METHODS: Data were used from three prospective population studies conducted in Copenhagen. A total of 16 665 employees...

  20. National income inequality and ineffective health insurance in 35 low- and middle-income countries.

    Science.gov (United States)

    Alvarez, Francisco N; El-Sayed, Abdulrahman M

    2017-05-01

    Global health policy efforts to improve health and reduce financial burden of disease in low- and middle-income countries (LMIC) has fuelled interest in expanding access to health insurance coverage to all, a movement known as Universal Health Coverage (UHC). Ineffective insurance is a measure of failure to achieve the intended outcomes of health insurance among those who nominally have insurance. This study aimed to evaluate the relation between national-level income inequality and the prevalence of ineffective insurance. We used Standardized World Income Inequality Database (SWIID) Gini coefficients for 35 LMICs and World Health Survey (WHS) data about insurance from 2002 to 2004 to fit multivariable regression models of the prevalence of ineffective insurance on national Gini coefficients, adjusting for GDP per capita. Greater inequality predicted higher prevalence of ineffective insurance. When stratifying by individual-level covariates, higher inequality was associated with greater ineffective insurance among sub-groups traditionally considered more privileged: youth, men, higher education, urban residence and the wealthiest quintile. Stratifying by World Bank country income classification, higher inequality was associated with ineffective insurance among upper-middle income countries but not low- or lower-middle income countries. We hypothesize that these associations may be due to the imprint of underlying social inequalities as countries approach decreasing marginal returns on improved health insurance by income. Our findings suggest that beyond national income, income inequality may predict differences in the quality of insurance, with implications for efforts to achieve UHC. © The Author 2016. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  1. INCOME TAXATION VERSUS MANAGERIAL DECISIONS

    OpenAIRE

    Tomasz Wo³owiec; Tomasz Skica; Anna Nedyalkova

    2014-01-01

    Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise’s operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on th...

  2. Income taxation versus mangerial decisions

    OpenAIRE

    Wołowiec, Tomasz; Skica, Tomasz; Nedyalkova, Anna

    2014-01-01

    Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise's operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on th...

  3. Artificial Intelligence, Employment, and Income

    OpenAIRE

    Nilsson, Nils J.

    1984-01-01

    Artificial intelligence (AI) will have profound societal effects. It promises potential benefits (and may also pose risks) in education, defense, business, law and science. In this article we explore how AI is likely to affect employment and the distribution of income. We argue that AI will indeed reduce drastically the need of human toil. We also note that some people fear the automation of work by machines and the resulting of unemployment. Yet, since the majority of us probably would rathe...

  4. Income Elasticity of Environmental Amenities

    OpenAIRE

    Daniel Miles; Andrés Pereyra; Máximo Rossi

    2000-01-01

    In this paper we are concerned with the estimation of income elasticities of environmental amenities. The novelty is the application of econometric methods that take into account the problem of measurement errors when estimating these elasticities, which are common in microeconomic data and are not usually considered in the applied literature related with this issue. Our aim is to discuss whether the measurement error has signi…cant e¤ects on the elasticities. Data from the Expenditure Budget...

  5. Pensions as Retirement Income Insurance.

    OpenAIRE

    Bodie, Zvi

    1990-01-01

    This paper develops the view that employer-sponsored pension plans are best understood as retirement income insurance for employees and from that perspective addresses a number of questions regarding the reasons for their existence, their design, and their funding and investment policies. The most important of these questions are: - Why do employers provide pension plans for their employees and why is participation usually mandatory? - Why is the defined benefit form of pension plan the domin...

  6. Competitive pressures on income distribution in China

    NARCIS (Netherlands)

    Pan, H.

    1999-01-01

    to explore what perfect competition would do to income distribution in China. The research analyzes this question by determining personal income distribution under hypothetical, perfectly competitive conditions, where factors are rewarded according to their marginal productivities. Comparison with

  7. HUD Low and Moderate Income Areas

    Data.gov (United States)

    Department of Housing and Urban Development — This dataset and map service provides information on the U.S. Housing and Urban Development's (HUD) low to moderate income areas. The term Low to Moderate Income,...

  8. INCOME TAXATION VERSUS MANAGERIAL DECISIONS

    Directory of Open Access Journals (Sweden)

    Tomasz Wołowiec

    2015-05-01

    Full Text Available Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise’s operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on the decisions taken by management. The article is composed of three complementary sections. The first one – the introduction – is an attempt at outlining the subject framework for the article and demonstrating potential areas in which the tax system affects the economy and the associated consequences. The second part provides an empirical analysis presenting possible variants (simulations of declaring income and related management decisions taken in various time horizons and boundary conditions, reflecting the criteria of a resident. The third part of the paper comprises conclusions based on the results of conducted simulations, related to the influence of the income tax construction on financial decisions taken by enterprises and related consequences.

  9. Declaration of income for 2005

    CERN Multimedia

    HR Department

    2006-01-01

    Information from the Legal Service and the HR Department Information for members of the personnel residing in France Following the introduction of the internal taxation of salaries and emoluments of members of the CERN personnel on 1st January 2005 (cf. Bulletin No. 48-49/2005), the French Finance Ministry has communicated the following information on the procedure for completing the 2005 declaration of income form, which must be returned by 31 May 2006 at the latest. All members of the personnel*) residing in France, whether or not they are of French nationality, are required to complete a declaration of income for 2005 according to the following instructions and to return a signed copy to their local tax office by 31 May 2006 at the latest. Members of the personnel should receive an income declaration form for 2005 at the beginning of May. Those who do not receive a form directly should obtain one from their local 'Centre des Impôts', Trésorerie' or 'Mairie', or download one from the Finance Ministry...

  10. Income Inequality and Migration in Vietnam

    OpenAIRE

    NGUYEN, Tien Dung

    2012-01-01

    In this paper, we have analyzed the recent trends in income inequality, internal and international migrations and investigated the impact of migration on income distribution in Vietnam. Our analysis shows that the effects of migration on income inequality vary with different types of migration, depending on who migrate and where they migrate. Foreign remittances tend to flow toward more affluent households, and they increase income inequality. By contrast, domestic remittances accrue more to ...

  11. Education, globalization, and income inequality in Asia

    OpenAIRE

    Park, Kang Hoon

    2017-01-01

    This study considers how education and globalization affect income inequality in Asia, with unbalanced panel data. The evidence supports the validity of Kuznets' inverted-U hypothesis for the connection between income level and income inequality. However, when more variables are integrated into the model, the consistency of the inverse U-shaped curve becomes weaker. The empirical results suggest that educational variables are highly influential in affecting income distribution. Our analysis i...

  12. Household Income Composition and Household Goods

    OpenAIRE

    Voynov, Ivan

    2005-01-01

    The paper focuses on the change in household income composition and the factors that determine it. The results bring additional knowledge about household poverty dynamics. Based on the collective approach to the family and the cooperative game theory it is constructed theoretical model of household income composition change. The change in income composition is a result from bargaining between household members in attempt to defend the most suitable for them income source. Decisive influence i...

  13. The effect of income on religiousness

    NARCIS (Netherlands)

    Buser, T.

    2015-01-01

    How does income affect religiousness? Using self-collected survey data, we estimate the effects of income on religious behavior. As a source of exogenous income variation we use a change in the eligibility criteria for a government cash transfer in Ecuador and apply a regression discontinuity

  14. Can income redistribution help changing rising inequality?

    NARCIS (Netherlands)

    Salverda, W.

    2014-01-01

    In this article compares the rise in inequality concerning net household incomes in a number of European countries and Canada, the USA and Australia. Two important factors are used to explain this worrying trend: a growing of unequal market incomes and/or a declining redistribution of income through

  15. Growing Income Inequality Threatens American Education

    Science.gov (United States)

    Duncan, Greg J.; Murnane, Richard J.

    2014-01-01

    The first of two articles in consecutive months describes the origins and nature of growing income inequality, and some of its consequences for American children. It documents the increased family income inequality that's occurred over the past 40 years and shows that the increased income disparity has been more than matched by an expanding…

  16. Income Inequality and the Education Divide.

    Science.gov (United States)

    Welch, Mary A., Ed.

    1998-01-01

    The economics of the decision to go to college or obtain technical training is discussed in this booklet. To stay competitive in the job market requires constant educational updating. The following questions are discussed: (1) how income inequality is measured; (2) how income is distributed in the United States; (3) why income inequality is…

  17. Measuring the income process in Italy

    NARCIS (Netherlands)

    Bucciol, A.

    2012-01-01

    We use a panel dataset from the SHIW survey to study the features of household income in Italy. Income is described as a combination of deterministic and random components. In aggregate deterministic income grows at an average annual rate of 1.8% net of inflation, shocks feature stationarity, and

  18. Income inequality and happiness in 119 nations

    NARCIS (Netherlands)

    M.C. Berg (Maarten); R. Veenhoven (Ruut)

    2010-01-01

    textabstractINCOME INEQUALITY AND HAPPINESS IN 119 NATIONS All modern nations reduce income differences to some extent, and as a result there is an ongoing discussion about what degree of income inequality is acceptable. In this discussion libertarians oppose egalitarians and a principled consensus

  19. 45 CFR 74.24 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Program income. 74.24 Section 74.24 Public Welfare... COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.24 Program income. (a) The standards set forth in this section shall be used to account for program income related to...

  20. 34 CFR 74.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Program income. 74.24 Section 74.24 Education Office of... Program Management § 74.24 Program income. (a) The Secretary applies the standards contained in this section in requiring recipient organizations to account for program income related to projects financed in...

  1. 22 CFR 145.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Program income. 145.24 Section 145.24 Foreign....24 Program income. (a) The Department shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in...

  2. 7 CFR 3019.24 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Program income. 3019.24 Section 3019.24 Agriculture... Management § 3019.24 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects...

  3. 32 CFR 34.14 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 34.14 Section 34.14 National... Financial and Program Management § 34.14 Program income. (a) DoD Components shall apply the standards in this section to the disposition of program income from projects financed in whole or in part with...

  4. 49 CFR 19.24 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Program income. 19.24 Section 19.24 Transportation... Requirements § 19.24 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in...

  5. 22 CFR 518.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Program income. 518.24 Section 518.24 Foreign... Financial and Program Management § 518.24 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income...

  6. 25 CFR 276.6 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Program income. 276.6 Section 276.6 Indians BUREAU OF... UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.6 Program income. (a) No grantee receiving a grant.... (d) All other program income earned during the grant period shall be retained by the grantee and, in...

  7. 15 CFR 14.24 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Program income. 14.24 Section 14.24... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.24 Program income. (a) The standards... income related to projects financed in whole or in part with Federal funds. (b) Except as provided in...

  8. 20 CFR 632.34 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Program income. 632.34 Section 632.34... EMPLOYMENT AND TRAINING PROGRAMS Administrative Standards and Procedures § 632.34 Program income. (a) General. The provisions of 41 CFR 29-70.205, program income and interest earned, shall apply to Native American...

  9. 2 CFR 215.24 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Program income. 215.24 Section 215.24 Grants... income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with...

  10. Income Segregation between Schools and School Districts

    Science.gov (United States)

    Owens, Ann; Reardon, Sean F.; Jencks, Christopher

    2016-01-01

    Although trends in the racial segregation of schools are well documented, less is known about trends in income segregation. We use multiple data sources to document trends in income segregation between schools and school districts. Between-district income segregation of families with children enrolled in public school increased by over 15% from…

  11. 29 CFR 95.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Program income. 95.24 Section 95.24 Labor Office of the... Program Management § 95.24 Program income. (a) Except as provided in paragraph (e) of this section, program income earned during the project period shall be retained by the recipient and added to funds...

  12. 20 CFR 435.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Program income. 435.24 Section 435.24... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.24 Program income. (a) Introduction... for program income related to projects financed in whole or in part with Federal funds. (b) Use of...

  13. 32 CFR 37.1335 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 37.1335 Section 37.1335 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1335 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a...

  14. 32 CFR 32.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 32.24 Section 32.24 National... income. (a) DoD Components shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with Federal funds...

  15. 28 CFR 70.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Program income. 70.24 Section 70.24...-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.24 Program income. (a... income related to projects financed in whole or in part with Department funds. (b) Except as provided in...

  16. 10 CFR 600.124 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 600.124 Section 600.124 Energy DEPARTMENT... Nonprofit Organizations Post-Award Requirements § 600.124 Program income. (a) The standards set forth in this section shall be used to account for program income related to projects financed in whole or in...

  17. 24 CFR 511.76 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Program income. 511.76 Section 511... Program income. (a) General. Grantees and State recipients are neither encouraged to earn nor discouraged from earning program income in using rental rehabilitation grant amounts under this part. (b...

  18. 47 CFR 65.500 - Net income.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Net income. 65.500 Section 65.500... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Interexchange Carriers § 65.500 Net income. The net income methodology specified in § 65.450 shall be utilized by all interexchange carriers that are...

  19. 47 CFR 65.450 - Net income.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Net income. 65.450 Section 65.450... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Exchange Carriers § 65.450 Net income. (a) Net income shall consist of all revenues derived from the provision of interstate telecommunications services...

  20. 43 CFR 12.924 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Program income. 12.924 Section 12.924... Requirements § 12.924 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in...

  1. 38 CFR 49.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Program income. 49.24... income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with...

  2. 20 CFR 638.529 - Income taxes.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... of student income and provide this to center operators and to the finance center. ...

  3. 45 CFR 2543.24 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Program income. 2543.24 Section 2543.24 Public... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.24 Program income. (a) Federal... to account for program income related to projects financed in whole or in part with Federal funds. (b...

  4. 36 CFR 1210.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Program income. 1210.24... Management § 1210.24 Program income. (a) The NHPRC applies the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in...

  5. 7 CFR 550.23 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Program income. 550.23 Section 550.23 Agriculture... Financial Management § 550.23 Program income. (a) REE Agencies shall apply the standards set forth in this section in requiring Cooperator organizations to account for program income related to projects financed...

  6. 45 CFR 74.82 - Program income.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Program income. 74.82 Section 74.82 Public Welfare... COMMERCIAL ORGANIZATIONS Special Provisions for Awards to Commercial Organizations § 74.82 Program income. The additional costs alternative described in § 74.24(b)(1) may not be applied to program income...

  7. 40 CFR 30.24 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Program income. 30.24 Section 30.24... income. (a) EPA shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with Federal funds. (b...

  8. 40 CFR 35.6290 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Program income. 35.6290 Section 35.6290... Administration Requirements Under A Cooperative Agreement § 35.6290 Program income. The recipient must comply with the requirements regarding program income described in 40 CFR 31.25. Recoveries of Federal cost...

  9. 24 CFR 84.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Program income. 84.24 Section 84.24... income. (a) HUD shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in part with Federal funds. (b...

  10. 24 CFR 570.426 - Program income.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Program income. 570.426 Section 570... in Hawaii and Insular Areas Programs § 570.426 Program income. (a) The provisions of § 570.504(b) apply to all program income generated by a specific grant and received prior to grant closeout. (b) If...

  11. 7 CFR 3430.53 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Program income. 3430.53 Section 3430.53 Agriculture...-GENERAL AWARD ADMINISTRATIVE PROVISIONS Post-Award and Closeout § 3430.53 Program income. (a) General... for program income related to projects financed in whole or in part with Federal funds. (b) Addition...

  12. 14 CFR 1260.124 - Program income.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Program income. 1260.124 Section 1260.124..., Hospitals, and Other Non-Profit Organizations Post-Award Requirements § 1260.124 Program income. (a) The standards set forth in this section shall be used to account for program income related to projects financed...

  13. Estimating Taxable Income Responses using Danish Tax Reforms

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Schultz, Esben Anton

    : (i ) Labor income elasticities are modest overall, around 0.05 for wage earners and 0.10 for self-employed individuals. (ii ) Capital income elasticities are about 2-3 times larger than labor income elasticities. (iii) Behavioral elasticities are much larger when estimated from large tax reform......This paper presents evidence on taxable income responses using administrative data that link tax return information to detailed socioeconomic information for the entire Danish population over 25 years. The identifying variation is provided by a series of tax reforms that create large tax variation...... across individuals, income forms, and over time. It is argued that the unique tax variation and data in Denmark makes it possible to control for the biases from non-tax changes in the income distribution and mean reversion that plague much of the existing literature. Our main findings are the following...

  14. The associations between US state and local social spending, income inequality, and individual all-cause and cause-specific mortality: The National Longitudinal Mortality Study.

    Science.gov (United States)

    Kim, Daniel

    2016-03-01

    To investigate government state and local spending on public goods and income inequality as predictors of the risks of dying. Data on 431,637 adults aged 30-74 and 375,354 adults aged 20-44 in the 48 contiguous US states were used from the National Longitudinal Mortality Study to estimate the impacts of state and local spending and income inequality on individual risks of all-cause and cause-specific mortality for leading causes of death in younger and middle-aged adults and older adults. To reduce bias, models incorporated state fixed effects and instrumental variables. Each additional $250 per capita per year spent on welfare predicted a 3-percentage point (-0.031, 95% CI: -0.059, -0.0027) lower probability of dying from any cause. Each additional $250 per capita spent on welfare and education predicted 1.6-percentage point (-0.016, 95% CI: -0.031, -0.0011) and 0.8-percentage point (-0.008, 95% CI: -0.0156, -0.00024) lower probabilities of dying from coronary heart disease (CHD), respectively. No associations were found for colon cancer or chronic obstructive pulmonary disease; for diabetes, external injury, and suicide, estimates were inverse but modest in magnitude. A 0.1 higher Gini coefficient (higher income inequality) predicted 1-percentage point (0.010, 95% CI: 0.0026, 0.0180) and 0.2-percentage point (0.002, 95% CI: 0.001, 0.002) higher probabilities of dying from CHD and suicide, respectively. Empirical linkages were identified between state-level spending on welfare and education and lower individual risks of dying, particularly from CHD and all causes combined. State-level income inequality predicted higher risks of dying from CHD and suicide. Copyright © 2015 The Author. Published by Elsevier Inc. All rights reserved.

  15. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.2, Income taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources...

  16. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.1, Income taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL...

  17. 75 FR 27572 - Monthly Report of Excess Income and Annual Report of Uses of Excess Income

    Science.gov (United States)

    2010-05-17

    ... Income and Annual Report of Uses of Excess Income AGENCY: Office of the Chief Information Officer, HUD... permitted to retain Excess Income for projects under terms and conditions established by HUD. Owners must request to retain some or all of their Excess Income. The request must be submitted through http://www.pay...

  18. 75 FR 80364 - Sample Income Data To Meet the Low-Income Definition

    Science.gov (United States)

    2010-12-22

    ... 701 RIN 3133-AD76 Sample Income Data To Meet the Low-Income Definition AGENCY: National Credit Union... (FCUs) that do not qualify for a low-income designation using the geo-coding software the NCUA has developed for that purpose to submit an analysis of a statistically valid sample of their member income data...

  19. Optimal Taxation, Inequality and Top Incomes

    OpenAIRE

    Andrienko, Yuri; Apps, Patricia; Rees, Ray

    2014-01-01

    In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with a more differen...

  20. Capital Income Taxation and Progressivity in a Global Economy

    OpenAIRE

    Rosanne Altshuler; Benjamin Harris; Eric Toder

    2011-01-01

    The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. Outward flows of capital shift part of the burden of the corporate-level tax on equity income from capital to labor, thereby making its incidence less progressive. Individual-level taxes on corporate equity inc...

  1. Capital income taxation and progessivity in a global economy

    OpenAIRE

    Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric

    2011-01-01

    The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. Outward flows of capital shift part of the burden of the corporate-level tax on equity income from capital to labor, thereby making its incidence less progressive. Individual-level taxes on corporate equity inc...

  2. Minimum Wages and the Distribution of Family Incomes

    OpenAIRE

    Dube, Arindrajit

    2017-01-01

    Using the March Current Population Survey data from 1984 to 2013, I provide a comprehensive evaluation of how minimum wage policies influence the distribution of family incomes. I find robust evidence that higher minimum wages shift down the cumulative distribution of family incomes at the bottom, reducing the share of non-elderly individuals with incomes below 50, 75, 100, and 125 percent of the federal poverty threshold. The long run (3 or more years) minimum wage elasticity of the non-elde...

  3. Morbidity and mortality in homeless individuals, prisoners, sex workers, and individuals with substance use disorders in high-income countries: a systematic review and meta-analysis.

