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Sample records for state personal income

  1. PERSONAL INCOME TAX POLICY ANALYSIS: ALBANIA VS. UNITED STATES

    Directory of Open Access Journals (Sweden)

    Agim Binaj

    2013-01-01

    Full Text Available Personal income tax has become an important part of the Albania’s revenue system. Revenue from personal income tax was more than 27.9 billion ALL for the year of 2011 which makes up a 3% increase when compared to the previous year. This paper compares and contrasts Albanian and American income tax systems by describing many similarities as well as distinctive characteristics that were found. Professor Agim Binaj of Agricultural University of Tirana highlights the need for a fair personal income tax reform in Albania. This paper concludes with recommendations and an agenda for future research on tax policy using lessons from the United States tax system.

  2. TAXATION OF PERSONAL INCOMES IN ROMANIA: PRESENT AND PERSPECTIVES

    Directory of Open Access Journals (Sweden)

    Daniela PIRVU

    2017-07-01

    Full Text Available The personal income tax is not only as an important revenue instrument but also as an instrument of national policy. Taxation of personal income in European Union countries is regulated usually by a progressive rate structure. This article aims to highlight the differences between Romania and other EU member states in the field of personal income tax and to raise the issue of reforming the tax system by introducing the tax household.

  3. 26 CFR 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.

    Science.gov (United States)

    2010-04-01

    ... interest. The exclusion also applies to amounts taxed to United States shareholders as income of one... shareholders or their successors in interest as subpart F income of the controlled foreign corporation to which... shareholder's successor in interest. If a United States person (as defined in § 1.957-4) acquires from any...

  4. Measuring the Wealth of School Districts for the Apportionment of Aid to Public Schools in New York State: Full Valuation vs. Personal Income.

    Science.gov (United States)

    New York State Div. of the Budget, Albany.

    The purpose of this study was to assess the merit of using personal income in the determination of a school district's fiscal capacity for the apportionment of New York state aid. Both personal income and full valuation of real property suffer from technical weaknesses, but improvements in the data are possible if the state is willing to…

  5. Social Class and Income Inequality in the United States: Ownership, Authority, and Personal Income Distribution from 1980 to 2010.

    Science.gov (United States)

    Wodtke, Geoffrey T

    2016-03-01

    This study outlines a theory of social class based on workplace ownership and authority relations, and it investigates the link between social class and growth in personal income inequality since the 1980s. Inequality trends are governed by changes in between-class income differences, changes in the relative size of different classes, and changes in within-class income dispersion. Data from the General Social Survey are used to investigate each of these changes in turn and to evaluate their impact on growth in inequality at the population level. Results indicate that between-class income differences grew by about 60% since the 1980s and that the relative size of different classes remained fairly stable. A formal decomposition analysis indicates that changes in the relative size of different social classes had a small dampening effect and that growth in between-class income differences had a large inflationary effect on trends in personal income inequality.

  6. Social Class and Income Inequality in the United States: Ownership, Authority, and Personal Income Distribution from 1980 to 2010

    Science.gov (United States)

    Wodtke, Geoffrey T.

    2016-01-01

    This study outlines a theory of social class based on workplace ownership and authority relations, and it investigates the link between social class and growth in personal income inequality since the 1980s. Inequality trends are governed by changes in between-class income differences, changes in the relative size of different classes, and changes in within-class income dispersion. Data from the General Social Survey are used to investigate each of these changes in turn and to evaluate their impact on growth in inequality at the population level. Results indicate that between-class income differences grew by about 60 percent since the 1980s and that the relative size of different classes remained fairly stable. A formal decomposition analysis indicates that changes in the relative size of different social classes had a small dampening effect and that growth in between-class income differences had a large inflationary effect on trends in personal income inequality. PMID:27087695

  7. Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia

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    Maja Klun

    2009-06-01

    Full Text Available Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure. Before the introduction of pre-filled tax returns for personal income taxpayers in Slovenia, tax legislation was also modified. This paper presents the results of research into the compliance costs for personal income taxpayers before and after the simplification of the compliance procedure in Slovenia, irrespective of tax legislation itself not being simplified. The results indicate that pre-filled tax returns reduce compliance costs for personal income taxpayers by around 73%. Nevertheless, this is only a tentative estimate, since several assumptions are taken into account.

  8. 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 ...

  9. ANALYSIS OF PERSONAL INCOME TAX IN ROMANIA AND THE OTHER MEMBER STATES OF THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2012-09-01

    Full Text Available The high tax burden on labor in the European Union is a subject of analysis often encountered in thespeciality literature. This is probably due the fact that are more convenient to implement from the political point ofview - there is the responsibility of an anonymous administration and not the responsibility of Prime Minister orPresident.In recent years the personal taxation had a substantial increase in most European Union member states, aphenomenon that has generated some repercussions: it affects employment in the labor market, encouraging thesubstitution of labor with capital, increase unemployment, increase tax burden on labor and tax evasion amplificationgenerates employment orientation towards the ground. Growing importance given to personal income tax is largelydue to the fact that direct taxes within the EU this is a more stable basis of taxation. In Romania reduction in taxrevenue from income tax was offset by increased tax revenues from value added tax. The evolution of tax revenues fromdirect taxes is normal if we consider that the remaining incomes to the taxpayers were available for consumption,which led to higher levels of indirect taxes collected to the budget.The influence of employment on the labor market due to the size of the labor tax is explained by the fact thatthe option for such taxes is due to the ease of implement for policy makers but also by the fact that employees are notalways aware of these taxes.

  10. Uncovering the Power of Personality to Shape Income.

    Science.gov (United States)

    Denissen, Jaap J A; Bleidorn, Wiebke; Hennecke, Marie; Luhmann, Maike; Orth, Ulrich; Specht, Jule; Zimmermann, Julia

    2018-01-01

    The notion of person-environment fit implies that personal and contextual factors interact in influencing important life outcomes. Using data from 8,458 employed individuals, we examined the combined effects of individuals' actual personality traits and jobs' expert-rated personality demands on earnings. Results from a response surface analysis indicated that the fit between individuals' actual personality and the personality demands of their jobs is a predictor of income. Conclusions of this combined analysis were partly opposite to conclusions reached in previous studies using conventional regression methods. Individuals can earn additional income of more than their monthly salary per year if they hold a job that fits their personality. Thus, at least for some traits, economic success depends not only on having a "successful personality" but also, in part, on finding the best niche for one's personality. We discuss the findings with regard to labor-market policies and individuals' job-selection strategies.

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

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    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.

  12. Redistributive effect of personal income taxation in Pakistan

    OpenAIRE

    Ahmed, Vaqar; O'Donoghue, Cathal

    2009-01-01

    This paper studies the redistribution effect of personal income tax in Pakistan. We decompose the overall tax system in order to evaluate the contribution of rate, allowances, deductions, exemptions and credits. The structure given in Income Tax Ordinance, 2001, is applied to gross household incomes in 2002 (low growth year) and 2005 (high growth year). Our findings reveal that the reforms laid down in this Ordinance resulted in a greater redistribution of incomes. The redistributive effect i...

  13. 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

  14. Income, personality, and subjective financial well-being: The role of gender in their genetic and environmental relationships

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    Michael eZyphur

    2015-09-01

    Full Text Available Increasing levels of financial inequality prompt questions about the relationship between income and well-being. Using a twins sample from the Survey of Midlife Development in the United States and controlling for personality as core self-evaluations, we found that men, but not women, had higher subjective financial well-being when they had higher incomes. This relationship was due to ‘unshared environmental’ factors rather than genes, suggesting that the effect of income on subjective financial well-being is driven by unique experiences among men. Further, for women and men, we found that core self-evaluations influenced income and subjective financial well-being, and that both genetic and environmental factors explained this relationship. Given the relatively small and male-specific relationship between income and subjective financial well-being, and the determination of both income and subjective financial well-being by personality, we propose that policy makers focus on malleable factors beyond merely income in order to increase subjective financial well-being, including financial education and building self-regulatory capacity.

  15. What is progressive about Nigerian personal income tax? | Egbon ...

    African Journals Online (AJOL)

    This paper conceptually critiques the progressivity of the current personal income tax in Nigeria by drawing on the equity concept of taxation vis-à-visincome redistributionandtaxpayers' ability to pay tax. Whilst the study acknowledges the presumed progressivity and income redistribution notions embedded within the ...

  16. 26 CFR 1.543-1 - Personal holding company income.

    Science.gov (United States)

    2010-04-01

    ..., franchises, and other like property. It does not, however, include rents. For rules relating to rents see... from futures transactions in commodities. Gross income and personal holding company income include the amount by which the gains exceed the losses from futures transactions in any commodity on or subject to...

  17. Correlation of Alzheimer's disease death rates with historical per capita personal income in the USA.

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    Dariusz Stępkowski

    Full Text Available Alzheimer's disease (AD is a progressive degenerating disease of complex etiology. A variety of risk factors contribute to the chance of developing AD. Lifestyle factors, such as physical, mental and social activity, education, and diet all affect the susceptibility to developing AD. These factors are in turn related to the level of personal income. Lower income usually coincides with lower level of education, lesser mental, leisure-social and physical activity, and poorer diet. In the present paper, we have analyzed the correlation of historical (1929-2011 per capita personal income (PCPI for all states of the USA with corresponding age-adjusted AD death rates (AADR for years 2000, 2005 and 2008. We found negative correlations in all cases, the highest one (R ≈ -0.65 for the PCPIs in the year 1970 correlated against the AADRs in 2005. From 1929 to 2005 the R value varies in an oscillatory manner, with the strongest correlations in 1929, 1970, 1990 and the weakest in 1950, 1980, 1998. Further analysis indicated that this oscillatory behavior of R is not artificially related to the economic factors but rather to delayed biological consequences associated with personal income. We conclude that the influence of the income level on the AD mortality in 2005 was the highest in the early years of life of the AD victims. Overall, the income had a significant, lifelong, albeit constantly decreasing, influence on the risk of developing AD. We postulate that the susceptibility of a population to late-onset AD (LOAD is determined to a large extent by the history of income-related modifiable lifestyle risk factors. Among these risk factors, inappropriate diet has a significant contribution.

  18. FISCAL SETTLEMENTS OF INCOMES OBTAINED FROM ABROAD BY NATURAL PERSONS RESIDENT IN ROMANIA

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    Buziernescu Radu

    2010-12-01

    Full Text Available The resident natural persons and those who qualify for residency conditions are subject to taxation in Romania for the incomes from any source, both from Romania and from abroad. External fiscal credit can be granted in order to avoid double taxation, so that the person can be entitled to deduct from the tax on income due in Romania the tax of income paid abroad, without exceeding the share of the income tax payable in Romania related to the income from abroad. The procedure of granting external fiscal credit vary depending on different categories of income.

  19. ECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX

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    Tomasz Skica

    2014-06-01

    Full Text Available The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed. This part represents the trends in research on taxation and clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic behavior of firms and individuals. The authors show different points of view on tax rate equalization and discuss its consequences.

  20. [Influence of income, income inequalities and social capital on the health of persons aged 65 and over in Spain in 2007].

    Science.gov (United States)

    Karlsdotter, Kristina; Martín Martín, José Jesús; López del Amo González, María del Puerto

    2011-12-01

    The aim of this study is to evaluate the influence of personal income [absolute income hypothesis (AIH)], income inequality and welfare [relative income hypothesis (RIH)], and social capital on the health of older people. Multi-level, cross-sectional logit models are calculated separately for women and men. The database employed was the Spanish Life Conditions Survey for 2007. The population consists of 6,259 persons aged over 65 years living in the 17 autonomous regions of Spain. The results confirm the AIH hypothesis: higher personal income is associated with better health. Education is also associated with better self-perceived health. The RIH hypothesis is partially confirmed due to the association between the Gini coefficient, regional per capita welfare and self-perceived health in older people, but only for women. Two different measures of social capital are used: the value of services of social capital and the percentage of people aged over 65 belonging to an association. Both factors are statistically associated with better self-perceived health in women. This study is the first to contrast the associations among income, income inequalities, social capital and the health of elders in Spain. Copyright © 2011 SESPAS. Published by Elsevier Espana. All rights reserved.

  1. How Does Household Income Affect Child Personality Traits and Behaviors?†

    Science.gov (United States)

    Akee, Randall; Copeland, William; Costello, E. Jane; Simeonova, Emilia

    2018-01-01

    We examine the effects of a quasi-experimental unconditional household income transfer on child emotional and behavioral health and personality traits. Using longitudinal data, we find that there are large beneficial effects on children’s emotional and behavioral health and personality traits during adolescence. We find evidence that these effects are most pronounced for children who start out with the lowest initial endowments. The income intervention also results in improvements in parental relationships which we interpret as a potential mechanism behind our findings. PMID:29568124

  2. Personality traits and gender-specific income expectations in Dutch higher education

    NARCIS (Netherlands)

    Need, Ariana; Jong, Uulkje de

    2008-01-01

    In this article we examine gender differences in income expectations of students in higher education. We found quite large gender differences. Men and women differ significantly in the income they expect to earn at the top of their career. We examined how much personality traits contribute to

  3. THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE

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    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.

  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. Biomarker Testing for Personalized Therapy in Lung Cancer in Low- and Middle-Income Countries.

    Science.gov (United States)

    Hirsch, Fred R; Zaric, Bojan; Rabea, Ahmed; Thongprasert, Sumitra; Lertprasertsuke, Nirush; Dalurzo, Mercedes Liliana; Varella-Garcia, Marileila

    2017-01-01

    There have been many important advances in personalized therapy for patients with lung cancer, particularly for those with advanced disease. Molecular testing is crucial for implementation of personalized therapy. Although the United States and many Western countries have come far in the implementation of personalized therapy for lung cancer, there are substantial challenges for low- and middle-income countries (LMICs). Globally, the LMICs display great heterogeneity in the pattern of implementation of molecular testing and targeted therapy. The current review presents an attempt to identify the challenges and obstacles for the implementation of molecular testing and the use of targeted therapies in these areas. Lack of infrastructure, lack of technical expertise, economic factors, and lack of access to new drugs are among the substantial barriers.

  6. State Transfers, Taxes and Income Inequality in Brazil

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    Marcelo Medeiros

    2015-08-01

    Full Text Available Using a factor decomposition of the Gini coefficient, we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State. The income flows from the State include public sector workers' earnings, Social Security pensions, unemployment benefits, and Social Assistance transfers. The income flows to the State comprise direct taxes and employees' social security contributions. Data come from the Brazilian POF 2008–09. We do not measure indirect contributions to inequality of subsidies granted to and taxation of companies, nor the in-kind provision of goods and services. The results indicate that the State contributes to a large share of family per capita income inequality. Incomes associated with work in the public sector—wages and pensions—are concentrated and regressive. Components related to the private sector are also concentrated, but progressive. Contrary to what has been found in European countries, public spending associated with work and social policies is concentrated in an elite group of workers and, taken as a whole, tends to increase income inequality. Redistributive mechanisms that could reverse this inequality, such as taxes and social assistance, are very progressive but proportionally small. Consequently, their effect is completely offset by the regressive income flows from the State.

  7. The association of health and income in the elderly: experience from a southern state of Brazil.

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    Gerda G Fillenbaum

    Full Text Available In high income, developed countries, health status tends to improve as income increases, but primarily through the 50(th-66(th percentile of income. It is unclear whether the same limitation holds in middle income countries, and for both general assessments of health and specific conditions.Data were obtained from Brazil, a middle income country. In-person interviews with a representative sample of community residents age ≥ 60 (N=6963, in the southern state of Rio Grande do Sul, obtained information on demographic characteristics including household income and number of persons supported, general health status (self-rated health, functional status, depression, and seven physician-diagnosed, self-reported health conditions. Analyses used household income (adjusted for number supported and economies of scale together with higher order income terms, and controlled for demographics and comorbidities, to ascertain nonlinearity between income and general and specific health measures.In fully controlled analyses income was associated with general measures of health (linearly with self-rated health, nonlinearly with functional status. For specific health measures there was a consistent linear association with depression, pulmonary disorders, renal disorders, and sensory impairment. For musculoskeletal, cardiovascular (negative association, and gastrointestinal disorders this association no longer held when comorbidities were controlled. There was no association with diabetes.Contrary to findings in high income countries, the association of household-size-adjusted income with health was generally linear, sometimes negative, and sometimes absent when comorbidities were controlled.

  8. 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.

  9. 浅谈新个人所得税的影响和建议%On the impact and proposal of the new personal income tax

    Institute of Scientific and Technical Information of China (English)

    王志华

    2012-01-01

      在国家税收体系中,个人所得税作为调节收入分配、缩小收入差距的重要手段,取之于民,而用之于民。个人所得税在国民经济中具有非常重要的地位和作用。从4个方面对新个人所得税进行了论述:①论述了个人所得税的定义、历史由来以及它的社会意义;②对其实施的影响进行论述;③阐述了新个人所得税的现状难题及改革方向;④得出结论说明新个人所得税存在的局限性。%  In the states tax system, personal income tax as an important means of regulating income distribution to narrow the income gap from the people, and the benefit of the people. The personal income tax has a very important position and role in the national economy. Are discussed from four aspects of the new personal income tax the:①discusses the definition of personal income tax to the historical origin as well as its social signifi-cance;②its implementation are discussed;and③described the problem of the status of the new personal income tax and the direction of reform;the④concluded the limitations of the new personal income tax.

  10. 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...

  11. 75 FR 3847 - Weatherization Assistance Program for Low-Income Persons

    Science.gov (United States)

    2010-01-25

    ... that is occupied by a family unit (1) whose income is at or below 200 percent of the poverty level, (2... whose income is at or below 200 percent of the poverty level would meet the minimum income eligibility... programs being considered eligible meet the 200 percent above poverty line requirement stated in the public...

  12. Associations between education and personal income with body mass index among Australian women residing in disadvantaged neighborhoods.

    Science.gov (United States)

    Williams, Lauren K; Andrianopoulos, Nick; Cleland, Verity; Crawford, David; Ball, Kylie

    2013-01-01

    The aims of the current study were to (1) determine the association between personal income and body mass index (BMI) and between individual education and BMI, and (2) examine the association between education and BMI across strata of personal income among women. The design of the study was a quantitative analysis of data from self-report questionnaires. The study setting was socioeconomically disadvantaged neighborhoods in Victoria, Australia. The study included 4065 nonpregnant women (ages 18-45 years) living in socioeconomically disadvantaged areas. The study used a self-report questionnaire measuring sociodemographic characteristics known to be associated with BMI. Multiple linear regressions with imputation were used to assess the association between education level, personal income, and BMI, while controlling for covariates. Mean (SD) observed BMI was 26.0 (6.1) kg/m2. Compared with women with low education, women with medium (b = -0.81; 95% confidence interval, -1.30 to -0.27; p = .004) and high (b = -1.71; 95% confidence interval, -2.34 to -1.09; p education had statistically significantly lower BMI values. No differences in BMI were observed between income categories. Stratified analyses suggested that the education-BMI association may be stronger in low-income than higher-income women. Our data show that among women living in socioeconomically disadvantaged areas, high education level rather than personal income may be protective against overweight/obesity. High personal income, however, may buffer the effects of low education on BMI. Obesity prevention efforts should target women with amplified disadvantage.

  13. 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

  14. The Analysis of Corporate Tax and Personal Income Tax in European Countries

    Directory of Open Access Journals (Sweden)

    Telnova Hanna V.

    2017-06-01

    Full Text Available The aim of the article is to reveal the relationship between the rates of corporate tax and personal income tax and the pace of economic development. The existence of the open financial market under conditions of globalization leaves its imprint on forming the vectors of development of the tax systems in the countries. Thus, the optimal corporate taxation creates a competitive and investment-attractive climate, facilitates encouraging foreign investments and locating economic activities. The study made it possible to establish the absence of a direct link between the tax rates and economic growth. At the same time, a linear relationship between the tax rates and the tax burden is revealed. On the basis of the presented mathematical expression, it can be concluded that an increase in the personal income tax causes an increase in the tax burden, and an increase in the corporate tax — its reduction. The cluster analysis of the corporate tax and the personal income tax in European countries allowed to justify the determinants of successful economic development presenting the formation of the vector of the tax policy in the aspect of moderate taxation of individuals and the need for low taxation of corporate profits.

  15. Social Capital, Race, and Income Inequality in the United States

    Directory of Open Access Journals (Sweden)

    Baodong Liu

    2017-02-01

    Full Text Available Since the 1980s, the United States has witnessed increasing wealth concentration in the hands of the ultra-rich. Measured at the state level, the top 10 percent of income earners amassed roughly 43% of total income, and economic growth only enhanced this inequality between the ultrarich and the rest of citizens. This paper examines whether social capital plays a positive role in mitigating income inequality at the state level, with an emphasis on racial diversity and its relation to church attendance. The empirical findings demonstrate that social capital, whether measured by Robert Putnam’s state-level social capital index (SCI, or a new measure that improves SCI’s original measurement, fails to improve income equality. In comparison, racial diversity is found to be a consistent contributor of income inequality. In states with a greater proportion of minority population, the ultra-rich tend to share more wealth and social capital potentially facilitates the ultra-rich to enjoy the benefit of economic growth.

  16. State income tax policy and geographic labour force mobility in the United States.

    Science.gov (United States)

    Saltz, I S

    1998-10-01

    "This study empirically investigates the impact of state income tax policy on U.S. interstate migration [of the labor force] for the period 1985-89. It finds that people vote with their feet and prefer to move so as to minimize their state income tax liabilities." excerpt

  17. 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.

  18. Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States

    Directory of Open Access Journals (Sweden)

    Richard J. Cebula

    2001-12-01

    Full Text Available This study empirically investigates the impact of improving income-detectiontechnology, as well as a variety of other factors, on aggregate income taxevasion. The study focuses on the U.S., using available data for the 1975-97 period. The empirical findings indicate that improving income-detection technology appears to have significantly reduced the degree of aggregate income-tax evasion in theU.S. over time. In addition, the estimates indicate that federal income tax evasionappears to be an increasing function not only of the federal personal income tax rate but also of the public's dissatisfaction with government. Furthermore, income taxevasion appears to be a decreasing function both of penalties imposed by the IRS on unpaid taxes and IRS audit rates.

  19. 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…

  20. Income inequality and child maltreatment in the United States.

    Science.gov (United States)

    Eckenrode, John; Smith, Elliott G; McCarthy, Margaret E; Dineen, Michael

    2014-03-01

    To examine the relation between county-level income inequality and rates of child maltreatment. Data on substantiated reports of child abuse and neglect from 2005 to 2009 were obtained from the National Child Abuse and Neglect Data System. County-level data on income inequality and children in poverty were obtained from the American Community Survey. Data for additional control variables were obtained from the American Community Survey and the Health Resources and Services Administration Area Resource File. The Gini coefficient was used as the measure of income inequality. Generalized additive models were estimated to explore linear and nonlinear relations among income inequality, poverty, and child maltreatment. In all models, state was included as a fixed effect to control for state-level differences in victim rates. Considerable variation in income inequality and child maltreatment rates was found across the 3142 US counties. Income inequality, as well as child poverty rate, was positively and significantly correlated with child maltreatment rates at the county level. Controlling for child poverty, demographic and economic control variables, and state-level variation in maltreatment rates, there was a significant linear effect of inequality on child maltreatment rates (P income inequality across US counties was significantly associated with higher county-level rates of child maltreatment. The findings contribute to the growing literature linking greater income inequality to a range of poor health and well-being outcomes in infants and children.

  1. 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...

  2. Problems and prospects of the development of the personal income tax in the Russian Federation

    Directory of Open Access Journals (Sweden)

    Yaburova Dinara Vladimirovna

    2014-08-01

    Full Text Available The article is devoted to the personal income tax in Russia, its distinguishing features, advantages and disadvantages. Tax burden on wages in Russia is compared with the tax burden on wages in USA. The comparison is made by the parameters like the type of scale (progressive and proportional taxes, amount of contributions to the social funds and amount of deductions. As a result the conclusion is that the personal income tax in Russia needs the reformation. In a consequence of that formation, improvement of both social and demographic spheres can be achieved.

  3. Geographical pattern analysis of income migration in the United States.

    Science.gov (United States)

    Plane, D A

    1999-01-01

    "How one conceptualises the impacts of migration depends on whether one takes the viewpoint of aggregate area-level income change, of per capita change, or of longer-term (future earnings) change. Several empirical analytical measures are proposed in order to conceptualise the various income impacts of migration.... [A] decomposition procedure is developed for examining how the changes in per capita income of states reflect three different income differentials: those between (a) in-migrants and 'stayers', (b) out-migrants and 'stayers', and (c) in-migrants and out-migrants. Examination of these measures, and of typologies based on them, highlights how income migration significantly and differentially impacts upon U.S. states. The methods are illustrated here in the context of an important new American data source: the 1993-94 migrant income data released by the U.S. Internal Revenue Service." excerpt

  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. Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic

    Directory of Open Access Journals (Sweden)

    Břetislav Andrlík

    2014-01-01

    Full Text Available This article deals with the issues of effectiveness of personal income tax in the Czech Republic. The personal income tax in the Czech Republic, referred to as the tax on income of natural persons, represents a significant part of the public budget revenue (23.35% of all tax revenues in 2012. One of the principles of a good tax system is the principle of its effectiveness. The effectiveness of a particular tax is measured by various methods. The theory distinguishes between two types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect and excessive tax burden. In the case of direct administrative costs the measurement compares the total volume of a particular tax revenue with the costs of its collection. The amount of the tax levied is thus not a net income of the public budget, due to the fact that it must be reduced by the costs of the public sector which are necessary for obtaining such amount.In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of income tax on natural persons is performed with the use of the full-time equivalent (FTE method, which is based on the classification of revenue authorities’ staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax.A separate part of the article deals with measurements of tax system effectiveness in the international scope. We cite an important international study, “"Paying Taxes 2013: The Global Picture”", annually prepared by the World Bank and PricewaterhouseCoopers, which analyses demands of tax systems in different countries of the world.