    Science.gov (United States)

    Aldridge, Robert W; Story, Alistair; Hwang, Stephen W; Nordentoft, Merete; Luchenski, Serena A; Hartwell, Greg; Tweed, Emily J; Lewer, Dan; Vittal Katikireddi, Srinivasa; Hayward, Andrew C

    2017-11-10

    Inclusion health focuses on people in extremely poor health due to poverty, marginalisation, and multimorbidity. We aimed to review morbidity and mortality data on four overlapping populations who experience considerable social exclusion: homeless populations, individuals with substance use disorders, sex workers, and imprisoned individuals. For this systematic review and meta-analysis, we searched MEDLINE, Embase, and the Cochrane Library for studies published between Jan 1, 2005, and Oct 1, 2015. We included only systematic reviews, meta-analyses, interventional studies, and observational studies that had morbidity and mortality outcomes, were published in English, from high-income countries, and were done in populations with a history of homelessness, imprisonment, sex work, or substance use disorder (excluding cannabis and alcohol use). Studies with only perinatal outcomes and studies of individuals with a specific health condition or those recruited from intensive care or high dependency hospital units were excluded. We screened studies using systematic review software and extracted data from published reports. Primary outcomes were measures of morbidity (prevalence or incidence) and mortality (standardised mortality ratios [SMRs] and mortality rates). Summary estimates were calculated using a random effects model. Our search identified 7946 articles, of which 337 studies were included for analysis. All-cause standardised mortality ratios were significantly increased in 91 (99%) of 92 extracted datapoints and were 11·86 (95% CI 10·42-13·30; I 2 =94·1%) in female individuals and 7·88 (7·03-8·74; I 2 =99·1%) in men. Summary SMR estimates for the International Classification of Diseases disease categories with two or more included datapoints were highest for deaths due to injury, poisoning, and other external causes, in both men (7·89; 95% CI 6·40-9·37; I 2 =98·1%) and women (18·72; 13·73-23·71; I 2 =91·5%). Disease prevalence was consistently

  4. Income inequality and socioeconomic gradients in mortality.

    Science.gov (United States)

    Wilkinson, Richard G; Pickett, Kate E

    2008-04-01

    We investigated whether the processes underlying the association between income inequality and population health are related to those responsible for the socioeconomic gradient in health and whether health disparities are smaller when income differences are narrower. We used multilevel models in a regression analysis of 10 age- and cause-specific US county mortality rates on county median household incomes and on state income inequality. We assessed whether mortality rates more closely related to county income were also more closely related to state income inequality. We also compared mortality gradients in more- and less-equal states. Mortality rates more strongly associated with county income were more strongly associated with state income inequality: across all mortality rates, r= -0.81; P=.004. The effect of state income inequality on the socioeconomic gradient in health varied by cause of death, but greater equality usually benefited both wealthier and poorer counties. Although mortality rates with steep socioeconomic gradients were more sensitive to income distribution than were rates with flatter gradients, narrower income differences benefit people in both wealthy and poor areas and may, paradoxically, do little to reduce health disparities.

  5. Income Elasticity Literature Review | Science Inventory | US ...

    Science.gov (United States)

    Following advice from the SAB Council, when estimating the economic value of reductions in air pollution-related mortality and morbidity risk, EPA accounts for the effect of personal income on the willingness to pay to reduce the risk of adverse health outcomes. These income growth adjustment factors are calculated using a combination of income elasticity estimates and income growth projections, both of which have remained essentially unchanged since 1999. These income elasticity estimates vary according to the severity of illness. EPA recently received advice from the SAB regarding the range of income elasticities to apply as well as the research standards to use when selecting income elasticity estimates. Following this advice, EPA consulted with a contractor to update its income elasticity and income growth projections, and generate new income growth adjustment factors. The SAB would evaluate the income elasticity estimates identified in the EPA-provided literature review, determining the extent to which these estimates are appropriate to use in human health benefits assessments.

  6. Moral considerations concerning income inequality

    Directory of Open Access Journals (Sweden)

    Jurjen P. de Vries

    2015-05-01

    Full Text Available The income inequality evident today has reached ethically unwarranted levels. In the Old and New Testament the Bible teaches us that disparity in wealth ought to meet the norms of justice and equity. Differences in income must be proportional to differences in the workers’performance and the responsibilities they assume. Employers and trade unions have the duty to ensure that these boundaries are respected. The government’s obligation is to take measures against the abuse of power monopolies, but it does not have to pursue income equality as such. Finally, where greed still rules society, Christians have the task to model a different life. In die hedendaagse samelewing kan aansienlike inkomsteverskille nie eties verantwoordword nie. In sowel die Ou as Nuwe Testament leer die Bybel ons dat verskille in inkomste aan die norm van regverdigheid en billikheid moet voldoen. Inkomsteverskille moet in ’n sinvolle verhouding tot die verskil in prestasie en verantwoordelikheid staan. Werkgewers en vakbonde moet in hierdie opsig die nodige grense in stand hou. Die owerheid kan maatreëls instel teen die wanpraktyke van magsmonopolieë, maar nie teen inkomste-ongelykhede as sulks nie. Wanneer hebsug die botoon in ’n samelewing voer, is dit die taak van Christene om’n eie lewenstyl te handhaaf. In de hedendaagse maatschappij zijn de inkomensverschillen groter dan ethisch verantwoord is. Het Oude en Nieuwe Testament van de Bijbel leren dat financiële verhoudingen moeten voldoen aan de normen van rechtvaardigheid en billijkheid. Inkomensverschillen moeten in redelijke verhouding staan tot het verschil in prestatie en verantwoordelijkheid. Werkgevers en vakorganisaties moeten hier de verantwoorde grenzen bewaken. De overheid neemt maatregelen tegen misbruik van machtsmonopolies ten eigen bate, maar voor haar is nivellering niet een doel op zich. En als in de maatschappij de hebzucht nog de boventoon voert, is het de taak van christenen hier een eigen

  7. The Unsteady Incomes Distribution in Ukraine

    Directory of Open Access Journals (Sweden)

    Farion Mychailina M.

    2017-06-01

    Full Text Available The unsteady distribution of resources among the population of Ukraine is connected with the influence of both political and economic reasons and factors. Differentiation of incomes is reinforced by the economy over-shadowing. The article considers the main approaches to the distribution of household incomes of Ukrainian population by the decile groups, taking account of a number of factors that affect their formation. As the main indicator for the study were selected statistics about the allocation of the total population of Ukraine for certain categories by the level of income including all kinds of profit – wages, benefit and mixed income, property income, social assistance, and transfers. The reasons of decreasing incomes and the emergence of a new term in the economy, «the sudden poverty» were analyzed. It has been concluded about prognosticated improving the economic situation of the country, which will significantly impact the balance of incomes of population.

  8. Rural household income mobility in transitional China: Evidence from China Household Income Project

    OpenAIRE

    Yang, Sui

    2015-01-01

    Based on China Household Income Project rural data, this paper aims to study the changes of rural household income mobility in transitional China. The results show that with the economic reform and development, income mobility between 2007 and 2009 was much stronger than before. Regarding the structure of income mobility, the 'exchange mobility' is generally the major source, followed by the 'growth mobility'. The comparison with income inequality indicated that the low degree of mobility is ...

  9. A study of the Indonesian's income tax reforms and the development of income tax revenues

    OpenAIRE

    Putra, Eureka

    2014-01-01

    This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax bases broadening apcomprehensive income tax system toward the schedular tax system. Then, regarding tax revenues, data shows that the Indonesian's nominal income tax revenues have increased considerably during that period; howev...

  10. Dual income tax: An option for the reform of personal income tax in Serbia?

    Directory of Open Access Journals (Sweden)

    Ranđelović Saša

    2008-01-01

    Full Text Available Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

  11. Voluntary income redistribution with migration.

    Science.gov (United States)

    Crane, R

    1992-01-01

    This study is concerned with the welfare magnet problem, in which disparities in transfer policies across states are believed to encourage recipient and possibly resource migration. "This study clarifies the terms of the debate by showing how the value of redistributing local resources depends not only on the value of income to each group, but also on the cost of the transfer in erosion of the resource base through migration and through the general equilibrium effects of such activity on local prices." The geographical focus is on the United States. excerpt

  12. The use of income information of census enumeration area as a proxy for the household income in a household survey.

    Science.gov (United States)

    Gomes, Fabio S; Vasconcellos, Mauricio Tl; Anjos, Luiz A

    2009-09-22

    Some of the Census Enumeration Areas' (CEA) information may help planning the sample of population studies but it can also be used for some analyses that require information that is more difficult to obtain at the individual or household level, such as income. This paper verifies if the income information of CEA can be used as a proxy for household income in a household survey. A population-based survey conducted from January to December 2003 obtained data from a probabilistic sample of 1,734 households of Niterói, Rio de Janeiro, Brazil. Uniform semi-association models were adjusted in order to obtain information about the agreement/disagreement structure of data. The distribution of nutritional status categories of the population of Niterói according to income quintiles was performed using both CEA- and household-level income measures and then compared using Wald statistics for homogeneity. Body mass index was calculated using body mass and stature data measured in the households and then used to define nutritional status categories according to the World Health Organization. All estimates and statistics were calculated accounting for the structural information of the sample design and a significance level lower than 5% was adopted. The classification of households in the quintiles of household income was associated with the classification of these households in the quintiles of CEA income. The distribution of the nutritional status categories in all income quintiles did not differ significantly according to the source of income information (household or CEA) used in the definition of quintiles. The structure of agreement/disagreement between quintiles of the household's monthly per capita income and quintiles of the head-of-household's mean nominal monthly income of the CEA, as well as the results produced by these measures when they were associated with the nutritional status of the population, showed that the CEA's income information can be used when income

  13. Peripherality, income inequality, and life expectancy: revisiting the income inequality hypothesis.

    Science.gov (United States)

    Moore, Spencer

    2006-06-01

    Recent criticisms of the income inequality and health hypothesis have stressed the lack of consistent significant evidence for the stronger effects of income inequality among rich countries. Despite such criticisms, little attention has been devoted to the income-based criteria underlying the stratification of countries into rich/poor groups and whether trade patterns and world-system role provide an alternative means of stratifying groups. To compare income-based and trade-based criteria, 107 countries were grouped into four typologies: (I) high/low income, (II) OECD membership/non-membership, (III) core/non-core, and (IV) non-periphery/periphery. Each typology was tested separately for significant differences in the effects of income inequality between groups. Separate group comparison tests and regression analyses were conducted for each typology using Rodgers (1979) specification of income, income inequality, and life expectancy. Interaction terms were introduced into Rodgers specification to test whether group classification moderated the effects of income inequality on health. Results show that the effects of income inequality are stronger in the periphery than non-periphery (IV) (-0.76 vs -0.23; P income inequality and population health have assumed (i) income differences between countries best capture global stratification and (ii) the negative effects of income inequality are stronger in high-income countries. However, present findings emphasize (i) the importance of measuring global stratification according to trading patterns and (ii) the strong, negative effects of income inequality on life expectancy among peripheral populations.

  14. The Disappearing State Corporate Income Tax

    OpenAIRE

    Cornia, Gary; Edmiston, Kelly D.; Sjoquist, David L.; Wallace, Sally

    2005-01-01

    This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax policy, tax planning, and economic factors on the trend in state corporate taxes. We find that corporate tax planning and economic factors account for much of the relative decline, and that state tax polic...

  15. Simulated Models Suggest That Price per Calorie Is the Dominant Price Metric That Low-Income Individuals Use for Food Decision Making.

    Science.gov (United States)

    Beheshti, Rahmatollah; Igusa, Takeru; Jones-Smith, Jessica

    2016-11-01

    The price of food has long been considered one of the major factors that affects food choices. However, the price metric (e.g., the price of food per calorie or the price of food per gram) that individuals predominantly use when making food choices is unclear. Understanding which price metric is used is especially important for studying individuals with severe budget constraints because food price then becomes even more important in food choice. We assessed which price metric is used by low-income individuals in deciding what to eat. With the use of data from NHANES and the USDA Food and Nutrient Database for Dietary Studies, we created an agent-based model that simulated an environment representing the US population, wherein individuals were modeled as agents with a specific weight, age, and income. In our model, agents made dietary food choices while meeting their budget limits with the use of 1 of 3 different metrics for decision making: energy cost (price per calorie), unit price (price per gram), and serving price (price per serving). The food consumption patterns generated by our model were compared to 3 independent data sets. The food choice behaviors observed in 2 of the data sets were found to be closest to the simulated dietary patterns generated by the price per calorie metric. The behaviors observed in the third data set were equidistant from the patterns generated by price per calorie and price per serving metrics, whereas results generated by the price per gram metric were further away. Our simulations suggest that dietary food choice based on price per calorie best matches actual consumption patterns and may therefore be the most salient price metric for low-income populations. © 2016 American Society for Nutrition.

  16. Simulated Models Suggest That Price per Calorie Is the Dominant Price Metric That Low-Income Individuals Use for Food Decision Making123

    Science.gov (United States)

    2016-01-01

    Background: The price of food has long been considered one of the major factors that affects food choices. However, the price metric (e.g., the price of food per calorie or the price of food per gram) that individuals predominantly use when making food choices is unclear. Understanding which price metric is used is especially important for studying individuals with severe budget constraints because food price then becomes even more important in food choice. Objective: We assessed which price metric is used by low-income individuals in deciding what to eat. Methods: With the use of data from NHANES and the USDA Food and Nutrient Database for Dietary Studies, we created an agent-based model that simulated an environment representing the US population, wherein individuals were modeled as agents with a specific weight, age, and income. In our model, agents made dietary food choices while meeting their budget limits with the use of 1 of 3 different metrics for decision making: energy cost (price per calorie), unit price (price per gram), and serving price (price per serving). The food consumption patterns generated by our model were compared to 3 independent data sets. Results: The food choice behaviors observed in 2 of the data sets were found to be closest to the simulated dietary patterns generated by the price per calorie metric. The behaviors observed in the third data set were equidistant from the patterns generated by price per calorie and price per serving metrics, whereas results generated by the price per gram metric were further away. Conclusions: Our simulations suggest that dietary food choice based on price per calorie best matches actual consumption patterns and may therefore be the most salient price metric for low-income populations. PMID:27655757

  17. Healthcare investment and income inequality.

    Science.gov (United States)

    Bhattacharjee, Ayona; Shin, Jong Kook; Subramanian, Chetan; Swaminathan, Shailender

    2017-12-01

    This paper examines how the relative shares of public and private health expenditures impact income inequality. We study a two period overlapping generation's growth model in which longevity is determined by both private and public health expenditure and human capital is the engine of growth. Increased investment in health, reduces mortality, raises return to education and affects income inequality. In such a framework we show that the cross-section earnings inequality is non-decreasing in the private share of health expenditure. We test this prediction empirically using a variable that proxies for the relative intensity of investments (private versus public) using vaccination data from the National Sample Survey Organization for 76 regions in India in the year 1986-87. We link this with region-specific expenditure inequality data for the period 1987-2012. Our empirical findings, though focused on a specific health investment (vaccines), suggest that an increase in the share of the privately provided health care results in higher inequality. Copyright © 2017 Elsevier B.V. All rights reserved.

  18. The income-pollution relationship and the role of income distribution: An analysis of Swedish household data

    Energy Technology Data Exchange (ETDEWEB)

    Braennlund, Runar [Department of Economics, Umeaa University, S-901 87 Umeaa (Sweden); Department of Forest Economics, Swedish University of Agricultural Sciences, S-901 83 Umeaa (Sweden); Ghalwash, Tarek [Department of Economics, Umeaa University, S-901 87 Umeaa (Sweden)

    2008-08-15

    The main purpose of this study is to analyze the relationship between pollution and income at household level. The study is motivated by the recent literature emphasizing the importance of income distribution for the aggregate relation between pollution and income. The main findings from previous studies are that if the individual pollution-income relationship is non-linear, then aggregate pollution for, say, a whole country, will depend not only on average income, but also on how income is distributed. To achieve our objective we formulate a model for determining the choice of consumption of goods in different types of household. Furthermore we link the demand model to emission functions for various goods. The theoretical analysis shows that without imposing very restrictive assumptions on preferences and the emission functions, it is not possible to determine a priori the slope or the curvature of the pollution-income relation. The empirical analysis shows that, given the model used, the pollution-income relation has a positive slope in Sweden and is strictly concave for all three pollutants under study (CO{sub 2}, SO{sub 2}, NO{sub x}), at least in the neighbourhood of the observed income for an average household. We also show that altering the prevailing income distribution, holding average income constant, will affect aggregate emissions in the sense that an equalization of incomes will give rise to an increase in emissions. One implication is then that the development of aggregate pollution due to growth depends not only on the income level, but also on how growth is distributed. (author)

  19. The Relationship between Income Inequality and Inequality in Schooling

    Science.gov (United States)

    Mayer, Susan E.

    2010-01-01

    Children of affluent parents get more schooling than children of poor parents, which seems to imply that reducing income inequality would reduce inequality in schooling. Similarly, one of the best predictors of an individual's income is his educational attainment, which seems to imply that reducing inequality in schooling will reduce income…

  20. Capital income taxation and the Atkinson-Stiglitz theorem

    OpenAIRE

    Gahvari, F.; Micheletto, L.

    2016-01-01

    Accounting for the role of financial system and money holdings in an optimal nonlinear income tax model, we argue that capital income taxation is a non-redundant policy tool even if individual preferences are separable between leisure and other goods.

  1. Climate change, income and happiness: An empirical study for Barcelona

    NARCIS (Netherlands)

    Sekulova, F.; van den Bergh, J.C.J.M.

    2013-01-01

    The present article builds upon the results of an empirical study exploring key factors which determine life satisfaction in Barcelona. Based on a sample of 840 individuals we first look at the way changes in income, notably income reductions, associated with the current economic situation in Spain,

  2. National and International Income Dispersion and Aggregate Expenditures

    NARCIS (Netherlands)

    C. Fillat; J.F. François (Joseph)

    2004-01-01

    textabstractWe examine linkages between aggregate household income, distribution of that income, and aggregate cross-country expenditure patterns. We are able to decompose income effects into international income dispersion effects (from variations in average income) and national income dispersion

  3. 26 CFR 1.61-1 - Gross income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Gross income. 1.61-1 Section 1.61-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-1 Gross...

  4. The Power of Percentage : Quantitative Framing of Pension Income

    NARCIS (Netherlands)

    Prast, Henriette; Teppa, F.

    2017-01-01

    We investigate whether the quantitative frame used to communicate future pension income to plan members matters for perceived pension income adequacy. We allocate plan members randomly to one of four pension income framing conditions: annual pension income, monthly pension income, pension income as

  5. 76 FR 15342 - Workforce Investment Act; Lower Living Standard Income Level

    Science.gov (United States)

    2011-03-21

    ... Standard Income Level AGENCY: Employment and Training Administration, Labor. ACTION: Notice of determination of Lower Living Standard Income Level. SUMMARY: Under Title I of the Workforce Investment Act (WIA... Income level (LLSIL) for uses described in the law. WIA defines the term ``Low Income Individual'' as one...

  6. 75 FR 25296 - Workforce Investment Act; Lower Living Standard Income Level

    Science.gov (United States)

    2010-05-07

    ... Standard Income Level AGENCY: Employment and Training Administration, Labor. ACTION: Notice of Determination of Lower Living Standard Income Level. SUMMARY: Under Title I of the Workforce Investment Act (WIA... Income Level (LLSIL) for uses described in the law. WIA defines the term ``Low Income Individual'' as one...

  7. Inequality, income, and poverty: comparative global evidence.

    Science.gov (United States)

    Fosu, Augustin Kwasi

    2010-01-01

    Objectives. The study seeks to provide comparative global evidence on the role of income inequality, relative to income growth, in poverty reduction.Methods. An analysis-of-covariance model is estimated using a large global sample of 1980–2004 unbalanced panel data, with the headcount measure of poverty as the dependent variable, and the Gini coefficient and PPP-adjusted mean income as explanatory variables. Both random-effects and fixed-effects methods are employed in the estimation.Results. The responsiveness of poverty to income is a decreasing function of inequality, and the inequality elasticity of poverty is actually larger than the income elasticity of poverty. Furthermore, there is a large variation across regions (and countries) in the relative effects of inequality on poverty.Conclusion. Income distribution plays a more important role than might be traditionally acknowledged in poverty reduction, though this importance varies widely across regions and countries.

  8. Under-reported income of Russian households

    Directory of Open Access Journals (Sweden)

    Yaroslav Murashov

    2016-03-01

    Full Text Available In the proposed paper, an attempt is made to estimate the proportion of unstated income for Russian households based on micro data. An overview of microeconomic approaches to estimating the scale of under-reported income is provided. These approaches are weakly represented in the national literature, so their strengths and weaknesses are also analyzed. A theoretical model of household consumer behavior is described that allows the size of under-reported income to be estimated. The structure of household incomes and expenditures is studied based on an RLMS sample for 2012. The model is estimated using household subsamples based on the type of household and household income. The estimation technique utilizes regression variables and random effects. The resulting subsample estimates were applied to the general population and compared with those obtained by other researchers using alternative methods and other data. A comparison is made to estimates of under-reported income developed for British households.

  9. Income inequality, status seeking, and savings rates in Canada

    Directory of Open Access Journals (Sweden)

    Alexander Bilson Darku

    2014-12-01

    Full Text Available This paper uses Canadian provincial-level data and a variant of James uesenberry’s relative income hypothesis proposed by Frank et al. (2010 to examine the relationship between income inequality and savings rates. The theory predicts that increased expenditure of top income earners leads those just below them in the income scale to spend more as well, then the next group also spends more, and so on. This phenomenon is due to people’s status seeking behaviour. Hence, increased income inequality will trigger increases in consumption by individuals in all income groups, which in turn leads to declining personal savings rates. The empirical analysis based on this theory led to some interesting findings. First, at the national level, increased income inequality has a significant negative effect on personal savings rates. At the provincial level, the relationship also emerges in eight of ten provinces. Second, both the national and provincial results imply that growth in per capita income that worsens income inequality impacts negatively on personal savings rates. I interpret the results as evidence that social factors such as status-seeking generate consumption interdependence and are significant determinants of consumption and savings decisions of Canadians.

  10. Corrigendum - Income tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No.18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  11. CORRIGENDUM - INCOME TAX IN FRANCE

    CERN Document Server

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No. 18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  12. Changes in income inequality and the health of immigrants.

    Science.gov (United States)

    Hamilton, Tod G; Kawachi, Ichiro

    2013-03-01

    Research suggests that income inequality is inversely associated with health. This association has been documented in studies that utilize variation in income inequality across countries or across time from a single country. The primary criticism of these approaches is their inability to account for potential confounders that are associated with income inequality. This paper uses variation in individual experiences of income inequality among immigrants within the United States (U.S.) to evaluate whether individuals who moved from countries with greater income inequality than the U.S. have better health than those who migrated from countries with less income in equality than the U.S. Utilizing individual-level (March Current Population Survey) and country-level data (the United Nations Human Development Reports), we show that among immigrants who have resided in the U.S. between 6 and 20 years, self-reported health is more favorable for the immigrants in the former category (i.e., greater income inequality) than those in the latter (i.e., lower income inequality). Results also show that self-reported health is better among immigrants from more developed countries and those who have more years of education, are male, and are married. Copyright © 2012. Published by Elsevier Ltd.

  13. Changes in income inequality and the health of immigrants

    Science.gov (United States)

    Hamilton, Tod G.; Kawachi, Ichiro

    2016-01-01

    Research suggests that income inequality is inversely associated with health. This association has been documented in studies that utilize variation in income inequality across countries or across time from a single country. The primary criticism of these approaches is their inability to account for potential confounders that are associated with income inequality. This paper uses variation in individual experiences of income inequality among immigrants within the United States (U.S.) to evaluate whether individuals who moved from countries with greater income inequality than the U.S. have better health than those who migrated from countries with less income in equality than the U.S. Utilizing individual-level (March Current Population Survey) and country-level data (the United Nations Human Development Reports), we show that among immigrants who have resided in the U.S. between 6 and 20 years, self-reported health is more favorable for the immigrants in the former category (i.e., greater income inequality) than those in the latter (i.e., lower income inequality). Results also show that self-reported health is better among immigrants from more developed countries and those who have more years of education, are male, and are married. PMID:23352417

  14. Income distribution determinants and public spending efficiency

    OpenAIRE

    Afonso, António; Schuknecht, Ludger; Tanzi, Vito

    2008-01-01

    In this paper we examine the impact of public spending, education, and institutions on income distribution in advanced economies. We also assess the efficiency of public spending in redistributing income by using a DEA (Data Envelopment Analysis) nonparametric approach. We find that public policies significantly affect income distribution, notably via social spending, and indirectly via high quality education/human capital and via sound economic institutions. Moreover, for our set of OECD cou...

  15. Incomes and expenses of the households

    OpenAIRE

    Mirosław Gorczyca

    2007-01-01

    An analysis of the statistical spectrum of the incomes and expenses of the Polish households leads to the conclusion that the disposable incomes only slightly surpass the expenses of the households and, for a significant part of the households, are lower. There is a growing economic polarization of the society whose considerable part lives on incomes below the social minimum and even below the minimum of existence. The society, as a whole, only to a small extent enjoys the fruits of the econo...

  16. Immigration and the distribution of incomes

    OpenAIRE

    Blau, Francine D.; Kahn, Lawrence M.

    2012-01-01

    We review research on the impact of immigration on income distribution. We discuss routes through which immigration can affect income distribution in the host and source countries, including compositional effects and effects on native incomes. Immigration may affect the composition of skills among the residents of a country. Moreover, immigrants can, by changing relative factor supplies, affect native wage and employment rates and the return to capital. We then provide evidence on the level a...

  17. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income and..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of...

  18. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions. This... other than income taxes, other income and deductions. 367.4082 Section 367.4082 Conservation of Power...

  19. Life time income of men and women

    DEFF Research Database (Denmark)

    Bonke, Jens

    1992-01-01

    Life-time income is estimated here including the money value of household work. A modified opportunity principle is used, which means that non-employed women's price of time is found by calculating reservation wage rates. The overall results demonstrate that Danish women's ‘loss' of labour income...... during the child caring period is difficult for them to regain, and just to reach the same level of income as childless Danish women seems impossible; furthermore Danish men get a higher life-time income than Danish women even when we add the money value of household work...

  20. Bank Accounts for Public Finance Agencies Income

    Directory of Open Access Journals (Sweden)

    Paweł Lenio

    2014-03-01

    Full Text Available The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for erecting them. In a smaller scope there are presented the controversies of establishing bank accounts for public finance agencies income in the past, before the current statue of public finance.

  1. Effects of low income on infant health.

    Science.gov (United States)

    Séguin, Louise; Xu, Qian; Potvin, Louise; Zunzunegui, Maria-Victoria; Frohlich, Katherine L

    2003-06-10

    Few population-based studies have analyzed the link between poverty and infant morbidity. In this study, we wanted to determine whether inadequate income itself has an impact on infant health. We interviewed 2223 mothers of 5-month-old children participating in the 1998 phase of the Quebec Longitudinal Study of Child Development to determine their infant's health and the sociodemographic characteristics of the household (including household income, breast-feeding and the smoking habits of the mother). Data on the health of the infants at birth were taken from medical records. We examined the effects of household income using Statistics Canada definitions of sufficient (above the low-income threshold), moderately inadequate (between 60% and 99% of the low-income threshold) and inadequate (below 60% of the low-income threshold) income on the mother's assessment of her child's overall health, her report of her infant's chronic health problems and her report of the number of times, if any, her child had been admitted to hospital since birth. In the analysis, we controlled for factors known to affect infant health: infant characteristics and neonatal health problems, the mother's level of education, the presence or absence of a partner, the duration of breast-feeding and the mother's smoking status. Compared with infants in households with sufficient incomes, those in households with lower incomes were more likely to be judged by their mothers to be in less than excellent health (moderately inadequate incomes: adjusted odds ratio [OR] 1.5, 95% confidence interval [CI] 1.1-2.1; very inadequate incomes: adjusted OR 1.8, 95% CI 1.3-2.6). Infants in households with moderately inadequate incomes were more likely to have been admitted to hospital (adjusted OR 1.8, 95% CI 1.2-2.6) than those in households with sufficient incomes, but the same was not true of infants in households with very inadequate incomes (adjusted OR 0.7, 95% CI 0.4-1.2). Household income did not

  2. On the economics of happiness: the influence of income and non-income factors on happiness

    Directory of Open Access Journals (Sweden)

    Darma Mahadea

    2013-02-01

    Full Text Available The quest for individual happiness and a better life for all is an important economic objective in countries as different as South Africa and France or Zimbabwe and Bhutan. Economists have focused attention on the effects of consumption, income and economic growth or development on well-being and whether economic growth can be the sole basis for delivering prosperity (Dutt & Radcliff , 2009; Jackson, 2010.  The search for happiness is an important individual and national economic goal.  In the Benthamite utilitarian tradition, happiness is the sum of all pleasures and pains. People often obtain or perceive their happiness from what they have in comparison with others.  At the macroeconomic level, more happiness may come from a sustained growth in GDP that enables households to enjoy an improved quality of life, with rising income, consumption and employment opportunities.  At the microeconomic or individual level, more income may also enable people to live happier and fuller lives relative to those who are poor.  But this accounts for only a small contribution to happiness. Life circumstances, such as marital status, health, having children and the nature of the working environment statistically make a greater contribution to happiness than income.

  3. Poverty and health-related quality of life of people living in Hong Kong: comparison of individuals from low-income families and the general population.

    Science.gov (United States)

    Lam, Cindy Lo Kuen; Guo, Vivian Yawei; Wong, Carlos King Ho; Yu, Esther Yee Tak; Fung, Colman Siu Cheung

    2017-06-01

    To assess health-related quality of life (HRQOL) among Chinese adults from low-income households in Hong Kong, and to explore any threshold of household income that impaired HRQOL. A cross-sectional analysis was conducted on 298 adults from low-income families when they enrolled into a cohort study between 2012 and 2014. HRQOL was measured by the 12-item Short-Form Health Survey-version 2 (SF-12v2). Their mean SF-12v2 subscale and summary scores were compared with those of 596 age-sex-matched subjects randomly selected from a database of 2763 adults from the Hong Kong general population (ratio = 1:2). Multiple linear regressions were conducted to determine any association between monthly household income and HRQOL. Subjects from low-income households had significantly lower SF-12v2 bodily pain, general health, vitality and physical component summary (PCS) scores than the age-sex matched subjects from the general population. Subgroup analysis showed that a household income income in Hong Kong (HK$10 000 ≈ US$1290, i.e. poverty line in Hong Kong) was independently associated with poorer PCS and mental component summary (MCS) scores after adjustment for socio-demographics and co-morbidities. Chinese adults from low-income households had poorer HRQOL, and income seems to be the threshold for impairment of both physical and mental HRQOL. The findings support the current definition of the poverty line. © The Author 2016. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  4. Examining Measures of Income and Poverty in Medicare Administrative Data.

    Science.gov (United States)

    Samson, Lok Wong; Finegold, Kenneth; Ahmed, Azeem; Jensen, Matthew; Filice, Clara E; Joynt, Karen E

    2017-12-01

    Disparities by economic status are observed in the health status and health outcomes of Medicare beneficiaries. For health services and health policy researchers, one barrier to addressing these disparities is the ability to use Medicare data to ascertain information about an individual's income level or poverty, because Medicare administrative data contains limited information about individual economic status. Information gleaned from other sources-such as the Medicaid and Supplemental Security Income programs-can be used in some cases to approximate the income of Medicare beneficiaries. However, such information is limited in its availability and applicability to all beneficiaries. Neighborhood-level measures of income can be used to infer individual-level income, but level of neighborhood aggregation impacts accuracy and usability of the data. Community-level composite measures of economic status have been shown to be associated with health and health outcomes of Medicare beneficiaries and may capture neighborhood effects that are separate from individual effects, but are not readily available in Medicare data and do not serve to replace information about individual economic status. There is no single best method of obtaining income data from Medicare files, but understanding strengths and limitations of different approaches to identifying economic status will help researchers choose the best method for their particular purpose, and help policymakers interpret studies using measures of income.

  5. Nonmarital First Births, Marriage, and Income Inequality.

    Science.gov (United States)

    Cherlin, Andrew J; Ribar, David; Yasutake, Suzumi

    2016-08-01

    Many aggregate-level studies suggest a relationship between economic inequality and socio-demographic outcomes such as family formation, health, and mortality; but individual-level evidence is lacking. Nor is there satisfactory evidence on the mechanisms by which inequality may have an effect. We study the determinants of transitions to a nonmarital first birth as a single parent or as a cohabiting parent compared to transitions to marriage prior to a first birth among unmarried, childless young adults in the National Longitudinal Survey of Youth, 1997 cohort, from 1997 to 2011. We include measures of county-group-level household income inequality and of the availability of jobs typically held by high-school graduates and which pay above-poverty wages. We find that greater income inequality is associated with a reduced likelihood of transitioning to marriage prior to a first birth for both women and men. The association between levels of inequality and transitions to marriage can be partially accounted for by the availability of jobs of the type we measured. Some models also suggest that greater income inequality is associated with a reduced likelihood of transitioning to a first birth while cohabiting.

  6. A comparative analysis of avoidable causes of childhood blindness in Malaysia with low income, middle income and high income countries.

    Science.gov (United States)

    Koay, C L; Patel, D K; Tajunisah, I; Subrayan, V; Lansingh, V C

    2015-04-01

    To determine the avoidable causes of childhood blindness in Malaysia and to compare this to other middle income countries, low income countries and high income countries. Data were obtained from a school of the blind study by Patel et al. and analysed for avoidable causes of childhood blindness. Six other studies with previously published data on childhood blindness in Bangladesh, Ethiopia, Nigeria, Indonesia, China and the United Kingdom were reviewed for avoidable causes. Comparisons of data and limitations of the studies are described. Prevalence of avoidable causes of childhood blindness in Malaysia is 50.5 % of all the cases of childhood blindness, whilst in the poor income countries such as Bangladesh, Ethiopia, Nigeria and Indonesia, the prevalence was in excess of 60 %. China had a low prevalence, but this is largely due to the fact that most schools were urban, and thus did not represent the situation of the country. High income countries had the lowest prevalence of avoidable childhood blindness. In middle income countries, such as Malaysia, cataract and retinopathy of prematurity are the main causes of avoidable childhood blindness. Low income countries continue to struggle with infections such as measles and nutritional deficiencies, such as vitamin A, both of which are the main contributors to childhood blindness. In high income countries, such as the United Kingdom, these problems are almost non-existent.

  7. King eiders use an income strategy for egg production: a case study for incorporating individual dietary variation into nutrient allocation research.

    Science.gov (United States)

    Oppel, Steffen; Powell, Abby N; O'Brien, Diane M

    2010-09-01

    The use of stored nutrients for reproduction represents an important component of life-history variation. Recent studies from several species have used stable isotopes to estimate the reliance on stored body reserves in reproduction. Such approaches rely on population-level dietary endpoints to characterize stored reserves ("capital") and current diet ("income"). Individual variation in diet choice has so far not been incorporated in such approaches, but is crucial for assessing variation in nutrient allocation strategies. We investigated nutrient allocation to egg production in a large-bodied sea duck in northern Alaska, the king eider (Somateria spectabilis). We first used Bayesian isotopic mixing models to quantify at the population level the amount of endogenous carbon and nitrogen invested into egg proteins based on carbon and nitrogen isotope ratios. We then defined the isotopic signature of the current diet of every nesting female based on isotope ratios of eggshell membranes, because diets varied isotopically among individual king eiders on breeding grounds. We used these individual-based dietary isotope signals to characterize nutrient allocation for each female in the study population. At the population level, the Bayesian and the individual-based approaches yielded identical results, and showed that king eiders used an income strategy for the synthesis of egg proteins. The majority of the carbon and nitrogen in albumen (C: 86 +/- 18%, N: 99 +/- 1%) and the nitrogen in lipid-free yolk (90 +/- 15%) were derived from food consumed on breeding grounds. Carbon in lipid-free yolk derived evenly from endogenous sources and current diet (exogenous C: 54 +/- 24%), but source contribution was highly variable among individual females. These results suggest that even large-bodied birds traditionally viewed as capital breeders use exogenous nutrients for reproduction. We recommend that investigations of nutrient allocation should incorporate individual variation into

  8. Income Inequality and Happiness: An Inverted U-Shaped Curve.

    Science.gov (United States)

    Yu, Zonghuo; Wang, Fei

    2017-01-01

    Numerous studies agree that income inequality, rather than absolute income, is an important predictor of happiness. However, its specific role has been controversial. We argue that income inequality and happiness should exhibit an inverted U-shaped relationship due to the dynamic competing process between two effects: when income inequality is relatively low, the signal effect will be the dominating factor, in which individuals feel happy because they consider income inequality as a signal of social mobility and expect upward mobility; however, if income inequality level increases beyond a critical point, the jealousy effect will become the dominating factor, in which individuals tend to be unhappy because they are disillusioned about the prospect of upward mobility and jealous of their wealthier peers. This hypothesis is tested in a longitudinal dataset on the United States and a cross-national dataset on several European countries. In both datasets, the Gini coefficient (a common index of a society's income inequality) and its quadratic term were significant predictors of personal happiness. Further examinations of the quadratic relationships showed that the signal effect was only presented in the European data, while the jealousy effect was presented in both datasets. These findings shed new light on our understanding of the relationship between income inequality and personal happiness.

  9. Income Inequality and Happiness: An Inverted U-Shaped Curve

    Directory of Open Access Journals (Sweden)

    Zonghuo Yu

    2017-11-01

    Full Text Available Numerous studies agree that income inequality, rather than absolute income, is an important predictor of happiness. However, its specific role has been controversial. We argue that income inequality and happiness should exhibit an inverted U-shaped relationship due to the dynamic competing process between two effects: when income inequality is relatively low, the signal effect will be the dominating factor, in which individuals feel happy because they consider income inequality as a signal of social mobility and expect upward mobility; however, if income inequality level increases beyond a critical point, the jealousy effect will become the dominating factor, in which individuals tend to be unhappy because they are disillusioned about the prospect of upward mobility and jealous of their wealthier peers. This hypothesis is tested in a longitudinal dataset on the United States and a cross-national dataset on several European countries. In both datasets, the Gini coefficient (a common index of a society’s income inequality and its quadratic term were significant predictors of personal happiness. Further examinations of the quadratic relationships showed that the signal effect was only presented in the European data, while the jealousy effect was presented in both datasets. These findings shed new light on our understanding of the relationship between income inequality and personal happiness.

  10. The World Distribution of Income and Income Inequality: A Review of the Economics Literature*

    Directory of Open Access Journals (Sweden)

    Almas Heshmati

    2015-08-01

    Full Text Available This review covers a range of measures and methods frequently employed in the empirical analysis of global income inequality and global income distribution. Different determinant factors along with the quantification of their impacts and empirical results from different case studies are presented. A number of issues crucial to the study of global income inequality are also addressed. These are the concepts, measurement and decomposition of inequality, the world distribution of income and inequality measured at different levels of aggregation:global, international and intra-national. We analyze income at each of these levels, discuss the benefits and limitations of each approach and present empirical results found in the literature and compare them with those based on the World Income Inequality Database. Research on world income inequality supports increased awareness of the problem, its measurement and quantification, the identification of causal factors and policy measures that affect global income inequality.

  11. Impact of Income on Customers' Loyalty: Are Customers with Higher Income more Loyal?

    Directory of Open Access Journals (Sweden)

    Klopotan Igor

    2016-03-01

    Full Text Available Background: Recent research on customers’ loyalty mostly focuses on several indicators, such as price, income and promotion. However, the level of income and its impacts on customers' loyalty have not been investigated in greater details.

  12. Measuring Income and Projecting Energy Use

    International Nuclear Information System (INIS)

    Pitcher, Hugh M.

    2009-01-01

    Energy is a key requirement for a healthy, productive life and a major driver of the emissions leading to an increasingly warm planet. The implications of a doubling and redoubling of per capita incomes over the remainder of this century for energy use are a critical input into understanding the magnitude of the carbon management problem. A substantial controversy about how the Special Report on Emssions Scenarios (SRES) measured income and the potential implications of how income was measured for long term levels of energy use is revisited again in the McKibbin, Pearce and Stegman article appearing elsewhere in this issue. The recent release of a new set of purchasing power estimates of national income, and the preparations for creating new scenarios to support the IPCC's fifth assessment highlight the importance of the issues which have arisen surrounding income and energy use. Comparing the 1993 and 2005 ICP results on Purchasing Power Parity (PPP) based measures of income reveals that not only do the 2005 ICP estimates share the same issue of common growth rates for real income as measured by PPP and US $, but the lack of coherence in the estimates of PPP incomes, especially for developing countries raises yet another obstacle to resolving the best way to measure income. Further, the common use of an income term to mediate energy demand (as in the Kaya identity) obscures an underlying reality about per capita energy demands, leading to unreasonable estimates of the impact of changing income measures and of the recent high GDP growth rates in India and China. Significant new research is required to create both a reasonable set of GDP growth rates and long term levels of energy use.

  13. Correlations between Income inequality and antimicrobial resistance.

    Science.gov (United States)

    Kirby, Andrew; Herbert, Annie

    2013-01-01

    The aim of this study is to investigate if correlations exist between income inequality and antimicrobial resistance. This study's hypothesis is that income inequality at the national level is positively correlated with antimicrobial resistance within developed countries. Income inequality data were obtained from the Standardized World Income Inequality Database. Antimicrobial resistance data were obtained from the European antimicrobial Resistance Surveillance Network and outpatient antimicrobial consumption data, measured by Defined daily Doses per 1000 inhabitants per day, from the European Surveillance of antimicrobial Consumption group. Spearman's correlation coefficient (r) defined strengths of correlations of: > 0.8 as strong, > 0.5 as moderate and > 0.2 as weak. Confidence intervals and p values were defined for all r values. Correlations were calculated for the time period 2003-10, for 15 European countries. Income inequality and antimicrobial resistance correlations which were moderate or strong, with 95% confidence intervals > 0, included the following. Enterococcus faecalis resistance to aminopenicillins, vancomycin and high level gentamicin was moderately associated with income inequality (r= ≥0.54 for all three antimicrobials). Escherichia coli resistance to aminoglycosides, aminopenicillins, third generation cephalosporins and fluoroquinolones was moderately-strongly associated with income inequality (r= ≥0.7 for all four antimicrobials). Klebsiella pneumoniae resistance to third generation cephalosporins, aminoglycosides and fluoroquinolones was moderately associated with income inequality (r= ≥0.5 for all three antimicrobials). Staphylococcus aureus methicillin resistance and income inequality were strongly associated (r=0.87). As income inequality increases in European countries so do the rates of antimicrobial resistance for bacteria including E. faecalis, E. coli, K. pneumoniae and S. aureus. Further studies are needed to confirm these

  14. Inequality reducing properties of progressive income tax schedules: The case of endogenous income

    OpenAIRE

    Carbonell-Nicolau, Oriol; Llavador, Humberto

    2016-01-01

    The case for progressive income taxation is often based on the classic result of Jakobsson (1976) and Fellman (1976), according to which progressive and only progressive income taxes - in the sense of increasing average tax rates on income - ensure a reduction in income inequality. This result has been criticized on the ground that it ignores the possible disincentive effect of taxation on work effort, and the resolution of this critique has been a long-standing problem in public finance. Thi...

  15. Permanent Income Inequality: Australia, Britain, Germany, and the United States Compared

    OpenAIRE

    Andrew Leigh

    2009-01-01

    A common critique of most measures of income inequality, which are based on a single year's income, is that they fail to take account of income mobility. If income fluctuations are large, and individuals can smooth consumption, then high inequality and high mobility may be no worse than low inequality and low mobility. To test this, I use panel data from four countries – Australia, Britain, Germany and the United States – and estimate measures of permanent income inequality that are based on ...

  16. A Note on the Effects of the Income Stabilisation Tool on Income Inequality in Agriculture

    NARCIS (Netherlands)

    Finger, R.; Benni, El N.

    2014-01-01

    Increasing concerns with income risks in agriculture have led to discussions on the introduction of an Income Stabilisation Tool (IST) in Europe. In this note, we extend existing evaluations of the IST by investigating the potential effect of the IST on inequality in farm incomes using Swiss

  17. Intergenerational income mobility – top incomes and assortative mating in Denmark

    DEFF Research Database (Denmark)

    Hussain, M. Azhar; Bonke, Jens; Munk, Martin D.

    2011-01-01

    This article investigates intergenerational income mobility among top-income people in Denmark focusing on the impact of assortative mating. Earnings and capital income are the variables of interest included in the analyzes testing the hypothesis that both wealth and social heritage are transferred...

  18. Widening Income Inequalities: Higher Education's Role in Serving Low Income Students

    Science.gov (United States)

    Dalton, Jon C.; Crosby, Pamela C.