  6. 26 CFR 1.863-9 - Source of income derived from communications activity under section 863(a), (d), and (e).

    Science.gov (United States)

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable... business within the United States is income from sources within the United States to the extent the income... taxpayer is paid to transmit the communication. Income derived by a United States or foreign person from...

  7. 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

  8. Household income and earnings losses among 6,396 persons with rheumatoid arthritis.

    Science.gov (United States)

    Wolfe, Frederick; Michaud, Kaleb; Choi, Hyon K; Williams, Rhys

    2005-10-01

    Rheumatoid arthritis (RA) causes disability and reduced productivity. There are no large quantitative studies of earnings and productivity losses in patients with clinical RA, and no studies of household income losses. We describe methods for obtaining earnings and household income losses that are applicable to working as well as nonworking RA patients, and we perform such studies using these methods. We estimated cross-sectional expected annual earnings and household income losses in 6,649 persons with RA from Current Populations Survey (CPS) and O*NET (Occupational Information Network) data, and we estimated expected household income and earnings losses based on demographic characteristics after adjustment to Medical Outcomes Study Short-Form 36 (SF-36) population norms (internal method). Workplace productivity was measured by the Work Limitations Questionnaire (WLQ). 27.9% of patients aged Productivity losses were 6% based on work limitations identified by the WLQ. Household income loss (percentage loss) including transfer payments was USD 6,287 (11.8%) for all patients, USD 4,247 (6.9%) for employed patients, and USD 7,374 (14.8%) for nonworking patients. Among nonworking nondisabled patients aged status, education, age, ethnicity, and marital status. Income loss is predicted by the HAQ, HAQ-II, Modified HAQ, and SF-36.

  9. Income Distribution Policy in the United States [and] Discussion Paper.

    Science.gov (United States)

    Okner, Benjamin A.; Rivlin, Alice M.

    The focus of this paper is inequality - primarily, income - inequality - in the United States and the historical-political context in which policies that affect inequality are being discussed. The first section gives a brief description of recent trends in the distribution of income in the United States, a picture whose most remarkable feature is…

  10. Alternative Estimates of Personal Income Per Capita in Russian Regions

    Directory of Open Access Journals (Sweden)

    Andrey Viktorovich Yantsen

    2017-03-01

    Full Text Available Average income per capita is one of the main indicators of the standard of living. This indicator is widely used in research devoted to poverty, interregional income inequality, and is also the main reference point of success of pursued regional policies. A number of researchers note poor quality of official data on household income and call into question their reliability in some regions of Russia. The main reasons include the following: the scale of shadow economy, especially at the level of some regions; insufficient state financing of respective research; and outdated statistical methods of data processing. The author offers the method of quality checking of official statistical data on income per capita by means of a number of indirect indicators. Application of this method also allows receiving alternative estimates of the average per capita income of the population in regions of the country. On the basis of data for 2013-2014 it is shown that in a number of regions official statistical data are underestimated by more than 20%. The received alternative estimates of the average per capita income can be used in further research in place of official indicators

  11. Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects

    Directory of Open Access Journals (Sweden)

    Ivica Urban

    2006-09-01

    Full Text Available This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity, over the quantiles of pre-tax income distribution. Through the use of ‘single parameter’ Gini indices, the social decision maker’s (henceforth SDM relatively more or less favorable inclination toward taxpayers in the lower tails of pre-tax income distribution is accounted for. Simulations are undertaken to show how the introduction of a flat-rate system would affect progressivity.

  12. The effect of breast cancer on personal income three years after diagnosis by cancer stage and education

    DEFF Research Database (Denmark)

    Andersen, Ingelise; Kolodziejczyk, Christophe; Thielen, Karsten

    2015-01-01

    Background: The purpose of this study was to investigate whether there is an association between stage of incident breast cancer (BC) and personal income three years after diagnosis. The analysis further considered whether the association differed among educational groups. Methods: The study...... was based on information from Danish nationwide registers. A total of 7,372 women aged 30¿60 years diagnosed with BC, 48% with metastasis, were compared to 213,276 controls. Generalised linear models were used to estimate the effect of a cancer diagnosis on personal gross income three years after diagnosis......, stratified by education and stage of cancer. The models were adjusted for income two years prior to cancer diagnosis and demographic, geographic and co-morbidity covariates. Results: Adjusting for income two years prior to cancer diagnosis and other baseline covariates (see above), cancer had a minor effect...

  13. Volunteer Income Tax Assistance Programs and Taxpayer Actions to Improve Personal Finances

    Science.gov (United States)

    Bobbitt, Erica; Bowen, Cathy F.; Kuleck, Robin L.; Taverno, Ronald

    2012-01-01

    The income tax-filing process creates teachable moments for learning about taxes and other financial matters. Educators and volunteers from Penn State Cooperative Extension helped taxpayers file 2008 returns under Volunteer Income Tax Assistance Program (VITA). Nearly 600 filers (588) completed and simultaneously received educational information…

  14. Reading and Comprehension Levels in a Sample of Urban, Low-Income Persons

    Science.gov (United States)

    Delgado, Cheryl; Weitzel, Marilyn

    2013-01-01

    Objective: Because health literacy is related to healthcare outcomes, this study looked at reading and comprehension levels in a sample of urban, low-income persons. Design: This was a descriptive exploration of reading comprehension levels, controlled for medical problems that could impact on vision and therefore ability to read. Setting: Ninety…

  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. Adolescent personality profiles, neighborhood income, and young adult alcohol use: A longitudinal study

    NARCIS (Netherlands)

    Ayer, L.; Rettew, D.; Althoff, R.R.; Willemsen, G.; Ligthart, R.S.L.; Hudziak, J.J.; Boomsma, D.I.

    2011-01-01

    Personality traits and socioeconomic factors such as neighborhood income have been identified as risk factors for future alcohol abuse, but findings have been inconsistent possibly due to interactions between risk and protective factors. The present study examined the prediction of drinking behavior

  17. 26 CFR 25.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Discharge of executor from personal liability... 31, 1954 Procedure and Administration § 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes. For regulations concerning the discharge of an executor from personal...

  18. 31 CFR 594.315 - United States person; U.S. person.

    Science.gov (United States)

    2010-07-01

    ... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS General Definitions § 594.315 United States person; U.S. person. The term United States person or...

  19. 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 ...

  20. 31 CFR 595.315 - United States person; U.S. person.

    Science.gov (United States)

    2010-07-01

    ... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TERRORISM SANCTIONS REGULATIONS General Definitions § 595.315 United States person; U.S. person. The term United States person or U.S...

  1. TAXATION OF INCOME OF PHYSICAL PERSONS AND LOCAL FINANCES: SURPRISES AND PERSPECTIVES OF THEIR SOLUTIONS

    Directory of Open Access Journals (Sweden)

    I. Lyutyi

    2018-01-01

    Full Text Available The article proposes a comprehensive vision of the personal income tax system issues in the context of its use as a tool for the formation of local public finances, a systemic approach to increasing its effectiveness in the context of the need to balance the interests in the chains of the individual-society general system: individual-local community, the territory of the labor force supplier-the territory of the labor force recipient (scope of application of labor, the local community-the territory/sphere where social services are provided. A conclusion is drawn about the dominant fiscal function of the personal income tax and the tax on real property other than a parcel of land, which exhibits the constant growth of its tax rates without an acceptable extension of the preferential part. The process of transforming these taxes and their budget-forming role in the formation of the capable united territorial communities were investigated. The main issues of enrollment and distribution of income tax among the budgets of different territorial communities as subjects of the process of decentralization of public finances were revealed. The significant amount of work is required to assess the actual and potential capacity of the respective territories in order to provide the relevant services in the context of the entire array of the settlement network, which requires the development of a budget classification that would contribute to more detailed local budgets in developing a model for their distribution of profitable tax that would better take into account the parameters of the capacity of territorial communities, provision of their residents with the relevant services. The conclusion is made on the necessity of forming the preferential part of the mentioned taxes on the new conceptual principles, which provide for an extensive and effective system of tax incentives that would be provided to taxpayers, indirectly through the participation of the

  2. Inflation and the Indexation of Personal Income Taxes in Theory and Practice

    Directory of Open Access Journals (Sweden)

    Vito Tanzi

    1976-09-01

    Full Text Available The impact of inflation on taxpayers’ liabilities can be measured in at least two different and often contrasting ways. On the one hand, it can be measured by the percentage increases in the average tax rates. On the other hand, it can be measured by the percentage points, that is the absolute increases in those rates. Although the former has attracted more attention, it is the latter that is more significant in regards to the effects on disposable incomes and after-tax income distribution. Much of the controversy regarding indexation has revolved around the issue of stabilization. Some have argued that indexation poses real dangers to stability while others have pointed to its positive potential. The author looks at analytical adjustment schemes and analyses practical applications of indexation, arguing that the case for or against indexation of the personal income tax cannot be made in abstract as the consequences of indexing differ among countries.

  3. Community-level income inequality and HIV prevalence among persons who inject drugs in Thai Nguyen, Vietnam.

    Science.gov (United States)

    Lim, Travis W; Frangakis, Constantine; Latkin, Carl; Ha, Tran Viet; Minh, Nguyen Le; Zelaya, Carla; Quan, Vu Minh; Go, Vivian F

    2014-01-01

    Socioeconomic status has a robust positive relationship with several health outcomes at the individual and population levels, but in the case of HIV prevalence, income inequality may be a better predictor than absolute level of income. Most studies showing a relationship between income inequality and HIV have used entire countries as the unit of analysis. In this study, we examine the association between income inequality at the community level and HIV prevalence in a sample of persons who inject drugs (PWID) in a concentrated epidemic setting. We recruited PWID and non-PWID community participants in Thai Nguyen, Vietnam, and administered a cross-sectional questionnaire; PWID were tested for HIV. We used ecologic regression to model HIV burden in our PWID study population on GINI indices of inequality calculated from total reported incomes of non-PWID community members in each commune. We also modeled HIV burden on interaction terms between GINI index and median commune income, and finally used a multi-level model to control for community level inequality and individual level income. HIV burden among PWID was significantly correlated with the commune GINI coefficient (r = 0.53, p = 0.002). HIV burden was also associated with GINI coefficient (β = 0.082, p = 0.008) and with median commune income (β = -0.018, p = 0.023) in ecological regression. In the multi-level model, higher GINI coefficient at the community level was associated with higher odds of individual HIV infection in PWID (OR = 1.46 per 0.01, p = 0.003) while higher personal income was associated with reduced odds of infection (OR = 0.98 per $10, p = 0.022). This study demonstrates a context where income inequality is associated with HIV prevalence at the community level in a concentrated epidemic. It further suggests that community level socioeconomic factors, both contextual and compositional, could be indirect determinants of HIV infection in PWID.

  4. Community-Level Income Inequality and HIV Prevalence among Persons Who Inject Drugs in Thai Nguyen, Vietnam

    Science.gov (United States)

    Lim, Travis W.; Frangakis, Constantine; Latkin, Carl; Ha, Tran Viet; Minh, Nguyen Le; Zelaya, Carla; Quan, Vu Minh; Go, Vivian F.

    2014-01-01

    Socioeconomic status has a robust positive relationship with several health outcomes at the individual and population levels, but in the case of HIV prevalence, income inequality may be a better predictor than absolute level of income. Most studies showing a relationship between income inequality and HIV have used entire countries as the unit of analysis. In this study, we examine the association between income inequality at the community level and HIV prevalence in a sample of persons who inject drugs (PWID) in a concentrated epidemic setting. We recruited PWID and non-PWID community participants in Thai Nguyen, Vietnam, and administered a cross-sectional questionnaire; PWID were tested for HIV. We used ecologic regression to model HIV burden in our PWID study population on GINI indices of inequality calculated from total reported incomes of non-PWID community members in each commune. We also modeled HIV burden on interaction terms between GINI index and median commune income, and finally used a multi-level model to control for community level inequality and individual level income. HIV burden among PWID was significantly correlated with the commune GINI coefficient (r = 0.53, p = 0.002). HIV burden was also associated with GINI coefficient (β = 0.082, p = 0.008) and with median commune income (β = −0.018, p = 0.023) in ecological regression. In the multi-level model, higher GINI coefficient at the community level was associated with higher odds of individual HIV infection in PWID (OR = 1.46 per 0.01, p = 0.003) while higher personal income was associated with reduced odds of infection (OR = 0.98 per $10, p = 0.022). This study demonstrates a context where income inequality is associated with HIV prevalence at the community level in a concentrated epidemic. It further suggests that community level socioeconomic factors, both contextual and compositional, could be indirect determinants of HIV infection in PWID. PMID

  5. 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.

  6. Effects of the provisions of the corporate and personal income tax codes on solar investment decisions

    Science.gov (United States)

    Sedmak, M. R.

    The effects of the provisions of the existing corporate and personal income tax codes on solar investment decisions are analyzed. It is shown that the provisions of a tax code do not discriminate against investment in solar technologies if the present value of depreciation and interest expense tax deductions over the relevant decision period is equal to the present value of actual capital expenses. However, on the basis of a quantitative analyses, it is concluded that the existing corporate income tax code does discriminate against solar investments for the majority of corporations, although the 25 percent tax credit available to businesses for solar investments is sufficient to alleviate the distortion in most cases. In contrast, the provisions of the existing personal income tax code favor solar investments over investments in less capital intensive energy generating units, as the interest paid on loads used to finance solar investments made by individuals is tax deductible, while conventional fuel expenses are not deductible.

  7. Income inequality: A complex network analysis of US states

    Science.gov (United States)

    Gogas, Periklis; Gupta, Rangan; Miller, Stephen M.; Papadimitriou, Theophilos; Sarantitis, Georgios Antonios

    2017-10-01

    This study performs a long-run, inter-temporal analysis of income inequality in the US spanning the period 1916-2012. We employ both descriptive analysis and the Threshold-Minimum Dominating Set methodology from Graph Theory, to examine the evolution of inequality through time. In doing so, we use two alternative measures of inequality: the Top 1% share of income and the Gini coefficient. This provides new insight on the literature of income inequality across the US states. Several empirical findings emerge. First, a heterogeneous evolution of inequality exists across the four focal sub-periods. Second, the results differ between the inequality measures examined. Finally, we identify groups of similarly behaving states in terms of inequality. The US authorities can use these findings to identify inequality trends and innovations and/or examples to investigate the causes of inequality within the US and implement appropriate policies.

  8. Income inequality among American states and the incidence of major depression.

    Science.gov (United States)

    Pabayo, Roman; Kawachi, Ichiro; Gilman, Stephen E

    2014-02-01

    Although cross-sectional and ecological studies have shown that higher area-level income inequality is related to increased risk for depression, few longitudinal studies have been conducted. This investigation examines the relationship between state-level income inequality and major depression among adults participating in a population-based, representative longitudinal study. We used data from the National Epidemiologic Survey on Alcohol and Related Conditions (n=34 653). Respondents completed structured diagnostic interviews at baseline (2001-2002) and follow-up (2004-2005). Weighted multilevel modelling was used to determine if U.S. state-level income inequality (measured by the Gini coefficient) was a significant predictor of depression at baseline and at follow-up, while controlling for individual-level and state-level covariates. We also repeated the longitudinal analyses, excluding those who had a history of depression or at baseline, in order to test whether income inequality was related to incident depression. State-level inequality was associated with increased incidence of depression among women but not men. In comparison to women residing in states belonging to the lowest quintile of income inequality, women were at increased risk for depression in the second (OR=1.18, 95% CI 0.86 to 1.62), third (OR=1.22, 95% CI 0.91 to 1.62), fourth (OR=1.37, 95% CI 1.03 to 1.82) and fifth (OR=1.50, 95% CI 1.14 to 1.96) quintiles at follow-up (pincome inequality increases the risk for the development of depression among women.

  9. The Association Between Income and Life Expectancy in the United States, 2001-2014.

    Science.gov (United States)

    Chetty, Raj; Stepner, Michael; Abraham, Sarah; Lin, Shelby; Scuderi, Benjamin; Turner, Nicholas; Bergeron, Augustin; Cutler, David

    2016-04-26

    The relationship between income and life expectancy is well established but remains poorly understood. To measure the level, time trend, and geographic variability in the association between income and life expectancy and to identify factors related to small area variation. Income data for the US population were obtained from 1.4 billion deidentified tax records between 1999 and 2014. Mortality data were obtained from Social Security Administration death records. These data were used to estimate race- and ethnicity-adjusted life expectancy at 40 years of age by household income percentile, sex, and geographic area, and to evaluate factors associated with differences in life expectancy. Pretax household earnings as a measure of income. Relationship between income and life expectancy; trends in life expectancy by income group; geographic variation in life expectancy levels and trends by income group; and factors associated with differences in life expectancy across areas. The sample consisted of 1,408,287,218 person-year observations for individuals aged 40 to 76 years (mean age, 53.0 years; median household earnings among working individuals, $61,175 per year). There were 4,114,380 deaths among men (mortality rate, 596.3 per 100,000) and 2,694,808 deaths among women (mortality rate, 375.1 per 100,000). The analysis yielded 4 results. First, higher income was associated with greater longevity throughout the income distribution. The gap in life expectancy between the richest 1% and poorest 1% of individuals was 14.6 years (95% CI, 14.4 to 14.8 years) for men and 10.1 years (95% CI, 9.9 to 10.3 years) for women. Second, inequality in life expectancy increased over time. Between 2001 and 2014, life expectancy increased by 2.34 years for men and 2.91 years for women in the top 5% of the income distribution, but by only 0.32 years for men and 0.04 years for women in the bottom 5% (P income individuals varied substantially across local areas. In the bottom income

  10. TEXAS TAXES: A COMPARISON WITH OTHER STATES

    OpenAIRE

    Stallmann, Judith I.; Jones, Lonnie L.

    1998-01-01

    This document is part of an educational series on Texas taxes. State and local taxes in Texas are compared with those of the fifty states and the District of Columbia. Taxes are compared per capita and per $1,000 of personal income. The taxes include: all state and local taxes, property taxes, sales and gross receipts taxes, personal income taxes, corporate income taxes and corporate franchise taxes. For each tax the national average, median, maximum and minimum are given along with the corre...

  11. ESTIMATION OF TAX BASE IN PERSONAL INCOME TAX AS A FORM OF SUPPORT FOR AGRICULTURE IN GERMANY

    Directory of Open Access Journals (Sweden)

    Renata BUDLEWSKA

    2015-08-01

    Full Text Available Taxes in most EU countries are designed to financially support farms through lower tax rates. The preferential tax allowances and exemptions motivate farmers to undertake specific activities, in accordance with the main objectives of the agricultural policy. As a result of such activities, the agricultural sector receives additional support, which officially is not subject to public control, at the same time contributing to a considerable burden of EU budgets. The aim of the article is to evaluate the selected tax expenditures addressed to farmers, contained in the German personal income tax. The paper is an attempt to answer the question, whether the method for estimating income from agricultural production used in the German personal income tax law has an impact on reducing tax burdens of farm owners and what the consequences are for the agricultural sector, especially in the area of changes in the area structure of farms.

  12. 26 CFR 301.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Discharge of executor from personal liability... Transferees and Fiduciaries § 301.6905-1 Discharge of executor from personal liability for decedent's income..., the executor of a decedent's estate may make written application to the applicable internal revenue...

  13. A Model for a State Income Tax in Australia: Historical Considerations, Key Design Issues and Recommendations

    OpenAIRE

    Mellor, Peter Warren

    2017-01-01

    This thesis addresses the question, would the reintroduction of income taxation at the State level in Australia be feasible at the present time? The States levied income taxes from the late nineteenth century until 1942, when the Commonwealth unilaterally enacted legislation for its ‘uniform tax’ scheme for centralised income taxation which made it effectively impossible for State income taxation to continue. As the States also face a significant constitutional restrictions ...

  14. 26 CFR 20.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Discharge of executor from personal liability... DYING AFTER AUGUST 16, 1954 Procedure and Administration § 20.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes. For regulations concerning the discharge of an executor from...

  15. 26 CFR 1.551-2 - Amount included in gross income.

    Science.gov (United States)

    2010-04-01

    ... determined, therefore, by the interest of the United States shareholder in the foreign personal holding... income of the United States shareholders who were shareholders in the company on the last day of its... company. Such United States shareholders, accordingly, are determined by the stock holdings as of such...

  16. FDI and Income Inequality: Evidence from a Panel of US States

    OpenAIRE

    Pandej Chintrakarn; Dierk Herzer; Peter Nunnenkamp

    2010-01-01

    This study employs state-level panel data to explore the relationship between inward foreign direct investment (FDI) and income inequality in the United States. Using panel cointegration techniques that allow for cross-sectional heterogeneity, cross-sectional dependence, and endogenous regressors, we find that the short-run effects of FDI on income inequality are insignificant or weakly significant and negative. In the long run, however, FDI exerts a significant and robust negative effect on ...

  17. 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.

  18. 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.

  19. Energy consumption, income, and carbon emissions in the United States

    Energy Technology Data Exchange (ETDEWEB)

    Soytas, Ugur [Department of Business Administration, Middle East Technical University Ankara, Turkey 06531 (Turkey); Sari, Ramazan [Department of Economics, Abant Izzet Baysal University Bolu, Turkey 14280 (Turkey); Ewing, Bradley T. [Rawls College of Business Texas Tech University Lubbock, TX 79409-2101 (United States)

    2007-05-15

    This paper investigates the effect of energy consumption and output on carbon emissions in the United States. Earlier research focused on testing the existence and/or shape of an environmental Kuznets curve without taking energy consumption into account. We investigate the Granger causality relationship between income, energy consumption, and carbon emissions, including labor and gross fixed capital formation in the model. We find that income does not Granger cause carbon emissions in the US in the long run, but energy use does. Hence, income growth by itself may not become a solution to environmental problems. (author)

  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. 26 CFR 1.863-3AT - Income from the sale of personal property derived partly from within and partly from without the...

    Science.gov (United States)

    2010-04-01

    ... Section 1.863-3AT Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30, 1996 § 1... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income from the sale of personal property...

  2. The Association Between Income and Life Expectancy in the United States, 2001–2014

    Science.gov (United States)

    Chetty, Raj; Stepner, Michael; Abraham, Sarah; Lin, Shelby; Scuderi, Benjamin; Turner, Nicholas; Bergeron, Augustin; Cutler, David

    2016-01-01

    Importance The relationship between income and mortality is well established but remains poorly understood. Objectives To measure the level, temporal trend, and geographic variability in the association between income and life expectancy, and identify factors related to small area variation in this association. Design and Setting Income data for the US population were obtained from 1.4 billion de-identified tax records between 1999 and 2014. Mortality data were obtained from Social Security Administration death records. These data were used to estimate race- and ethnicity-adjusted life expectancy at 40 years of age by household income percentile, sex, and geographic area, and to evaluate factors associated with differences in life expectancy. Main Outcomes and Measures Relationship between income and life expectancy; trends in life expectancy by income group; geographic variation in life expectancy levels and trends by income group; and factors associated with differences in life expectancy across areas. Results The sample consisted of 1 408 287 218 person-year observations (mean age at which individuals were analyzed, 53.0 years; median household earnings among working individuals, $61 175 per year [mean, $97 725 per year]). Among those aged 40 to 76 years, there were 4 114 380 deaths among men (mortality rate, 596.3 per 100 000) and 2 694 808 deaths among women (mortality rate, 375.1 per 100 000). The analysis yielded four results. First, higher income was associated with greater longevity throughout the income distribution. The gap in life expectancy between the richest 1% and poorest 1% of individuals was 14.6 years (95% CI, 14.4 to 14.8 years) for men and 10.1 years (95% CI, 9.9 to 10.3 years) for women. Second, inequality in life expectancy increased over time. Between 2001 and 2014, life expectancy increased by 2.34 years for men and 2.91 years for women in the top 5% of the income distribution, but increased by only 0.32 years for men and 0.04 years for

  3. 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...