    2015-01-01

    Many scholars argue that America is becoming a dangerously divided nation because of increasing inequality, especially in income distribution. This article examines the problem of widening income inequality with particular focus on the role that colleges and universities and their student affairs organizations play in serving low income students…

  19. 76 FR 36976 - Sample Income Data To Meet the Low-Income Definition

    Science.gov (United States)

    2011-06-24

    ... NATIONAL CREDIT UNION ADMINISTRATION 12 CFR Part 701 RIN 3133-AD76 Sample Income Data To Meet the Low-Income Definition AGENCY: National Credit Union Administration (NCUA). ACTION: Final rule. SUMMARY... low-income designation using the geo-coding software the agency has developed for that purpose to...

  20. Nonlinearity and cross-country dependence of income inequality

    OpenAIRE

    Leena Kalliovirta; Tuomas Malinen

    2015-01-01

    We use top income data and the newly developed regime switching Gaussian mixture vector autoregressive model to explain the dynamics of income inequality in developed economies within the last 100 years. Our results indicate that the process of income inequality consists of two equilibriums identifiable by high inequality, high income fluctuations and low inequality, low income fluctuations. Our results also show that income inequality in the U.S. is the driver of income inequality in other d...

  1. Income distribution in the Colombian economy from an econophysics perspective

    Directory of Open Access Journals (Sweden)

    Hernando Quevedo Cubillos

    2016-09-01

    Full Text Available Recently, in econophysics, it has been shown that it is possible to analyze economic systems as equilibrium thermodynamic models. We apply statistical thermodynamics methods to analyze income distribution in the Colombian economic system. Using the data obtained in random polls, we show that income distribution in the Colombian economic system is characterized by two specific phases. The first includes about 90% of the interviewed individuals, and is characterized by an exponential Boltzmann-Gibbs distribution. The second phase, which contains the individuals with the highest incomes, can be described by means of one or two power-law density distributions that are known as Pareto distributions.

  2. Demography, Growth, and Global Income Inequality

    NARCIS (Netherlands)

    Rougoor, Ward; Van Marrewijk, Charles

    2015-01-01

    Global income inequality has been declining for several decades. We argue that global income inequality will reach its lowest level around 2027 and then will rise again. This development is the result of both economic and demographic forces. By combining economic projections with demographic

  3. The homogeneous marginal utility of income assumption

    NARCIS (Netherlands)

    Demuynck, T.

    2015-01-01

    We develop a test to verify if every agent from a population of heterogeneous consumers has the same marginal utility of income function. This homogeneous marginal utility of income assumption is often (implicitly) used in applied demand studies because it has nice aggregation properties and

  4. American Higher Education and Income Inequality

    Science.gov (United States)

    Hill, Catharine B.

    2016-01-01

    This paper demonstrates that increasing income inequality can contribute to the trends we see in American higher education, particularly in the selective, private nonprofit and public sectors. Given these institutions' selective admissions and commitment to socioeconomic diversity, the paper demonstrates how increasing income inequality leads to…

  5. Progressive taxation, income inequality, and happiness.

    Science.gov (United States)

    Oishi, Shigehiro; Kushlev, Kostadin; Schimmack, Ulrich

    2018-01-01

    Income inequality has become one of the more widely debated social issues today. The current article explores the role of progressive taxation in income inequality and happiness. Using historical data in the United States from 1962 to 2014, we found that income inequality was substantially smaller in years when the income tax was more progressive (i.e., a higher tax rate for higher income brackets), even when controlling for variables like stock market performance and unemployment rate. Time lag analyses further showed that higher progressive taxation predicted increasingly lower income inequality up to 5 years later. Data from the General Social Survey (1972-2014; N = 59,599) with U.S. residents (hereafter referred to as "Americans") showed that during years with higher progressive taxation rates, less wealthy Americans-those in the lowest 40% of the income distribution-tended to be happier, whereas the richest 20% were not significantly less happy. Mediational analyses confirmed that the association of progressive taxation with the happiness of less wealthy Americans can be explained by lower income inequality in years with higher progressive taxation. A separate sample of Americans polled online (N = 373) correctly predicted the positive association between progressive taxation and the happiness of poorer Americans but incorrectly expected a strong negative association between progressive taxation and the happiness of richer Americans. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  6. Women, Livestock Markets and Income Management

    International Development Research Centre (IDRC) Digital Library (Canada)

    resource allocation. Men and women play different roles in agricultural ... income on their family while men spend 30-40% of their income, even ... egg sales becoming more male-dominated. In Kenya, most ... markets, including issues of mobility, balancing household ... Development programmes need to work with men and ...

  7. Income Inequality, Global Economy and the State

    Science.gov (United States)

    Lee, Cheol-Sung; Nielsen, Francois; Alderson, Arthur S.

    2007-01-01

    We investigate interrelationship among income inequality, global economy and the role of the state using an unbalanced panel data set with 311 observations on 60 countries, dated from 1970 to 1994. The analysis proceeds in two stages. First, we test for effects on income inequality of variables characterizing the situation of a society in the…

  8. FDI, Human Capital and Income Convergence

    DEFF Research Database (Denmark)

    Völlmecke, Dominik; Jindra, Björn; Marek, Philipp

    2016-01-01

    within Central and East European countries (CEECs), where we find indications of a poverty trap. In contrast to FDI, regional human capital seems to be associated with higher income levels. However, we identify a positive interaction of FDI and human capital in their relation with income growth dynamics....

  9. A Marketer's Guide to Discretionary Income.

    Science.gov (United States)

    Linden, Fabian; And Others

    Detailed information about discretionary income--how much money is available after day-to-day needs are met--is important for understanding how consumers spend their money. Business requires a precise definition of discretionary income to assess the market's size, growth, and demographic characteristics. Designed primarily for the marketing…

  10. Hispanic Population Growth and Rural Income Inequality

    Science.gov (United States)

    Parrado, Emilio A.; Kandel, William A.

    2010-01-01

    We analyze the relationship between Hispanic population growth and changes in U.S. rural income inequality from 1990 through 2000. Applying comparative approaches used for urban areas we disentangle Hispanic population growth's contribution to inequality by comparing and statistically modeling changes in the family income Gini coefficient across…

  11. Econophysics of Income and Wealth Distributions

    Science.gov (United States)

    Chakrabarti, Bikas K.; Chakraborti, Anirban; Chakravarty, Satya R.; Chatterjee, Arnab

    2013-03-01

    1. Introduction; 2. Income and wealth distribution data for different countries; 3. Major socio-economic modellings; 4. Market exchanges and scattering process; 5. Analytic structure of the kinetic exchange market models; 6. Microeconomic foundation of the kinetic exchange models; 7. Dynamics: generation of income, inequality and development; 8. Outlook; References; Index.

  12. Reducing Income Transfers to Refugee Immigrants

    DEFF Research Database (Denmark)

    Rosholm, Michael; Vejlin, Rune Majlund

    2010-01-01

    We estimate the effect of lowering income transfers to refugee immigrants in Denmark - labeled start-help - using a competing risk framework. Refugee immigrants obtaining residence permit before July 2002 received larger income transfers than those who obtained their residence permit later...

  13. 78 FR 20705 - Fixed Income Roundtable

    Science.gov (United States)

    2013-04-05

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-69275; File No. 4-660] Fixed Income Roundtable... of fixed income markets. The roundtable will focus on the municipal securities, corporate bonds, and asset-backed securities markets. The roundtable discussion will be held in the multi-purpose room of the...

  14. Income and its distribution in preindustrial Poland

    NARCIS (Netherlands)

    Malinowski, Mikołaj; van Zanden, Jan Luiten

    This article presents per capita GDP and income distribution estimates for preindustrial Poland. It is based on a social table for the Voivodeship of Cracow in 1578. Our evidence indicates that income in Poland was distributed more equally than in contemporary Holland. However, the extraction rate

  15. Income Aspirations and Cooperation : Experimental Evidence

    NARCIS (Netherlands)

    Dalton, P.S.

    2010-01-01

    This article is the first attempt to study the empirical link between income aspirations and cooperation in a one shot public good game. By combining experimental with survey data, we find evidence that the more frustrated people are with their income, the lower is their propensity to cooperate with

  16. Minimum income protection in the Netherlands

    NARCIS (Netherlands)

    van Peijpe, T.

    2009-01-01

    This article offers an overview of the Dutch legal system of minimum income protection through collective bargaining, social security, and statutory minimum wages. In addition to collective agreements, the Dutch statutory minimum wage offers income protection to a small number of workers. Its

  17. Income inequality and cooperative propensities in developing economies

    DEFF Research Database (Denmark)

    Rosenbaum, Stephen Mark; Billinger, Stephan; Twerefou, Daniel K.

    2016-01-01

    Purpose – The purpose of this paper is to examine the influence of income inequality on cooperative propensities, and thus the ability of individuals to resolve collective action dilemmas. Design/methodology/approach – The paper presents a meta-study of 32 developing country lab experiments...... income inequality. Findings – The meta-study findings of a significant negative relationship between income inequality and contribution levels in the PGG are corroborated by the own laboratory experimental findings that participants in more unequal Nigeria are significantly less altruistic and exhibit...... to elicit tacit cooperation in developing countries. Originality/value – The major contributions of this paper are the novel meta-analysis and the first attempt to examine the influence of personal income levels on cooperative behaviour in societies characterized by differential levels of income inequality....

  18. Class Origin and Sibling Similarities in Long-run Income

    DEFF Research Database (Denmark)

    Andrade, Stefan Bastholm

    2016-01-01

    Sibling correlations have gained increasing prominence in inequality studies as a Measurement of the total impact of family background on individual outcomes. Whilst previous studies have tended to use traditional socio-economic measures such as parent’s income or education, this paper introduces......’ education and income – include modifications of the Erikson–Goldthorpe–Portocarero schemes ranging from 3 to 15 classes and Grusky’s microclass scheme of 72 classes. The results show that although class adds to explanations of the family influence on children’s income, most of the sibling similarities...... are not explained by parental education, income or class. Depending on gender, the class schemes explain between 8 and 13 per cent of the sibling similarities and 15 to 20 per cent when parents’ income and educations are also included. Models with different class schemes demonstrate that elaborated versions...

  19. Income inequality, decentralisation, and regional development in Western Europe

    NARCIS (Netherlands)

    Tselios, Vassilis; Rodriguez-Pose, Andres; Pike, Andy; Tomaney, John; Torrisi, Gianpiero

    This paper deals with the relationship between decentralisation, regional economic development, and income inequality within regions. Using multiplicative interaction models and regionally aggregated microeconomic data for more than 100000 individuals in the European Union (EU), it addresses two

  20. Employment status, medical support and Income as significant ...

    African Journals Online (AJOL)

    significant differences in affordability between individuals who had full time paid employment and those who ... Studies have shown that the direct costs of healthcare services2, travel time, patients' income, and ..... and age was their real ages.

  1. Bilateral Trade Flows and Income Distribution Similarity

    Science.gov (United States)

    2016-01-01

    Current models of bilateral trade neglect the effects of income distribution. This paper addresses the issue by accounting for non-homothetic consumer preferences and hence investigating the role of income distribution in the context of the gravity model of trade. A theoretically justified gravity model is estimated for disaggregated trade data (Dollar volume is used as dependent variable) using a sample of 104 exporters and 108 importers for 1980–2003 to achieve two main goals. We define and calculate new measures of income distribution similarity and empirically confirm that greater similarity of income distribution between countries implies more trade. Using distribution-based measures as a proxy for demand similarities in gravity models, we find consistent and robust support for the hypothesis that countries with more similar income-distributions trade more with each other. The hypothesis is also confirmed at disaggregated level for differentiated product categories. PMID:27137462

  2. The price of fixed income market volatility

    CERN Document Server

    Mele, Antonio

    2015-01-01

    Fixed income volatility and equity volatility evolve heterogeneously over time, co-moving disproportionately during periods of global imbalances and each reacting to events of different nature. While the methodology for options-based "model-free" pricing of equity volatility has been known for some time, little is known about analogous methodologies for pricing various fixed income volatilities. This book fills this gap and provides a unified evaluation framework of fixed income volatility while dealing with disparate markets such as interest-rate swaps, government bonds, time-deposits and credit. It develops model-free, forward looking indexes of fixed-income volatility that match different quoting conventions across various markets, and uncovers subtle yet important pitfalls arising from naïve superimpositions of the standard equity volatility methodology when pricing various fixed income volatilities. The ultimate goal of the authors´ efforts is to make interest rate volatility standardization a valuable...

  3. Education as an income situation determinant of a consumer

    Directory of Open Access Journals (Sweden)

    Ladislav Stejskal

    2010-01-01

    Full Text Available The article is focused on an analysis of educational attainment of an individual and income ­situation of their household. At the beginning, a compendious summary of secondary sources is introduced. It resumes data supporting and contradicting the hypothesis about education as a determinant of an income situation. The preliminary theses analysis is performed by results quantification of a project called European Union – Statistics on Income and Living Conditions (EU-SILC. Aim of the paper is to verify the input thesis assumed from secondary resources. The thesis concerns the direct ­proportion between a level of education achieved and level of financial income. An introduction of a methodolo­gy and research summarized data forms a basis for particular analyses which are based on a conjunction of obtained information on household average monthly income and the educational attainment of their leading member. Analyses are sustained by contingency which characteri­zes social groups, i.e. spheres in which leading members are mostly involved with regard to income.Research results proved the validity of the preliminary thesis about correlation, respectively direct proportionality of educational attainment and monthly income amount. Education is consequently identified as one of income situation determinants. The authors anticipate specificity of the selected point of view. Results are therefore presented only as a partial argument and a possible base for further enquiries.

  4. Global income-related inequalities in HIV testing.

    Science.gov (United States)

    Larose, Auburn; Moore, Spencer; Harper, Sam; Lynch, John

    2011-09-01

    Voluntary counseling and testing (VCT) is an important prevention initiative in reducing HIV/AIDS transmission. Despite current global prevention efforts, many low- and middle-income countries continue reporting low VCT levels. Little is known about the association of within- and between-country socioeconomic inequalities and VCT. Based on the 'inverse equity hypothesis,' this study examines the degree to which low socioeconomic groups in developing countries are disadvantaged in VCT. Using recently released data from the 2002 to 2003 World Health Survey (WHS) for 106 705 individuals in 49 countries, this study used multilevel logistic regression to examine the association of individual- and national-level factors with VCT, and whether national economic development moderated the association between individual income and VCT. Individual income was based on country-specific income quintiles. National economic development was based on national gross domestic product per capita (GDP/c). Effect modification was evaluated with the likelihood ratio test (G(2)). Individuals eligible for the VCT question of the WHS were adults between the ages of 18-49 years; women who had given birth in the last 2 years were excluded from this question. VCT was more likely among higher income quintiles and in countries with higher GDP/c. GDP/c moderated the association between individual income and VCT whereby relative income differences in VCT were greater in countries with lower GDP/c (G(2)= 9.21; P= 0.002). Individual socio-demographic characteristics were also associated with the likelihood of a person having VCT. Relative socioeconomic inequalities in VCT coverage appear to decline when higher SES groups reach a certain level of coverage. These findings suggest that changes to international VCT programs may be necessary to moderate the relative VCT differences between high- and low-income individuals in lower GDP/c nations.

  5. Social Determinants of Health: Housing and Income.

    Science.gov (United States)

    Forchuk, Cheryl; Dickins, Kevin; Corring, Deborah J

    2016-01-01

    Social determinants of health such as housing and income have a large impact on mental health. Community-based initiatives have worked to address access to housing, prevent homelessness and assist people who are homeless with mental health problems. There have been several large research projects to tease out multiple subgroups such as youth and veterans and other individuals experiencing long-term homelessness. The issue of poverty has been addressed by exploring issues related to employment. The use of social enterprises is a promising practice to address issues around poverty, social inclusion and employment. Similarly, the community has worked to move hospital-based employment programs to the community.

  6. The effect of private tubewells on income and income inequality in rural Pakistan

    Science.gov (United States)

    Wang, Zhiyu; Huang, Qiuqiong; Giordano, Mark

    2015-08-01

    Since the introduction of private tubewells in rural Pakistan, farmers have increasingly used groundwater to supplement canal water for irrigation and improve the reliability of the water supply. Farmers obtain groundwater either from their own tubewells or from other well owners. This paper examines the effect of private tubewells on rural income, both in terms of income level and income distribution since it may differ across farmers with different irrigation status (only canal water, canal water and groundwater from own tubewell, and canal water and purchased groundwater). The results show that private tubewells work to enhance rural income and reduce income inequality in rural Pakistan.

  7. Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

    OpenAIRE

    Canatay HACIKÖYLÜ

    2016-01-01

    There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales. There have been many changes in these provisions over time, but the changes made didnt meet the needs, and they distorted the systematic structure of the Laws. For these and similar reasons, the income tax law draft has been prepared based on Income Tax Law and Corporate Tax Law. With the draft, the Income Tax Law No. 19...

  8. Pattern of Ownership and Income Distribution:In View of “Middle-Income Trap”

    OpenAIRE

    Liu Rui Na

    2016-01-01

    China comes into the ranks of middle-income countries, “middle-income trap” problem become highly attention. Income inequality is the most important factor of fall into this trap. By analyzing the actual information and data, finds out that the main reason for this widening gap between income distributions is the vigorous developments of the private owned company, led to the big gap of the income between owner of the company and normal workers. Then by analyzing and validating the actual math...

  9. Income inequality and schizophrenia: increased schizophrenia incidence in countries with high levels of income inequality.

    Science.gov (United States)

    Burns, Jonathan K; Tomita, Andrew; Kapadia, Amy S

    2014-03-01

    Income inequality is associated with numerous negative health outcomes. There is evidence that ecological-level socio-environmental factors may increase risk for schizophrenia. The aim was to investigate whether measures of income inequality are associated with incidence of schizophrenia at the country level. We conducted a systematic review of incidence rates for schizophrenia, reported between 1975 and 2011. For each country, national measures of income inequality (Gini coefficient) along with covariate risk factors for schizophrenia were obtained. Multi-level mixed-effects Poisson regression was performed to investigate the relationship between Gini coefficients and incidence rates of schizophrenia controlling for covariates. One hundred and seven incidence rates (from 26 countries) were included. Mean incidence of schizophrenia was 18.50 per 100,000 (SD = 11.9; range = 1.7-67). There was a significant positive relationship between incidence rate of schizophrenia and Gini coefficient (β = 1.02; Z = 2.28; p = .02; 95% CI = 1.00, 1.03). Countries characterized by a large rich-poor gap may be at increased risk of schizophrenia. We suggest that income inequality impacts negatively on social cohesion, eroding social capital, and that chronic stress associated with living in highly disparate societies places individuals at risk of schizophrenia.

  10. Household income, income inequality, and health-related quality of life measured by the EQ-5D in Shaanxi, China: a cross-sectional study.

    Science.gov (United States)

    Tan, Zhijun; Shi, Fuyan; Zhang, Haiyue; Li, Ning; Xu, Yongyong; Liang, Ying

    2018-03-14

    In advanced economies, economic factors have been found to be associated with many health outcomes, including health-related quality of life (HRQL), and people's health is affected more by income inequality than by absolute income. However, few studies have examined the association of income inequality and absolute income with HRQL in transitional economies using individual data. This paper focuses on the effects of county or district income inequality and absolute income on the HRQL measured by EQ-5D and the differences between rural and urban regions in Shaanxi province, China. Data were collected from the 2008 National Health Service Survey conducted in Shaanxi, China. The EQ-5D index based on Japanese weights was employed as a health indicator. The income inequality was calculated on the basis of self-reported income. The special requirements for complex survey data analysis were considered in the bivariate analysis and linear regression models. The mean of the EQ-5D index was 94.6. The EQ-5D index of people with low income was lower than that in the high-income group (for people in the rural region: 93.2 v 96.1, P gender, education, marital status, employment, medical insurance, and chronic disease, all the coefficients of the low-income group and high income inequality were significantly negative. After stratifying by income group, all the effects of high income inequality remained negative in both income groups. However, the coefficients of the models in the high income group were not statistically significant. Income inequality has damaging effects on HRQL in Shaanxi, China, especially for people with low income. In addition, people living in rural regions were more vulnerable to economic factors.

  11. Pattern of Ownership and Income Distribution:In View of “Middle-Income Trap”

    Directory of Open Access Journals (Sweden)

    Liu Rui Na

    2016-01-01

    Full Text Available China comes into the ranks of middle-income countries, “middle-income trap” problem become highly attention. Income inequality is the most important factor of fall into this trap. By analyzing the actual information and data, finds out that the main reason for this widening gap between income distributions is the vigorous developments of the private owned company, led to the big gap of the income between owner of the company and normal workers. Then by analyzing and validating the actual mathematical model, and turns out the same result. To solve the problem of “middle-income trap”, we must deal with the income inequality, need to strengthen the guidance and supervision while encourage the development of the private economy. Unswervingly adhere to the public sector of the economy’s dominant position, and continue to develop and perfect the public sector of the economy, along with the corresponding supporting measures.

  12. 20 CFR 404.1096 - Self-employment income.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Self-employment income. 404.1096 Section 404... INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1096 Self-employment income. (a) General. Self-employment income is the amount of your net...

  13. 26 CFR 1.1402(a)-8 - Community income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Community income. 1.1402(a)-8 Section 1.1402(a)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-8 Community income. (a) In case of an...

  14. 41 CFR 105-71.125 - Program income.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Program income. 105-71... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.125 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

  15. Marriage Meets the Joneses: Relative Income, Identity, and Marital Status

    Science.gov (United States)

    Watson, Tara; McLanahan, Sara

    2011-01-01

    This paper investigates the effect of relative income on marriage. Accounting flexibly for absolute income, the ratio between a man's income and a local reference group median is a strong predictor of marital status, but only for low-income men. Relative income affects marriage even among those living with a partner. A 10 percent higher reference…

  16. Household, psychosocial, and individual-level factors associated with fruit, vegetable, and fiber intake among low-income urban African American youth.

    Science.gov (United States)

    Trude, Angela Cristina Bizzotto; Kharmats, Anna Yevgenyevna; Hurley, Kristen Marie; Anderson Steeves, Elizabeth; Talegawkar, Sameera A; Gittelsohn, Joel

    2016-08-24

    Childhood obesity, one of the greatest challenges to public health, disproportionately affects low-income urban minority populations. Fruits and vegetables (FV) are nutrient dense foods that may be inversely associated with excessive weight gain. We aimed to identify the individual characteristic, psychosocial, and household factors influencing FV and fiber consumption in low-income African-American (AA) youth in Baltimore, MD. Cross-sectional analysis of data collected from 285 low-income AA caregiver-youth (age range: 10-14 y) dyads participating in the baseline evaluation of the B'More Healthy Communities for Kids obesity prevention trial. The Kid's Block FFQ was used to estimate daily intakes of FV (including 100 % fruit juice) and dietary fiber. Questionnaires were used to assess household socio-demographics, caregiver and youth food purchasing and preparation behavior, and youth psychosocial information. Ordered logit regression analyses were conducted to examine psychosocial and food-related behavior associated with FV and dietary fiber intake (quartile of intake) controlling for youth age, sex, BMI percentile, total calorie intake and household income. On average, youth consumed 1.5 ± 1.1 (M ± SD) servings of fruit, 1.8 ± 1.7 serving of vegetables, and 15.3 ± 10.9 g of fiber/day. There were no differences by gender, age or household income. Greater youth's healthy eating intentions and self-efficacy scores were associated with greater odds ratio for higher intake of FV and fiber (Intention: ORfruit 1.22; 95 % CI: 1.06-1.41, ORvegetable 1.31; 1.15-1.51 and ORfiber 1.46; 1.23-1.74, Self-efficacy: ORfruit 1.07; 1.03-1.12, ORvegetable 1.04; 1.01-1.09, ORfiber 1.10; 1.04-1.16). Youth receiving free/low-cost breakfast were more than twice as likely to have higher fiber intake than those who did not receive free breakfast (OR 2.7; 1.10; 6.9). In addition, youth shopping more frequently at supermarkets were more likely to have greater vegetable

  17. Household, psychosocial, and individual-level factors associated with fruit, vegetable, and fiber intake among low-income urban African American youth

    Directory of Open Access Journals (Sweden)

    Angela Cristina Bizzotto Trude

    2016-08-01

    Full Text Available Abstract Background Childhood obesity, one of the greatest challenges to public health, disproportionately affects low-income urban minority populations. Fruits and vegetables (FV are nutrient dense foods that may be inversely associated with excessive weight gain. We aimed to identify the individual characteristic, psychosocial, and household factors influencing FV and fiber consumption in low-income African-American (AA youth in Baltimore, MD. Methods Cross-sectional analysis of data collected from 285 low-income AA caregiver-youth (age range: 10–14 y dyads participating in the baseline evaluation of the B’More Healthy Communities for Kids obesity prevention trial. The Kid's Block FFQ was used to estimate daily intakes of FV (including 100 % fruit juice and dietary fiber. Questionnaires were used to assess household socio-demographics, caregiver and youth food purchasing and preparation behavior, and youth psychosocial information. Ordered logit regression analyses were conducted to examine psychosocial and food-related behavior associated with FV and dietary fiber intake (quartile of intake controlling for youth age, sex, BMI percentile, total calorie intake and household income. Results On average, youth consumed 1.5 ± 1.1 (M ± SD servings of fruit, 1.8 ± 1.7 serving of vegetables, and 15.3 ± 10.9 g of fiber/day. There were no differences by gender, age or household income. Greater youth’s healthy eating intentions and self-efficacy scores were associated with greater odds ratio for higher intake of FV and fiber (Intention: ORfruit 1.22; 95 % CI: 1.06–1.41, ORvegetable 1.31; 1.15–1.51 and ORfiber 1.46; 1.23–1.74, Self-efficacy: ORfruit 1.07; 1.03–1.12, ORvegetable 1.04; 1.01–1.09, ORfiber 1.10; 1.04–1.16. Youth receiving free/low-cost breakfast were more than twice as likely to have higher fiber intake than those who did not receive free breakfast (OR 2.7; 1.10; 6.9. In addition, youth shopping more

  18. Income differentiation of households in the CR

    Directory of Open Access Journals (Sweden)

    Jana Stávková

    2011-01-01

    Full Text Available The Czech Republic has recently experienced phases of economic growth and periods of economic crisis, this fact affects the standard of living and household behaviour and affects the formation of life-style. This paper deals with the income situation of households. The main source of data is EU SILC survey from the years 2005 to 2008.The result of the enquiry and processing of primary data is information about the average income per household member, the poverty level and the number of households at risk of poverty. For the formulation of income differentiation is used Gini coefficient. Attention is paid to factors that affect income inequality (the number of household members, social group, age. Information, about the income situation of households, is amended by following indicators of material deprivation. The paper also analyses the impact of social transfers on income inequality. The analysis and subsequent solving of the problem of income inequality may be contributed with further analysis of empirical data of this type.

  19. Medicare payment changes and physicians' incomes.

    Science.gov (United States)

    Weeks, William B; Wallace, Amy E

    2002-01-01

    An effort to control the physician portion of Medicare expenditures and to narrow the income gap between primary care and procedure-based physicians was effected through t he enactment of the Medicare Fee Schedule (MFS). To determine whether academic and private sector physicians' incomes had demonstrated changes consistent with payment changes, we collected income information from surveys of private sector physicians and academic physicians in six specialties: (1) family practice; (2) general internal medicine; (3) psychiatry; (4) general surgery; (5) radiology; and (6) anesthesiology. With the exception of general internal medicine, the anticipated changes in Medicare revenue were not closely associated with income changes in either the academic or private sector group. Academic physicians were underpaid, relative to their private sector counterparts, but modestly less so at the end of the period examined. Our findings suggest that using changes in payment schedules to change incomes in order to influence the attractiveness of different specialties, even with a very large payer, may be ineffective. Should academic incomes remain uncompetitive with private sector incomes, it may be increasingly difficult to persuade physicians to enter academic careers.

  20. Income inequality and health in Colombia

    Directory of Open Access Journals (Sweden)

    Sandra Rodríguez Acosta

    2016-07-01

    Full Text Available The purpose of this paper is twofold: first, to examine independent of the individual socioeconomic status, the effect of the contextual economic conditions on the self-rated health and, second, to explore region-level mechanisms that could explain the influence of the structural economic conditions on the low self-rated health status. For this, we use a multilevel analysis that allows us to distinguish between the individual and the contextual factors influencing the self-rated health. The results show that the socioeconomic status is an important determinant of the self-rated health of population in Colombia. However, significant differences remain in the health perception, even after controlling for individual wealth, education level and ethnicity. These differences only disappear when controlling for income inequality in the analysis.

  1. EU Integration and Harmonisation of Personal Income Taxation

    Directory of Open Access Journals (Sweden)

    Tomasz Wołowiec

    2011-07-01

    Full Text Available In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonise as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. Much of current harmonisation is “silent”, paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.

  2. Interregional income differentials and migration: their interrelationships.

    Science.gov (United States)

    Tabuchi, T

    1988-02-01

    "The major objective of this paper is to demonstrate that interregional income differential is exogenous to interregional net migration, but not conversely. Utilizing Japanese prefectural-based data for 1954-82, we conduct the following three kinds of analyses to confirm this statement. Firstly, a simple comparison of the crests of interregional time-series plots was made to see which occurred first. Secondly, Sims', 1972, test of causality was done to investigate causation between urban/rural income differential and net migration. Finally, per capita income and population share were examined by two-dimensional phase diagram for nine regions." (SUMMARY IN FRE AND GER) excerpt

  3. Brazilian sawn wood price and income elasticity

    Directory of Open Access Journals (Sweden)

    Rommel Noce

    2010-09-01

    Full Text Available This study estimated the sawn wood demand price and income elasticity. Specifically it was estimated the priceelasticity of sawn wood, the cross price elasticity of wood panels and the income elasticity of Brazilian GDP. A log-log model withcorrection through outline of the mobile average (MA(1 was used, adjusted for the period of 1971 to 2006, which showed to bestable, with satisfactory significance levels. It was observed that sawn wood demand is inelastic in relation to price and elastic inrelation to income.

  4. Trust, Welfare States and Income Equality

    DEFF Research Database (Denmark)

    Bergh, Andreas; Bjørnskov, Christian

    2014-01-01

    The cross-country correlation between social trust and income equality is well documented, but few studies examine the direction of causality. We show theoretically that by facilitating cooperation, trust may lead to more equal outcomes, while the feedback from inequality to trust is ambiguous....... Using a structural equation model estimated on a large country sample, we find that trust has a positive effect on both market and net income equality. Larger welfare states lead to higher net equality but neither net income equality nor welfare state size seems to have a causal effect on trust. We...

  5. 18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

    Science.gov (United States)

    2010-04-01

    ..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating... taxes, credit, that relate to service company operating income. ...

  6. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Science.gov (United States)

    2010-04-01

    ..., Provision for deferred income taxes-Credit, other income and deductions. 367.4112 Section 367.4112... deferred taxes and deferrals of taxes, credit, that relate to other income and deductions. ... Accounts Service Company Operating Income § 367.4112 Account 411.2, Provision for deferred income taxes...

  7. No More Second-Class Taxpayers: How Income Splitting Can Bring Fairness to Canada’s Single Income Families

    Directory of Open Access Journals (Sweden)

    Matt Krzepkowski

    2013-04-01

    Full Text Available The Canadian personal income tax system does not pay much attention to whether the amount of money an individual brings home is supplemented by the income of a spouse or not. That means that families where one spouse earns more than the other get taxed at a higher rate than families where two working partners earn the same total income split evenly between two paycheques. In fact, a family with just a single earner making $70,000 a year pays 30 per cent more in taxes every year than a family with two partners making $35,000 a year. A single-earner family taking in $120,000 a year pays the same income tax as a dualearning couple making $141,000 between them. The federal Conservative government has at least suggested it wants to finally level that playing field — nearly six decades after a royal commission recommended that the income tax system be changed to recognize total family household income, rather than focusing on each individual’s income. Given that Canada’s income tax system aims to treat people in similar circumstances as equally as possible, it is certainly time to let couples split their income so they do not face a penalty in higher tax rates than those faced by couples bringing home the same amount of total pay. While couples with just a single earner enjoy some advantages, a dual-earning couple does not — namely the extra time the stay-at-home spouse is able to use to raise children and produce other unpaid, home-based benefits — that can be accounted for using other means. Specifically, cutting out the transferability of the unused portion of the basic personal tax exemption for couples splitting income — requiring couples splitting their income to each earn money in order to use this credit — is one way to account for the difference in unpaid benefits that single-income families do typically enjoy more than dual-income couples. That is one mechanism; there may still be others the government might consider. But the

  8. Income Inequality and Its Consequences for Life Satisfaction: What Role Do Social Cognitions Play?

    Science.gov (United States)

    Schneider, Simone M.

    2012-01-01

    While it is generally agreed that income inequality affects an individual's well-being, researchers disagree on whether people living in areas of high income disparity report more or less happiness than those in more equal environments, thereby indicating the need to study how and why income inequality matters to the individual's well-being.…

  9. Legislated changes to federal pension income in Canada will adversely affect low income seniors' health.

    Science.gov (United States)

    Emery, J C Herbert; Fleisch, Valerie C; McIntyre, Lynn

    2013-12-01

    This study uses a population health intervention modeling approach to project the impact of recent legislated increases in age eligibility for Canadian federally-funded pension benefits on low income seniors' health, using food insecurity as a health indicator. Food insecurity prevalence and income source were assessed for unattached low income (seniors aged 65-69 years (population weighted n=151,485) using public use data from the Canadian Community Health Survey Cycle 4.1 (2007-2008). Seniors' benefits through federal public pension plans constituted the main source of income for the majority (79.4%) of low income seniors aged 65-69 years, in contrast to low income seniors aged 60-64 years who reported their main income from employment, employment insurance, Workers' Compensation, or welfare. The increase in income provided by federal pension benefits for low income Canadians 65 and over coincided with a pronounced (50%) decrease in food insecurity prevalence (11.6% for seniors ≥65 years versus 22.8% for seniors seniors' benefits in Canada from 65 to 67 years will negatively impact low income seniors' health, relegating those who are food insecure to continued hardship. © 2013.

  10. Impact of income and income inequality on infant health outcomes in the United States.

    Science.gov (United States)

    Olson, Maren E; Diekema, Douglas; Elliott, Barbara A; Renier, Colleen M

    2010-12-01

    The goal was to investigate the relationships of income and income inequality with neonatal and infant health outcomes in the United States. The 2000-2004 state data were extracted from the Kids Count Data Center. Health indicators included proportion of preterm births (PTBs), proportion of infants with low birth weight (LBW), proportion of infants with very low birth weight (VLBW), and infant mortality rate (IMR). Income was evaluated on the basis of median family income and proportion of federal poverty levels; income inequality was measured by using the Gini coefficient. Pearson correlations evaluated associations between the proportion of children living in poverty and the health indicators. Linear regression evaluated predictive relationships between median household income, proportion of children living in poverty, and income inequality for the 4 health indicators. Median family income was negatively correlated with all birth outcomes (PTB, r = -0.481; LBW, r = -0.295; VLBW, r = -0.133; IMR, r = -0.432), and the Gini coefficient was positively correlated (PTB, r = 0.339; LBW, r = 0.398; VLBW, r = 0.460; IMR, r = 0.114). The Gini coefficient explained a significant proportion of the variance in rate for each outcome in linear regression models with median family income. Among children living in poverty, the role of income decreased as the degree of poverty decreased, whereas the role of income inequality increased. Both income and income inequality affect infant health outcomes in the United States. The health of the poorest infants was affected more by absolute wealth than relative wealth.

  11. The development of income and income differentiation in the Czech Republic according to the EU SILC

    Directory of Open Access Journals (Sweden)

    Jana Přikrylová

    2011-01-01

    Full Text Available The report deals with a brief description of the EU SILC (European Union – Statistics on Income and Living Conditions statistical enquiry, which is pursued by the Czech Statistical Office accordingly to the European Union methodical instructions. The survey sampling proceeds in order to coordinate the methodical procedures in all EU countries according to the Regulation (EC 1177/2003; and in the long term, it is meant to acquire the data on the income and social situation of inhabitants. The survey enables to obtain the representative data on the particular types of households income distributions, the way, quality and financial claims of living, the household equipment of things for long-time usage. Every year the survey is extended by the households living conditions modulus.The object of the paper concerns the delimitation of Czech households income levels in the years of 2005–2008 with the basic income characteristics quantification. The primary data of EU SILC survey conducted in the years of 2005–2008 were used for the income and income differentiation analysis. The Czech economics development after the period of transformation refers to a low income differentiation, therefore the basic methodical tools of income differentiation (Gini coefficient, income deciles analysis, Theil index, Robin Hood index will be used to prove such a matter of fact. The attention will be paid to the delimitation of the main factors influencing the income differentiation. The poverty and households endangered by poverty present a frequent topic of proffesional and laic discussions. The basic tools for the poverty level determination will be applicated in the paper, as well as the low income group analysis in particular years with the principal characteristics delimitation. The typical sign of a low income group presents social security benefits, whose structure will be introduced in the paper. At the close, we will approach to the EU SILC survey results

  12. Analysis of Income Inequality Based on Income Mobility for Poverty Alleviation in Rural China

    Directory of Open Access Journals (Sweden)

    Tingting Li

    2015-12-01

    Full Text Available Since the reform and opening up, the Chinese economy has achieved sustained high-speed growth. However, the widening gaps in income, especially for rural China, seem to be a dark lining to these extraordinary achievements. Taking the duration of poverty into the consideration, this article analyzes the income inequality of rural per capita net income (RPCNI based on income mobility in rural China. Analysis results showed that Gini coefficient of RPCNI declined, but that income mobility was mainly limited in the interior for low- and high-income groups. Income inequalities rose sharply within eastern and western China from 1990 to 2010. Benefiting from the developed economy, the upward mobility was universal in eastern China. The spillover effect on neighboring poor counties was feeble in western China, which directly caused long-term rich and poor. The Gini coefficient of RPCNI in central China was always at a low level, corresponding to the phenomenon of short-term rich and long-term poor. In northeastern China, the Gini coefficient sharply decreased and the large body of income mobility between non-neighboring groups was quite remarkable. The spatial pattern of intra-provincial Gini coefficient and income mobility of RPCNI has been divided by the “HU line”, which is a “geo-demographic demarcation line” discovered by Chinese population geographer HU Huanyong in 1935. In southeastern China, the characteristics of income mobility of each county depended on the distance between the county and the capital city. The spatial pattern of income mobility of RPCNI in agricultural provinces was different from that in non-agricultural provinces. According to the income inequality and income mobility, appropriate welfare and development policies was proposed to combat rural poverty at both regional and provincial scales.

  13. The use of income information of census enumeration area as a proxy for the household income in a household survey

    Directory of Open Access Journals (Sweden)

    Vasconcellos Mauricio TL

    2009-09-01

    Full Text Available Abstract Background Some of the Census Enumeration Areas' (CEA information may help planning the sample of population studies but it can also be used for some analyses that require information that is more difficult to obtain at the individual or household level, such as income. This paper verifies if the income information of CEA can be used as a proxy for household income in a household survey. Methods A population-based survey conducted from January to December 2003 obtained data from a probabilistic sample of 1,734 households of Niterói, Rio de Janeiro, Brazil. Uniform semi-association models were adjusted in order to obtain information about the agreement/disagreement structure of data. The distribution of nutritional status categories of the population of Niterói according to income quintiles was performed using both CEA- and household-level income measures and then compared using Wald statistics for homogeneity. Body mass index was calculated using body mass and stature data measured in the households and then used to define nutritional status categories according to the World Health Organization. All estimates and statistics were calculated accounting for the structural information of the sample design and a significance level lower than 5% was adopted. Results The classification of households in the quintiles of household income was associated with the classification of these households in the quintiles of CEA income. The distribution of the nutritional status categories in all income quintiles did not differ significantly according to the source of income information (household or CEA used in the definition of quintiles. Conclusion The structure of agreement/disagreement between quintiles of the household's monthly per capita income and quintiles of the head-of-household's mean nominal monthly income of the CEA, as well as the results produced by these measures when they were associated with the nutritional status of the population

  14. 42 CFR 435.222 - Individuals under age 21 who meet the income and resource requirements of AFDC.

    Science.gov (United States)

    2010-10-01

    ... THE STATES, DISTRICT OF COLUMBIA, THE NORTHERN MARIANA ISLANDS, AND AMERICAN SAMOA Options for... adoptions subsidized in full or in part by a public agency. (3) Individuals in nursing facilities when nursing facility services are provided under the plan to individuals within the age group selected under...

  15. Income inequality: Implications and relevant economic policies

    Directory of Open Access Journals (Sweden)

    Arestis Philip

    2016-01-01

    Full Text Available The aim of this contribution is to discuss closely the implications of income inequality and the economic policies to tackle it, especially so in view of inequality being one of the main causes of the 2007/2008 international financial crisis and the “great recession” that subsequently emerged. Wealth inequality is also important in this respect, but the focus is on income inequality. Ever since the financial crisis and the subsequent “great recession”, inequality of income, and wealth, has increased and the demand for economic policy initiatives to produce a more equal distribution of income and wealth has become more urgent. Such reduction would help to increase the level of economic activity as has been demonstrated again more recently. A number of economic policy initiatives for this purpose will be the focus of this contribution.

  16. 22 CFR 226.82 - Program income.

    Science.gov (United States)

    2010-04-01

    ... Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Additional Provisions For Awards to Commercial Organizations § 226.82 Program income. The... commercial organization. ...

  17. Opportunities for Increased Production, Utilization and Income ...

    African Journals Online (AJOL)

    ALVs) and help realize their potential as sources of food and income, a case study was undertaken under the IPGRI programme on ALVs. The study was aimed at determining the priority ALVs and assessing their status in terms of

  18. Income inequality and the business cycle

    Directory of Open Access Journals (Sweden)

    Shahee Mostafa

    2015-01-01

    Full Text Available This paper first examines the relationship between ordinary least squares estimators of consumption and investment for 36 selected countries with their respective Gini indices. The analysis shows that income inequality is consistent with a smaller estimator of consumption and a greater estimator of investment. Second, the cycles of GDP, consumption and investment are dated separately to determine how the deepness and duration of cycles of those variables are correlated with the Gini indices of countries. The results show that income inequality leads to a deeper and longer decline of GDP, which causes a greater cumulative income loss of GDP during recession, and a somewhat faster speed of recovery during expansion. Likewise, the result of a correlation between Gini indices and the number of cycles in consumption, investment and GDP indicate that income inequality is associated with a greater number of cycles in consumption and GDP and a lower number of cycles in investment.

  19. Trends in Intergenerational Income Mobility in Denmark

    DEFF Research Database (Denmark)

    Munk, Martin David

    ) intergenerational elasticity of parent-child income increases between 1962 and 1982, indicating a decrease in social mobility across the period. We have used the cohorts 1962, 1967, 1972, 1977 and 1982 in the analysis in the period 1980-2012. Estimates proved very sensitive to changes in the (average) parental age......We study Intergenerational Income Mobility over time. (we do not do earnings mobility, here). The results are very preliminary! Compared to other countries IIM seems to relatively high in Denmark (around 0.2), so IGE is small, but is IIM also stable over time? We show that the (unconditional...... of outcome (PAO) and child age of outcome (CAO), particularly in respect to the latter. Indeed, depending on CAO (conditional on a fixed PAO), estimates for the 1962 cohort range from -0,14 (age 20) to 0,19 (age 50). Findings suggest that income measured at (roughly) age 35 or less reflect transitory income...