  4. Recruiting low-income postpartum women into two weight loss interventions: in-person versus Facebook delivery.

    Science.gov (United States)

    Silfee, Valerie J; Lopez-Cepero, Andrea; Lemon, Stephenie C; Estabrook, Barbara; Nguyen, Oanh; Rosal, Milagros C

    2018-02-21

    Several studies, such as the Diabetes Prevention Program (DPP), have provided foundational evidence for the efficacy of lifestyle interventions on weight loss and cardiometabolic prevention. However, translating these interventions to real-world settings and engaging at-risk populations has proven difficult. Social media-delivered interventions have high potential for reaching high-risk populations, but there remains a need to understand the extent to which these groups are interested in social media as a delivery mode. One potential way to this is by examining recruitment rates as a proxy for interest in the intervention delivery format. The aim of this study was to describe the recruitment rates of overweight and obese low-income postpartum women into two asynchronous behavioral weight loss interventions: one delivered in-person and the other delivered via Facebook. Both interventions used the same recruitment methods: participants were overweight low-income postpartum women who were clients of Women, Infants, and Children (WIC) clinics in Worcester, MA, screened for the study by nutritionists during routine WIC visits. Similarly, eligibility criteria were the same for both interventions except for a requirement for the Facebook-delivered intervention to currently use Facebook at least once per week. Among women pre-eligible for the in-person intervention, 42.6% gave permission to be contacted to determine full eligibility and 24.1% of eligible women enrolled. Among women pre-eligible for the Facebook intervention, 31.8% gave permission to be contacted and 28.5% of eligible women enrolled. Recruitment rates for a Facebook-based weight loss intervention were similar to recruitment rates for an in-person intervention, suggesting similar interest in the two program delivery modes among low-income postpartum women.

  5. 31 CFR 596.313 - United States person.

    Science.gov (United States)

    2010-07-01

    ... FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TERRORISM LIST GOVERNMENTS SANCTIONS REGULATIONS General Definitions § 596.313 United States person. The term United States person means any United States...

  6. Half in Ten: Why Taking Disability into Account is Essential to Reducing Income Poverty and Expanding Economic Inclusion

    OpenAIRE

    Shawn Fremstad

    2009-01-01

    Disability is both a fundamental cause and consequence of income poverty. The income-poverty rate for persons with disabilities is between two to three times the rate for persons without disabilities. Yet, contemporary policy debate and research about income poverty in the United States is largely silent about disability. This paper argues that we need to have a broader view of what poverty is and also that disability must be taken into account in anti-poverty policy.

  7. Bring out your dead!: A study of income inequality and life expectancy in the United States, 2000-2010.

    Science.gov (United States)

    Hill, Terrence D; Jorgenson, Andrew

    2018-01-01

    We test whether income inequality undermines female and male life expectancy in the United States. We employ data for all 50 states and the District of Columbia and two-way fixed effects to model state-level average life expectancy as a function of multiple income inequality measures and time-varying characteristics. We find that state-level income inequality is inversely associated with female and male life expectancy. We observe this general pattern across four measures of income inequality and under the rigorous conditions of state-specific and year-specific fixed effects. If income inequality undermines life expectancy, redistribution policies could actually improve the health of states. Copyright © 2017 Elsevier Ltd. All rights reserved.

  8. Mobility and volatility: What is behind the rising income inequality in the United States

    Science.gov (United States)

    Wu, Huixuan; Li, Yao

    2018-02-01

    Inequality of family incomes in the United States has increased significantly in the past four decades. This is largely interpreted as a result of unequal mobility, e.g., the rich can get richer at a faster pace than the rest of the population. However, using nationally representative data and the Fokker-Planck equation, our study shows that income mobility in the United States has remained stable. Instead, we find another factor - income volatility, which measures the instability of incomes - has increased considerably and caused the surge of income inequality. In addition, the rising volatility is associated with the plummeting of income-growth opportunity, creating the feeling that the American Dream is in decline. Volatility has often been overlooked in previous studies on inequality, partially because mobility and volatility are usually studied separately. By contrast, the Fokker-Planck equation takes both mobility and volatility into consideration, making it a more comprehensive model.

  9. 浅议我国现行个人所得税制改革%On the Reform of the Current Personal Income Tax System

    Institute of Scientific and Technical Information of China (English)

    韦小虹

    2011-01-01

    Personal Income Tax Income Distribution as a major taxes, plays a vital role in our countries' economic life. Personal income tax adjustment is directly related to people's pocketbook, for that it is on forcus about the situation in the hot inflation. As China's economic growth, disposable income is increasing year by year, but as the income gap between rich and poor regulation, "personal income tax" the tax lever lags behind changes in our economy, these problems not only seriously affected the economy, tax regulation function, but also unfavorable for social stability. This paper clarifies the existed personal income tax reform issues that after the proposed targeted policy recommendations related to academics.%个人所得税作为调节居民收入分配的一个重要税种,在我国经济生活中起着至关重要的作用.个税调整直接关系百姓钱袋子,在通胀形势下成为关注热点.随着我国经济的增长,居民可支配收入也在逐年增多,但是作为调节贫富收入差距的“个人所得税”这一税收杠杆却滞后于我们经济的变化,这些问题不仅严重影响了税收调节经济的功能,而且对社会稳定也极为不利.本文在阐明了我国个人所得税制改革中存在的相关问题后,有针对性的提出了相关学者的政策建议.

  10. The Basic Income (Proposal Story and Its Context in Slovenia

    Directory of Open Access Journals (Sweden)

    Valerija Korošec

    2014-07-01

    Full Text Available A story of a personal experience serves as a basis for reflection on why has the idea of a universal basic income has become the raison d'être of the organization Section for the Promotion of UBI in Slovenia (of about 20 people, its international alliances and actions, as well as the promotion of the Basic Income idea within the Slovenian society. Serving this aim is the description of the context of Basic Income idea development in terms of government office, state administration, university, the poverty industry and politics. In trying to understand the functioning of the society (state, civil society during the paradigmatic shift from industrial to post-industrial society we have to understand why things happen the way they happen.

  11. 31 CFR 515.330 - Person within the United States.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Person within the United States. 515... Definitions § 515.330 Person within the United States. (a) The term person within the United States, includes: (1) Any person, wheresoever located, who is a resident of the United States; (2) Any person actually...

  12. A κ-generalized statistical mechanics approach to income analysis

    Science.gov (United States)

    Clementi, F.; Gallegati, M.; Kaniadakis, G.

    2009-02-01

    This paper proposes a statistical mechanics approach to the analysis of income distribution and inequality. A new distribution function, having its roots in the framework of κ-generalized statistics, is derived that is particularly suitable for describing the whole spectrum of incomes, from the low-middle income region up to the high income Pareto power-law regime. Analytical expressions for the shape, moments and some other basic statistical properties are given. Furthermore, several well-known econometric tools for measuring inequality, which all exist in a closed form, are considered. A method for parameter estimation is also discussed. The model is shown to fit remarkably well the data on personal income for the United States, and the analysis of inequality performed in terms of its parameters is revealed as very powerful.

  13. A κ-generalized statistical mechanics approach to income analysis

    International Nuclear Information System (INIS)

    Clementi, F; Gallegati, M; Kaniadakis, G

    2009-01-01

    This paper proposes a statistical mechanics approach to the analysis of income distribution and inequality. A new distribution function, having its roots in the framework of κ-generalized statistics, is derived that is particularly suitable for describing the whole spectrum of incomes, from the low–middle income region up to the high income Pareto power-law regime. Analytical expressions for the shape, moments and some other basic statistical properties are given. Furthermore, several well-known econometric tools for measuring inequality, which all exist in a closed form, are considered. A method for parameter estimation is also discussed. The model is shown to fit remarkably well the data on personal income for the United States, and the analysis of inequality performed in terms of its parameters is revealed as very powerful

  14. [Differences in factors associated with health checkup participation between persons with differing income levels. A cross-sectional analysis using residential taxation as a measure of household income].

    Science.gov (United States)

    Tsukishima, Eri; Takahashi, Kyoko; Yano, Koichi; Mori, Mitsuru

    2012-11-01

    Health insurers in Japan are required to provide health checkups specifically designed to detect signs of metabolic syndrome. Since National Health Insurance organizations have been increasing their numbers of low-income beneficiaries, this observational study was carried out to investigate the differences between persons with differing household income levels based on the factors associated with their participation in health checkups. The data source for this study was a database of scored answers in collected, unsigned questionnaires provided by the National Health Insurance of Sapporo City. The survey was conducted in 2009, approaching 3000 beneficiaries aged 40-74 years and sampling 4 groups divided by household income and participation in the 2008 health checkup. The survey included questions about demographics, awareness of the details of the health checkup, and knowledge of lifestyle-related diseases. Valid answers from 1656 respondents were analyzed using multiple logistic regression analysis. After analyzing the level of awareness of health checkup details among subjects and its association with checkup participation, knowledge of the locations where the checkups were held showed the highest adjusted odds ratios. Multivariate logistic regression analysis showed that the following factors were associated with participation in checkups in both lower- and higher-income groups: previous and regular participation in health checkups, willingness to attend the next checkup, and status of family or friends regarding checkup participation. In addition, that a substantial out-of-pocket cost for the checkup was not levied had a significant relationship with checkup attendance in lower-income beneficiaries, while personal obligation to undergo regular health checkups regardless of the busyness of their schedules was found to have a significant relationship in higher-income beneficiaries. In addition, logistic models that excluded factors of previous and future health

  15. Income non-reporting: implications for health inequalities research.

    Science.gov (United States)

    Turrell, G

    2000-03-01

    To determine whether, in the context of a face to face interview, socioeconomic groups differ in their propensity to provide details about the amount of their personal income, and to discuss the likely consequences of any differences for studies that use income based measures of socioeconomic position. The study used data from the 1995 Australian Health Survey. The sample was selected using a stratified multi-stage area design that covered urban and rural areas across all States and Territories and included non-institutionalised residents of private and non-private dwellings. The response rate was 91.5% for selected dwellings and 97.0% for persons within dwellings. Data were collected using face to face interviews. Income response, the dependent measure, was binary coded (0 if income was reported and 1 for refusals, "don't knows" and insufficient information). Socioeconomic position was measured using employment status, occupation, education and main income source. The socioeconomic characteristics of income non-reporters were initially examined using sex specific age adjusted proportions with 95% confidence intervals. Multivariate analysis was performed using logistic regression. Persons aged 15-64 (n = 33,434) who were reportedly in receipt of an income from one or more sources during the data collection reference period. The overall rate of income non-response was 9.8%. Propensity to not report income increased with age (15-29 years 5.8%, 30-49 10.6%, 50-64 13.8%). No gender differences were found (men 10.2%, women 9.3%). Income non-response was not strongly nor consistently related to education or occupation for men, although there was a suggested association among these variables for women, with highly educated women and those in professional occupations being less likely to report their income. Strong associations were evident between income non-response, labour force status and main income source. Rates were highest among the employed and those in receipt of

  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. 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...

  18. 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.

  19. Childhood Family Structure and Intergenerational Income Mobility in the United States.

    Science.gov (United States)

    Bloome, Deirdre

    2017-04-01

    The declining prevalence of two-parent families helped increase income inequality over recent decades. Does family structure also condition how economic (dis)advantages pass from parents to children? If so, shifts in the organization of family life may contribute to enduring inequality between groups defined by childhood family structure. Using National Longitudinal Survey of Youth data, I combine parametric and nonparametric methods to reveal how family structure moderates intergenerational income mobility in the United States. I find that individuals raised outside stable two-parent homes are much more mobile than individuals from stable two-parent families. Mobility increases with the number of family transitions but does not vary with children's time spent coresiding with both parents or stepparents conditional on a transition. However, this mobility indicates insecurity, not opportunity. Difficulties maintaining middle-class incomes create downward mobility among people raised outside stable two-parent homes. Regardless of parental income, these people are relatively likely to become low-income adults, reflecting a new form of perverse equality. People raised outside stable two-parent families are also less likely to become high-income adults than people from stable two-parent homes. Mobility differences account for about one-quarter of family-structure inequalities in income at the bottom of the income distribution and more than one-third of these inequalities at the top.

  20. State-level income inequality and family burden of U.S. families raising children with special health care needs.

    Science.gov (United States)

    Parish, Susan L; Rose, Roderick A; Dababnah, Sarah; Yoo, Joan; Cassiman, Shawn A

    2012-02-01

    Growing evidence supports the hypothesis that income inequality within a nation influences health outcomes net of the effect of any given household's absolute income. We tested the hypothesis that state-level income inequality in the United States is associated with increased family burden for care and health-related expenditures for low-income families of children with special health care needs. We analyzed the 2005-06 wave of the National Survey of Children with Special Health Care Needs, a probability sample of approximately 750 children with special health care needs in each state and the District of Columbia in the US Our measure of state-level income inequality was the Gini coefficient. Dependent measures of family caregiving burden included whether the parent received help arranging or coordinating the child's care and whether the parent stopped working due to the child's health. Dependent measures of family financial burden included absolute burden (spending in past 12 months for child's health care needs) and relative burden (spending as a proportion of total family income). After controlling for a host of child, family, and state factors, including family income and measures of the severity of a child's impairments, state-level income inequality has a significant and independent association with family burden related to the health care of their children with special health care needs. Families of children with special health care needs living in states with greater levels of income inequality report higher rates of absolute and relative financial burden. Copyright © 2011 Elsevier Ltd. All rights reserved.

  1. Income Inequality and Gambling: A panel study in the United States (1980-1997)

    NARCIS (Netherlands)

    Bol, T.; Lancee, B.; Steijn, S.

    2014-01-01

    While there are many studies that examine the consequences of increasing income inequality, its effects on gambling behavior have not yet been studied. In this article, we argue that income inequality increases the average expenditure on gambling. Using longitudinal state-level data for the United

  2. 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...

  3. US State-level income inequality and risks of heart attack and coronary risk behaviors: longitudinal findings.

    Science.gov (United States)

    Pabayo, Roman; Kawachi, Ichiro; Gilman, Stephen E

    2015-07-01

    To examine prospectively the association between US state income inequality and incidence of heart attack. We used data from the National Epidemiologic Survey on Alcohol and Related Conditions (n = 34,445). Respondents completed interviews at baseline (2001-2002) and follow-up (2004-2005). Weighted multilevel modeling was used to determine if US state-level income inequality (measured by the Gini coefficient) at baseline was a predictor of heart attack during follow-up, controlling for individual-level and state-level covariates. In comparison to residents of US states in the lowest quartile of income inequality, those living in the second [Adjusted Odds Ratio (AOR) = 1.71, 95 % CI 1.16-2.53)], third (AOR = 1.81, 95 % CI 1.28-2.57), and fourth (AOR = 2.04, 95 % CI 1.26-3.29) quartiles were more likely to have a heart attack. Similar findings were obtained when we excluded those who had a heart attack prior to baseline. This study is one of the first to empirically show the longitudinal relationship between income inequality and coronary heart disease. Living in a state with higher income inequality increases the risk for heart attack among US adults.

  4. 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

  5. Increasing personal exemption of fixed income earners: A cost-benefit analysis on government revenues

    Directory of Open Access Journals (Sweden)

    Rebecca Maquiling

    2016-12-01

    Full Text Available Personal exemption (PE was one of the remedies of the government to offset the burden of taxation imposed to its sovereignty. In the Philippines, a motion to increase the PE has already been made by lawmakers, and this prompted the researchers to conduct a study on the effect of this disposable income of fixed income earners on their spending pattern on identified goods and services to VAT and other taxes collected by the government. The study made use of descriptive-survey method given to 100 random respondents earning fixed income in the City of Davao, Philippines. The study determined that the respondents’ age, civil status, sex, and number of qualified dependents affects her/his spending pattern. Married people spend more on basic commodities than single people, male spends more alcohol and tobacco than the female, zero dependents spends more on recreation than more dependents and there is a decrease of spending in recreation as people aged. Moreover, the survey revealed that implementing additional PE will decrease direct income tax of the government. However, forty percent of this will return in the form of indirect taxes since respondents have lower marginal propensity to save than their marginal propensity to consume, it results in a positive impact in the economy as a whole. This is done through the use of the concept of the Tax Cut Multiplier (m[tax]= -MPC/MPS effect. Given the prospective increase in PE, consumers spend their additional disposable income on basic commodities, additional clothing, recreation and excises taxed products, among others.

  6. THE ROLE OF THE CORPORATE INCOME TAX IN THE STATE BUDGET REVENUES OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Olha Zamaslo

    2017-09-01

    Full Text Available The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency. On that basis, determining prospects of income tax in the national system of business entities taxation and developing proposals for improving the mechanism of taxation in Ukraine. Methodology. The theoretical and methodological base of scientific research of national and foreign scholars on the analysis of corporate income tax, official statistical data of the Ministry of Finance of Ukraine and State Fiscal Service of Ukraine. To ensure the authenticity and validity of the research results to the goal, the following methods are used: induction and deduction – during theoretical generalizations and conclusions; analogy method – when comparing the foreign experience of administration of corporate income tax; economics and statistics as methods of the macroeconomic situation of Ukraine analysing. Results. In the article, the corporate income tax is investigated. The macroeconomic situation in Ukraine is analysed. Reasonable steps for the further use of the European countries experience for Ukraine are founded. Practical implications. The results of this study can be used by state authorities in developing tax policy directions in Ukraine. Value/originality of the results is a complex theoretical and practical analysis of the corporate income tax in Ukraine. Further research should relate to the improvement of its own system of income taxation. In the process of its implementation, it is necessary to use the experience of European countries.

  7. Investigating the association between social interactions and personality states dynamics.

    Science.gov (United States)

    Gundogdu, Didem; Finnerty, Ailbhe N; Staiano, Jacopo; Teso, Stefano; Passerini, Andrea; Pianesi, Fabio; Lepri, Bruno

    2017-09-01

    The recent personality psychology literature has coined the name of personality states to refer to states having the same behavioural, affective and cognitive content (described by adjectives) as the corresponding trait, but for a shorter duration. The variability in personality states may be the reaction to specific characteristics of situations. The aim of our study is to investigate whether specific situational factors, that is, different configurations of face-to-face interactions, are predictors of variability of personality states in a work environment. The obtained results provide evidence that within-person variability in personality is associated with variation in face-to-face interactions. Interestingly, the effects differ by type and level of the personality states: adaptation effects for Agreeableness and Emotional Stability, whereby the personality states of an individual trigger similar states in other people interacting with them and complementarity effects for Openness to Experience, whereby the personality states of an individual trigger opposite states in other people interacting with them. Overall, these findings encourage further research to characterize face-to-face and social interactions in terms of their relevance to personality states.

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. Income inequality among American states and the conditional risk of post-traumatic stress disorder.

    Science.gov (United States)

    Pabayo, Roman; Fuller, Daniel; Goldstein, Risë B; Kawachi, Ichiro; Gilman, Stephen E

    2017-09-01

    Vulnerability to post-traumatic disorder (PTSD) following a traumatic event can be influenced by individual-level as well as contextual factors. Characteristics of the social and economic environment might increase the odds for PTSD after traumatic events occur. One example that has been identified as a potential environmental determinant is income inequality. The purpose of this study is to investigate the association between State-level income inequality and PTSD among adults who have been exposed to trauma. We used data from the National Epidemiologic Survey on Alcohol and Related Conditions (n = 34,653). Structured diagnostic interviews were administered at baseline (2001-2002) and follow-up (2004-2005). Weighted multi-level logistic regression was used to determine if US State-level income inequality, as measured by the Gini coefficient, was associated with incident episodes of PTSD during the study's 3-year follow-up period adjusting for individual and state-level covariates. The mean Gini coefficient across states in the NESARC was 0.44 (SD = 0.02) and ranged from 0.39 to 0.53. Of the respondents, 27,638 reported exposure to a traumatic event. Of this sample, 6.9 and 2.3% experienced persistent or recurrent and incident PTSD, respectively. State-level inequality was not associated with increased odds for persistent or recurrent PTSD (OR = 1.02; 95% CI 0.85, 1.22), but was associated with incident PTSD (OR = 1.30, 95% CI 1.04, 1.63). The degree of income inequality in one's state of residence is associated with vulnerability to PTSD among individuals exposed to traumatic events. Additional work is needed to determine if this association is causal (or alternatively, is explained by other socio-contextual factors associated with income inequality), and if so, what anxiogenic mechanisms explain it.

  13. Income inequality and status seeking: searching for positional goods in unequal U.S. States.

    Science.gov (United States)

    Walasek, Lukasz; Brown, Gordon D A

    2015-04-01

    It is well established that income inequality is associated with lower societal well-being, but the psychosocial causes of this relationship are poorly understood. A social-rank hypothesis predicts that members of unequal societies are likely to devote more of their resources to status-seeking behaviors such as acquiring positional goods. We used Google Correlate to find search terms that correlated with our measure of income inequality, and we controlled for income and other socioeconomic factors. We found that of the 40 search terms used more frequently in states with greater income inequality, more than 70% were classified as referring to status goods (e.g., designer brands, expensive jewelry, and luxury clothing). In contrast, 0% of the 40 search terms used more frequently in states with less income inequality were classified as referring to status goods. Finally, we showed how residual-based analysis offers a new methodology for using Google Correlate to provide insights into societal attitudes and motivations while avoiding confounds and high risks of spurious correlations. © The Author(s) 2015.

  14. 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.

  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. 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...

  17. 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...

  18. Personal Empowerment in the Study of Home Internet Use by Low-Income Families.

    Science.gov (United States)

    Bier, Melinda; Gallo, Michael; Nucklos, Eddy; Sherblom, Stephen; Pennick, Michael

    1997-01-01

    Describes a United States Department of Commerce (National Telecommunications and Information Administrations, NTIA, 1995) study of home Internet use by Low-income families. The study investigated the barriers, benefits (empowerment), and perceived worth of the Internet and concluded that home Internet access enabled powerful emotional and…

  19. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Science.gov (United States)

    2010-04-01

    ... and profits for the taxable year between two or more classes of stock depends upon the exercise of discretion by that body of persons which exercises with respect to such corporation the powers ordinarily... of which is the avoidance of Federal income taxation, the amount of such earnings and profits...

  20. Slovenian income taxes and analysis of their tax expenditure in 2006-2010

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2012-09-01

    Full Text Available Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09, while three consecutive years were selected for the corporate income tax calculation (2008-10. The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

  1. Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?

    OpenAIRE

    Gupta, Sanjay; Mills, Lillian F.

    2003-01-01

    Prior multistate tax research on differences in state tax rules, while investigating the effects on revenue, investment, and tax burden, is silent regarding the effect on compliance costs. We investigate factors that explain state income tax compliance costs for large firms. We find that state compliance costs increase in the number of filing states and entities (or in the number of state tax returns), firm size, and variables proxying for state tax complexity. Our evidence that multistate di...

  2. 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...

  3. 12 CFR 1282.17 - Affordability-Income level definitions-family size and income known (owner-occupied units, actual...

    Science.gov (United States)

    2010-01-01

    ... GOALS AND MISSION Housing Goals § 1282.17 Affordability—Income level definitions—family size and income..., for rental housing, family size and income information for the dwelling unit is known to the... sizes: Number of persons in family Percentageof area median income 1 70 2 80 3 90 4 100 5 or more...

  4. Right to property, inheritance, and contract and persons with mental illness.

    Science.gov (United States)

    Bhugra, Dinesh; Pathare, Soumitra; Joshi, Rajlaxmi; Nardodkar, Renuka; Torales, Julio; Tolentino, Edgardo Juan L; Dantas, Rubens; Ventriglio, Antonio

    2016-08-01

    Discrimination against people with mental illness is rife across the globe. Among different types of discrimination is the policy in many countries where persons with mental illness are forbidden to inherit property, and they are not able to enter into a contract in a large number of countries. Using various databases, legislations dealing with law of contract, law of succession/inheritance, and law relating to testamentary capacity (wills) of all UN Member states (193 countries) were studied. With respect to federal countries, the laws of the most populous state as a representative state in the respective country were studied. Only 40 Member States (21%) recognize/allow persons with mental health problems to enter into contracts. Of these, however, only 16 Member States (9%) recognize the right of persons with mental health problems to enter into a contract without any restrictions. The remaining 24 Member States (12%) allow a contract entered into by a person with mental health problems to be invalidated under certain conditions. These countries also make the validity of the contract subject to the capacity to consent or based on the level of understanding of the person with mental health problems. They may allow persons with mental health problems to enter into contracts only for transactions of an insignificant nature or of personal rights. Only 9% of the countries allow people with mental illness to enter into contracts in an unrestricted way. Furthermore, there remain variations between high income and low income states. In spite of international laws in many countries, laws remain discriminatory.

  5. 31 CFR 103.39 - Person outside the United States.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Person outside the United States. 103... Person outside the United States. For the purposes of this subpart, a remittance or transfer of funds, or... the United States, shall be deemed to be a remittance or transfer to a person outside the United...

  6. The Dynamics of Wealth Inequality and the Effect of Income Distribution.

    Science.gov (United States)

    Berman, Yonatan; Ben-Jacob, Eshel; Shapira, Yoash

    2016-01-01

    The rapid increase of wealth inequality in the past few decades is one of the most disturbing social and economic issues of our time. Studying its origin and underlying mechanisms is essential for policy aiming to control and even reverse this trend. In that context, controlling the distribution of income, using income tax or other macroeconomic policy instruments, is generally perceived as effective for regulating the wealth distribution. We provide a theoretical tool, based on the realistic modeling of wealth inequality dynamics, to describe the effects of personal savings and income distribution on wealth inequality. Our theoretical approach incorporates coupled equations, solved using iterated maps to model the dynamics of wealth and income inequality. Notably, using the appropriate historical parameter values we were able to capture the historical dynamics of wealth inequality in the United States during the course of the 20th century. It is found that the effect of personal savings on wealth inequality is substantial, and its major decrease in the past 30 years can be associated with the current wealth inequality surge. In addition, the effect of increasing income tax, though naturally contributing to lowering income inequality, might contribute to a mild increase in wealth inequality and vice versa. Plausible changes in income tax are found to have an insignificant effect on wealth inequality, in practice. In addition, controlling the income inequality, by progressive taxation, for example, is found to have a very small effect on wealth inequality in the short run. The results imply, therefore, that controlling income inequality is an impractical tool for regulating wealth inequality.