  20. Cancer Outcomes in Low-Income Elders

    Data.gov (United States)

    U.S. Department of Health & Human Services — Cancer Outcomes in Low-Income Elders, Is There An Advantage to Being on Medicaid Because of reduced financial barriers, dual Medicare-Medicaid enrollment of...

  1. 5 CFR 2634.302 - Income.

    Science.gov (United States)

    2010-01-01

    ... participant in a retirement plan of Coastal Airlines. Pursuant to such plan, the official and his spouse... has an ownership interest in a fast-food restaurant, from which she receives $10,000 in annual income...

  2. Taxation, Transfer Income and Stock Market Participation

    DEFF Research Database (Denmark)

    Fischer, Marcel; Astrup Jensen, Bjarne

    We study a redistributive tax system that taxes income and redistributes tax revenues in such a way that relatively rich agents are net contributors to relatively poor agents. The closed-form solution of our model allows two main conclusions: (i) Despite ongoing transfers, wealth levels are not h......We study a redistributive tax system that taxes income and redistributes tax revenues in such a way that relatively rich agents are net contributors to relatively poor agents. The closed-form solution of our model allows two main conclusions: (i) Despite ongoing transfers, wealth levels...... are not harmonized because poorer agents mainly use their transfer income to finance present consumption. (ii) Since the evolution of the economy determines both the level of tax revenues and the evolution of the stock market, transfer income is subject to stock market risk. Hence, poorer agents optimally reduce...

  3. Income Distribution Determinants and Inequality – International Comparison

    OpenAIRE

    Škare, Marinko; Stjepanovic, Saša

    2014-01-01

    This study shows the relationship between income distribution and other relevant economic variables and their impact on income distribution. Panel data analysis is used to study 200 world economies and identify main income determinants. Using such a large panel to study income distribution and inequality of household income make empirical results of this study significant. Paper results show there is a large discrepancy of income distribution measured by household consumption for different cl...

  4. The Chinese Economy and Income Inequality among East Asian Countries

    OpenAIRE

    Sumie Sato; Mototsugu Fukushige

    2010-01-01

    Using the Atkinson inequality measure of income distribution, we analyze the impact of China as a single country and examine the effect of its domestic income inequality on total income inequality among East Asian countries. First, we find that China's domestic income inequality exacerbated income inequality among East Asian countries from the 1980s, and this effect became even more pronounced from 1990. Second, the growth of China's per capita GDP had an equalizing effect on income distribut...

  5. How do we value our income from which we save?

    OpenAIRE

    Barbara Liberda; Marek Pęczkowski; Ewa Gucwa-Leśny

    2011-01-01

    In this paper we analyze the relationship between the perception of income as satisfying household needs and saving rate of this household. Using the multinomial logit regression function we measure the probability of a household to fall into one of the groups categorized by the subjective perception of income in relation to the current household disposable income. The variable specified for the valuation of income is income perception, defined as a class of observed disposable income located...

  6. The Path Analysis of Farmers' Income Structure in Yunnan Province

    OpenAIRE

    XIAO, Yongtian; CUI, Yu; HU, Lijia

    2015-01-01

    The problem of farmers' income growth is the key of issues concerning agriculture, countryside and farmers, so the farmers’ income growth is the fundamental starting point for agricultural and rural economic development. In this paper, we use the statistics concerning farmers' income in Yunnan Province from 1995 to 2012, to perform the path analysis of components of farmers' income in Yunnan Province, study the path of influence of components of farmers' income on farmers' net income, and t...

  7. 42 CFR 436.210 - Individuals who meet the income and resource requirements of the cash assistance programs.

    Science.gov (United States)

    2010-10-01

    ... ELIGIBILITY IN GUAM, PUERTO RICO, AND THE VIRGIN ISLANDS Options for Coverage as Categorically Needy Options... programs. The agency may provide Medicaid to any group or groups of individuals specified under § 436.201(a...

  8. 42 CFR 436.222 - Individuals under age 21 who meet the income and resource requirements of AFDC.

    Science.gov (United States)

    2010-10-01

    ... GUAM, PUERTO RICO, AND THE VIRGIN ISLANDS Options for Coverage as Categorically Needy Options for... nursing facility services are provided under the plan to individuals within the age group selected under...

  9. Optimal Commodity Taxation and Income Distribution

    OpenAIRE

    Benassi, Corrado; Randon, Emanuela

    2015-01-01

    We consider the interplay between income distribution and optimal commodity taxation, linking equity issues to optimal taxes through the effect of income distribution on market demand and its price elasticity. We find conditions to conciliate the equity and efficiency tradeoff and to assess the impact of inequality changes on the optimal taxation of necessity and luxury goods. We show that the regressivity or progressivity of the tax system is determined by the distribution of luxuries and ne...

  10. Internal migration and income of immigrant families

    OpenAIRE

    Rashid, Saman

    2004-01-01

    Using a longitudinal dataset from the years 1995 and 2000, respectively, this study examines whether migration within the host country of Sweden generates higher total annual income for (two-earner) immigrant families. The empirical findings indicate that internal migration generates a positive outcome in terms of higher family income for newly arrived refugee-immigrant families. Further, with the length of residence in the host country, the monetary gain accruing from internal migration decr...

  11. AREVA net income: 649 million euros

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-03-15

    This document presents the financial statements for 2006 of Areva group: net income: 649 million euros; backlog up by 24.6% to 25.6 billion euros; steady growth of sales revenue: + 7.3%1 to 10.863 billion euros; operating income of 407 million euros: excellent divisional performance and constitution of a significant provision for the OL3 project in Finland; dividend proposed to Annual General Meeting of Shareholders: 8.46 euros per share.

  12. AREVA net income: 649 million euros

    International Nuclear Information System (INIS)

    2007-03-01

    This document presents the financial statements for 2006 of Areva group: net income: 649 million euros; backlog up by 24.6% to 25.6 billion euros; steady growth of sales revenue: + 7.3%1 to 10.863 billion euros; operating income of 407 million euros: excellent divisional performance and constitution of a significant provision for the OL3 project in Finland; dividend proposed to Annual General Meeting of Shareholders: 8.46 euros per share

  13. Democracy, property rights, income equality, and corruption

    OpenAIRE

    Dong, Bin; Torgler, Benno

    2011-01-01

    This paper presents theoretical and empirical evidence on the nexus between corruption and democracy. We establish a political economy model where the effect of democracy on corruption is conditional on income distribution and property rights protection. Our empirical analysis with cross-national panel data provides evidence that is consistent with the theoretical prediction. Moreover, the effect of democratization on corruption depends on the protection of property rights and income equality...

  14. SMEs’ corporate income tax compliance in Tanzania

    OpenAIRE

    Mahangila, Deogratius Ng'winula

    2014-01-01

    Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the ...

  15. A Hierarchy Model of Income Distribution

    OpenAIRE

    Fix, Blair

    2018-01-01

    Based on worldly experience, most people would agree that firms are hierarchically organized, and that pay tends to increase as one moves up the hierarchy. But how this hierarchical structure affects income distribution has not been widely studied. To remedy this situation, this paper presents a new model of income distribution that explores the effects of social hierarchy. This ‘hierarchy model’ takes the limited available evidence on the structure of firm hierarchies and generalizes it to c...

  16. Education Vouchers, Growth and Income Inequality

    OpenAIRE

    Buly A Cardak

    2004-01-01

    This paper uses a growth model with public and private education alternatives to investigate the implications of education voucher for economic growth and the evolution of income inequality. The results indicate that introducing education vouchers can increase economic growth. families that switch from public to private education due to vouchers experience higher incomes, leading to growth in the tax base which in turn raises public education expenditures and increases the growth of the whole...

  17. Coping with low incomes and cold homes

    International Nuclear Information System (INIS)

    Anderson, Will; White, Vicki; Finney, Andrea

    2012-01-01

    This paper presents findings from a study of low-income households in Great Britain which explored households’ strategies for coping both with limited financial resources in the winter months, when demand for domestic energy increases, and, in some cases, with cold homes. The study combined a national survey of 699 households with an income below 60 per cent of national median income with in-depth interviews with a subsample of 50 households. The primary strategy adopted by low-income households to cope with financial constraint was to reduce spending, including spending on essentials such as food and fuel, and thereby keep up with core financial commitments. While spending on food was usually reduced by cutting the range and quality of food purchased, spending on energy was usually reduced by cutting consumption. Sixty-three per cent of low-income households had cut their energy consumption in the previous winter and 47 per cent had experienced cold homes. Improvements to the thermal performance of homes reduced but did not eliminate the risk of going cold as any heating cost could be a burden to households on the lowest incomes. Householders’ attitudes were central to their coping strategies, with most expressing a determination to ‘get by’ come what may.

  18. Income Distribution Determinants and Inequality – International Comparison

    Directory of Open Access Journals (Sweden)

    Marinko Škare

    2014-08-01

    Full Text Available This study shows the relationship between income distribution and other relevant economic variables and their impact on income distribution. Panel data analysis is used to study 200 world economies and identify main income determinants. Using such a large panel to study income distribution and inequality of household income make empirical results of this study significant. Paper results show there is a large discrepancy of income distribution measured by household consumption for different classes (income deciles. Inflation, unemployment, export, labour force, population and unemployment however are the main determinants between income distribution dynamics according to the result of this study.

  19. Income inequality and income mobility in the Scandinavian countries compared to the United States

    OpenAIRE

    Aaberge, Rolf; Björklund, Anders; Jäntti, Markus; Palme, Mårten; Pedersen, Peder J.; Smith, Nina; Wennemo, Tom

    1996-01-01

    This paper compares income inequality and income mobility in the Scandinavian countries and the United States during the 1980's. The results demonstrate that inequality is greater in the United States than in the Scandinavian countries and that the ranking of countries with respect to inequality remains unchanged when the accounting period of income is extended from one to 11 years. The pattern of mobility turns out to be remarkably similar despite major differences in labor market and social...

  20. King eider use an income strategy for egg production: a case study for incorporating individual dietary variation into nutrient allocation research

    Science.gov (United States)

    Oppel, Steffen; Powell, Abby N.; O'Brien, Diane M.

    2010-01-01

    The use of stored nutrients for reproduction represents an important component of life-history variation. Recent studies from several species have used stable isotopes to estimate the reliance on stored body reserves in reproduction. Such approaches rely on population-level dietary endpoints to characterize stored reserves (“capital”) and current diet (“income”). Individual variation in diet choice has so far not been incorporated in such approaches, but is crucial for assessing variation in nutrient allocation strategies. We investigated nutrient allocation to egg production in a large-bodied sea duck in northern Alaska, the king eider (Somateria spectabilis). We first used Bayesian isotopic mixing models to quantify at the population level the amount of endogenous carbon and nitrogen invested into egg proteins based on carbon and nitrogen isotope ratios. We then defined the isotopic signature of the current diet of every nesting female based on isotope ratios of eggshell membranes, because diets varied isotopically among individual king eiders on breeding grounds. We used these individual-based dietary isotope signals to characterize nutrient allocation for each female in the study population. At the population level, the Bayesian and the individual-based approaches yielded identical results, and showed that king eiders used an income strategy for the synthesis of egg proteins. The majority of the carbon and nitrogen in albumen (C: 86 ± 18%, N: 99 ± 1%) and the nitrogen in lipid-free yolk (90 ± 15%) were derived from food consumed on breeding grounds. Carbon in lipid-free yolk derived evenly from endogenous sources and current diet (exogenous C: 54 ± 24%), but source contribution was highly variable among individual females. These results suggest that even large-bodied birds traditionally viewed as capital breeders use exogenous nutrients for reproduction. We recommend that investigations of nutrient allocation should incorporate individual

  1. Population health in an era of rising income inequality: USA, 1980-2015.

    Science.gov (United States)

    Bor, Jacob; Cohen, Gregory H; Galea, Sandro

    2017-04-08

    Income inequality in the USA has increased over the past four decades. Socioeconomic gaps in survival have also increased. Life expectancy has risen among middle-income and high-income Americans whereas it has stagnated among poor Americans and even declined in some demographic groups. Although the increase in income inequality since 1980 has been driven largely by soaring top incomes, the widening of survival inequalities has occurred lower in the distribution-ie, between the poor and upper-middle class. Growing survival gaps across income percentiles since 2001 reflect falling real incomes among poor Americans as well as an increasingly strong association between low income and poor health. Changes in individual risk factors such as smoking, obesity, and substance abuse play a part but do not fully explain the steeper gradient. Distal factors correlated with rising inequality including unequal access to technological innovations, increased geographical segregation by income, reduced economic mobility, mass incarceration, and increased exposure to the costs of medical care might have reduced access to salutary determinants of health among low-income Americans. Having missed out on decades of income growth and longevity gains, low-income Americans are increasingly left behind. Without interventions to decouple income and health, or to reduce inequalities in income, we might see the emergence of a 21st century health-poverty trap and the further widening and hardening of socioeconomic inequalities in health. Copyright © 2017 Elsevier Ltd. All rights reserved.

  2. Psychosocial interventions for children exposed to traumatic events in low- and middle-income countries: study protocol of an individual patient data meta-analysis

    NARCIS (Netherlands)

    Purgato, M.; Gross, A.L.; Jordans, M.J.D.; de Jong, J.T.V.M.; Barbui, C.; Tol, W.

    2014-01-01

    Background: The burden of mental health and psychosocial problems in children exposed to traumatic events in humanitarian settings in low- and middle-income countries is substantial. An increasing number of randomized studies has shown promising effects of psychosocial interventions, but this

  3. 42 CFR 435.229 - Optional targeted low-income children.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Optional targeted low-income children. 435.229... Coverage of Families and Children § 435.229 Optional targeted low-income children. The agency may provide Medicaid to— (a) All individuals under age 19 who are optional targeted low-income children as defined in...

  4. 77 FR 25787 - Low Income Taxpayer Clinic Grant Program; Availability of 2013 Grant Application Package

    Science.gov (United States)

    2012-05-01

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Low Income Taxpayer Clinic Grant Program... Package and Guidelines (Publication 3319) for organizations interested in applying for a Low Income... nominal fee to low income taxpayers involved in tax controversies with the IRS, or inform individuals for...

  5. 42 CFR 436.811 - Medically needy income standard: General requirements.

    Science.gov (United States)

    2010-10-01

    ... THE VIRGIN ISLANDS Financial Requirements for the Medically Needy Medically Needy Income Standard... groups that meets the requirements of this section. (b) The income standard must take into account the... the State's covered medically needy group or groups of individuals under § 436.301. (d) The income...

  6. Income, Poverty, and Material Hardship Among Older Americans

    Directory of Open Access Journals (Sweden)

    Helen Levy

    2015-11-01

    Full Text Available Using data from the 2008 and 2010 waves of the Health and Retirement Study to analyze the determinants of material hardship among individuals ages sixty-five and older, I look at five self-reported hardships: food insecurity, skipped meals, medication cutbacks, difficulty paying bills, and dissatisfaction with one's financial situation. One-fifth of the elderly report one or more of these hardships. Although hardship is more likely for those with low incomes, most older Americans experiencing hardship are not poor. I analyze whether alternative measures of resources do a better job of predicting hardship than does income relative to the federal poverty threshold. I find that spending relative to the poverty threshold does a worse job predicting hardship than does income relative to poverty. Subtracting out-of-pocket medical spending from income yields a measure that is an even better predictor of hardship. In multivariate models, I find that self-reported health, activity limitations, and disability are significant predictors of hardship. Having reliable children (as assessed by the respondent or an able-bodied spouse reduces the likelihood of hardship. Poor health increases hardship through three channels: by lowering income, by increasing out-of-pocket medical spending, and through its direct effect on hardship. The first two of these—lower income and higher medical spending—are much less quantitatively important than the third; in a nutshell, poor health makes it harder to get by with less.

  7. Income inequality, trust, and population health in 33 countries.

    Science.gov (United States)

    Elgar, Frank J

    2010-11-01

    I examined the association between income inequality and population health and tested whether this association was mediated by interpersonal trust or public expenditures on health. Individual data on trust were collected from 48 641 adults in 33 countries. These data were linked to country data on income inequality, public health expenditures, healthy life expectancy, and adult mortality. Regression analyses tested for statistical mediation of the association between income inequality and population health outcomes by country differences in trust and health expenditures. Income inequality correlated with country differences in trust (r = -0.51), health expenditures (r = -0.45), life expectancy (r = -0.74), and mortality (r = 0.55). Trust correlated with life expectancy (r = 0.48) and mortality (r = -0.47) and partly mediated their relations to income inequality. Health expenditures did not correlate with life expectancy and mortality, and health expenditures did not mediate links between inequality and health. Income inequality might contribute to short life expectancy and adult mortality in part because of societal differences in trust. Societies with low levels of trust may lack the capacity to create the kind of social supports and connections that promote health and successful aging.

  8. Improved nonhuman animal welfare is related more to income equality than it is to income.

    Science.gov (United States)

    Morris, Michael C

    2013-01-01

    The link between nonhuman animal welfare, income, and income inequality (Gini coefficient) was tested using consumption of animal products, laws protecting animals on the farm from the worst abuses, and animals used in experimentation as indicators. Experimentation on all animals and on rodents significantly increased in high-income European countries, although there was some evidence that the increase in experimentation on cats and dogs started to flatten out for the highest income countries. Consumption of all flesh products in high-income countries declined in more equal societies. More equal high-income countries also had stricter regulations protecting animals, although the same correlation was not seen between U.S. states. In New Zealand, there was some evidence that testing on cats and dogs declined during years when equality was improving. The results provide little evidence for a Kuznets effect of income on animal welfare, with the possible exception of companion animal treatment. They do, however, suggest that greater equality can be a predictor for better treatment of animals. Previous research has strongly suggested that social conditions for humans improve with greater equality. The same may be true for nonhuman animals. Alternatively, conditions conducive to improving human income equality may also lead to better animal welfare outcomes.

  9. China's New Rural Income Support Policy: Impacts on Grain Production and Rural Income Inequality

    NARCIS (Netherlands)

    Heerink, N.; Kuiper, M.H.; Shi Xiaoping, X.

    2006-01-01

    This paper analyses the impact of agricultural tax abolition and direct income payments to grain farmers on grain production and rural inequality in China. To separate the impact of the income support measures from recent price trends for grains and inputs, and to account for differences in

  10. Decomposition of the Inequality of Income Distribution by Income Types—Application for Romania

    Science.gov (United States)

    Andrei, Tudorel; Oancea, Bogdan; Richmond, Peter; Dhesi, Gurjeet; Herteliu, Claudiu

    2017-09-01

    This paper identifies the salient factors that characterize the inequality income distribution for Romania. Data analysis is rigorously carried out using sophisticated techniques borrowed from classical statistics (Theil). Decomposition of the inequalities measured by the Theil index is also performed. This study relies on an exhaustive (11.1 million records for 2014) data-set for total personal gross income of Romanian citizens.

  11. Management of severe acute malnutrition in low-income and middle-income countries

    Science.gov (United States)

    Kwashiorkor and marasmus, collectively termed severe acute malnutrition (SAM), account for at least 10% of all deaths among children under 5 years of age worldwide, virtually all of them in low-income and middle-income countries. A number of risk factors, including seasonal food insecurity, environm...

  12. Trends in social assistance, minimum income benefits and income polarization in an international perspective

    NARCIS (Netherlands)

    Wang, J.

    2016-01-01

    This thesis collects six empirical studies regarding the developments of social assistance benefits, their determinants and the impact of the benefit changes on income polarization. The first study suggests that the real minimum income benefit levels increased in many OECD countries whilst minimum

  13. Global effects of income and income inequality on adult height and sexual dimorphism in height.

    Science.gov (United States)

    Bogin, Barry; Scheffler, Christiane; Hermanussen, Michael

    2017-03-01

    Average adult height of a population is considered a biomarker of the quality of the health environment and economic conditions. The causal relationships between height and income inequality are not well understood. We analyze data from 169 countries for national average heights of men and women and national-level economic factors to test two hypotheses: (1) income inequality has a greater association with average adult height than does absolute income; and (2) neither income nor income inequality has an effect on sexual dimorphism in height. Average height data come from the NCD-RisC health risk factor collaboration. Economic indicators are derived from the World Bank data archive and include gross domestic product (GDP), Gross National Income per capita adjusted for personal purchasing power (GNI_PPP), and income equality assessed by the Gini coefficient calculated by the Wagstaff method. Hypothesis 1 is supported. Greater income equality is most predictive of average height for both sexes. GNI_PPP explains a significant, but smaller, amount of the variation. National GDP has no association with height. Hypothesis 2 is rejected. With greater average adult height there is greater sexual dimorphism. Findings support a growing literature on the pernicious effects of inequality on growth in height and, by extension, on health. Gradients in height reflect gradients in social disadvantage. Inequality should be considered a pollutant that disempowers people from the resources needed for their own healthy growth and development and for the health and good growth of their children. © 2017 Wiley Periodicals, Inc.

  14. Tax Bunching, Income Shifting and Self-employment

    DEFF Research Database (Denmark)

    le Maire, Christian Daniel; Schjerning, Bertel

    2013-01-01

    was neglected in this case, we would estimate a taxable income elasticity in the range of 0.43-0.53 and conclude that taxable incomes were highly sensitive to changes in marginal tax rates. We show, however, that more than half of the bunching in taxable income is driven by intertemporal income shifting...

  15. Income and Poverty. What the 1990 Census Says about Minnesota.

    Science.gov (United States)

    Tichy, John; Craig, William J.

    This report is a look at what the 1990 Census has to say about income and poverty in Minnesota and its major metropolitan area, the Twin Cities (Minneapolis and Saint Paul). The report is organized into five parts, each addressing a different variation on the central theme of income and poverty: (1) Income Overview; (2) Income Types; (3) Poverty…

  16. 26 CFR 1.1301-1 - Averaging of farm income.

    Science.gov (United States)

    2010-04-01

    ... January 1, 2003, rental income based on a share of a tenant's production determined under an unwritten... the Collection of Income Tax at Source on Wages (Federal income tax withholding), or the amount of net... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Averaging of farm income. 1.1301-1 Section 1...

  17. Divergent Fortunes: Top Incomes and the Middle Class in Pennsylvania

    Science.gov (United States)

    Price, Mark; Sommeiller, Estelle; Wazeter, Ellis; Basurto, Luis

    2014-01-01

    The pace of income growth since the 1970s has been slower for Pennsylvanians than in the 30 years following 1945. In addition to being slower, income growth since the 1970s has also been lopsided, with a small fraction of the highest-income households capturing most income growth in Pennsylvania. This report examines the extent to which these…

  18. 26 CFR 1.7704-3 - Qualifying income.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Qualifying income. 1.7704-3 Section 1.7704-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.7704-3 Qualifying income. (a) Certain investment income—(1...

  19. Increasing the Capital Income Tax Leads to Faster Growth

    NARCIS (Netherlands)

    Uhlig, H.F.H.V.S.; Yanagawa, N.

    1994-01-01

    This paper shows that under rather mild conditions, higher capital income taxes lead to faster growth in an overlapping generations economy with endogenous growth. Government expenditures are financed with labor income taxes as well as capital income taxes. Since capital income accrues to the old,

  20. 75 FR 78157 - Farmer and Fisherman Income Averaging

    Science.gov (United States)

    2010-12-15

    ... to the averaging of farm and fishing income in computing income tax liability. The regulations...: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read in part as... section 1 tax would be increased if one-third of elected farm income were allocated to each year. The...

  1. Outward migration may alter population dynamics and income inequality

    Science.gov (United States)

    Shayegh, Soheil

    2017-11-01

    Climate change impacts may drive affected populations to migrate. However, migration decisions in response to climate change could have broader effects on population dynamics in affected regions. Here, I model the effect of climate change on fertility rates, income inequality, and human capital accumulation in developing countries, focusing on the instrumental role of migration as a key adaptation mechanism. In particular, I investigate how climate-induced migration in developing countries will affect those who do not migrate. I find that holding all else constant, climate change raises the return on acquiring skills, because skilled individuals have greater migration opportunities than unskilled individuals. In response to this change in incentives, parents may choose to invest more in education and have fewer children. This may ultimately reduce local income inequality, partially offsetting some of the damages of climate change for low-income individuals who do not migrate.

  2. Modern Trends in the Formation of Household Incomes in Ukraine

    Directory of Open Access Journals (Sweden)

    Andrey N. Zaika

    2014-03-01

    Full Text Available The article is devoted to modern trends in the formation of household incomes in Ukraine, finding the relation between different types of income on the basis of statistical and financial classification. Identifying modern trends in the generation of household income is important for the disclosure of labour market formation. Formation of a diversified system of household incomes, harmoniously combining both primary and secondary incomes, incomes from the payment of wage labour, entrepreneurship and self-employment, as well as other types of income, can protect people during crises in the financial and real sectors of the economy.

  3. Income inequality in the developing world.

    Science.gov (United States)

    Ravallion, Martin

    2014-05-23

    Should income inequality be of concern in developing countries? New data reveal less income inequality in the developing world than 30 years ago. However, this is due to falling inequality between countries. Average inequality within developing countries has been slowly rising, though staying fairly flat since 2000. As a rule, higher rates of growth in average incomes have not put upward pressure on inequality within countries. Growth has generally helped reduce the incidence of absolute poverty, but less so in more unequal countries. High inequality also threatens to stall future progress against poverty by attenuating growth prospects. Perceptions of rising absolute gaps in living standards between the rich and the poor in growing economies are also consistent with the evidence. Copyright © 2014, American Association for the Advancement of Science.

  4. Optimal social insurance with linear income taxation

    DEFF Research Database (Denmark)

    Bovenberg, Lans; Sørensen, Peter Birch

    2009-01-01

    We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard in disab...... in disability insurance is absent. Imperfect insurance is optimal because it encourages workers to insure themselves against disability by working and saving more, thereby alleviating the distortionary impact of the redistributive income tax on labor supply and savings.......We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard...

  5. Should we worry about income inequality?

    Science.gov (United States)

    Wade, Robert Hunter

    2006-01-01

    Liberals (in the European sense) argue that a liberal free-market economic policy regime-nationally and globally-is good for economic growth and poverty reduction and for keeping income inequality within tolerable limits. Second, they argue that substantial income inequality is desirable because of its good effects on other things, notably incentives, innovation, and panache; and conversely, they dismiss concerns about growing inequality as "the politics of envy." Third, they argue that the core liberal theory of capitalist political economy satisfactorily explains the central tendencies in the role of the state in advanced capitalist economies. This essay challenges all three arguments on both conceptual and empirical grounds. It then suggests why the arguments are nevertheless widely accepted, proposes criteria for deciding how much inequality is fair, and ends by suggesting ways for achieving higher salience for income redistribution (downwards) in political agendas.

  6. End of incoming ICMP (“pings”)

    CERN Multimedia

    The Computer Security team

    2016-01-01

    Following the campaign of January 2016 on blocking incoming ICMP ("ping") requests from the Internet towards devices connected to the CERN wireless network (see here), the Computer Security Team is now planning blocking incoming "pings" also to any other device connected to the office network (GPN) and the computer centre network (ITS).    This should further reduce the exposure of the CERN networks and its devices to the Internet and counter the threat of external parties mapping any device connected to these CERN networks. "Pings" to servers in the CERN computer centre via the LHCONE and LHCOPN networks (i.e. from WLCG Tier-1 and Tier-2 centres) as well as "pings" to the LXPLUS computing cluster will remain possible. Outgoing "pings" towards the Internet and within CERN will continue to work. Incoming ICMP ("ping") from the Internet towards devices connected to the GPN will be stoppe...

  7. Price and Income Elasticities of Russian Exports

    Directory of Open Access Journals (Sweden)

    Bernardina Algieri

    2004-12-01

    Full Text Available The paper gauges export demand elasticities for Russia using an Error Correction technique within a cointegration framework. An extended version of the Imperfect Substitutes Model has been implemented to estimate the sensitivity of Russian exports without oil components to price and to Russian and world income. Our results suggest a robust and negative long run cointegration relationship between the real effective exchange rate, defined as the weighted average of the rouble’s exchange rates versus a basket of the three currencies with the largest share in the trade turnover adjusted to incorporate inflation rate differences (the ratio of the domestic price indices to the foreign price indices, and Russian exports. An increase in exports by 24% is caused by a real depreciation by 10%. Furthermore, a 10% growth in world income leads to a 33% rise in exports. Finally, exports drop by 14% whenever a 10% increase in domestic income occurs

  8. Race, Neighborhood Economic Status, Income Inequality and Mortality.

    Directory of Open Access Journals (Sweden)

    Nicolle A Mode

    Full Text Available Mortality rates in the United States vary based on race, individual economic status and neighborhood. Correlations among these variables in most urban areas have limited what conclusions can be drawn from existing research. Our study employs a unique factorial design of race, sex, age and individual poverty status, measuring time to death as an objective measure of health, and including both neighborhood economic status and income inequality for a sample of middle-aged urban-dwelling adults (N = 3675. At enrollment, African American and White participants lived in 46 unique census tracts in Baltimore, Maryland, which varied in neighborhood economic status and degree of income inequality. A Cox regression model for 9-year mortality identified a three-way interaction among sex, race and individual poverty status (p = 0.03, with African American men living below poverty having the highest mortality. Neighborhood economic status, whether measured by a composite index or simply median household income, was negatively associated with overall mortality (p<0.001. Neighborhood income inequality was associated with mortality through an interaction with individual poverty status (p = 0.04. While racial and economic disparities in mortality are well known, this study suggests that several social conditions associated with health may unequally affect African American men in poverty in the United States. Beyond these individual factors are the influences of neighborhood economic status and income inequality, which may be affected by a history of residential segregation. The significant association of neighborhood economic status and income inequality with mortality beyond the synergistic combination of sex, race and individual poverty status suggests the long-term importance of small area influence on overall mortality.

  9. Income inequality and health in China: A panel data analysis.

    Science.gov (United States)

    Bakkeli, Nan Zou

    2016-05-01

    During the last decades, the level of income inequality in China has increased dramatically. Despite rapid economic growth and improved living conditions, the health performance in China has dropped compared to the period before the economic reform. The "Wilkinson hypothesis" suggests that increased income inequality in a society is correlated to worse health performance. China is a particular interesting case due to the rapid socioeconomic change in the country. This study uses the China Health and Nutrition Survey (CHNS) to address the question of whether income inequality has an impact on individuals' risks of having health problems in China. Unlike previous studies with health measures such as self-reported health or mortality rate, our study uses physical functions to measure individual health. By analysing panel data using county/city-level dummies and year fixed-effects, we found that income inequality does not have a significant impact on individuals' risks of having health problems. This result is robust when changing between different indicators for income inequality. Copyright © 2016 Elsevier Ltd. All rights reserved.

  10. Unrelated business income tax: an update.

    Science.gov (United States)

    Fama, A J

    1984-02-01

    To meet spiraling costs, tax-exempt hospitals increasingly are operating businesses unrelated to direct patient care. Knowing which activities may be open to challenge by the Internal Revenue Service (IRS) is essential to avoid the unrelated business income (UBI) tax. Three criteria must be met for an activity to be taxable as UBI: It must constitute a trade or business; It must be regularly carried on; and It must be unrelated to the organization's exempt purpose. The Internal Revenue Code and IRS rulings clearly exclude the following areas from UBI taxation: Activities performed by unpaid volunteers (e.g., hospital auxiliaries' fund-raising dinners and bazaars and the operation of thrift stores); Operations conducted for the convenience of the organization's members, students, patients, or employees (e.g., gift shops, cafeterias, coffee shops, parking lots, lounges, vending machines, pharmaceutical sales to inpatients and emergency room outpatients, and research activities for students' benefit; The sale of merchandise that has been received by gift (e.g., flea markets, baked goods sales, book sales, and rummage sales); Investment income such as dividends, interest, annuities, royalties, certain rents, and capital gains from the sale of investment assets; Gifts or contributions made directly to the facility; and Bingo games that are conducted commercially. Areas which may be subject to UBI taxation, or in which there have been controversial or contradictory court rulings, include: Pharmaceutical sales to the public or private physicians' patients; and Laboratory services provided to private physicians for treating their patients. IRS private letter rulings, though not precedential, have excluded from UBI taxation the x-ray income from a hospital's branch facility and rental income from property leased for use as a clinic or medical office building that is substantially related to the hospital's exempt functions. Private letter rulings have subjected to UBI

  11. Taxation of Income in Foreign Trusts

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2016-01-01

    Denmark has introduced a new provision that states that Danish settlors of foreign trusts, under certain circumstances, must include the trust’s income in their own taxable income. The provision forms part of the Danish legislator’s recent attempts to prevent international tax evasion/ avoidance...... of foreign (family) trusts for tax evasion/avoidance purposes. However, it is also concluded that there is reason to question whether the new provision is sufficiently precise and whether the aim could have been reached in a more expedient way...

  12. Income Inequality and Transnational Corporate Penetration

    Directory of Open Access Journals (Sweden)

    Linda Beer

    2015-08-01

    Full Text Available This study examines whether the positive association between national income inequality and transnational corporate penetration found previously by Bornschier and Chase-Dunn (1985 and others circa the late 1960s still holds for the mid-l980s. Both methodological and theoretical problems of earlier studies are discussed and solutions are offered. Economic development, political-institutional and regional variables are also included inthe analyses. While further research is warranted, the results provide support for a World-System/Dependency perspective in understanding income inequality cross-nationally.

  13. Income inequality, poverty and crime across nations.

    Science.gov (United States)

    Pare, Paul-Philippe; Felson, Richard

    2014-09-01

    We examine the relationship between income inequality, poverty, and different types of crime. Our results are consistent with recent research in showing that inequality is unrelated to homicide rates when poverty is controlled. In our multi-level analyses of the International Crime Victimization Survey we find that inequality is unrelated to assault, robbery, burglary, and theft when poverty is controlled. We argue that there are also theoretical reasons to doubt that the level of income inequality of a country affects the likelihood of criminal behaviour. © London School of Economics and Political Science 2014.

  14. China's income inequality in the global context

    Directory of Open Access Journals (Sweden)

    Jin Han

    2016-03-01

    Comparative method is widely used in the paper. Gini Coefficient and Percentage of Total Income of National Population by Income Quintile are utilized as main indicators, and the two results just mutually verify each other. We find that the huge inequality in China does not fit into the title of socialist country and its socialist extent is far less than the European's, even inferior to typical capitalist countries. Finally, we make a ladder target of the Gini coefficient standards for Chinese government to keep constraint by oneself.

  15. Spacecraft charging: incoming and outgoing electrons

    CERN Document Server

    Lai, Shu T.

    2013-04-22

    This paper presents an overview of the roles played by incoming and outgoing electrons in spacecraft surface and stresses the importance of surface conditions for spacecraft charging. The balance between the incoming electron current from the ambient plasma and the outgoing currents of secondary electrons, backscattered electrons, and photoelectrons from the surfaces determines the surface potential. Since surface conditions significantly affect the outgoing currents, the critical temperature and the surface potential are also significantly affected. As a corollary, high level differential charging of adjacent surfaces with very different surface conditions is a space hazard.

  16. Income inequality and urban/rural migration.

    Science.gov (United States)

    Slottje, D J; Hayes, K J

    1987-01-01

    "The purpose of this paper is to examine some of the consequences of [U.S.] migration trends from 1970-1980, focusing on the relationship of income inequality within a state with population shifts within and across states. Furthermore, we wish to determine if the movement of wealth and the changing employment opportunities [have] had any effect on the distribution of income within the four census regions and for urban and rural populations across all fifty states." Data are from the 1970 and 1980 censuses. excerpt

  17. Optimization of tax on corporate income

    OpenAIRE

    OBERTÍKOVÁ, Lucie

    2017-01-01

    My diploma thesis is focused on the optimization of corporate income tax. The thesis is divided into the theoretical and practical part. In the theoretical part are described terms such as taxpayers, subject of tax, tax base, tax calculation or when the tax is payable. The practical part begins with the characteristic of the company, followed by the calculation of the tax liability and the optimization of the corporate income tax. The aim of the thesis was to find the optimal variant of the c...

  18. Does immigration boost per capita income?

    DEFF Research Database (Denmark)

    Felbermayer, Gabriel; Hiller, Sanne; Sala, Davide

    2010-01-01

    Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and financial openness, we establish a robust and non-negative causal effect of immigration on real per capita income.......Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and financial openness, we establish a robust and non-negative causal effect of immigration on real per capita income....

  19. Does Immigration Boost Per Capita Income?

    DEFF Research Database (Denmark)

    Felbermayr, Gabriel J.; Hiller, Sanne; Sala, Davide

    Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and ?nancial openness, we establish a robust and non-negative causal e?ect of immigration on real per-capita income.......Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and ?nancial openness, we establish a robust and non-negative causal e?ect of immigration on real per-capita income....

  20. Income inequality and happiness: Is there a relationship?

    OpenAIRE

    Alois, Paul

    2014-01-01

    This paper uses fixed effects regressions to examine the relationship between happiness and income inequality in 30 countries. It has three major findings. First, happiness and income inequality are correlated in the expected direction; high income inequality correlates with a smaller share of happy people and a higher share of unhappy people. Second, different regions have characteristics that strongly mediate the effect of income inequality on happiness. Third, the correlation between incom...

  1. 77 FR 65139 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

    Science.gov (United States)

    2012-10-25

    ...-Income Status; Acceptance of Secondary Capital Accounts by Low-Income Designated Credit Unions AGENCY... amend its low-income credit unions regulation by extending the time credit unions have to accept a low- income designation. Under the current rule, an FCU that has received notification from NCUA that it...

  2. 78 FR 4030 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

    Science.gov (United States)

    2013-01-18

    ...-Income Status; Acceptance of Secondary Capital Accounts by Low-Income Designated Credit Unions AGENCY... amending its low-income credit unions regulation by extending the time period in which a federal credit union (FCU) may accept a low-income designation. Under the current rule, an FCU that receives notice...

  3. 75 FR 30846 - Monthly Report of Excess Income and Annual Report of Uses of Excess Income (Correction)

    Science.gov (United States)

    2010-06-02

    ... Income and Annual Report of Uses of Excess Income (Correction) AGENCY: Office of the Chief Information.... Project owners are permitted to retain Excess Income for projects under terms and conditions established by HUD. Owners must request to retain some or all of their Excess Income. The request must be...

  4. An individually-tailored multifactorial intervention program for older fallers in a middle-income developing country: Malaysian Falls Assessment and Intervention Trial (MyFAIT)

    Science.gov (United States)

    2014-01-01

    Background In line with a rapidly ageing global population, the rise in the frequency of falls will lead to increased healthcare and social care costs. This study will be one of the few randomized controlled trials evaluating a multifaceted falls intervention in a low-middle income, culturally-diverse older Asian community. The primary objective of our paper is to evaluate whether individually tailored multifactorial interventions will successfully reduce the number of falls among older adults. Methods Three hundred community-dwelling older Malaysian adults with a history of (i) two or more falls, or (ii) one injurious fall in the past 12 months will be recruited. Baseline assessment will include cardiovascular, frailty, fracture risk, psychological factors, gait and balance, activities of daily living and visual assessments. Fallers will be randomized into 2 groups: to receive tailored multifactorial interventions (intervention group); or given lifestyle advice with continued conventional care (control group). Multifactorial interventions will target 6 specific risk factors. All participants will be re-assessed after 12 months. The primary outcome measure will be fall recurrence, measured with monthly falls diaries. Secondary outcomes include falls risk factors; and psychological measures including fear of falling, and quality of life. Discussion Previous studies evaluating multifactorial interventions in falls have reported variable outcomes. Given likely cultural, personal, lifestyle and health service differences in Asian countries, it is vital that individually-tailored multifaceted interventions are evaluated in an Asian population to determine applicability of these interventions in our setting. If successful, these approaches have the potential for widespread application in geriatric healthcare services, will reduce the projected escalation of falls and fall-related injuries, and improve the quality of life of our older community. Trial registration

  5. THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    E. Nosova

    2016-01-01

    Full Text Available The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive character; It revealed that the burden on a single hryvnia to pay was dropped; the validity of the application of the tax social benefits is examined; has been revealed that the application of a tax social benefits leads to discrimination against individuals whose income slightly exceeds the cutoff amount for the use of tax incentives; the tax burden on wages and its dynamics are analyzed; enterprise savings by reducing the rate of the single social contribution are defined; the possible increase in wages while maintaining enterprise-level costs is calculated.

  6. Mortality after acute myocardial infarction according to income and education

    DEFF Research Database (Denmark)

    Rasmussen, Jeppe Nørgaard; Rasmussen, Søren; Gislason, Gunnar H

    2006-01-01

    OBJECTIVE: To study how income and educational level influence mortality after acute myocardial infarction (AMI). DESIGN AND SETTING: Prospective analysis using individual level linkage of registries in Denmark. PARTICIPANTS: All patients 30-74 years old hospitalised for the first time with AMI i...... that both educational level and income substantially and independently affect mortality after AMI, indicating that each indicator has specific effects on mortality and that these indicators are not interchangeable.......OBJECTIVE: To study how income and educational level influence mortality after acute myocardial infarction (AMI). DESIGN AND SETTING: Prospective analysis using individual level linkage of registries in Denmark. PARTICIPANTS: All patients 30-74 years old hospitalised for the first time with AMI...... in Denmark in 1995-2002. MAIN OUTCOME MEASURES: Relative risk (RR) of 30 day mortality and long term mortality (31 days until 31 December 2003) associated with income (adjusted for education) or educational level (adjusted for income) and further adjusted for sex, age, civil status, and comorbidity. RESULTS...

  7. Do lower income areas have more pedestrian casualties?

    Science.gov (United States)

    Noland, Robert B; Klein, Nicholas J; Tulach, Nicholas K

    2013-10-01

    Pedestrian and motor vehicle casualties are analyzed for the State of New Jersey with the objective of determining how the income of an area may be associated with casualties. We develop a maximum-likelihood negative binomial model to examine how various spatially defined variables, including road, income, and vehicle ownership, may be associated with casualties using census block-group level data. Due to suspected spatial correlation in the data we also employ a conditional autoregressive Bayesian model using Markov Chain Monte Carlo simulation, implemented with Crimestat software. Results suggest that spatial correlation is an issue as some variables are not statistically significant in the spatial model. We find that both pedestrian and motor vehicle casualties are greater in lower income block groups. Both are also associated with less household vehicle ownership, which is not surprising for pedestrian casualties, but is a surprising result for motor vehicle casualties. Controls for various road categories provide expected relationships. Individual level data is further examined to determine relationships between the location of a crash victim and their residence zip code, and this largely confirms a residual effect associated with both lower income individuals and lower income areas. Copyright © 2013 Elsevier Ltd. All rights reserved.

  8. Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

    Directory of Open Access Journals (Sweden)

    Canatay HACIKÖYLÜ

    2016-12-01

    Full Text Available There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales. There have been many changes in these provisions over time, but the changes made didnt meet the needs, and they distorted the systematic structure of the Laws. For these and similar reasons, the income tax law draft has been prepared based on Income Tax Law and Corporate Tax Law. With the draft, the Income Tax Law No. 193 and the Corporate Tax Law No. 5520 will be abolished. Draft is aimed to regulate the procedures and principles regarding the income tax on the income of real persons and institutions. In this study, the current situation and the regulations of the draft will be discussed. Moreover, It will be evaluate whether the regulations in the draft law are sufficient. Suggestions will be put forth to determine and declare the real value of the property in order to achieve the intended objectives in draft.