  7. ANALYSIS OF THE CURRENT STATE OF INCOME AND EXPENDITURE STRUCTURE OF THE POPULATION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Svitlana Sliusar

    2017-09-01

    Full Text Available The article is a study of the current state of the income and expenditure structure of the population in Ukraine, in particular, the level of income and expenditure in the context of national integration into the world economy. The purpose of the study in the article is to analyse the current state of the income and expenditure structure of the population in Ukraine in the context of national integration into the world economy. The object of the research is the financial provision of the population of Ukraine; the subject is the dynamics of the structure of incomes and expenditures of the population of Ukraine. Methodology. During the writing of the article, the following research methods are used: the search for available methodological and scientific literature, comparison, clarification of causal relationships, systematization, analysis of documentation and results of researchers’ work on the problem of the conducted research and expert evaluation. Results. During the research, it is observed that social security and wages rank one of the most important places in the income structure. So they are stressed. Social security includes pensions and various types of benefits (temporary disability, pregnancy and childbirth, child care up to 3 years of age, caring for a sick child, burial, assistance for disabled people whose income is less than the established limit of low income, etc.. Social security also provides for the provision of assistance in kind (care for the disabled, elderly people in specialized institutions – at boarding houses and at home. In Soviet times, all social payments were made exclusively by the state. It is established that sources of financing social protection services and social security, in accordance with the Budget Code of Ukraine, are state and local budgets. Expenditures of social orientation include expenditures on health care, spiritual and physical development, education, social protection and social security

  8. Assessment of IT solutions used in the Hungarian income tax microsimulation system

    Science.gov (United States)

    Molnar, I.; Hardhienata, S.

    2017-01-01

    This paper focuses on the use of information technology (IT) in diverse microsimulation studies and presents state-of-the-art solutions in the traditional application field of personal income tax simulation. The aim of the paper is to promote solutions, which can improve the efficiency and quality of microsimulation model implementation, assess their applicability and help to shift attention from microsimulation model implementation and data analysis towards experiment design and model use. First, the authors shortly discuss the relevant characteristics of the microsimulation application field and the managerial decision-making problem. After examination of the salient problems, advanced IT solutions, such as meta-database and service-oriented architecture are presented. The authors show how selected technologies can be applied to support both data- and behavior-driven and even agent-based personal income tax microsimulation model development. Finally, examples are presented and references made to the Hungarian Income Tax Simulator (HITS) models and their results. The paper concludes with a summary of the IT assessment and application-related author remarks dedicated to an Indonesian Income Tax Microsimulation Model.

  9. The association of state per capita income and military service deaths in the Vietnam and Iraq wars

    Directory of Open Access Journals (Sweden)

    Maynard Charles

    2009-01-01

    Full Text Available Abstract Background In the United States, social burdens including war casualties are often distributed unequally across groups of individuals, communities, and states. The purpose of this report was to examine the association between war deaths and per capita income in the 50 states and District of Columbia during the Vietnam and Iraq wars. Methods The numbers of deaths by the home state of record for each conflict were obtained from Department of Defense records on the Internet as were key variables including age at death, gender, race, branch of service, rank, circumstances of death, home state of record and the ratio of wounded to dead. In addition, we obtained state per capita income and state population for the relevant times. Results Characteristics of decedents in the 2 conflicts were very similar with young, white enlisted men accounting for the majority of deaths. However, in the Iraq war, women accounted for a 2.4% of casualties. Also of note was the higher ratio of wounded to dead in Iraq. At the level of the state, the correlation between the ratio of deaths per 100,000 and per capita income was -0.51 (p Conclusion For military service members serving in the Vietnam and Iraq conflicts, there were many more women who died in the latter war. Whether war deaths resulted in lower per capita income cannot be determined from these cross sectional data; we simply note a strong association between per capita income and war casualty rates for both wars.

  10. Impact of 2001 Building Technology, state and community programs on United States employment and wage income

    International Nuclear Information System (INIS)

    MJ Scott; DJ Hostick; DB Elliott

    2000-01-01

    The Department of Energy Office of Building Technology, State and Community Programs (BTS) is interested in assessing the potential economic impacts of its portfolio of programs on national employment and income. A special purpose version of the IMPLAN input-output model allied In Build is used in this study of all 38 BTS programs included in the FY2001 federal budget. Energy savings, investments, and impacts on U.S. national employment and wage income are reported by program for selected years to the year 2030. Energy savings from these programs have the potential of creating a total of nearly 332,000 jobs and about $5.3 billion in wage income (1995$) by the year 2030. Because the required investments to achieve these savings are capital intensive, the net effect after investment is 304,000 jobs and $5.0 billion

  11. Randomized controlled trial of storytelling compared to a personal risk tool intervention on colorectal cancer screening in low-income patients.

    Science.gov (United States)

    Larkey, Linda K; McClain, Darya; Roe, Denise J; Hector, Richard D; Lopez, Ana Maria; Sillanpaa, Brian; Gonzalez, Julie

    2015-01-01

    Screening rates for colorectal cancer (CRC) lag for low-income, minority populations, contributing to poorer survival rates. A model of storytelling as culture-centric health promotion was tested for promoting CRC screening. A two-group parallel randomized controlled trial. Primary care, safety-net clinics. Low-income patients due for CRC screening, ages 50 to 75 years, speaking English or Spanish. Patients were exposed to either a video created from personal stories composited into a drama about "Papa" receiving CRC screening, or an instrument estimating level of personal cancer risk. Patients received a health care provider referral for CRC screening and were followed up for 3 months to document adherence. Behavioral factors related to the narrative model (identification and engagement) and theory of planned behavior. Main effects of the interventions on screening were tested, controlling for attrition factors, and demographic factor associations were assessed. Path analysis with model variables was used to test the direct effects and multiple mediator models. Main effects on CRC screening (roughly half stool-based tests, half colonoscopy) did not indicate significant differences (37% and 42% screened for storytelling and risk-based messages, respectively; n = 539; 33.6% male; 62% Hispanic). Factors positively associated with CRC screening included being female, Hispanic, married or living with a partner, speaking Spanish, having a primary care provider, lower income, and no health insurance. Engagement, working through positive attitudes toward the behavior, predicted CRC screening. A storytelling and a personalized risk-tool intervention achieved similar levels of screening among unscreened/underscreened, low-income patients. Factors usually associated with lower rates of screening (e.g., no insurance, being Hispanic) were related to more adherence. Both interventions' engagement factor facilitated positive attitudes about CRC screening associated with behavior

  12. The Saving Behaviour of a Two Person Household

    DEFF Research Database (Denmark)

    Browning, Martin

    and portfolio choice taking into account differences in preferences for saving. The model is a non-cooperative game in which each person can use their own current income to contribute to current (household) consumption or to a range of assets. The results derived are in marked contrast to 'unitary' models...... on the distribution of income within the household. It is also shown that the introduction of an actuarially fair state pension scheme may have non-neutral effects on saving. Finally it is shown that households may invest in both an annuity and insurance for the same person which is not possible in a unitary model...

  13. Income inequality, poverty, and population health: evidence from recent data for the United States.

    Science.gov (United States)

    Ram, Rati

    2005-12-01

    In this study, state-level US data for the years 2000 and 1990 are used to provide additional evidence on the roles of income inequality and poverty in population health. Five main points are noted. First, contrary to the suggestion made in several recent studies, the income inequality parameter is observed to be quite robust and carries statistical significance in mortality equations estimated from several observation sets and a fairly wide variety of specificational choices. Second, the evidence does not indicate that significance of income inequality is lost when education variables are included. Third, similarly, the income inequality parameter shows significance when a race variable is added, and also when both race and urbanization terms are entered. Fourth, while poverty is seen to have some mortality-increasing consequence, the role of income inequality appears stronger. Fifth, income inequality retains statistical significance when a quadratic income term is added and also if the log-log version of a fairly inclusive model is estimated. I therefore suggest that the recent skepticism articulated by several scholars in regard to the robustness of the income inequality parameters in mortality equations estimated from the US data should be reconsidered.

  14. Population aging in the state of Parana and impact of pensions and retirements in income

    Directory of Open Access Journals (Sweden)

    Carina Diane Nakatani-Macedo

    2015-07-01

    Full Text Available This article discusses the aging process of the population of Paraná municipalities and its consequences in participation of pensions in total income. Were used the Census database obtained from IPARDES 1980, 1991, 2000 and 2010, in 399 municipalities of Paraná. PNAD (National Research of Household Samples, from years 1988 to 2012, database were used to measure the evolution of rent share due by pensions and annuities, through the decomposition of the Gini index methodology. We concluded that within 30 years the share of elderly in the population increased over three times, on average, for the localities of the state, going from 3.81% in 1980 to 12.83% in 2010 and there is a higher concentration of elderly in the municipalities located further north of the state. Income from pensions and retirements expanded their shares over total income by 125%; in 1988 presented a share of 7.5% over total income, increasing to 15.9% in 2012.

  15. The Dynamics of Wealth Inequality and the Effect of Income Distribution

    Science.gov (United States)

    Berman, Yonatan; Shapira, Yoash

    2016-01-01

    The rapid increase of wealth inequality in the past few decades is one of the most disturbing social and economic issues of our time. Studying its origin and underlying mechanisms is essential for policy aiming to control and even reverse this trend. In that context, controlling the distribution of income, using income tax or other macroeconomic policy instruments, is generally perceived as effective for regulating the wealth distribution. We provide a theoretical tool, based on the realistic modeling of wealth inequality dynamics, to describe the effects of personal savings and income distribution on wealth inequality. Our theoretical approach incorporates coupled equations, solved using iterated maps to model the dynamics of wealth and income inequality. Notably, using the appropriate historical parameter values we were able to capture the historical dynamics of wealth inequality in the United States during the course of the 20th century. It is found that the effect of personal savings on wealth inequality is substantial, and its major decrease in the past 30 years can be associated with the current wealth inequality surge. In addition, the effect of increasing income tax, though naturally contributing to lowering income inequality, might contribute to a mild increase in wealth inequality and vice versa. Plausible changes in income tax are found to have an insignificant effect on wealth inequality, in practice. In addition, controlling the income inequality, by progressive taxation, for example, is found to have a very small effect on wealth inequality in the short run. The results imply, therefore, that controlling income inequality is an impractical tool for regulating wealth inequality. PMID:27105224

  16. The Dynamics of Wealth Inequality and the Effect of Income Distribution.

    Directory of Open Access Journals (Sweden)

    Yonatan Berman

    Full Text Available The rapid increase of wealth inequality in the past few decades is one of the most disturbing social and economic issues of our time. Studying its origin and underlying mechanisms is essential for policy aiming to control and even reverse this trend. In that context, controlling the distribution of income, using income tax or other macroeconomic policy instruments, is generally perceived as effective for regulating the wealth distribution. We provide a theoretical tool, based on the realistic modeling of wealth inequality dynamics, to describe the effects of personal savings and income distribution on wealth inequality. Our theoretical approach incorporates coupled equations, solved using iterated maps to model the dynamics of wealth and income inequality. Notably, using the appropriate historical parameter values we were able to capture the historical dynamics of wealth inequality in the United States during the course of the 20th century. It is found that the effect of personal savings on wealth inequality is substantial, and its major decrease in the past 30 years can be associated with the current wealth inequality surge. In addition, the effect of increasing income tax, though naturally contributing to lowering income inequality, might contribute to a mild increase in wealth inequality and vice versa. Plausible changes in income tax are found to have an insignificant effect on wealth inequality, in practice. In addition, controlling the income inequality, by progressive taxation, for example, is found to have a very small effect on wealth inequality in the short run. The results imply, therefore, that controlling income inequality is an impractical tool for regulating wealth inequality.

  17. The κ-generalized distribution: A new descriptive model for the size distribution of incomes

    Science.gov (United States)

    Clementi, F.; Di Matteo, T.; Gallegati, M.; Kaniadakis, G.

    2008-05-01

    This paper proposes the κ-generalized distribution as a model for describing the distribution and dispersion of income within a population. Formulas for the shape, moments and standard tools for inequality measurement-such as the Lorenz curve and the Gini coefficient-are given. A method for parameter estimation is also discussed. The model is shown to fit extremely well the data on personal income distribution in Australia and in the United States.

  18. Lagged Associations of Metropolitan Statistical Area- and State-Level Income Inequality with Cognitive Function: The Health and Retirement Study.

    Science.gov (United States)

    Kim, Daniel; Griffin, Beth Ann; Kabeto, Mohammed; Escarce, José; Langa, Kenneth M; Shih, Regina A

    2016-01-01

    Much variation in individual-level cognitive function in late life remains unexplained, with little exploration of area-level/contextual factors to date. Income inequality is a contextual factor that may plausibly influence cognitive function. In a nationally-representative cohort of older Americans from the Health and Retirement Study, we examined state- and metropolitan statistical area (MSA)-level income inequality as predictors of individual-level cognitive function measured by the 27-point Telephone Interview for Cognitive Status (TICS-m) scale. We modeled latency periods of 8-20 years, and controlled for state-/metropolitan statistical area (MSA)-level and individual-level factors. Higher MSA-level income inequality predicted lower cognitive function 16-18 years later. Using a 16-year lag, living in a MSA in the highest income inequality quartile predicted a 0.9-point lower TICS-m score (β = -0.86; 95% CI = -1.41, -0.31), roughly equivalent to the magnitude associated with five years of aging. We observed no associations for state-level income inequality. The findings were robust to sensitivity analyses using propensity score methods. Among older Americans, MSA-level income inequality appears to influence cognitive function nearly two decades later. Policies reducing income inequality levels within cities may help address the growing burden of declining cognitive function among older populations within the United States.

  19. 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.

  20. The rich get richer and the poor get poorer: Country- and state-level income inequality moderates the job insecurity-burnout relationship.

    Science.gov (United States)

    Jiang, Lixin; Probst, Tahira M

    2017-04-01

    Despite the prevalence of income inequality in today's society, research on the implications of income inequality for organizational research is scant. This study takes the first step to explore the contextual role of national- and state- level income inequality as a moderator in the relationship between individual-level job insecurity (JI) and burnout. Drawing from conservation of resource (COR) theory, we argue that income inequality at the country-level and state-level threatens one's obtainment of object (i.e., material coping) and condition (i.e., nonmaterial coping) resources, thus serving as an environmental stressor exacerbating one's burnout reactions to JI. The predicted cross-level interaction effect of income inequality was tested in 2 studies. Study 1 consisting of 23,778 individuals nested in 30 countries explored the moderating effect of country-level income inequality on the relationship between individual JI and exhaustion. Study 2 collected data from 402 employees residing in 48 states in the United States, and tested the moderating effect of state-level income inequality on the relationship between JI and burnout (i.e., emotional exhaustion and cynicism). Results of both studies converge to support the exacerbating role of higher-level income inequality on the JI -burnout relationship. Our findings contribute to the literature on psychological health disparities by exploring the contextual role of income inequality as a predictor of differential reactions to JI. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  1. 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...

  2. 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...

  3. Household income differences in food sources and food items purchased.

    Science.gov (United States)

    French, Simone A; Wall, Melanie; Mitchell, Nathan R

    2010-10-26

    The present study examined income-related household food purchases among a sample of 90 households from the community. Annotated food purchase receipts were collected for a four-week period by the primary household shopper. Receipt food source and foods items were classified into specific categories, and food quantities in ounces were recorded by research staff. For home sources, a limited number of food/beverage categories were recorded. For eating out sources, all food/beverage items were recorded. Median monthly per person dollars spent and per person ounces purchased were computed. Food sources and food categories were examined by household income tertile. A community-based sample of 90 households. Higher income households spent significantly more dollars per person per month from both home and eating out sources compared with lower income households ($163 versus $100, p income households, higher income households spent significantly more home source dollars on both fruits/vegetables (21.5 versus 10.2, p income households (45% versus 26%, p sources, lower income households spent a significantly greater percent of dollars per person at carry out places (54% versus 37%, p income differences were observed for dollars spent at discount grocery stores, small grocery stores or convenience stores. Higher income households spent more money on both healthy and less healthy foods from a wide range of sources. Lower income households spent a larger proportion of their eating out dollars at carry out places, and a larger proportion of their home beverage purchases were sugar sweetened beverages.

  4. Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues

    Directory of Open Access Journals (Sweden)

    Robert Musiałkiewicz

    2014-03-01

    Full Text Available The purpose of the article is a legal analysis of the participation of public benefit organizations in personal income tax. The author defines public benefit organizations, indicating the conditions that they need to meet in order to be able to participate in the personal income tax. Broad considerations relate to the analysis of the legal structure of the 1% tax deduction, its scope and the procedures for transfer of funds from the State budget to eligible entities. The article also presents the scale of the issues against the background of the practical functioning of the public finances. The article summarizes the reflection on the rationality and the essence of the transfer of public funds to public benefit organizations.

  5. 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...

  6. Travel patterns and characteristics of low-income subpopulation in New York state

    Energy Technology Data Exchange (ETDEWEB)

    Reuscher, Tim [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Hwang, Ho-Ling [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Lim, Hyeonsup [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

    2017-10-01

    Studies have shown that people residing in poverty face more mobility challenges in their daily travels as compared to those living in higher income households. In many cities, the lack of a public transportation systems and investments in low-income areas are making it difficult for those living in poverty to access jobs, goods, and services (schools, groceries, health cares, etc. In this study, Oak Ridge National Laboratory was tasked by the New York State (NYS) Department of Transportation to conduct a detailed examination of the travel behaviors and identify patterns and trends of the low-income residents within NYS. The 2009 National Household Travel Survey data was used as the primary information source to analyze subjects associated with poverty and mobility, as well as to address questions such as are there differences in traveler demographics between the low-income population and those of others who live in various NYS regions (e.g., New York City, other urban areas of NYS)? How do they compare with the population at large (e.g., rest of the country) or with findings from previous years (i.e., trend)? Are there any regional differences (e.g., urban versus rural)? Do any unique travel characteristics or patterns exist within the low-income group? Through this study, various key findings on low-income population sizes, household characteristics, travel patterns, and mobility limitations were identified and summarized in this report.

  7. 26 CFR 1.862-1 - Income specifically from sources without the United States.

    Science.gov (United States)

    2010-04-01

    ... formulas, goodwill, trademarks, trade brands, franchises, and other like property; (v) Gains, profits, and income from the sale of real property located without the United States; and (vi) Gains, profits, and...

  8. 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.

  9. IQ, Skin Color, Crime, HIV/AIDS, and Income in 50 U.S. States

    Science.gov (United States)

    Templer, Donald I.; Rushton, J. Philippe

    2011-01-01

    In 50 U.S. states, we found a positive manifold across 11 measures including IQ, skin color, birth rate, infant mortality, life expectancy, HIV/AIDS, violent crime, and state income with the first principal component accounting for 33% of the variance (median factor loading = 0.34). The correlation with a composite of total violent crime was…

  10. 17 CFR 210.7-04 - Income statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.7-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Insurance Companies § 210.7-04 Income statements... face of the income statements and in the notes thereto filed for persons to whom this article pertains...

  11. Problem alcohol use and healthcare utilization among persons with cannabis use disorder in the United States.

    Science.gov (United States)

    John, William S; Wu, Li-Tzy

    2017-09-01

    The emergency department (ED) and hospital settings represent crucial opportunities for engaging treatment for cannabis use disorder (CUD). Thus, there is a need to identify factors associated with healthcare utilization among persons with CUD to improve screening and intervention approaches. Problematic alcohol use may be a salient risk factor. Using data from the 2005-2013 National Surveys on Drug Use and Health, we determined factors, including different patterns of alcohol use, associated with past-year ED admission and inpatient hospitalization among persons aged 12 years or older meeting criteria for CUD in the past year (N=16,757). We also determined the prevalence and correlates of problem alcohol use among persons with CUD to further inform its association with healthcare utilization. Among persons with CUD, 40.15% and 10.04% reported past-year ED admission and inpatient hospitalization, respectively. Severe alcohol use disorder (AUD) (≥6 AUD symptoms), female sex, Black race, low income, major depressive episode (MDE), and other substance use disorders were associated with increased odds of healthcare utilization; current (i.e., last month) alcohol use patterns were not. Persons with CUD that were males, ages 18-25 (vs. ages 12-17), Hispanic (vs. White), and with low income, other drug use disorders, or MDE had increased odds of AUD. Findings suggest that screening and intervention efforts for improving treatment initiation or engagement for CUD may target cannabis-using women, blacks, low-income adults or those with severe AUD in the past year, another substance use disorder, or MDE. Copyright © 2017 Elsevier B.V. All rights reserved.

  12. Personality traits, income, and economic ideology

    NARCIS (Netherlands)

    Bakker, B.N.

    2017-01-01

    While the psychological underpinnings of social ideology are well established, less is known about the psychological underpinnings of economic ideology. In this study I assess whether Big Five personality traits are associated with economic ideology and when personality traits are more strongly or

  13. 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.

  14. 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...

  15. Poverty and the Income Package of Working Parents: The United States in Comparative Perspective.

    Science.gov (United States)

    Rainwater, Lee

    1995-01-01

    Examines poverty rates among families with children in Australia, Canada, France, Germany, the Netherlands, Sweden, the United Kingdom, and the United States. Compares the United States' rates to each of these countries to highlight the role of sickness insurance, child allowances, child support, income-tested social assistance, unemployment…

  16. 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.

  17. Capability Deprivation and Income Poverty in the United States, 1994 and 2004: Measurement Outcomes and Demographic Profiles

    Science.gov (United States)

    Wagle, Udaya R.

    2009-01-01

    Shifting focus from income to capability signifies an important milestone toward accurately measuring poverty and deprivation. This paper operationalizes capability deprivation in the United States and compares measurement outcomes among various capability approaches and between capability and income spaces. Of the three capability approaches…

  18. 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

  19. Internal migration effectiveness and income effectiveness in the most populous cities in the United States.

    Science.gov (United States)

    Ambinakudige, Shrinidhi; Parisi, Domenico

    2010-01-01

    In this study, migration data compiled by the Internal Revenue Serve (IRS) and the US Census Bureau for 2006-07 were used to analyse internal migration patterns using migration and income effectiveness for the counties containing the 25 most populous cities in the United States. The results indicated that both large metropolitan and rural counties have lost population and income due to migration. Small metropolitan and non-metropolitan counties closer to cities gained population and income. Counties in South Florida attracted a large number of higher-income migrants from the largest cities in the US. In the last 13 years, New York, Los Angeles and Chicago, the three most populous cities in the US, had negative migration effectiveness. Suburban areas and second-tier cities continued to attract people from large metropolitan areas.

  20. The redistributive effects of personal taxes and social benefits in the Republic of Serbia

    Directory of Open Access Journals (Sweden)

    Đinđić Srđan M.

    2014-01-01

    Full Text Available In this paper we measure the influence of the instruments of Serbia’s fiscal system - personal taxes (personal income tax and social security contributions and social benefits (means tested and nonmeans tested - on income redistribution, using the latest data from the Household Budget Survey 2012. We analyse the redistributive effects of the fiscal system for the year 2013 and of the fiscal system that has been functioning since 1st January 2014. We find that the redistributive effect reduces income inequality by about 50% in both observed years. Social benefits create 98% of vertical redistribution (2013, whereas personal taxes initiate 2% (2013. State pensions, means-tested social benefits, and social security contributions are most important in reducing inequality in Serbia (2013. The partial fiscal reform (2014 has not changed the rank of the focused fiscal instruments.

  1. Differentiation of Municipalities in São Paulo State based on Constitutional Transferences and Income Tributary Taxes

    Directory of Open Access Journals (Sweden)

    Maria Aparecida Gouvêa

    2009-04-01

    Full Text Available This paper is part of a large study that combines several groups of municipalities in São Paulo State that are analyzed through multivariate statistical techniques. This study is intended to indicate whether the variables per capita transfer amounts from the Municipalities Participation Fund [MPF], Product and Service Circulation Tax Quota [ICMS] and collected tributary income have different average values among the municipalities of São Paulo State that present different economic and social situations according to the social responsibility index. The evaluation was carried out by multivariate analysis of variance. The results show that the tributary income has the greater difference of average among the groups. It was also found that MPF distribution criteria are applied differently and contribute to the available income fairness, giving support to local governments in the development of public policy.

  2. Development of state social support benefits in the Czech Republic from 1995 to 2014 and their impact on low-income households economic status

    OpenAIRE

    Lukeš, Jáchym

    2015-01-01

    This thesis examines the influence of state social benefits on income and natality of low-income families in Czech Republic. The years in which significant changes in government welfare benefits occured, based on the legislative changes, are examined in the paper. These years are, with use of model families, analyzed in terms of the ratio of potential income from state social security and subsistence minimum of families. The paper shows that this income can be the main income for the families...

  3. Taxation and distribution of income in Brazil: new evidence from personal income tax data

    Directory of Open Access Journals (Sweden)

    SÉRGIO WULFF GOBETTI

    Full Text Available ABSTRACT able This paper presents a critical analysis of income and profit taxes in Brazil, arguing that measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes. An examination of tax data reveals a high degree of top income concentration, low tax progressivity and violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax exemption of dividends, a benefit that is very rarely seen in developed countries. We propose a return to a progressivity-focused tax reform plan, a theme that has returned as a focus of debates with (Piketty, 2014.

  4. HIV Transmission Dynamics Among Foreign-Born Persons in the United States.

    Science.gov (United States)

    Valverde, Eduardo E; Oster, Alexandra M; Xu, Songli; Wertheim, Joel O; Hernandez, Angela L

    2017-12-15

    In the United States (US), foreign-born persons are disproportionately affected by HIV and differ epidemiologically from US-born persons with diagnosed HIV infection. Understanding HIV transmission dynamics among foreign-born persons is important to guide HIV prevention efforts for these populations. We conducted molecular transmission network analysis to describe HIV transmission dynamics among foreign-born persons with diagnosed HIV. Using HIV-1 polymerase nucleotide sequences reported to the US National HIV Surveillance System for persons with diagnosed HIV infection during 2001-2013, we constructed a genetic distance-based transmission network using HIV-TRACE and examined the birth region of potential transmission partners in this network. Of 77,686 people, 12,064 (16%) were foreign born. Overall, 28% of foreign-born persons linked to at least one other person in the transmission network. Of potential transmission partners, 62% were born in the United States, 31% were born in the same region as the foreign-born person, and 7% were born in another region of the world. Most transmission partners of male foreign-born persons (63%) were born in the United States, whereas most transmission partners of female foreign-borns (57%) were born in their same world region. These finding suggests that a majority of HIV infections among foreign-born persons in our network occurred after immigrating to the United States. Efforts to prevent HIV infection among foreign-born persons in the United States should include information of the transmission networks in which these individuals acquire or transmit HIV to develop more targeted HIV prevention interventions.

  5. Supplemental Security Income (SSI) Recipients in each State by Sex and Age, December 2010

    Data.gov (United States)

    Social Security Administration — The Supplemental Security Income (SSI) Recipients in each State by Sex and Age (December 2010) is produced using the data found in Table 10 from the SSI Report of...

  6. Toward understanding the relationship between personality and well-being states and traits.

    Science.gov (United States)

    Magee, Carly; Biesanz, Jeremy C

    2018-04-06

    Although there is a robust connection between dispositional personality traits and well-being, relatively little research has comprehensively examined the ways in which all Big Five personality states are associated with short-term experiences of well-being within individuals. To address three central questions about the nature of the relationship between personality and well-being states: First, to what extent do personality and well-being states covary within individuals? Second, to what extent do personality and well-being states influence one another within individuals? Finally, are these within-person relationships moderated by dispositional personality traits and well-being? Two experience sampling studies (N = 161 and N = 146) were conducted over two weeks. Across both studies all Big Five personality states were correlated with short term experiences of well-being within individuals. Individuals were more extraverted, emotionally stable, conscientious, agreeable and open in moments when they experienced higher well-being (greater self-esteem, life satisfaction, positive affect and less negative affect). Moreover, personality and well-being states dynamically influenced one another over time within individuals and these associations were not generally moderated by dispositional traits or well being. Behaviour and well-being are inter-connected within the context of the Big Five model of personality. This article is protected by copyright. All rights reserved. © 2018 Wiley Periodicals, Inc.

  7. Estimating GSP and labor productivity by state

    OpenAIRE

    Paul W. Bauer; Yoonsoo Lee

    2006-01-01

    In gauging the health of state economies, arguably the two most important series to track are employment and output. While employment by state is available about three weeks after the end of a month, data on output, as measured by Gross State Product (GSP), are only available annually and with a significant lag. This Policy Discussion Paper details how more current estimates of GSP can be generated using U.S. Gross Domestic Product and personal income along with individual states’ personal in...

  8. Personal assistance, income and employment: the spinal injuries survey instrument (SISI) and its application in a sample of people with quadriplegia.

    Science.gov (United States)

    Rowell, D; Connelly, L B

    2008-06-01

    Our aim was to ascertain what effect access to personal care package (PCP) has on the labour market activities of people who have a spinal cord injury (SCI). We developed a new instrument called the spinal injuries survey instrument (SISI). The SISI is a 35-item instrument, which contains items on health, education, employment, along with measures of personal assistance, mobility and psychological attribution style. The SISI was administered, with the Short Form 36 (SF-36) health status instrument, to 250 people with an SCI. The response rate was 72%. A retrospective, matched case-control sampling approach matched individuals who received a PCP, with a cohort who did not. The matching criteria included the site and severity of spinal lesion, age and gender. Although data on the reliability of the instrument are currently lacking, our empirical results are consistent with other studies: (1) mean annual health care costs (AUD$8741) are comparable with Walsh's estimates (2) SF-36 data support Kreuter's contention that mental health is resilient to SCI and (3) a post-injury employment rate of 29.7% corroborates Murphy et al. We present additional data describing income, educational attainment and family support. Our discussion borrows a conceptualization of disability by Sen, that includes both an 'earning handicap' (an impediment to earn income) and a 'conversion handicap' (an impediment to the enjoyment of income). Our application of the SISI provides evidence of both. The labour income of people with quadriplegia is AUD$10,007 per annum, while diminished health status, increased out-of-pocket health expenditure and loss of time suggest a conversion handicap.

  9. Personalized professional content recommendation

    Science.gov (United States)

    Xu, Songhua

    2015-10-27

    A personalized content recommendation system includes a client interface configured to automatically monitor a user's information data stream transmitted on the Internet. A hybrid contextual behavioral and collaborative personal interest inference engine resident to a non-transient media generates automatic predictions about the interests of individual users of the system. A database server retains the user's personal interest profile based on a plurality of monitored information. The system also includes a server programmed to filter items in an incoming information stream with the personal interest profile and is further programmed to identify only those items of the incoming information stream that substantially match the personal interest profile.

  10. Child Care: States Exercise Flexibility in Setting Reimbursement Rates and Providing Access for Low-Income Children. Report to Congressional Requesters.

    Science.gov (United States)

    Shaul, Marnie S.

    In order to promote low-income parents' job preparation and work efforts, states were given greater flexibility to design programs using federal funds to subsidize child care for low-income families. At Congressional request, this report from the General Accounting Office describes how states set reimbursement rates and calculates the extent to…

  11. EFFECT OF TAX BENEFITS ON THE INCOME TAX COLLECTION

    OpenAIRE

    Orellana Ulloa, Milca Naara

    2017-01-01

    In Ecuador, fiscal policy is directly linked to economic policy, allowing the State to have a collection of taxes to cover public expenditure, this income should be redistributed in the less favored sectors. Given the need to identify the impact of the application of tax benefits used by companies, whether new or already operating, and natural persons who are or not required to keep accounting. There is a need to know the behavior of these Economic sectors, given the various changes that have...

  12. Sense of Coherence and Personality Traits Related to Depressive State

    Directory of Open Access Journals (Sweden)

    Yoko Kikuchi

    2014-01-01

    Full Text Available Aims. The current study aims to examine the influence of job stress, SOC, and personality traits on depressive state. Methods. A self-reported survey was conducted among 347 female nurses in a general hospital. Job stress was measured using the Japanese version of the Brief-Job Stress Questionnaire scale. Depressive state was assessed by the K6 scale. We used 13-item SOC scale. Personality traits were assessed by the Japanese version of Ten-Item Personality Inventory. Multiple liner regression analyses were conducted to examine predictors that significantly affect depressive state. Results. Job and life satisfaction and SOC negatively related to the depressive state (β=-0.76,  P<0.01;  β=-0.18,  P<0.001, resp. while neuroticism was positively correlated (β=0.49,  P<0.001. Also, intrinsic rewards tended to negatively relate (β=-0.80,  P<0.1. Conclusions. From a practical perspective, the possible influence of SOC and neurotic personality on depressive state should be considered for health care professionals.

  13. Income, Poverty, and Health Insurance Coverage in the United States: 2012. Current Population Reports P60-245

    Science.gov (United States)

    DeNavas-Walt, Carmen; Proctor, Bernadette D.; Smith, Jessica C.

    2013-01-01

    This report presents data on income, poverty, and health insurance coverage in the United States based on information collected in the 2013 and earlier Current Population Survey Annual Social and Economic Supplements (CPS ASEC) conducted by the U.S. Census Bureau. For most groups, the 2012 income, poverty, and health insurance estimates were not…

  14. Health spending by state of residence, 1991-2009.

    Science.gov (United States)

    Cuckler, Gigi; Martin, Anne; Whittle, Lekha; Heffler, Stephen; Sisko, Andrea; Lassman, Dave; Benson, Joseph

    2011-12-06

    Provide a detailed discussion of baseline health spending by state of residence (per capita personal health care spending, per enrollee Medicare spending, and per enrollee Medicaid spending) in 2009, over the last decade (1998-2009), as well as the differential regional and state impacts of the recent recession. State Health Expenditures by State of Residence for 1991-2009, produced by the Centers for Medicare & Medicaid Services' Office of the Actuary. In 2009, the 10 states where per capita spending was highest ranged from 13 to 36 percent higher than the national average, and the 10 states where per capita spending was lowest ranged from 8 to 26 percent below the national average. States with the highest per capita spending tended to have older populations and the highest per capita incomes; states with the lowest per capita spending tended to have younger populations, lower per capita incomes, and higher rates of uninsured. Over the last decade, the New England and Mideast regions exhibited the highest per capita personal health care spending, while states in the Southwest and Rocky Mountain regions had the lowest per capita spending. Variation in per enrollee Medicaid spending, however, has consistently been greater than that of total per capita personal health care spending or per enrollee Medicare spending from 1998-2009. The Great Lakes, New England, and Far West regions experienced the largest slowdown in per person health spending growth during the recent recession, largely as a result of higher unemployment rates. Public Domain.

  15. Mortality, migration, income, and air pollution: a comparative study

    Energy Technology Data Exchange (ETDEWEB)

    Bozzo, S.R.; Novak, K.M.; Galdos, F.; Hakoopian, R.; Hamilton, L.D.

    1978-06-02

    The interrelationships among different demographic factors, specific causes of death, median family income, and estimated air pollution emissions were examined. Using the Medical Data Base (MEDABA) developed at Brookhaven National Laboratory, the entire population of the United States was cross-tabulated by income and emission levels of air pollutants. Path analysis was used to examine a number of patterns and relationships for each age, race, and sex group containing a minimum of 10,000 persons. Competitive and complementary effects were observed. These effects were frequently age dependent and occasionaly sex related. This specialized data base, the application of path analysis, and the development of a dynamic population and mortality model, in combination, proved to be a useful tool for investigating the effects of energy related pollutants on the exposed population.

  16. 26 CFR 1.691(a)-3 - Character of gross income.

    Science.gov (United States)

    2010-04-01

    ....691(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-3 Character of gross income. (a) The right..., or by the person entitled to receive such amount by bequest, devise, or inheritance from the decedent...

  17. Protecting the confidentiality and security of personal health information in low- and middle-income countries in the era of SDGs and Big Data

    Directory of Open Access Journals (Sweden)

    Eduard J. Beck

    2016-11-01

    Full Text Available Background: As increasing amounts of personal information are being collected through a plethora of electronic modalities by statutory and non-statutory organizations, ensuring the confidentiality and security of such information has become a major issue globally. While the use of many of these media can be beneficial to individuals or populations, they can also be open to abuse by individuals or statutory and non-statutory organizations. Recent examples include collection of personal information by national security systems and the development of national programs like the Chinese Social Credit System. In many low- and middle-income countries, an increasing amount of personal health information is being collected. The collection of personal health information is necessary, in order to develop longitudinal medical records and to monitor and evaluate the use, cost, outcome, and impact of health services at facility, sub-national, and national levels. However, if personal health information is not held confidentially and securely, individuals with communicable or non-communicable diseases (NCDs may be reluctant to use preventive or therapeutic health services, due to fear of being stigmatized or discriminated against. While policymakers and other stakeholders in these countries recognize the need to develop and implement policies for protecting the privacy, confidentiality and security of personal health information, to date few of these countries have developed, let alone implemented, coherent policies. The global HIV response continues to emphasize the importance of collecting HIV-health information, recently re-iterated by the Fast Track to End AIDS by 2030 program and the recent changes in the Guidelines on When to Start Antiretroviral Therapy and on Pre-exposure Prophylaxis for HIV. The success of developing HIV treatment cascades in low- and middle-income countries will require the development of National Health Identification Systems. The

  18. Protecting the confidentiality and security of personal health information in low- and middle-income countries in the era of SDGs and Big Data.

    Science.gov (United States)

    Beck, Eduard J; Gill, Wayne; De Lay, Paul R

    2016-01-01

    As increasing amounts of personal information are being collected through a plethora of electronic modalities by statutory and non-statutory organizations, ensuring the confidentiality and security of such information has become a major issue globally. While the use of many of these media can be beneficial to individuals or populations, they can also be open to abuse by individuals or statutory and non-statutory organizations. Recent examples include collection of personal information by national security systems and the development of national programs like the Chinese Social Credit System. In many low- and middle-income countries, an increasing amount of personal health information is being collected. The collection of personal health information is necessary, in order to develop longitudinal medical records and to monitor and evaluate the use, cost, outcome, and impact of health services at facility, sub-national, and national levels. However, if personal health information is not held confidentially and securely, individuals with communicable or non-communicable diseases (NCDs) may be reluctant to use preventive or therapeutic health services, due to fear of being stigmatized or discriminated against. While policymakers and other stakeholders in these countries recognize the need to develop and implement policies for protecting the privacy, confidentiality and security of personal health information, to date few of these countries have developed, let alone implemented, coherent policies. The global HIV response continues to emphasize the importance of collecting HIV-health information, recently re-iterated by the Fast Track to End AIDS by 2030 program and the recent changes in the Guidelines on When to Start Antiretroviral Therapy and on Pre-exposure Prophylaxis for HIV . The success of developing HIV treatment cascades in low- and middle-income countries will require the development of National Health Identification Systems. The success of programs like

  19. 26 CFR 1.951-3 - Coordination of subpart F with foreign personal holding company provisions.

    Science.gov (United States)

    2010-04-01

    ... personal holding company and not a controlled foreign corporation and the earnings and profits of such... earnings and profits of $10,000, derives $10,000 of income which is both foreign personal holding company... the earnings and profits of P Corporation for 1966) in earnings invested in United States property...

  20. 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.

  1. Health Care Spending in the United States and Other High-Income Countries.

    Science.gov (United States)

    Papanicolas, Irene; Woskie, Liana R; Jha, Ashish K

    2018-03-13

    Health care spending in the United States is a major concern and is higher than in other high-income countries, but there is little evidence that efforts to reform US health care delivery have had a meaningful influence on controlling health care spending and costs. To compare potential drivers of spending, such as structural capacity and utilization, in the United States with those of 10 of the highest-income countries (United Kingdom, Canada, Germany, Australia, Japan, Sweden, France, the Netherlands, Switzerland, and Denmark) to gain insight into what the United States can learn from these nations. Analysis of data primarily from 2013-2016 from key international organizations including the Organisation for Economic Co-operation and Development (OECD), comparing underlying differences in structural features, types of health care and social spending, and performance between the United States and 10 high-income countries. When data were not available for a given country or more accurate country-level estimates were available from sources other than the OECD, country-specific data sources were used. In 2016, the US spent 17.8% of its gross domestic product on health care, and spending in the other countries ranged from 9.6% (Australia) to 12.4% (Switzerland). The proportion of the population with health insurance was 90% in the US, lower than the other countries (range, 99%-100%), and the US had the highest proportion of private health insurance (55.3%). For some determinants of health such as smoking, the US ranked second lowest of the countries (11.4% of the US population ≥15 years smokes daily; mean of all 11 countries, 16.6%), but the US had the highest percentage of adults who were overweight or obese at 70.1% (range for other countries, 23.8%-63.4%; mean of all 11 countries, 55.6%). Life expectancy in the US was the lowest of the 11 countries at 78.8 years (range for other countries, 80.7-83.9 years; mean of all 11 countries, 81.7 years), and infant

  2. 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.

  3. Types of phone usage: Age differences between younger and older persons

    Directory of Open Access Journals (Sweden)

    Simona-Nicoleta Vulpe

    2017-12-01

    Full Text Available I Even if more and more people use mobile phones, the gap between younger and older age groups persists and its importance is timely and widened given the present ageing and digital inequality phenomena. How wide is the difference on types of phone usage between different age groups? For answering this research question, we employ binary logistic regressions on several types of phone usage keeping into account age and controlling for region, education, income and whether respondents use a feature phone or a smartphone. The analysed data come from the Spring Change Assessment Survey 2010 provided by the Pew Research Center and it is representative for the United States of America. Our results show that, net of the all the variables included in the model, older persons are less likely than younger persons to use such phone functions, but the strength of association is low. Education and income are relevant for these functions. Using a smartphone in comparison with using a feature phone is important in all the situations included, as well as income. Considering models only for older persons, over 65 years of age, college and income are less relevant. Using a smartphone is more likely than using a feature phone to encourage all types of phone usage, independently of age.

  4. ANALYSIS OF INCOME INEQUALITIES AND FOOD SECURITY AMONG FARMERS IN ABIA STATE, SOUTH EASTERN NIGERIA

    Directory of Open Access Journals (Sweden)

    Nnanna M. AGWU

    2014-10-01

    Full Text Available The study analysed income inequalities and food security status of farmers in South Eastern Nigeria, using Abia State. Specifically, the study accessed the income inequalities of the farmers; determine the food security status of the farmers; estimate the factors that influence food security among the farmers in the study area. Multi-stage sampling technique was adopted in the selection of location and 180 respondents used for the study. The study employed Gini-coefficient, food security index and multiple regressions in the analysis of the data collected. Result shows that Gini coefficient value was 0.67, showing that there was high income inequality in the study area. Majority of the respondents, constituting about 68.57 percent were food insecurity in the study area. The regression results showed that age of the household head, educational attainment of the household head and monthly income of the head were the major determinants of food security status in the study area. The study recommends that government policies targeted at farmers should be strengthened, in order to bridge the gap in farmers’ income. Government should also create opportunities for small scale businesses to flourish in ural areas. This will provide the people the much needed income, amongst other things.

  5. ANALYSIS OF INCOME INEQUALITY AND POVERTY DYNAMICS AMONG RURAL FARM HOUSEHOLDS IN ABIA STATE, NIGERIA

    Directory of Open Access Journals (Sweden)

    Jude Anayochukwu Mbanasor

    2013-10-01

    Full Text Available The study analyzed income inequality and poverty dynamics among rural farm households in Abia State, Nigeria. Beyond the broad objective, the study sought specifically to estimate the income distribution and determine the poverty line, gap and incidence of the rural farm households. A total of 240 households were selected across the agricultural zones using multistage sampling technique from which data and information were elicited. Data collection was between 2010 and 2011. Analytically, the study employed Gini coefficient in the estimation of income distribution while poverty indicators (Mean household income, headcount ratio and poverty gap index were used to measure poverty line, poverty incidence and gap. Income distribution showed high level of inequality (Gini index = 0.987 with per capita income falling below the operational national minimum wage. The poverty gap and incidence gave a scary picture of worsening poverty situation, judging from the poverty indicators (head count index = 0.567; poverty gap = 0.568. To reverse the trend, it is important that concerted efforts are made by way of policy direction to ensure that the rural economy which is largely agrarian is improved. This can be achieved by adopting input subsidy, private sector driven market access policy, labour intensive techniques in execution of public projects among others.

  6. THE FERTILITY DECLINE IN THE UNITED STATES: SCHOOLING AND INCOME

    DEFF Research Database (Denmark)

    Hansen, Casper Worm; Jensen, Peter Sandholt; Lønstrup, Lars

    2017-01-01

    This study investigates the determinants of the fertility transition in the United States from 1850 to the end of the 20th century. We find a robust negative relation between years of schooling and fertility. The magnitude of our baseline estimate suggests that the rise in schooling accounts...... for about 60% of the US fertility decline. In contrast, we find no evidence of a robust relation between income per capita and fertility. This pattern corroborates theories stressing the importance of human capital investments in generating a transition from high to low fertility....

  7. 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.

  8. States With Medically Needy Pathways: Differences in Long-Term and Temporary Medicaid Entry for Low-Income Medicare Beneficiaries.

    Science.gov (United States)

    Keohane, Laura M; Trivedi, Amal; Mor, Vincent

    2017-10-01

    Medically needy pathways may provide temporary catastrophic coverage for low-income Medicare beneficiaries who do not otherwise qualify for full Medicaid benefits. Between January 2009 and June 2010, states with medically needy pathways had a higher percentage of low-income beneficiaries join Medicaid than states without such programs (7.5% vs. 4.1%, p < .01). However, among new full Medicaid participants, living in a state with a medically needy pathway was associated with a 3.8 percentage point (adjusted 95% confidence interval [1.8, 5.8]) increase in the probability of switching to partial Medicaid and a 4.5 percentage point (adjusted 95% confidence interval [2.9, 6.2]) increase in the probability of exiting Medicaid within 12 months. The predicted risk of leaving Medicaid was greatest when new Medicaid participants used only hospital services, rather than nursing home services, in their first month of Medicaid benefits. Alternative strategies for protecting low-income Medicare beneficiaries' access to care could provide more stable coverage.

  9. 38 CFR 3.271 - Computation of income.

    Science.gov (United States)

    2010-07-01

    ... period (e.g., an inheritance). Pension computations of income will include nonrecurring income for a full... amount of a person's earnings or wages before any deductions are made for such things as taxes, insurance... goods sold, or expenditures for rent, taxes, and upkeep, or costs of repairs or replacements. The value...

  10. 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.

  11. Energy and minerals industries in national, regional, and state economies

    Science.gov (United States)

    D. J. Shields; S. A. Winter; G. S. Alward; K. L. Hartung

    1996-01-01

    This report presents information on the contribution of the extractive industries to the domestic economy at different geopolitical scales. Areas where resource production is important to gross state or regional product, employment, or income are highlighted. Output, employment, value added, and personal and total income multipliers are reported for the energy and...

  12. 76 FR 78545 - Guidance Regarding Foreign Base Company Sales Income

    Science.gov (United States)

    2011-12-19

    ... Regarding Foreign Base Company Sales Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final... provide guidance relating to foreign base company sales income when personal property sold by a controlled... sales income (FBCSI) rules. Written comments were received in response to the notice of proposed...

  13. Animal personality and state-behaviour feedbacks: a review and guide for empiricists.

    Science.gov (United States)

    Sih, Andrew; Mathot, Kimberley J; Moirón, María; Montiglio, Pierre-Olivier; Wolf, Max; Dingemanse, Niels J

    2015-01-01

    An exciting area in behavioural ecology focuses on understanding why animals exhibit consistent among-individual differences in behaviour (animal personalities). Animal personality has been proposed to emerge as an adaptation to individual differences in state variables, leading to the question of why individuals differ consistently in state. Recent theory emphasizes the role that positive feedbacks between state and behaviour can play in producing consistent among-individual covariance between state and behaviour, hence state-dependent personality. We review the role of feedbacks in recent models of adaptive personalities, and provide guidelines for empirical testing of model assumptions and predictions. We discuss the importance of the mediating effects of ecology on these feedbacks, and provide a roadmap for including state-behaviour feedbacks in behavioural ecology research. Copyright © 2014 Elsevier Ltd. All rights reserved.

  14. Do racial inequities in infant mortality correspond to variations in societal conditions? A study of state-level income inequality in the U.S., 1992-2007.

    Science.gov (United States)

    Siddiqi, Arjumand; Jones, Marcella K; Bruce, Donald J; Erwin, Paul C

    2016-09-01

    Prior studies have examined the association between income inequality and overall infant mortality rates (IMR). We examine effects of income inequality on racial inequities in IMR over the period 1992-2007 in the U.S. Race-specific state IMR data were obtained from 1992 to 2007, from which absolute and relative IMR inequities were calculated. Fixed and random effects models, adjusted for state-level median income, percent poverty, percent high school graduates, and unemployment rate, were used to determine contemporaneous and lagged state-level associations between income inequality and racial IMR inequities. Racial IMR inequities varied significantly across the U.S. Contemporaneous income inequality was negatively associated with white IMR only. Two-year lagged income inequality was negatively associated with black IMR and had the most pronounced effect on racial inequities in IMR. Future studies should consider lagged effects of income inequality on IMR and other health outcomes, and should examine other potential societal conditions that may account for state-level variations in racial IMR inequities. Copyright © 2016 Elsevier Ltd. All rights reserved.

  15. 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...