  9. Wider income gaps, wider waistbands? An ecological study of obesity and income inequality.

    Science.gov (United States)

    Pickett, Kate E; Kelly, Shona; Brunner, Eric; Lobstein, Tim; Wilkinson, Richard G

    2005-08-01

    To see if obesity, deaths from diabetes, and daily calorie intake are associated with income inequality among developed countries. Ecological study of 21 developed countries.Countries: Countries were eligible for inclusion if they were among the top 50 countries with the highest gross national income per capita by purchasing power parity in 2002, had a population over 3 million, and had available data on income inequality and outcome measures. Percentage of obese (body mass index >30) adult men and women, diabetes mortality rates, and calorie consumption per capita per day. Adjusting for gross national per capita income, income inequality was positively correlated with the percentage of obese men (r = 0.48, p = 0.03), the percentage of obese women (r = 0.62, p = 0.003), diabetes mortality rates per 1 million people (r = 0.46, p = 0.04), and average calories per capita per day (r = 0.50, p = 0.02). Correlations were stronger if analyses were weighted for population size. The effect of income inequality on female obesity was independent of average calorie intake. Obesity, diabetes mortality, and calorie consumption were associated with income inequality in developed countries. Increased nutritional problems may be a consequence of the psychosocial impact of living in a more hierarchical society.

  10. Income and Self-Rated Mental Health: Diminished Returns for High Income Black Americans

    Directory of Open Access Journals (Sweden)

    Shervin Assari

    2018-05-01

    Full Text Available Background: The minorities’ diminished return theory suggests that socioeconomic position (SEP generates smaller health gains for racial/ethnic minorities compared to Whites. The current study was a Black–White comparison of the association between household income and self-rated mental health (SRMH. Methods: This cross-sectional study used data from the 2017 State of the State Survey (SOSS. With representative sampling, the SOSS generates results that are generalizable to the state of Michigan. This study included 881 adults, (n = 92 Black and (n = 782 White. The independent variable was household income. The dependent variable was SRMH, measured using a single item. Age, gender, and participation in the labor force were covariates. Race/ethnicity was the focal moderator. Logistic regression models were used for data analysis. Results: Overall, higher household income was associated with better SRMH, net of covariates. An interaction was found between race/ethnicity and household income on SRMH, suggesting a smaller, or nonexistent, protective effect for Blacks compared to Whites. In race/ethnicity-stratified models, higher household income was associated with better SRMH for Whites but not Blacks. Conclusion: Supporting the minorities’ diminished return theory, our study documents differential effects for income on SRHM for Blacks and Whites, where Whites but not Blacks appear to benefit from their income. Given this, researchers and policy makers are cautioned against making assumptions that racial groups benefit equally from similar economic resources.

  11. Targeting nominal income growth or inflation?

    DEFF Research Database (Denmark)

    Jensen, Henrik

    2002-01-01

    Within a simple New Keynesian model emphasizing forward-looking behavior of private agents, I evaluate optimal nominal income growth targeting versus optimal inflation targeting. When the economy is mainly subject to shocks that do not involve monetary policy trade-offs for society, inflation...

  12. Reconciling consumption inequality with income inequality

    NARCIS (Netherlands)

    Lepetyuk, V.; Stoltenberg, C.A.

    2012-01-01

    The rise in consumption inequality in response to the increase in income inequality over the last three decades in the U.S. is puzzling to expected-utility-based incomplete market models. The two-sided lack of commitment models exhibit too little consumption inequality while the standard incomplete

  13. Reconciling consumption inequality with income inequality

    NARCIS (Netherlands)

    Lepetyuk, V.; Stoltenberg, C.A.

    2013-01-01

    The rise in within-group consumption inequality in response to the increase in within-group income inequality over the last three decades in the U.S. is puzzling to expected-utility-based incomplete market models. The two-sided lack of commitment models exhibit too little consumption inequality

  14. Optimal income taxation with endogenous human capital

    NARCIS (Netherlands)

    Jacobs, B.

    2005-01-01

    This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a dimension of labor supply. The distribution of earning potentials is endogenous because agents differ in the ability to learn. Taxation affects utilization rates of human capital

  15. Empirical Studies on Sovereign Fixed Income Markets

    NARCIS (Netherlands)

    J.G. Duyvesteyn (Johan)

    2015-01-01

    markdownabstractAbstract This dissertation presents evidence of five studies showing that sovereign fixed income markets are not always price efficient. The emerging local currency debt market has grown to a large size of more than 1.5 trill ion US Dollars at the end of 2012. The factors

  16. Researching Entrepreneurship in Low-income Settlements

    DEFF Research Database (Denmark)

    Gough, Katherine V.; Langevang, Thilde; Namatovu, Rebecca

    2014-01-01

    of entrepreneurship conducted in a low-income settlement, which combined participatory quantitative and qualitative approaches, highlighting the strengths and challenges of using participatory methods. The paper demonstrates how drawing on a range of participatory methods can contribute to creating more engaging...

  17. Meeting the Educational Challenges of Income Inequality

    Science.gov (United States)

    Duncan, Greg J.; Murnane, Richard J.

    2014-01-01

    Can the nation's schools meet today's challenge of providing all students with the skills they will need to thrive in the rapidly changing economy and society of the 21st century? The authors point out in this article that a large percentage of children, overwhelmingly from low-income families, end their formal schooling without the…

  18. Medical school type and physician income.

    Science.gov (United States)

    Weeks, William B; Wallace, Tanner A

    2008-01-01

    We wanted to determine whether the type of medical school attended--private US, public US, or foreign medical school--is associated with practice characteristics or incomes of physicians. Therefore, we used survey responses obtained during the 1990s from 10,436 actively practicing white male physicians who worked in one of 13 medical specialties and who graduated from a public US (5,702), private US (3,797), or international (937) medical school. We used linear regression modeling to determine the association between type of medical school attended and physicians' annual incomes after controlling for specialty, work hours, provider characteristics, and practice characteristics. We found that, for most specialties, international medical school graduates worked longer hours, were less likely to be board certified, had practiced medicine for fewer years, and were less likely to work in rural settings than US medical school graduates. After controlling for key variables, international medical school graduates' annual incomes were 2.6 percent higher (95% CI: 0.1%, 4.4%, p = .043) and public US medical school graduates' were 2.2 percent higher (95% CI: -0.9% -6.1%, p = 0.2) than private US medical school graduates' incomes. Because of their lower tuition expenses, international and public US medical school graduates may experience higher returns on educational investment than their counterparts who graduated from private US medical schools.

  19. Competitive Pressure on China : Income Inequality

    NARCIS (Netherlands)

    Ten Raa, T.; Pan, H.

    2001-01-01

    In the preceding paper we have seen that the top types of labor are relatively scarce in China and this raises the issue of income inequality under competition.Our main finding is that inequality would multiply indeed. Subsidiary, the nature of inequality would shift from the rural-urban divide to

  20. 22 CFR 226.24 - Program income.

    Science.gov (United States)

    2010-04-01

    ... Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.24 Program income. (a) Recipients... organizations may not apply paragraph (b)(1) of this section, in accordance with § 226.82 of this part. (e...

  1. Income Shocks and Adolescent Mental Health

    Science.gov (United States)

    Baird, Sarah; de Hoop, Jacobus; Ozler, Berk

    2013-01-01

    We investigate the effects of a positive income shock on mental health among adolescent girls using evidence from a cash transfer experiment in Malawi. Offers of cash transfers strongly reduced psychological distress among baseline schoolgirls. However, these large beneficial effects declined with increases in the transfer amount offered to the…

  2. The Impact of Education on Income Distribution.

    Science.gov (United States)

    Tinbergen, Jan

    The author's previously developed theory on income distribution, in which two of the explanatory variables are the average level and the distribution of education, is refined and tested on data selected and processed by the author and data from three studies by Americans. The material consists of data on subdivisions of three countries, the United…

  3. Income inequality and solidarity in Europe

    NARCIS (Netherlands)

    Paskov, M.; Dewilde, C.

    2012-01-01

    This paper studies the relationship between income inequality, a macro-level characteristic, and solidarity of Europeans. To this aim, solidarity is defined as the ‘willingness to contribute to the welfare of other people’. We rely on a theoretical idea according to which feelings of solidarity are

  4. Size of households and income disparities.

    Science.gov (United States)

    Kuznets, S

    1981-01-01

    The author examines "the relation between differentials in size of households, (preponderantly family households including one-person units) and disparities in income per household, per person, or per some version of consuming unit." The analysis is based on data for the United States, the Federal Republic of Germany, Israel, Taiwan, the Philippines, and Thailand. excerpt

  5. On the concept of green national income

    NARCIS (Netherlands)

    Vellinga, N.; Withagen, C.A.A.M.

    1996-01-01

    The present paper generalizes the Weitzman/Hartwick approach to national income accounting. We first establish a close general relation between the current value Hamiltonian of an optimal control problem and the optimal value of the objective integral if the time argument does not enter the

  6. Canadian Income Tax Reporting Requirement PROTECTED

    International Development Research Centre (IDRC) Digital Library (Canada)

    test

    Pursuant to paragraph 221(1)(d) of the Income Tax Act, payments made by federal Crown corporations (IDRC) under applicable service contracts (including contracts involving a mix of goods and services and services provided abroad) must be reported on a T1204 Government Service Contract Payment slip. To enable ...

  7. Entrepreneurial Moral Hazard in Income Insurance

    NARCIS (Netherlands)

    Ejrnaes, Mette; Hochguertel, Stefan

    2008-01-01

    We study risk behavior of Danish self-employed entrepreneurs, whose income risk may be driven by both exogenous factors and effort choice (moral hazard). Partial insurance is available through voluntary unemployment insurance (UI). Additional incentives to sign insurance contracts stem from a

  8. Taxation, Transfer Income and Stock Market Participation

    DEFF Research Database (Denmark)

    Fischer, Marcel; Astrup Jensen, Bjarne

    2015-01-01

    This article studies the impact of a redistributive tax system on consumption, portfolio decisions, and asset prices in a dynamic general equilibrium model. Poorer agents, which receive more in transfers than they pay in taxes, optimally reduce their exposure to equity, because the transfer income...

  9. Occupational Mobility of Low Income Workers.

    Science.gov (United States)

    Slifman, Lawrence

    This dissertation is primarily concerned with assessing the impact of changes in the aggregate labor supply-demand balance on the upward occupational mobility of lower income workers. The empirical analysis indicates that the size of inter-occupational flows is cyclically sensitive, given relative wages. As the labor market tightens, the…

  10. Modelling income processes with lots of heterogeneity

    DEFF Research Database (Denmark)

    Browning, Martin; Ejrnæs, Mette; Alvarez, Javier

    2010-01-01

    tests, which are actually tests of a composite of two independent hypotheses. We fit to a variety of statistics including most of those considered by previous investigators. We use a sample drawn from the Panel Study of Income Dynamics (PSID), and focus on white males with a high-school degree. Despite...

  11. Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms

    OpenAIRE

    Miyazaki, Takeshi; Kitamura, Yukinobu

    2014-01-01

    The primary objective of this paper is to examine how and to what extent changes in income tax rates and income tax deductions affect income inequality from longitudinal perspectives, by using microdata from Japanese individuals and households. The findings of this paper could shed light on the effects of tax rates and tax deduction on tax progressivity. First, redistributive effects of the Japanese income tax are likely to decline for the period 1984-2009. Second, the income tax reforms, i.e...

  12. Convergence in Food Demand and Delivery: Do Middle-Income Countries Follow High-Income Trends?

    OpenAIRE

    Regmi, Anita; Takeshima, Hiroyuki; Unnevehr, Laurian J.

    2008-01-01

    This study uses food expenditures and food-sales data from 1990 to 2004 to examine whether food-consumption patterns and food-delivery-mechanism trends are converging across 47 high- and middle-income countries. Results point to a high degree of convergence in global food systems. Middle-income countries appear to be following trends in high-income countries. Convergence is apparent in most important food-expenditure categories and in indicators of food-system modernization such as supermarke...

  13. Optimal income taxation with a risky asset : the triple income tax

    OpenAIRE

    Schindler, Dirk

    2004-01-01

    We show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return, that an interest-adjusted income tax is optimal. This tax leaves a riskless component of interest income tax free and taxes the excess return with a special tax rate. There is no trade-off between risk allocation and efficiency in intertemporal consumption. Both goals are reached. As the resulting tax system divides income into three parts, the tax can also be called a Triple Inco...

  14. Area-level income inequality and oral health among Australian adults-A population-based multilevel study.

    Science.gov (United States)

    Singh, Ankur; Harford, Jane; Antunes, José Leopoldo Ferreira; Peres, Marco A

    2018-01-01

    A lack of evidence exists on the association between area-level income inequality and oral health within Australia. This study examined associations between area-level income inequality and oral health outcomes (inadequate dentition (income inequality and oral health outcomes according to area-level mean income were also assessed. Finally, household-income gradients in oral health outcomes according to area-level income inequality were compared. For the analyses, data on Australian dentate adults (n = 5,165 nested in 435 Local Government Areas (LGAs)) was obtained from the National Dental Telephone Interview Survey-2013. Multilevel multivariable logistic regression models with random intercept and fixed slopes were fitted to test associations between area-level income inequality and oral health outcomes, examine variations in associations according to area-level mean income, and examine variations in household-income gradients in outcomes according to area-level income inequality. Covariates included age, sex, LGA-level mean weekly household income, geographic remoteness and household income. LGA-level income inequality was not associated with poor self-rated oral health and inversely associated with inadequate dentition (OR: 0.64; 95% CI: 0.48, 0.87) after adjusting for covariates. Inverse association between income inequality and inadequate dentition at the individual level was limited to LGAs within the highest tertile of mean weekly household income. Household income gradients in both outcomes showed poorer oral health at lower levels of household income. The household income gradients for inadequate dentition varied according to the LGA-level income inequality. Findings suggest that income inequality at the LGA-level in Australia is not positively associated with poorer oral health outcomes. Inverse association between income inequality and inadequate dentition is likely due to the contextual differences between Australia and other high-income countries.

  15. Area-level income inequality and oral health among Australian adults—A population-based multilevel study

    Science.gov (United States)

    2018-01-01

    Background A lack of evidence exists on the association between area-level income inequality and oral health within Australia. This study examined associations between area-level income inequality and oral health outcomes (inadequate dentition (income inequality and oral health outcomes according to area-level mean income were also assessed. Finally, household-income gradients in oral health outcomes according to area-level income inequality were compared. Methods For the analyses, data on Australian dentate adults (n = 5,165 nested in 435 Local Government Areas (LGAs)) was obtained from the National Dental Telephone Interview Survey-2013. Multilevel multivariable logistic regression models with random intercept and fixed slopes were fitted to test associations between area-level income inequality and oral health outcomes, examine variations in associations according to area-level mean income, and examine variations in household-income gradients in outcomes according to area-level income inequality. Covariates included age, sex, LGA-level mean weekly household income, geographic remoteness and household income. Results LGA-level income inequality was not associated with poor self-rated oral health and inversely associated with inadequate dentition (OR: 0.64; 95% CI: 0.48, 0.87) after adjusting for covariates. Inverse association between income inequality and inadequate dentition at the individual level was limited to LGAs within the highest tertile of mean weekly household income. Household income gradients in both outcomes showed poorer oral health at lower levels of household income. The household income gradients for inadequate dentition varied according to the LGA-level income inequality. Conclusion Findings suggest that income inequality at the LGA-level in Australia is not positively associated with poorer oral health outcomes. Inverse association between income inequality and inadequate dentition is likely due to the contextual differences between Australia

  16. Area-level income inequality and oral health among Australian adults-A population-based multilevel study.

    Directory of Open Access Journals (Sweden)

    Ankur Singh

    Full Text Available A lack of evidence exists on the association between area-level income inequality and oral health within Australia. This study examined associations between area-level income inequality and oral health outcomes (inadequate dentition (<21 teeth and poor self-rated oral health among Australian adults. Variations in the association between area-level income inequality and oral health outcomes according to area-level mean income were also assessed. Finally, household-income gradients in oral health outcomes according to area-level income inequality were compared.For the analyses, data on Australian dentate adults (n = 5,165 nested in 435 Local Government Areas (LGAs was obtained from the National Dental Telephone Interview Survey-2013. Multilevel multivariable logistic regression models with random intercept and fixed slopes were fitted to test associations between area-level income inequality and oral health outcomes, examine variations in associations according to area-level mean income, and examine variations in household-income gradients in outcomes according to area-level income inequality. Covariates included age, sex, LGA-level mean weekly household income, geographic remoteness and household income.LGA-level income inequality was not associated with poor self-rated oral health and inversely associated with inadequate dentition (OR: 0.64; 95% CI: 0.48, 0.87 after adjusting for covariates. Inverse association between income inequality and inadequate dentition at the individual level was limited to LGAs within the highest tertile of mean weekly household income. Household income gradients in both outcomes showed poorer oral health at lower levels of household income. The household income gradients for inadequate dentition varied according to the LGA-level income inequality.Findings suggest that income inequality at the LGA-level in Australia is not positively associated with poorer oral health outcomes. Inverse association between income

  17. Heroin purchasing is income and price sensitive.

    Science.gov (United States)

    Roddy, Juliette; Steinmiller, Caren L; Greenwald, Mark K

    2011-06-01

    Semi-structured interviews were used to assess behavioral economic drug demand in heroin dependent research volunteers. Findings on drug price, competing purchases, and past 30-day income and consumption, established in a previous study, are replicated. We extended these findings by having participants indicate whether hypothetical environmental changes would alter heroin purchasing. Participants (n = 109) reported they would significantly (p purchasing amounts (DPA) from past 30-day levels (M = $60/day) if: (a) they encountered a 33% decrease in income (DPA = $34), (b) family/friends no longer paid their living expenses (DPA = $32), or (c) they faced four-fold greater likelihood of police arrest at their purchasing location (DPA = $42). Participants in higher income quartiles (who purchase more heroin) show greater DPA reductions (but would still buy more heroin) than those in lower income quartiles. For participants receiving government aid (n = 31), heroin purchasing would decrease if those subsidies were eliminated (DPA = $28). Compared to participants whose urine tested negative for cocaine (n = 31), cocaine-positive subjects (n = 32) reported more efficient heroin purchasing, that is, they live closer to their primary dealer; are more likely to have heroin delivered or walk to obtain it (and less likely to ride the bus), thus reducing purchasing time (52 vs. 31 min, respectively); and purchase more heroin per episode. These simulation results have treatment and policy implications: Daily heroin users' purchasing repertoire is very cost-effective, more so for those also using cocaine, and only potent environmental changes (income reductions or increased legal sanctions) may impact this behavior. (PsycINFO Database Record (c) 2011 APA, all rights reserved).

  18. Rural household incomes and land grabbing in Cambodia

    DEFF Research Database (Denmark)

    Jiao, Xi; Smith-Hall, Carsten; Theilade, Ida

    2015-01-01

    This paper empirically quantifies environmentally augmented rural household incomes in Cambodia and analyzes how economic land concessions (ELCs) affect such incomes. Data is derived from a structured survey of 600 randomly selected households in 15 villages in three study sites in Cambodia, where...... local livelihoods are highly reliant on access to land and natural resources, supported by qualitative data from focus group discussions. Gini coefficient decomposition, multiple regression models, and propensity score matching (PSM) models were employed to analyze the composition of income portfolios......, determinants of major income sources, and the impacts of land grabbing on incomes. Results documented high reliance on environmental income (32–35% of total household income) and farm income (51–53%) across income quartiles; demonstrated the variation in product composition across quartiles...

  19. Stability in Bank Income through Fee-based Activities

    Directory of Open Access Journals (Sweden)

    R. K. Uppal

    2010-12-01

    Full Text Available This paper is an attempt to study the trends in non-interest income which is a vital source of stability in bank income. For this, the study takes some parameters like interest and non-interest income as a percentage to total income, share of non-interest income components like exchange & brokerage, sale in investment and exchange transaction. On the basis of these parameters the study concludes that interest income is continuously declining due to deregulation in interest rates and non-interest income is rising. Among the non-interest income components, commodity exchange & brokerage witnessed a large share while exchange transaction witnessed a meager part. The paper also gives some ways and means to bring stability in the total income.

  20. Income Levels and Response to Contingency Management for Smoking Cessation.

    Science.gov (United States)

    López-Núñez, Carla; Secades-Villa, Roberto; Peña-Suárez, Elsa; Fernández-Artamendi, Sergio; Weidberg, Sara

    2017-06-07

    Contingency management (CM) has demonstrated its efficacy in treating many drug addictions, including nicotine. However, one of the most commonly perceived limitations with regard to its dissemination into community settings is whether this protocol could be equally effective for treating patients across different income levels. This study aimed to examine whether individuals' income levels affect treatment success in a cognitive behavioral treatment (CBT) that included a voucher-based CM protocol for smoking cessation. A total of 92 treatment-seeking smokers in a community setting were randomly assigned to a CBT group (N = 49) or to a CBT plus CM group (N = 43). The CM procedure included a voucher program through which smoking abstinence was reinforced on a schedule of escalating magnitude of reinforcement with a reset contingency. We analyzed the impact of self-reported monthly income, alone and in combination with treatment condition, on short-term (treatment retention) and long-term (self-reported number of days of continuous smoking abstinence at 6-month follow-up) results. Income had no effect on treatment retention and continuous abstinence outcomes at 6-month follow-up in either treatment condition. Treatment modality emerged as the only significant predictor of treatment success. Our findings suggest that treatment-seeking smokers from the general population respond equally well to CM regardless of their income levels. The results of this randomized controlled trial support the generalizability of this evidenced-based program into community settings.