  16. Tracking development assistance for health to fragile states: 2005-2011.

    Science.gov (United States)

    Graves, Casey M; Haakenstad, Annie; Dieleman, Joseph L

    2015-03-19

    Development assistance for health (DAH) has grown substantially, totaling more than $31.3 billion in 2013. However, the degree that countries with high concentrations of armed conflict, ethnic violence, inequality, debt, and corruption have received this health aid and how that assistance might be different from the funding provided to other countries has not been assessed. We combine DAH estimates and a multidimensional fragile states index for 2005 through 2011. We disaggregate and compare total DAH disbursed for fragile states versus stable states. Between 2005 and 2011, DAH per person in fragile countries increased at an annualized rate of 5.4%. In 2011 DAH to fragile countries totaled $6.2 billion, which is $5.05 per person. This is 43% of total DAH that is traced to a country. Comparing low-income countries, funding channeled to fragile countries was $7.22 per person while stable countries received $11.15 per person. Relative to stable countries, donors preferred to provide more funding to low-income fragile countries that have refugees or ongoing external intervention but tended to avoid providing funding to countries with political gridlock, flawed elections, or economic decline. In 2011, Ethiopia received the most health aid of all fragile countries, while the United States provided the most funds to fragile countries. In 2011, 1.2 billion people lived in fragile countries. DAH can bolster health systems and might be especially valuable in providing long-term stability in fragile environments. While external health funding to these countries has increased since 2005, it is, in per person terms, almost half as much as the DAH provided to stable countries of comparable income levels.

  17. Deductible expenses for effects of the income tax. A business approach

    Directory of Open Access Journals (Sweden)

    Juan Santiváñez Guarniz

    2009-06-01

    Full Text Available The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and fulfill the criterion of reasonable expenses, majority among others.Showing that an expense is a necessity is a complicated task that in many cases will force — the person to determine that necessity — to examine internal aspects of the company, as business strategies, internal policies, etc. Apart from the analytical complexity of these topics, there will be the subjective aspect from the point of view of the outside observer.This article pretends to show the difficulty to decide if an expense is necessary or not, through the analysis of a real case where the tax system denies expenses of a taxpayer because they were not considered necessary for that kind of business.

  18. National and State Estimates of the Numbers of Adults and Children with Active Epilepsy - United States, 2015.

    Science.gov (United States)

    Zack, Matthew M; Kobau, Rosemarie

    2017-08-11

    Epilepsy, a brain disorder leading to recurring seizures, has garnered increased public health focus because persons with epilepsy experience pronounced and persistent health and socioeconomic disparities despite treatment advances, public awareness programs, and expanded rights for persons with disabilities (1,2). For almost all states, epilepsy prevalence estimates do not exist. CDC used national data sources including the 2015 National Health Interview Survey (NHIS) for adults (aged ≥18 years), the 2011-2012 National Survey of Children's Health (NSCH), and the 2015 Current Population Survey data, describing 2014 income levels, to estimate prevalent cases of active epilepsy, overall and by state, to provide information for state public health planning. In 2015, 1.2% of the U.S. population (3.4 million persons: 3 million adults and 470,000 children) reported active epilepsy (self-reported doctor-diagnosed epilepsy and under treatment or with recent seizures within 12 months of interview) or current epilepsy (parent-reported doctor-diagnosed epilepsy and current epilepsy). Estimated numbers of persons with active epilepsy, after accounting for income and age differences by state, ranged from 5,900 in Wyoming to 427,700 in California. NHIS data from 2010-2015 indicate increases in the number of persons with active epilepsy, probably because of population growth. This study provides updated national and modeled state-specific numbers of active epilepsy cases. Public health practitioners, health care providers, policy makers, epilepsy researchers, and other epilepsy stakeholders, including family members and people with epilepsy, can use these findings to ensure that evidence-based programs meet the complex needs of adults and children with epilepsy and reduce the disparities resulting from it.

  19. Internet use among low-income persons recently diagnosed with HIV infection.

    Science.gov (United States)

    Mayben, J K; Giordano, T P

    2007-10-01

    Patients are increasingly using the Internet to obtain health-related information, communicate with providers and access research. Use of the Internet to obtain health-related information by low-income patients recently diagnosed with HIV infection has not been examined. In 2005, we surveyed 126 low-income patients diagnosed with HIV infection within the last three years. Eighty-five percent of the patients wereInternet to access information about HIV, 52% had never used the Internet, 28% had never used it to obtain health-related information and only 18% had done so at least monthly for the last six months. Two-thirds of the population studied would need instruction on how to use the Internet. In multivariable regression, 2004 income > or =$15,000 predicted monthly Internet use to obtain health-related information. Older age, heterosexual intercourse as HIV risk factor and inadequate health literacy were independent predictors of needing instruction. The low-income population with HIV infection lags behind the general population in Internet access and may not benefit from Internet-dependent advances in health communication, including HIV-related interventions.

  20. Income Inequality: Impact of Inequality Measures on Crimes An Analysis of the State of New Jersey

    Directory of Open Access Journals (Sweden)

    Bertram C. Ifeanyi OKPOKWASILI

    2016-05-01

    Full Text Available This research used time-series data for the 50 year period of 1964 to 2014 to investigate the relationship between income inequalities and crimes in the state of New Jersey, United States of America. It found that income inequality had a significant relationship to all four types of crime measured – murder, forcible rape, aggravated assault and property crimes. Statistical significance would seem to depend on the model and inequality measure used. A log-log relationship existed between inequalities and all the crimes. Different inequality measures enabled different measures of significance. It also found that it was possible to come to different conclusions with respect to the relationships by using different inequality measures- the Gini and the 20/20 measures in our case.

  1. Economic Satisfaction and Income Rank in Small Neighbourhoods

    DEFF Research Database (Denmark)

    Kristensen, Nicolai; Westergård-Nielsen, Niels Chr.; E. Clark, Andrew

    We contribute to the literature on well-being and comparisons by appealing to new Danish data dividing the country up into around 9,000 small neighbourhoods. Administrative data provides us with the income of every person in each of these neighbourhoods. This income information is matched to demo...

  2. 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...

  3. 26 CFR 1.864-8T - Treatment of related person factoring income (temporary).

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30... sells paper products to customers, including X, an unrelated domestic corporation. As part of a sales... income described in paragraph (a)(1) of this section. (ii) Acquisition by nominee or pass-through entity...

  4. Neutron personal dosimetry: state-of-art

    International Nuclear Information System (INIS)

    Spurný, František

    2005-03-01

    State-of-art of the personal neutron dosimetry is presented, analysed and discussed. Particular attention is devoted to the problems of this type of the dosimetry of external exposure for radiation fields at nuclear power plants. A review of general problems of neutron dosimetry is given and the active individual dosimetry methods available and/or in the stage of development are briefly reviewed. Main attention is devoted to the analysis of the methods available for passive individual neutron dosimetry. The characteristics of these dosemeters were studied and are compared: their energy response functions, detection thresholds and the highest detection limits, the linearity of response, the influence of environmental factors, etc. Particular attention is devoted to their behavior in reactor neutron fields. It is concluded that the choice of the neutron personal dosemeter depends largely on the conditions in which the instrument should be used (neutron spectrum, the level of exposure and the exposure rate, etc.). The results obtained with some of these dosemeters during international intercomparisons are also presented. Particular attention is paid to the personal neutron dosimeter developed and routinely used by National Personal Dosimetry Service Ltd. in the Czech Republic. (author)

  5. 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...

  6. State-level income inequality and meeting physical activity guidelines; differential associations among US men and women.

    Science.gov (United States)

    Pabayo, Roman; Fuller, Daniel; Lee, Eun Young; Horino, Masako; Kawachi, Ichiro

    2017-07-23

    Previous work has identified a relationship between income inequality and risk for obesity and heart attack. We investigated the relationship between state-level income inequality and physical activity among US adults. We used Behavioral Risk Factor Surveillance System (BRFSS) cross-sectional data from a population based and representative sample of n = 428 828 US adults. Multilevel models were used to determine the association between state-level income inequality and participation in physical activity and strengthening exercises in the previous month. In comparison to males, females were significantly more likely to report being physically inactive (OR = 1.07, 95% CI = 1.04, 1.11), and less likely to meet aerobic activity requirements (OR = 0.90, 95% CI = 0.88, 0.93), meet strengthening activities (OR = 0.71, 95% CI = 0.69, 0.74), and meet overall physical activity recommendations (OR = 0.91, 95% CI = 0.88, 0.94). Cross-level Gini × sex interactions indicated that income inequality was associated with increased odds for participating in no physical activity (OR = 1.08, 95% CI = 1.05, 1.12), decreased odds in participating in strengthening physical activity (OR = 0.92, 95% CI = 0.89, 0.96), aerobic activity (OR = 0.96, 95% CI = 0.93, 0.99), and in meeting overall physical activity recommendations (OR = 0.93, 95% CI = 0.91, 0.95) among women only. Future studies are needed to identify mechanisms in which income inequality leads to physical activity behavior among US women. © The Author 2017. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

  7. Health Spending by State of Residence, 1991–2009

    Science.gov (United States)

    Cuckler, Gigi; Martin, Anne; Whittle, Lekha; Heffler, Stephen; Sisko, Andrea; Lassman, Dave; Benson, Joseph

    2011-01-01

    Objective Provide a detailed discussion of baseline health spending by state of residence (per capita personal health care spending, per enrollee Medicare spending, and per enrollee Medicaid spending) in 2009, over the last decade (1998–2009), as well as the differential regional and state impacts of the recent recession. Data Source State Health Expenditures by State of Residence for 1991–2009, produced by the Centers for Medicare & Medicaid Services' Office of the Actuary. Principal Findings In 2009, the 10 states where per capita spending was highest ranged from 13 to 36 percent higher than the national average, and the 10 states where per capita spending was lowest ranged from 8 to 26 percent below the national average. States with the highest per capita spending tended to have older populations and the highest per capita incomes; states with the lowest per capita spending tended to have younger populations, lower per capita incomes, and higher rates of uninsured. Over the last decade, the New England and Mideast regions exhibited the highest per capita personal health care spending, while states in the Southwest and Rocky Mountain regions had the lowest per capita spending. Variation in per enrollee Medicaid spending, however, has consistently been greater than that of total per capita personal health care spending or per enrollee Medicare spending from 1998–2009. The Great Lakes, New England, and Far West regions experienced the largest slowdown in per person health spending growth during the recent recession, largely as a result of higher unemployment rates. PMID:22340779

  8. 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.

  9. Living arrangements of young adults living independently: evidence from the Luxembourg Income Study.

    Science.gov (United States)

    Short, K S; Garner, T I

    1990-12-01

    A cross-country comparison of the impact of socioeconomic factors on household formation by young adults in the 15-24 age group is presented. "Of those young people living independently (not in their parental homes), how do incomes from various sources affect their decision whether to live alone or with others? The sample did not include all persons in the 15-24 age group, only those living independently. A logit analysis of the living alone question was conducted using data from five countries (Canada, the Federal Republic of Germany, the United Kingdom, Australia, and the United States) included in the LIS [Luxembourg Income Study] data base to determine whether differences across countries exist." excerpt

  10. The persistent gap in health-care coverage between low- and high-income workers in Washington State: BRFSS, 2003-2007.

    Science.gov (United States)

    Fan, Z Joyce; Anderson, Naomi J; Foley, Michael; Rauser, Eddy; Silverstein, Barbara A

    2011-01-01

    We examined the disparities in health-care coverage between low- and high-income workers in Washington State (WA) to provide support for possible policy decisions for uninsured workers. We examined data from the WA Behavioral Risk Factor Surveillance System 2003-2007 and compared workers aged 18-64 years of low income (annual household income income (annual household income ≥$35,000) on proportions and sources of health-care coverage. We conducted multivariable logistic regression analyses on factors that were associated with the uninsured. Of the 54,536 survey respondents who were working-age adults in WA, 13,922 (25.5%) were low-income workers. The proportions of uninsured were 38.2% for low-income workers and 6.3% for high-income workers. While employment-based health benefits remained a dominant source of health insurance coverage, they covered only 40.2% of low-income workers relative to 81.5% of high-income workers. Besides income, workers were more likely to be uninsured if they were younger; male; Hispanic; less educated; not married; current smokers; self-employed; or employed in agriculture/forestry/fisheries, construction, and retail. More low-income workers (28.7%) reported cost as an issue in paying for health services than did their high-income counterparts (6.7%). A persistent gap in health-care coverage exists between low- and high-income workers. The identified characteristics of these workers can be used to implement policies to expand health insurance coverage.

  11. 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...

  12. REGRESSIONAL ANALYSIS OF CONSUMER NUTRITION SPENDINGS IN THE HOUSEHOLDS OF THE REGION AS FUNCTION OF PERSONAL INCOME AND PRICE

    Directory of Open Access Journals (Sweden)

    I. N. Siulzhyn

    2017-01-01

    Full Text Available The multiple regression analysis method is widely used to describe and investigate some processes of the regional economy and may be also used to solve an important problem of distinguishing the effects of various independent or partially dependent variables. The regression model considered includes the specification of its constituent relationships, the choice of variables included in each relation, and the definition of mathematical functions corresponding to these relations. Regression model of food expenditure with two independent variables - expenditure as a function of income and price is based upon the official quarterly averaged statistical information (2015 and 2016 years. All the data are presented in the interpolated monthly version. Regression analysis made it possible to specify the dependence of expenditure on food in the country's households on the disposable personal income and the relative price of foodstuffs, which must be taken into account when solving problems of the region's social and economic development.

  13. Surviving spinal cord injury in low income countries

    Directory of Open Access Journals (Sweden)

    Tone Øderud

    2014-08-01

    Objectives: The aims of this study were to explore life expectancy (life expectancy is the average remaining years of life of an individual and the situation of persons living with SCI in low income settings. Method: Literature studies and qualitative methods were used. Qualitative data was collected through semi-structured interviews with 23 informants from four study sites in Zimbabwe representing persons with SCI, their relatives and rehabilitation professionals. Results: There are few publications available about life expectancy and the daily life of persons with SCI in low income countries. Those few publications identified and the study findings confirm that individuals with SCI are experiencing a high occurrence of pressure sores and urinary tract infections leading to unnecessary suffering, often causing premature death. Pain and depression are frequently reported and stigma and negative attitudes are experienced in society. Lack of appropriate wheelchairs and services, limited knowledge about SCI amongst health care staff, limited access to health care and rehabilitation services, loss of employment and lack of financial resources worsen the daily challenges. Conclusion: The study indicates that life expectancy for individuals with SCI in low income settings is shorter than for the average population and also with respect to individuals with SCI in high income countries. Poverty worsened the situation for individuals with SCI, creating barriers that increase the risk of contracting harmful pressure sores and infections leading to premature death. Further explorations on mortality and how individuals with SCI and their families in low income settings are coping in their daily life are required to provide comprehensive evidences.

  14. Impact of building technology, state and community programs on United States employment and wage income

    International Nuclear Information System (INIS)

    Scott, M.J.; Hostick, D.J.; Elliott, D.B.; Schultz, R.W.

    1998-04-01

    As part of measuring the impact of government programs on improving the energy efficiency of the nation's building stock, the Department of Energy Office of Building Technology, State and Community Programs (BTS) is interested in assessing the economic impacts of its portfolio of programs, specifically the potential impact on national employment and income. This assessment is being done for the first time in FY99 as a supplement to the Government Performance and Results Act (GPRA--formerly, Quality Metrics) estimates of primary energy savings and environmental and direct financial benefits of the BTS programs. The programmatic needs of BTS suggest that a simple, flexible, user-friendly method is needed to derive national employment and income impacts of individual BTS programs. Therefore, BTS funded Pacific Northwest National Laboratory (PNNL) to develop a special-purpose version of the Impact Analysis for Planning (IMPLAN) national input-output model (Minnesota IMPLAN Group, Inc. 1997) specifically to estimate the employment and income effects of building energy technologies. The special-purpose version of the IMPLAN model used in this study is called ImBuild. Extensive documentation and a user's guide are provided in Scott et al. (1998). Compared with simple economic multiplier approaches, such as the published multipliers from the Department of Commerce Regional Input-Output Modeling System (RIMS 2), ImBuild allows for more complete and automated analysis of the economic impacts of energy efficiency investments in buildings. ImBuild is also easier to use than existing macroeconomic simulation models. In this report, the authors use the ImBuild model to calculate the impact of all 32 BTS programs reported in the BTS GPRA Metrics Estimates, FY99 Budget Request, December 19, 1997

  15. Who pays for health care in the United States? Implications for health system reform.

    Science.gov (United States)

    Holahan, J; Zedlewski, S

    1992-01-01

    This paper examines the distribution of health care spending and financing in the United States. We analyze the distribution of employer and employee contributions to health insurance, private nongroup health insurance purchases, out-of-pocket expenses, Medicaid benefits, uncompensated care, tax benefits due to the exemption of employer-paid health benefits, and taxes paid to finance Medicare, Medicaid, and the health benefit tax exclusion. All spending and financing burdens are distributed across the U.S. population using the Urban Institute's TRIM2 microsimulation model. We then examine the distributional effects of the U.S. health care system across income levels, family types, and regions of the country. The results show that health care spending increases with income. Spending for persons in the highest income deciles is about 60% above that of persons in the lowest decile. Nonetheless, the distribution of health care financing is regressive. When direct spending, employer contributions, tax benefits, and tax spending are all considered, the persons in the lowest income deciles devote nearly 20% of cash income to finance health care, compared with about 8% for persons in the highest income decile. We discuss how alternative health system reform approaches are likely to change the distribution of health spending and financing burdens.

  16. The stability of income inequality in Brazil, 2006-2012: an estimate using income tax data and household surveys.

    Science.gov (United States)

    Medeiros, Marcelo; de Souza, Pedro Herculano Guimarães Ferreira; de Castro, Fábio Ávila

    2015-04-01

    the level and evolution of income inequality among adults in Brazil between 2006 and 2012. to calculate the level of inequality, its trend over the years and the share of income growth appropriated by different social groups. We combined tax data from the Annual Personal Income Tax Returns (Declaração Anual de Ajuste do Imposto de Renda da Pessoa Física - DIRPF) and the Brazilian National Household Survey (Pesquisa Nacional por Amostra de Domicílios - PNAD) to construct a complete distribution of total income among adults in Brazil. We applied Pareto interpolations to income tax tabulations to arrive at the distribution within income groups. We tested the results, comparing the PNAD to the Brazilian Consumption and Expenditure Survey (Pesquisa de Orçamentos Familiares - POF) and to data from the Census Subsample Survey (Census. We found evidence that income inequality in Brazil is higher than previously thought and that it remained stable between 2006 and 2012; in making these findings, we thus diverged from most studies on the dynamics of inequality in Brazil.. There was income growth, but the top incomes have appropriated most of this growth.

  17. The stability of income inequality in Brazil, 2006-2012: an estimate using income tax data and household surveys

    Directory of Open Access Journals (Sweden)

    Marcelo Medeiros

    2015-04-01

    Full Text Available Object: the level and evolution of income inequality among adults in Brazil between 2006 and 2012.Objectives: to calculate the level of inequality, its trend over the years and the share of income growth appropriated by different social groups.Methodology: We combined tax data from the Annual Personal Income Tax Returns (Declaração Anual de Ajuste do Imposto de Renda da Pessoa Física - DIRPF and the Brazilian National Household Survey (Pesquisa Nacional por Amostra de Domicílios - PNAD to construct a complete distribution of total income among adults in Brazil. We applied Pareto interpolations to income tax tabulations to arrive at the distribution within income groups. We tested the results, comparing the PNAD to the Brazilian Consumption and Expenditure Survey (Pesquisa de Orçamentos Familiares - POF and to data from the Census Subsample Survey (Census.Results: We found evidence that income inequality in Brazil is higher than previously thought and that it remained stable between 2006 and 2012; in making these findings, we thus diverged from most studies on the dynamics of inequality in Brazil.. There was income growth, but the top incomes have appropriated most of this growth.

  18. Exploring Attitudes, Perceived Norms, and Personal Agency: Insights Into Theory-Based Messages to Encourage Park-Based Physical Activity in Low-Income Urban Neighborhoods.

    Science.gov (United States)

    Groshong, Lisa; Stanis, Sonja A Wilhelm; Kaczynski, Andrew T; Hipp, J Aaron; Besenyi, Gina M

    2017-02-01

    Public parks hold promise for promoting population-level PA, but studies show a significant portion of park use is sedentary. Past research has documented the effectiveness of message-based strategies for influencing diverse behaviors in park settings and for increasing PA in nonpark contexts. Therefore, to inform message-based interventions (eg, point-ofdecision prompts) to increase park-based PA, the purpose of this study was to elicit insights about key attitudes, perceived norms, and personal agency that affect park use and park-based PA in low-income urban neighborhoods. This study used 6 focus groups with youth and adults (n = 41) from low-income urban areas in Kansas City, MO, to examine perceptions of key attitudinal outcomes and motivations, perceived norms, key referents, and personal agency facilitators and constraints that affect park use and park-based PA. Participant attitudes reflected the importance of parks for mental and physical health, with social interaction and solitude cited as key motivations. Of 10 themes regarding perceived norms, influential others reflected participants' ethnic makeup but little consensus emerged among groups. Social and safety themes were cited as both facilitators and constraints, along with park offerings and setting. Information about attitudes, perceived norms, and personal agency can increase understanding of theoretically derived factors that influence park-based PA and help park and health professionals create communication strategies to promote PA.

  19. 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

  20. Simulating the impact of inflation on the progressivity of personal income tax in Brazil

    Directory of Open Access Journals (Sweden)

    Horacio Levy

    2010-12-01

    Full Text Available Income tax reform in Brazil has mainly stressed changes in rates, aiming at increasing its progressivity. One aspect frequently overlooked is that, in the absence of adjustments of the tax rules to inflation, the level and distribution of the income tax burden can be substantially affected. We use a microsimulation model to simulate the potential revenue and distributive effects of inflation on the income tax in Brazil. Our findings suggest that if the income tax is not adjusted for inflation, progressivity would decrease but redistribution would increase due to a larger tax burden, but income inequality would not substantially change.

  1. 26 CFR 1.552-1 - Definition of foreign personal holding company.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of foreign personal holding company. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Personal Holding Companies § 1.552-1 Definition of foreign personal holding company. (a) A foreign personal holding company is any foreign...

  2. 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

  3. Prevalence of Obesity Among Youths by Household Income and Education Level of Head of Household - United States 2011-2014.

    Science.gov (United States)

    Ogden, Cynthia L; Carroll, Margaret D; Fakhouri, Tala H; Hales, Craig M; Fryar, Cheryl D; Li, Xianfen; Freedman, David S

    2018-02-16

    Obesity prevalence varies by income and education level, although patterns might differ among adults and youths (1-3). Previous analyses of national data showed that the prevalence of childhood obesity by income and education of household head varied across race/Hispanic origin groups (4). CDC analyzed 2011-2014 data from the National Health and Nutrition Examination Survey (NHANES) to obtain estimates of childhood obesity prevalence by household income (≤130%, >130% to ≤350%, and >350% of the federal poverty level [FPL]) and head of household education level (high school graduate or less, some college, and college graduate). During 2011-2014 the prevalence of obesity among U.S. youths (persons aged 2-19 years) was 17.0%, and was lower in the highest income group (10.9%) than in the other groups (19.9% and 18.9%) and also lower in the highest education group (9.6%) than in the other groups (18.3% and 21.6%). Continued progress is needed to reduce disparities, a goal of Healthy People 2020. The overall Healthy People 2020 target for childhood obesity prevalence is <14.5% (5).

  4. Quality-quantity decomposition of income elasticity of U.S. hospital care expenditure using state-level panel data.

    Science.gov (United States)

    Chen, Weiwei; Okunade, Albert; Lubiani, Gregory G

    2014-11-01

    Economic theory suggests that income growth could lead to changes in consumption quantity and quality as the spending on a commodity changes. Similarly, the volume and quality of healthcare consumption could rise with incomes because of demographic changes, usage of innovative medical technologies, and other factors. Hospital healthcare spending is the largest component of aggregate US healthcare expenditures. The novel contribution of our paper is estimating and decomposing the income elasticity of hospital care expenditures (HOCEXP) into its quantity and quality components. By using a 1999-2008 panel dataset of the 50 US states, results from the seemingly unrelated regressions model estimation reveal the income elasticity of HOCEXP to be 0.427 (std. error=0.044), with about 0.391 (calculated std. error=0.044) arising from care quality improvements and 0.035 (std. error=0.050) emanating from the rise in usage volume. Our novel research findings suggest the following: (i) the quantity part of hospital expenditure is inelastic to income change; (ii) almost the entire income-induced rise in hospital expenditure comes from care quality changes; and (iii) the 0.427 income elasticity of HOCEXP, the largest component of total US healthcare expenditure, makes hospital care a normal commodity and a much stronger technical necessity than aggregate healthcare. Policy implications are discussed. Copyright © 2013 John Wiley & Sons, Ltd.

  5. 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...

  6. 77 FR 17004 - Child Nutrition Programs-Income Eligibility Guidelines

    Science.gov (United States)

    2012-03-23

    ... Office of Management and Budget. This notice has been determined to be not significant and was reviewed by the Office of Management and Budget in conformance with Executive Order 12866. The affected... persons not living in the household; (13) net royalties; and (14) other cash income. Other cash income...

  7. Income and Child Maltreatment in Unmarried Families: Evidence from the Earned Income Tax Credit.

    Science.gov (United States)

    Berger, Lawrence M; Font, Sarah A; Slack, Kristen S; Waldfogel, Jane

    2017-12-01

    This study estimates the associations of income with both (self-reported) child protective services (CPS) involvement and parenting behaviors that proxy for child abuse and neglect risk among unmarried families. Our primary strategy follows the instrumental variables (IV) approach employed by Dahl and Lochner (2012), which leverages variation between states and over time in the generosity of the total state and federal Earned Income Tax Credit for which a family is eligible to identify exogenous variation in family income. As a robustness check, we also estimate standard OLS regressions (linear probability models), reduced form OLS regressions, and OLS regressions with the inclusion of a control function (each with and without family-specific fixed effects). Our micro-level data are drawn from the Fragile Families and Child Wellbeing Study, a longitudinal birth-cohort of relatively disadvantaged urban children who have been followed from birth to age nine. Results suggest that an exogenous increase in income is associated with reductions in behaviorally-approximated child neglect and CPS involvement, particularly among low-income single-mother families.

  8. 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.

  9. 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...

  10. 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.

  11. 78 FR 17628 - Child Nutrition Programs; Income Eligibility Guidelines

    Science.gov (United States)

    2013-03-22

    ... Office of Management and Budget. This notice has been determined to be not significant and was not reviewed by the Office of Management and Budget in conformance with Executive Order 12866. The affected... persons not living in the household; (13) net royalties; and (14) other cash income. Other cash income...

  12. Happiness and loss aversion : is utility concave or convex in relative income?

    NARCIS (Netherlands)

    Woltjer, G.B.; Vendrik, M.

    2007-01-01

    Abstract A central finding in happiness research is that a person's life satisfaction depends on the level of her income relative to the average income in her social reference group. This dependence of life satisfaction on relative income can be related to the reference dependence of the value

  13. Interval and global progressivity of the income tax from wages in the Czech and Slovak Republics

    Directory of Open Access Journals (Sweden)

    Kubátová Květa

    2016-02-01

    Full Text Available The article deals with the measurement of progressivity of personal income tax in the Czech Republic and Slovakia imposed on wages. It works with both the methods known from the literature: the local method (interval and global progressivity. The data source is the wage statistics of the Statistical Offices and taxes are calculated fictitiously on the basis of law with adoption of assumptions. Results for interval progressivity in both countries show that while progressivity of the lowest income taxpayers is higher, it decreases with increasing gross income. Personal income tax in the Czech and Slovak Republics is observed as progressive in the entire range, even though the statutory tax rate is linear. The Lorenz curve shows that the distributions of gross wages in the Czech Republic and Slovakia are of a similar nature. The values of the coefficient of interval progressivity and the coefficient according to Musgrave and Thin (CR has a coefficient of 1.024 and SR of 1.037 show that personal income tax is more progressive in Slovakia. Although Slovak personal income tax imposed on wages is more progressive, post-tax incomes of employees are more equitably distributed in the Czech Republic.

  14. Empowerment in the process of health messaging for rural low-income mothers: an exploratory message design project.

    Science.gov (United States)

    Aldoory, Linda; Braun, Bonnie; Maring, Elisabeth Fost; Duggal, Mili; Briones, Rowena Lynn

    2015-01-01

    Rural, low-income mothers face challenges to their health equal to or greater than those of low-income mothers from urban areas. This study put health message design into the hands of low-income rural mothers. The current study filled a research gap by analyzing a participatory process used to design health messages tailored to the everyday lives of rural low-income mothers. A total of forty-three mothers participated in nine focus groups, which were held from 2012 to 2013, in eight states. The mothers were from different racial and ethnic backgrounds. Participants discussed food security, physical activity, and oral health information. They created messages by considering several elements: visuals, length of message, voice/perspective, self-efficacy and personal control, emotional appeals, positive and negative reinforcements, and steps to health behavior change. This study was innovative in its focus on empowerment as a key process to health message design.

  15. Income Migration and Home Price Trajectories in the United States

    OpenAIRE

    Samuel M. Otterstrom

    2015-01-01

    This paper models one facet of the relationship between housing market price shifts and income migration among U.S. regions: how income migration relates to regional housing price clusters. The tremendous negative slide in national housing prices from 2006 to 2012 had an uneven spatial distribution. These differences are explored within the context of net income and net population migration (movement of money with people). Median housing prices for urban areas from 2005 to 2010 and IRS county...

  16. The influence of environmental and personal factors on participation of lower-limb prosthetic users in low-income countries: prosthetists' perspectives.

    Science.gov (United States)

    Kam, Season; Kent, Mallory; Khodaverdian, Alin; Daiter, Liane; Njelesani, Janet; Cameron, Debra; Andrysek, Jan

    2015-05-01

    To examine the environmental and personal factors in low-income countries (LICs) that influence prosthetic rehabilitation of adults with lower-limb (LL) amputations and their ability to participate in daily activities. In this qualitative descriptive study, 11 prosthetists participated in semi-structured interviews by telephone or Skype. Qualitative thematic analysis was guided by the International Classification of Function. Facilitating continuity of care, consideration of physical environments and usage, prosthetic quality including durability and socket fit, and minimizing the visibility of disability, were found to be important factors affecting the provision of prosthetic services in LICs. Environmental and personal factors must be considered when providing prosthetic rehabilitation for adults with LL amputations in LICs in order to optimize participation in activities. Results from this study provide new insights about some of the factors that influence the ability of individuals with LL amputations to rehabilitate to a level where they are able to participate in meaningful activities within their communities. There are unique environmental and personal components that can influence activity and participation of lower-limb (LL) prosthetic users in low-income countries (LICs). These components are often overlooked in the design of prosthetic devices and provision of prosthetic services. Continuity of care, condition of the post-surgical residuum, outdoor environments of common occupations, aesthetics and durability of prostheses, and user comfort should all be considered when providing prosthetic rehabilitation to adults with LL amputations in LICs to promote activity and participation. Results of our study can inform the practice of prosthetists in LICs by highlighting their contributions in enabling participation for LL prosthetic users. Our results can also inform the design of durable and comfortable prostheses and the provision of more appropriate

  17. 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.

  18. 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

  19. Dynamics in the Fitness-Income plane: Brazilian states vs World countries.

    Science.gov (United States)

    Operti, Felipe G; Pugliese, Emanuele; Andrade, José S; Pietronero, Luciano; Gabrielli, Andrea

    2018-01-01

    In this paper we introduce a novel algorithm, called Exogenous Fitness, to calculate the Fitness of subnational entities and we apply it to the states of Brazil. In the last decade, several indices were introduced to measure the competitiveness of countries by looking at the complexity of their export basket. Tacchella et al (2012) developed a non-monetary metric called Fitness. In this paper, after an overview about Brazil as a whole and the comparison with the other BRIC countries, we introduce a new methodology based on the Fitness algorithm, called Exogenous Fitness. Combining the results with the Gross Domestic Product per capita (GDPp), we look at the dynamics of the Brazilian states in the Fitness-Income plane. Two regimes are distinguishable: one with high predictability and the other with low predictability, showing a deep analogy with the heterogeneous dynamics of the World countries. Furthermore, we compare the ranking of the Brazilian states according to the Exogenous Fitness with the ranking obtained through two other techniques, namely Endogenous Fitness and Economic Complexity Index.

  20. Cardiovascular Risk and Events in 17 Low-, Middle-, and High-Income Countries.

    OpenAIRE

    Yusuf, S; Rangarajan, S; Teo, K; Islam, S; Li, W; Liu, L; Bo, J; Lou, Q; Lu, F; Liu, T; Yu, L; Zhang, S; Mony, P; Swaminathan, S; Mohan, V

    2014-01-01

    : More than 80% of deaths from cardiovascular disease are estimated to occur in low-income and middle-income countries, but the reasons are unknown. : We enrolled 156,424 persons from 628 urban and rural communities in 17 countries (3 high-income, 10 middle-income, and 4 low-income countries) and assessed their cardiovascular risk using the INTERHEART Risk Score, a validated score for quantifying risk-factor burden without the use of laboratory testing (with higher scores indicating greater r...

  1. Income inequality is associated with stronger social comparison effects: The effect of relative income on life satisfaction.

    Science.gov (United States)

    Cheung, Felix; Lucas, Richard E

    2016-02-01

    Previous research has shown that having rich neighbors is associated with reduced levels of subjective well-being, an effect that is likely due to social comparison. The current study examined the role of income inequality as a moderator of this relative income effect. Multilevel analyses were conducted on a sample of more than 1.7 million people from 2,425 counties in the United States. Results showed that higher income inequality was associated with stronger relative income effects. In other words, people were more strongly influenced by the income of their neighbors when income inequality was high. (c) 2016 APA, all rights reserved).

  2. Income Inequality Is Associated with Stronger Social Comparison Effects: The Effect of Relative Income on Life Satisfaction

    Science.gov (United States)

    Cheung, Felix; Lucas, Richard E.

    2015-01-01

    Previous research has shown that having rich neighbors is associated with reduced levels of subjective well-being, an effect that is likely due to social comparison. The current study examined the role of income inequality as a moderator of this relative income effect. Multilevel analyses were conducted on a sample of over 1.7 million people from 2,425 counties in the United States. Results showed that higher income inequality was associated with stronger relative income effects. In other words, people were more strongly influenced by the income of their neighbors when income inequality was high. PMID:26191957

  3. Income Inequality across Micro and Meso Geographic Scales in the Midwestern United States, 1979-2009

    Science.gov (United States)

    Peters, David J.

    2012-01-01

    This article examines the spatial distribution of income inequality and the socioeconomic factors affecting it using spatial analysis techniques across 16,285 block groups, 5,050 tracts, and 618 counties in the western part of the North Central Region of the United States. Different geographic aggregations result in different inequality outcomes,…

  4. 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…

  5. 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....

  6. Decline in Tuberculosis among Mexico-Born Persons in the United States, 2000–2010

    Science.gov (United States)

    Baker, Brian J.; Jeffries, Carla D.; Moonan, Patrick K.

    2016-01-01

    Background In 2010, Mexico was the most common (22.9%) country of origin for foreign-born persons with tuberculosis in the United States, and overall trends in tuberculosis morbidity are substantially influenced by the Mexico-born population. Objectives To determine the risk of tuberculosis disease among Mexico-born persons living in the United States. Methods Using data from the U.S. National Tuberculosis Surveillance System and the American Community Survey, we examined tuberculosis case counts and case rates stratified by years since entry into the United States and geographic proximity to the United States–Mexico border. We calculated trends in case rates over time measured by average annual percent change. Results The total tuberculosis case count (−14.5%) and annual tuberculosis case rate (average annual percent change −5.1%) declined among Mexico-born persons. Among those diagnosed with tuberculosis less than 1 year since entry into the United States (newly arrived persons), there was a decrease in tuberculosis cases (−60.4%), no change in tuberculosis case rate (average annual percent change of 0.0%), and a decrease in population (−60.7%). Among those living in the United States for more than 5 years (non-recently arrived persons), there was an increase in tuberculosis cases (+3.4%), a decrease in tuberculosis case rate (average annual percent change of −4.9%), and an increase in population (+62.7%). In 2010, 66.7% of Mexico-born cases were among non–recently arrived persons, compared with 51.1% in 2000. Although border states reported the highest proportions (>15%) of tuberculosis cases that were Mexico-born, the highest Mexico-born–specific tuberculosis case rates (>20/100,000 population) were in states in the eastern and southeastern regions of the United States. Conclusions The decline in tuberculosis morbidity among Mexico-born persons may be attributed to fewer newly arrived persons from Mexico and lower tuberculosis case rates among

  7. Community participation of persons with disabilities: volunteering, donations and involvement in groups and organisations.

    Science.gov (United States)

    Rak, Eniko C; Spencer, Lauren

    2016-08-01

    This study examined similarities and differences between persons with and without disabilities on volunteering, donations and group participation. A sample of 1548 individuals participated and 60% of the sample were persons with disabilities. Data for this research was drawn from a major statewide survey in a Midwestern state in the United States. Community participation was measured through involvement with civic, religious and other community-based groups, volunteering activities and donations. Logistic regression was pursued to test the effect of disability on community participation. Findings support different trends in participation between persons with and without disabilities. Individuals without disabilities are more likely to volunteer, donate money and participate in civic organisations (e.g. clubs) and other groups. Employment and household income have a significant contribution in explaining these differences. This study found significant differences in community participation between persons with disabilities and persons without disabilities. Regression analysis outcomes underscore the importance of employment and income in eliminating disparities in community involvement between persons with and without disabilities. Implications for Rehabilitation Policy change in rehabilitation agencies to fund supported volunteering services. Improve the representation of persons with disabilities in volunteering pursuits by making volunteering positions accessible to them (educate persons with disabilities to be more aware of these opportunities, provide reasonable accommodations at work sites, etc.). Educate stakeholders about the benefits of volunteering and being part of civic, and other community based groups in improving the quality of life of persons with disabilities. Identification of barriers for persons with disabilities in these pursuits (physical and attitudinal barriers, lack of resources). Identifying and utilising natural supports in the work site

  8. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Science.gov (United States)

    2010-01-01

    ... applicable tax year unless a certified statement is provided by a certified public accountant or attorney...) For a person filing a separate tax return, the amount reported as “adjusted gross income” on the final federal income tax return for the person for the applicable tax year; (2) For a person filing a joint tax...

  9. 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.

  10. 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...

  11. The distribution of well-being and income within the household

    DEFF Research Database (Denmark)

    Bonke, Jens; Browning, Martin

    directly using a survey measure of self-perceived economic well-being. First, we do not find any impact of the incomes of other non-related (‘peer-group’) persons on the financial satisfaction of singles. This is in contrast to other recent findings that suggest that agents consider relative incomes when...

  12. 26 CFR 1.691(a)-4 - Transfer of right to income in respect of a decedent.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-4... such income is transferred by the estate or person entitled thereto by bequest, devise, or inheritance... income by bequest, devise, or inheritance from the latter decedent, or by reason of the death of the...

  13. Income dynamics with a stationary double Pareto distribution.

    Science.gov (United States)

    Toda, Alexis Akira

    2011-04-01

    Once controlled for the trend, the distribution of personal income appears to be double Pareto, a distribution that obeys the power law exactly in both the upper and the lower tails. I propose a model of income dynamics with a stationary distribution that is consistent with this fact. Using US male wage data for 1970-1993, I estimate the power law exponent in two ways--(i) from each cross section, assuming that the distribution has converged to the stationary distribution, and (ii) from a panel directly estimating the parameters of the income dynamics model--and obtain the same value of 8.4.

  14. 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

  15. Geographic Data as Personal Data in Four EU Member States

    Science.gov (United States)

    de Jong, A. J.; van Loenen, B.; Zevenbergen, J. A.

    2016-06-01

    The EU Directive 95/46/EC on the protection of individuals with regard to the processing of personal data and on the free movement of such data aims at harmonising data protection legislation in the European Union. This should promote the free flow of products and services within the EU. This research found a wide variety of interpretations of the application of data protection legislation to geographic data. The variety was found among the different EU Member States, the different stakeholders and the different types of geographic data. In the Netherlands, the Data Protection Authority (DPA) states that panoramic images of streets are considered personal data. While Dutch case law judges that the data protection legislation does not apply if certain features are blurred and no link to an address is provided. The topographic datasets studied in the case studies do not contain personal data, according to the Dutch DPA, while the German DPA and the Belgian DPA judge that topographic maps of a large scale can contain personal data, and impose conditions on the processing of topographic maps. The UK DPA does consider this data outside of the scope of legal definition of personal data. The patchwork of differences in data protection legislation can be harmonised by using a traffic light model. This model focuses on the context in which the processing of the data takes place and has four categories of data: (1) sensitive personal data, (2) personal data, (3), data that can possibly lead to identification, and (4) non-personal data. For some geographic data, for example factual data that does not reveal sensitive information about a person, can be categorised in the third category giving room to opening up data under the INSPIRE Directive.

  16. Resource handbook for low-income residential retrofits

    Energy Technology Data Exchange (ETDEWEB)

    Callaway, J.W.; Brenchley, D.L.; Davis, L.J.; Ivey, D.L.; Smith, S.A.; Westergard, E.J.

    1987-04-01

    The purpose of the handbook is to provide technical assistance to state grantees participating in the Partnerships in Low-Income Residential Retrofit (PILIRR) Program. PILIRR is a demonstration program aimed at identifying innovative, successful approaches to developing public and private support for weatherization of low-income households. The program reflects the basic concept that responsibility for financial support for conservation activities such as low-income residential retrofitting is likely to gradually shift from the DOE to the states and the private sector. In preparing the handbook, PNL staff surveyed over 50 programs that provide assistance to low-income residents. The survey provided information on factors that contribute to successful programs. PNL also studied the winning PILIRR proposals (from the states of Florida, Iowa, Kentucky, Oklahoma and Washington) and identified the approaches proposed and the type of information that would be most helpful in implementing these approaches.

  17. Estimating mental states of a depressed person with bayesian networks

    NARCIS (Netherlands)

    Klein, Michel C.A.; Modena, Gabriele

    2013-01-01

    In this work in progress paper we present an approach based on Bayesian Networks to model the relationship between mental states and empirical observations in a depressed person. We encode relationships and domain expertise as a Hierarchical Bayesian Network. Mental states are represented as latent

  18. Modeling per capita state health expenditure variation: state-level characteristics matter.

    Science.gov (United States)

    Cuckler, Gigi; Sisko, Andrea

    2013-01-01

    In this paper, we describe the methods underlying the econometric model developed by the Office of the Actuary in the Centers for Medicare & Medicaid Services, to explain differences in per capita total personal health care spending by state, as described in Cuckler, et al. (2011). Additionally, we discuss many alternative model specifications to provide additional insights for valid interpretation of the model. We study per capita personal health care spending as measured by the State Health Expenditures, by State of Residence for 1991-2009, produced by the Centers for Medicare & Medicaid Services' Office of the Actuary. State-level demographic, health status, economic, and health economy characteristics were gathered from a variety of U.S. government sources, such as the Census Bureau, Bureau of Economic Analysis, the Centers for Disease Control, the American Hospital Association, and HealthLeaders-InterStudy. State-specific factors, such as income, health care capacity, and the share of elderly residents, are important factors in explaining the level of per capita personal health care spending variation among states over time. However, the slow-moving nature of health spending per capita and close relationships among state-level factors create inefficiencies in modeling this variation, likely resulting in incorrectly estimated standard errors. In addition, we find that both pooled and fixed effects models primarily capture cross-sectional variation rather than period-specific variation.

  19. Personal determinants of positive states and stress in psychology students

    Directory of Open Access Journals (Sweden)

    G.S. Kozhukhar

    2013-07-01

    Full Text Available We report study results of personality characteristics as predictors of positive states (active, optimistic, emotional, subjective comfort and stress experience in adults with one higher education and ongoing training in Psychology. The respondents were 107 people aged 23 to 52 years. Diagnostic methods we used were: "SMIL" (L. Sobchik, Optimism and Activity Scale (adapted by E. Vodopyanova, C. Izard Differential Emotions Scale (adapted by A. Leonova, Subjective Comfort Scale (adapted by A. Leonova, PSM-25 Scale by Lemyr-Tessier-Fillion. The regression analysis revealed that in subjects ongoing training in Psychology, basic predictor of positive emotions and stress experience is anxiety. Cluster analysis revealed three types of subjects by their positive states experiences, which differ primarily by the level of baseline anxiety and related personality characteristics. The group of risk comprised Psychology students with a tendency to depression and negative emotions and specific personality profile.

  20. Pareto law and Pareto index in the income distribution of Japanese companies

    OpenAIRE

    Ishikawa, Atushi

    2004-01-01

    In order to study the phenomenon in detail that income distribution follows Pareto law, we analyze the database of high income companies in Japan. We find a quantitative relation between the average capital of the companies and the Pareto index. The larger the average capital becomes, the smaller the Pareto index becomes. From this relation, we can possibly explain that the Pareto index of company income distribution hardly changes, while the Pareto index of personal income distribution chang...

  1. Income Inequality Decomposition, Russia 1992-2002: Method and Application

    Directory of Open Access Journals (Sweden)

    Wim Jansen

    2013-11-01

    Full Text Available Decomposition methods for income inequality measures, such as the Gini index and the members of the Generalised Entropy family, are widely applied. Most methods decompose income inequality into a between (explained and a within (unexplained part, according to two or more population subgroups or income sources. In this article, we use a regression analysis for a lognormal distribution of personal income, modelling both the mean and the variance, decomposing the variance as a measure of income inequality, and apply the method to survey data from Russia spanning the first decade of market transition (1992-2002. For the first years of the transition, only a small part of the income inequality could be explained. Thereafter, between 1996 and 1999, a larger part (up to 40% could be explained, and ‘winner’ and ‘loser’ categories of the transition could be spotted. Moving to the upper end of the income distribution, the self-employed won from the transition. The unemployed were among the losers.

  2. 22 CFR 72.25 - Transfer of personal estate to Department of State.

    Science.gov (United States)

    2010-04-01

    ... sentimental value, to be held in trust for the legal claimant(s). (c) After receipt of a personal estate, the... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Transfer of personal estate to Department of..., THEIR PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens and...

  3. Geographic Disparities in Access to Agencies Providing Income-Related Social Services.

    Science.gov (United States)

    Bauer, Scott R; Monuteaux, Michael C; Fleegler, Eric W

    2015-10-01

    Geographic location is an important factor in understanding disparities in access to health-care and social services. The objective of this cross-sectional study is to evaluate disparities in the geographic distribution of income-related social service agencies relative to populations in need within Boston. Agency locations were obtained from a comprehensive database of social services in Boston. Geographic information systems mapped the spatial relationship of the agencies to the population using point density estimation and was compared to census population data. A multivariate logistic regression was conducted to evaluate factors associated with categories of income-related agency density. Median agency density within census block groups ranged from 0 to 8 agencies per square mile per 100 population below the federal poverty level (FPL). Thirty percent (n = 31,810) of persons living below the FPL have no access to income-related social services within 0.5 miles, and 77 % of persons living below FPL (n = 83,022) have access to 2 or fewer agencies. 27.0 % of Blacks, 30.1 % of Hispanics, and 41.0 % of non-Hispanic Whites with incomes below FPL have zero access. In conclusion, some neighborhoods in Boston with a high concentration of low-income populations have limited access to income-related social service agencies.

  4. What users want in e-commerce design: effects of age, education and income.

    Science.gov (United States)

    Lightner, Nancy J

    2003-01-15

    Preferences for certain characteristics of an online shopping experience may be related to demographic data. This paper discusses the characteristics of that experience, demographic data and preferences by demographic group. The results of an online survey of 488 individuals in the United States indicate that respondents are generally satisfied with their online shopping experiences, with security, information quality and information quantity ranking first in importance overall. The sensory impact of a site ranked last overall of the seven characteristics measured. Preferences for these characteristics in e-commerce sites were differentiated by age, education and income. The sensory impact of sites became less important as respondents increased in age, income or education. As the income of respondents increased, the importance of the reputation of the vendor rose. Web site designers may incorporate these findings into the design of e-commerce sites in an attempt to increase the shopping satisfaction of their users. Results from the customer relationship management portion of the survey suggest that current push technologies and site personalization are not an effective means of achieving user satisfaction.

  5. 26 CFR 31.3301-1 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable for...

  6. LIVELIHOOD DIVERSIFICATION AND INCOME: A CASE STUDY OF COMMUNITIES RESIDENT ALONG THE KIRI DAM, ADAMAWA STATE, NIGERIA

    Directory of Open Access Journals (Sweden)

    Michael Amurtiya

    2016-12-01

    Full Text Available This research analysed livelihood diversifi cation and income in resident communities along the Kiri Dam, Adamawa state, Nigeria. The specifi c objectives of the study were: to describe the socio-economic characteristics of the respondents, assess the level of livelihood diversifi cation of the respondents, analyse income of the respondents, identify factors associated with varying levels of income, and identify constraints to livelihood diversifi cation in the area. A multistage sampling technique was used to collect primary data from 120 respondents from the study area. The data collected were subjected to descriptive and inferential statistical analysis. The results showed that the majority of the respondents were male (78%, married (76%, educated (70%, below 60 years of age (93% and employed in agricultural activities (83%. The Simpson index of diversifi cation shows that 43% of the respondents diversify at an average level. The majority (60% of the respondents’ annual income is over ₦ 200,000. The ordinary least square estimation shows that age, marital status, education, irrigation activities, fi shing, farm size and level of diversifi cation aff ect income level in the area. The main constraints to diversifi ed livelihood in the area were a lack of basic social infrastructure, a hippopotamus menace and fl ooding. The study recommended the provision of social infrastructure and the control of hippopotamuses. 

  7. Effects Of Membership Of Cooperative Organisations And Determinants On Farmer-Members Income In Rural Anambra State Nigeria

    Directory of Open Access Journals (Sweden)

    Nkechi Cordelia Ojiagu

    2015-08-01

    Full Text Available ABSTRACT The study examined the effect of membership of cooperative societies on the economic activities of farmers as well as the determinants of their income in rural Nigeria focusing on Anambra State. Data from 2506 members selected through multi-stage stratified random sampling were analyzed. The study found among others that members incomes are dependent upon their socio-economic profile such as age marital status and membership or otherwise of cooperative societies education cooperative marketing credit gender and business expertise. Also respondents depend largely on farming related activities for generation of income in the study area. Furthermore it was found that the major challenge of the farmer-members is inadequate fund poor education and illiteracy among most members conflict among members and lack of access to farm input. The Nigerian government is advised to formulate policies that will incorporate information from the local level that can support planning implementation and evaluation of programmes that can enhance farmers income this however will influence the pattern of agricultural growth in ways that can change income level of rural farmers to grow fast. The study recommends that cooperatives should intensify their education of members to gain more benefits and that government non-governmental organizations and international development agencies should show interest in supervising and providing development support to Farmers Cooperative Societies in rural Nigeria.

  8. Racial Differences in Awareness of the Affordable Care Act and Application Assistance Among Low-Income Adults in Three Southern States

    Directory of Open Access Journals (Sweden)

    Adrian Garcia Mosqueira MA

    2015-10-01

    Full Text Available The Affordable Care Act (ACA expanded Medicaid eligibility to adults with incomes under 138% of the federal poverty level, leading to substantial reductions in uninsured rates among low-income adults. Despite large gains in coverage, studies suggest that Latinos may be less likely than other racial/ethnic groups to apply and enroll in health insurance, and they remain the group with the highest uninsured rate in the United States. We explore two potential factors related to racial/ethnic differences in ACA enrollment—awareness of the law and receipt of application assistance such as navigator services. Using a survey of nearly 3000 low-income U.S. citizens (aged 19-64 in 3 states in late 2014, we find that Latinos had significantly lower levels of awareness of the ACA relative to other groups, even after adjusting for demographic covariates. Higher education was the strongest positive predictor of ACA awareness. In contrast, Latinos were much more likely to receive assistance from navigators or social workers when applying, relative to other racial/ethnic groups. Taken together, these results highlight the importance of ACA outreach efforts to increase awareness among low-income and less educated populations, two groups that are overrepresented in the Latino population, to close existing disparities in coverage.

  9. Personality and Career Success: Concurrent and Longitudinal Relations

    OpenAIRE

    Sutin, Angelina R.; Costa, Paul T.; Miech, Richard; Eaton, William W.

    2009-01-01

    The present research addresses the dynamic transaction between extrinsic (occupational prestige, income) and intrinsic (job satisfaction) career success and the Five-Factor Model of personality. Participants (N = 731) completed a comprehensive measure of personality and reported their job title, annual income, and job satisfaction; a subset of these participants (n = 302) provided the same information approximately 10 years later. Measured concurrently, emotionally stable and conscientious pa...

  10. Future Extreme Event Vulnerability in the Rural Northeastern United States

    Science.gov (United States)

    Winter, J.; Bowen, F. L.; Partridge, T.; Chipman, J. W.

    2017-12-01

    Future climate change impacts on humans will be determined by the convergence of evolving physical climate and socioeconomic systems. Of particular concern is the intersection of extreme events and vulnerable populations. Rural areas of the Northeastern United States have experienced increased temperature and precipitation extremes, especially over the past three decades, and face unique challenges due to their physical isolation, natural resources dependent economies, and high poverty rates. To explore the impacts of future extreme events on vulnerable, rural populations in the Northeast, we project extreme events and vulnerability indicators to identify where changes in extreme events and vulnerable populations coincide. Specifically, we analyze future (2046-2075) maximum annual daily temperature, minimum annual daily temperature, maximum annual daily precipitation, and maximum consecutive dry day length for Representative Concentration Pathways (RCP) 4.5 and 8.5 using four global climate models (GCM) and a gridded observational dataset. We then overlay those projections with estimates of county-level population and relative income for 2060 to calculate changes in person-events from historical (1976-2005), with a focus on Northeast counties that have less than 250,000 people and are in the bottom income quartile. We find that across the rural Northeast for RCP4.5, heat person-events per year increase tenfold, far exceeding decreases in cold person-events and relatively small changes in precipitation and drought person-events. Counties in the bottom income quartile have historically (1976-2005) experienced a disproportionate number of heat events, and counties in the bottom two income quartiles are projected to experience a greater heat event increase by 2046-2075 than counties in the top two income quartiles. We further explore the relative contributions of event frequency, population, and income changes to the total and geographic distribution of climate change

  11. Income Inequality and U.S. Tax Policy

    Science.gov (United States)

    Crocco, Margaret S.; Marri, Anand R.; Wylie, Scott

    2011-01-01

    Many social scientists have recently commented on the high levels of income inequality in the United States. Indeed, the last time income inequality was as great as it is today was 1928, the year before the stock market crash ushered in the Great Depression. In this article, the authors offer a historical look at income inequality and taxation in…

  12. 26 CFR 1.996-6 - Effectively connected income.

    Science.gov (United States)

    2010-04-01

    ....996-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-6 Effectively connected income. In... permanent establishment of such shareholder within the United States, and shall be subject to tax in...

  13. Socioeconomic Segregation in Large Cities in France and the United States.

    Science.gov (United States)

    Quillian, Lincoln; Lagrange, Hugues

    2016-08-01

    Past cross-national comparisons of socioeconomic segregation have been undercut by lack of comparability in measures, data, and concepts. Using IRIS data from the French Census of 2008 and the French Ministry of Finance as well as tract data from the American Community Survey (2006-2010) and the U.S. Department of Housing and Urban Development Picture of Subsidized Households, and constructing measures to be as similar as possible, we compare socioeconomic segregation in metropolitan areas with a population of more than 1 million in France and the United States. We find much higher socioeconomic segregation in large metropolitan areas in the United States than in France. We also find (1) a strong pattern of low-income neighborhoods in central cities and high-income neighborhoods in suburbs in the United States, but varying patterns across metropolitan areas in France; (2) that high-income persons are the most segregated group in both countries; (3) that the shares of neighborhood income differences that can be explained by neighborhood racial/ethnic composition are similar in France and the United States; and (4) that government-assisted housing is disproportionately located in the poorest neighborhoods in the United States but is spread across many neighborhood income levels in France. We conclude that differences in government provision of housing assistance and levels of income inequality are likely important contributing factors to the Franco-U.S. difference in socioeconomic segregation.

  14. Rorschach Assessment of Two Distinctive Personality States of a Person With Dissociative Identity Disorder.

    Science.gov (United States)

    Hartmann, Ellen; Benum, Kirsten

    2017-12-13

    This case study used test data from a patient with Dissociative Identity Disorder (DID; American Psychiatric Association, 2013 ) to illustrate how two main personality states of the patient ("Ann" and "Ben") seemed to function. The Rorschach Performance Assessment System (R-PAS; Meyer, Viglione, Mihura, Erard, & Erdberg, 2011 ) and the Inventory of Interpersonal Problems-Circumplex (IIP-64; Horowitz, Alden, Wiggins, & Pincus, 2000 ), administered to Ann and Ben in separate settings, exposed two diverse R-PAS and IIP-64 profiles. Ann's R-PAS profile suggested an intellectualized style of information processing with few indications of psychological problems. Ben's profile indicated severe perceptual, cognitive, and interpersonal difficulties combined with suspicion and anxiety. Ann's IIP-64 profile suggested minor interpersonal problems, whereas Ben's indicated serious relational difficulties. The findings were discussed in relation to the theory of trauma-related structural dissociation of the personality (van der Hart, Nijenhuis, & Steele, 2006 ), which implies an enduring split in the organization of the personality with more or less separate entities with their own sense of self, perception of the world, and ways of organizing emotional, cognitive, and social functions. The DID personality structure is seen as a defense strategy and as a pathway in the personality development producing serious psychological pain and symptoms.

  15. Realized Incomes And Revenues Of Local And Branch (Regional Self-Government Units With Audit Review On Income-Earning Property

    Directory of Open Access Journals (Sweden)

    Dubravka Mahaček

    2009-07-01

    Full Text Available In addition to other incomes, the incomes of local and branch (regional self-government units are made by the income-earning property as well. Statutory provisions determine their realization. This work presents basic kinds of these incomes with legal foundation, which is the base for their realization. The realization was observed on the county-level for a definite period (from 2003 to 2005. It is important to emphasise that the county-level realization includes the realization of the stated incomes within the frame of cities and communes on their area.

  16. Gender income disparity in the USA: analysis and dynamic modelling

    OpenAIRE

    Kitov, Ivan; Kitov, Oleg

    2015-01-01

    We analyze and develop a quantitative model describing the evolution of personal income distribution (PID) for males and females in the U.S. between 1930 and 2014. The overall microeconomic model, which we introduced ten years ago, accurately predicts the change in mean income as a function of age as well as the dependence on age of the portion of people distributed according to the Pareto law. As a result, we have precisely described the change in Gini ratio since the start of income measure...

  17. Does income inequality have lasting effects on health and trust?

    Science.gov (United States)

    Rözer, Jesper Jelle; Volker, Beate

    2016-01-01

    According to the income inequality hypothesis, income inequality is associated with poorer health. One important proposed mechanism for this effect is reduced trust. In this study, we argue that income inequality during a person's formative years (i.e., around age 16) may have lasting consequences for trust and health. Multilevel analyses of data from the combined World Values Survey and European Values Study that were collected between 1981 and 2014 support our prediction and show that income inequality is associated with ill health in young adults, in part because it reduces their social trust. The negative consequences of income inequality remain stable for a substantial period of life but eventually fade away and have no effect after age 36. Copyright © 2015 Elsevier Ltd. All rights reserved.

  18. 16 CFR 310.7 - Actions by states and private persons.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Actions by states and private persons. 310.7 Section 310.7 Commercial Practices FEDERAL TRADE COMMISSION REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS... complaint and any other pleadings to be filed with the court. If prior notice is not feasible, the state or...

  19. 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

  20. Employment, disability pension and income for children with parental multiple sclerosis.

    Science.gov (United States)

    Moberg, Julie Yoon; Laursen, Bjarne; Koch-Henriksen, Nils; Thygesen, Lau Caspar; Brødsgaard, Anne; Soelberg Sørensen, Per; Magyari, Melinda

    2017-07-01

    Little is known about the consequences of parental multiple sclerosis (MS) on offspring's socioeconomic circumstances. To investigate employment, disability pension and income in offspring of parents with MS compared with matched reference persons in a nationwide register-based cohort study. All Danish-born persons with onset of MS during 1950-1986 were retrieved from the Danish Multiple Sclerosis Registry. Their offspring were identified using the Civil Registration System. One random offspring from each sibship was matched by sex and year of birth with eight random reference persons. We included 2456 MS offspring and 19,648 reference persons. At age 30, employment was lower among MS offspring than reference children (odds ratio (OR): 0.89; 95% confidence interval (CI): 0.84-0.95; p = 0.0003), and they more often received disability pension (OR: 1.31; 95% CI: 1.15-1.50; p pension and low income in adult life.

  1. The support gap: New teachers' early experiences in high-income and low-income schools

    Directory of Open Access Journals (Sweden)

    Susan Moore Johnson

    2004-10-01

    Full Text Available In this article, the authors consider three sources of support for new teachers—hiring practices, relationships with colleagues, and curriculum—all found in earlier research to influence new teachers’ satisfaction with their work, their sense of success with students, and their eventual retention in their job. They find that a "support gap" exists: new teachers in low-income schools are less likely than their counterparts in high-income schools to experience timely and information-rich hiring, to benefit from mentoring and support by experienced colleagues, and to have a curriculum that is complete and aligned with state standards, yet flexible for use in the classroom. Such patterns of difference between high-income and lowincome schools warrant careful consideration because they reveal broad patterns of inequity, which can have severe consequences for low-income students. Survey data for this study were collected from random samples of teachers in five states. One survey, focusing on hiring practices and teachers’ relationships with colleagues, was administered to 374 first-year and secondyear teachers in Florida, Massachusetts, and Michigan. A second survey, focusing on curriculum, was administered to 295 second-year elementary school teachers in Massachusetts, North Carolina, and Washington. The inequitable patterns of support for teachers reported here have important implications for the work of state policymakers, school district administrators, and principals. The authors describe these and offer recommendations for policy and practice in the conclusion.

  2. Income inequality, alcohol use, and alcohol-related problems.

    Science.gov (United States)

    Karriker-Jaffe, Katherine J; Roberts, Sarah C M; Bond, Jason

    2013-04-01

    We examined the relationship between state-level income inequality and alcohol outcomes and sought to determine whether associations of inequality with alcohol consumption and problems would be more evident with between-race inequality measures than with the Gini coefficient. We also sought to determine whether inequality would be most detrimental for disadvantaged individuals. Data from 2 nationally representative samples of adults (n = 13,997) from the 2000 and 2005 National Alcohol Surveys were merged with state-level inequality and neighborhood disadvantage indicators from the 2000 US Census. We measured income inequality using the Gini coefficient and between-race poverty ratios (Black-White and Hispanic-White). Multilevel models accounted for clustering of respondents within states. Inequality measured by poverty ratios was positively associated with light and heavy drinking. Associations between poverty ratios and alcohol problems were strongest for Blacks and Hispanics compared with Whites. Household poverty did not moderate associations with income inequality. Poverty ratios were associated with alcohol use and problems, whereas overall income inequality was not. Higher levels of alcohol problems in high-inequality states may be partly due to social context.

  3. Group size and group income as influences on marriage patterns in Hawaii.

    Science.gov (United States)

    Johnson, R C

    1984-01-01

    This paper analyzes the association of ethnic group size and median ethnic group income with the percentages of cross-ethnic marriages and combinations of marriages of each of the 5 major racial/ethnic groups in Hawaii. The data cover marriages that took place from 1975-1977 in Hawaii's 5 major ethnic groups: 1) Caucasian, 2) Chinese, 3) Filipino, 4) Japanese, and 5) Hawaiian or part-Hawaiian. The number of Caucasians marrying in Hawaii are severely inflated by military and tourist marriages. Chinese (highest median income) and Hawaiians or part-Hawaiians (lowest median income) show the highest percentages of outmarriage. The number of persons making up given groups appears to play a role; larger groups have lower outmarriage rates. Since 19 of 20 potential marriage partners a Chinese person meets are of another racial group, as compared to 2 of 3 for Caucasians or Japanese, it is hardly surprising that the Chinese outmarry more often than other groups. Data show a tendency to an East-West split; Chinese-Japanese marriages are overrepresented, and marriages of Japanese men to Caucasian women are underrepresented. However, marriages of Caucasian males to Chinese women are also overrepresented. Also, Puerto Ricans and Filipinos tend to be more representative of the West than Caucasians are. The authors conclude that cultural attributes likely to lead to a given level of income, rather than income per se, influence the probability of persons marrying a member of a given racial/ethnic group other than their own.

  4. Personality disorder is an excess risk factor for physical multimorbidity among women with mental state disorders.

    Science.gov (United States)

    Quirk, Shae E; Stuart, Amanda L; Berk, Michael; Pasco, Julie A; Brennan Olsen, Sharon L; Koivumaa-Honkanen, Heli; Honkanen, Risto; Lukkala, Pyry S; Chanen, Andrew M; Kotowicz, Mark; Williams, Lana J

    2017-11-01

    We examined whether mental state disorders (lifetime mood, anxiety, eating, substance misuse) with comorbid personality disorder are associated with physical multimorbidity in a population-based sample of women. Mental state and personality disorders were assessed using semi-structured diagnostic interviews. Clinical measures were performed and medical conditions, medication use and lifestyle factors were documented by questionnaire. Mental state disorders were associated with higher odds of physical multimorbidity; risk was especially high for those with comorbid personality disorder. These findings suggest that mental state and physical comorbidity might be worsened by the additional comorbidity of personality disorder. Copyright © 2017 Elsevier B.V. All rights reserved.

  5. 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...

  6. Impact of personal economic environment and personality factors on individual financial decision making

    Directory of Open Access Journals (Sweden)

    Susanne ePrinz

    2014-03-01

    Full Text Available This study on healthy young male students aimed to enlighten the associations between an individual’s financial decision making and surrogate makers for environmental factors covering long-term financial socialization, the current financial security/responsibility, and the personal affinity to financial affairs as represented by parental income, funding situation and field of study. A group of 150 male young healthy students underwent two versions of the Holt and Laury (2002 lottery paradigm (matrix and random sequential version. Their financial decision was mainly driven by the factor ‘source of funding’: students with strict performance control (grants, scholarships had much higher rates of risk aversion (RRA than subjects with support from family (RRAdiff=0.22; p=0.018. Personality scores only modestly affected the outcome. In an ANOVA, however, also the IQ significantly and relevantly contributed to the explanation of variance; the effects of parental income and the personality factors ‘agreeableness’ and ‘openness’ showed moderate to modest – but significant - effects. These findings suggest that environmental factors more than personality factors affect risk aversion.

  7. Impact of personal economic environment and personality factors on individual financial decision making.

    Science.gov (United States)

    Prinz, Susanne; Gründer, Gerhard; Hilgers, Ralf D; Holtemöller, Oliver; Vernaleken, Ingo

    2014-01-01

    This study on healthy young male students aimed to enlighten the associations between an individual's financial decision making and surrogate makers for environmental factors covering long-term financial socialization, the current financial security/responsibility, and the personal affinity to financial affairs as represented by parental income, funding situation, and field of study. A group of 150 male young healthy students underwent two versions of the Holt and Laury (2002) lottery paradigm (matrix and random sequential version). Their financial decision was mainly driven by the factor "source of funding": students with strict performance control (grants, scholarships) had much higher rates of relative risk aversion (RRA) than subjects with support from family (ΔRRA = 0.22; p = 0.018). Personality scores only modestly affected the outcome. In an ANOVA, however, also the intelligence quotient significantly and relevantly contributed to the explanation of variance; the effects of parental income and the personality factors "agreeableness" and "openness" showed moderate to modest - but significant - effects. These findings suggest that environmental factors more than personality factors affect risk aversion.

  8. 76 FR 52378 - Privacy Act; System of Records: State-76, Personal Services Contractor Records

    Science.gov (United States)

    2011-08-22

    ... Services Contractor Records SUMMARY: Notice is hereby given that the Department of State proposes to create a new system of records, Personal Services Contractor Records, State-76, pursuant to the provisions... July 20, 2011. It is proposed that the new system be named ``Personal Services Contractor Records.'' It...

  9. The Impact of Economic Sanctions on Income Inequality of Target States

    DEFF Research Database (Denmark)

    Afesorgbor, Sylvanus Kwaku; Mahadevan, Renuka

    that the imposition of sanctions have a deleterious effect on income inequality. Focusing on various sanction instruments, financial and trade sanctions were found to have different impacts on income inequality. Lastly, the adverse effect of the sanctions was more severe when sanctions span longer durations....

  10. ECONOMIC AND SOCIAL OPERATIONAL EFFICIENCY OF MARKET DISTRIBUTION OF INCOME: APPROACHES TO EVALUATION

    Directory of Open Access Journals (Sweden)

    Z. Halushka

    2015-03-01

    Full Text Available This article provides a comparison between scientific approaches to understanding the economic and social efficiency of market income distribution. Based on multidisciplinary approaches the essence of the concepts of fairness and efficiency in the distribution; explored approaches to combining efficiency and equity used in policy income distribution at different levels of management; the possible social and economic consequences of ineffective regulation of income in today’s economy. The analysis is based on comparing the four concepts of justice that are considered socially efficient. Considered: utilitarian, formulated by J. Bentham; egalitarian, which provides for equal distribution; market (liberal approach – to polar egalitarian and roulzianskyy that treats justice as fairness, approaches. Based on the generalization of existing approaches analyzed method of estimating social justice in the distribution and the possibility of its application. The structure of the article includes the following sections: 1.Views on terms of efficiency and equity in the distribution of resources and income; 2. Classical and modern approaches to combining efficiency and equity in the distribution; 3. Conflicts combination of the principles of fairness and efficiency in the distribution of incomes policy. The authors also noted that the uneven distribution of income acts as an objective reality, and the question is to prevent dangerous indicators of this unevenness. Market income distribution does not guarantee every person an acceptable level of income. The causes of irregularity are: differences in abilities, mental as well as physical; differences in possession of the property, in the educational level and group reasons associated with luck, chance, surprise win more. This is a definite social injustice market. State, taking a significant share of responsibility for maintaining a basic human right to a dignified life, organizes redistribution.

  11. Are State-Sponsored New Radiation Therapy Facilities Economically Viable in Low- and Middle-Income Countries?

    Energy Technology Data Exchange (ETDEWEB)

    Datta, Niloy R., E-mail: nrdatta@yahoo.com [Centre for Radiation Oncology, KSA-KSB, Kantonsspital Aarau, Aarau (Switzerland); Samiei, Massoud [Consultant, International Atomic Energy Agency (IAEA), Vienna (Austria); Bodis, Stephan [Centre for Radiation Oncology, KSA-KSB, Kantonsspital Aarau, Aarau, Switzerland and Department of Radiation Oncology, University Hospital Zurich (Switzerland)

    2015-10-01

    Purpose: The economic viability of establishing a state-funded radiation therapy (RT) infrastructure in low- and middle-income countries (LMICs) in accordance with the World Bank definition has been assessed through computation of a return on investment (ROI). Methods and Materials: Of the 139 LMICs, 100 were evaluated according to their RT facilities, gross national income (GNI) per capita, and employment/population ratio. The assumption was an investment of US$5 million for a basic RT center able to treat 1000 patients annually. The national breakeven points and percentage of ROI (%ROI) were calculated according to the GNI per capita and patient survival rates of 10% to 50% at 2 years. It was assumed that 50% of these patients would be of working age and that, if employed and able to work after treatment, they would contribute to the country's GNI for at least 2 years. The cumulative GNI after attaining the breakeven point until the end of the 15-year lifespan of the teletherapy unit was calculated to estimate the %ROI. The recurring and overhead costs were assumed to vary from 5.5% to 15% of the capital investment. Results: The %ROI was dependent on the GNI per capita, employment/population ratio and 2-year patient survival (all P<.001). Accordingly, none of the low-income countries would attain an ROI. If 50% of the patients survived for 2 years, the %ROI in the lower-middle and upper-middle income countries could range from 0% to 159.9% and 11.2% to 844.7%, respectively. Patient user fees to offset recurring and overhead costs could vary from “nil” to US$750, depending on state subsidies. Conclusions: Countries with a greater GNI per capita, higher employment/population ratio, and better survival could achieve a faster breakeven point, resulting in a higher %ROI. Additional factors such as user fees have also been considered. These can be tailored to the patient's ability to pay to cover the recurring costs. Certain pragmatic steps that could

  12. Are State-Sponsored New Radiation Therapy Facilities Economically Viable in Low- and Middle-Income Countries?

    International Nuclear Information System (INIS)

    Datta, Niloy R.; Samiei, Massoud; Bodis, Stephan

    2015-01-01

    Purpose: The economic viability of establishing a state-funded radiation therapy (RT) infrastructure in low- and middle-income countries (LMICs) in accordance with the World Bank definition has been assessed through computation of a return on investment (ROI). Methods and Materials: Of the 139 LMICs, 100 were evaluated according to their RT facilities, gross national income (GNI) per capita, and employment/population ratio. The assumption was an investment of US$5 million for a basic RT center able to treat 1000 patients annually. The national breakeven points and percentage of ROI (%ROI) were calculated according to the GNI per capita and patient survival rates of 10% to 50% at 2 years. It was assumed that 50% of these patients would be of working age and that, if employed and able to work after treatment, they would contribute to the country's GNI for at least 2 years. The cumulative GNI after attaining the breakeven point until the end of the 15-year lifespan of the teletherapy unit was calculated to estimate the %ROI. The recurring and overhead costs were assumed to vary from 5.5% to 15% of the capital investment. Results: The %ROI was dependent on the GNI per capita, employment/population ratio and 2-year patient survival (all P<.001). Accordingly, none of the low-income countries would attain an ROI. If 50% of the patients survived for 2 years, the %ROI in the lower-middle and upper-middle income countries could range from 0% to 159.9% and 11.2% to 844.7%, respectively. Patient user fees to offset recurring and overhead costs could vary from “nil” to US$750, depending on state subsidies. Conclusions: Countries with a greater GNI per capita, higher employment/population ratio, and better survival could achieve a faster breakeven point, resulting in a higher %ROI. Additional factors such as user fees have also been considered. These can be tailored to the patient's ability to pay to cover the recurring costs. Certain pragmatic steps that could

  13. Mental state decoding impairment in major depression and borderline personality disorder: meta-analysis.

    Science.gov (United States)

    Richman, Mara J; Unoka, Zsolt

    2015-12-01

    Patients with major depression and borderline personality disorder are characterised by a distorted perception of other people's intentions. Deficits in mental state decoding are thought to be the underlying cause of this clinical feature. To examine, using meta-analysis, whether mental state decoding abilities in patients with major depression and borderline personality disorder differ from those of healthy controls. A systematic review of 13 cross-sectional studies comparing Reading in the Mind of the Eyes Test (RMET) accuracy performance of patients with major depression or borderline personality disorder and healthy age-matched controls (n = 976). Valence scores, where reported, were also assessed. Large significant deficits were seen for global RMET performance in patients with major depression (d = -0.751). The positive RMET valence scores of patients with depression were significantly worse; patients with borderline personality disorder had worse neutral scores. Both groups were worse than controls. Moderator analysis revealed that individuals with comorbid borderline personality disorder and major depression did better than those with borderline personality disorder alone on accuracy. Those with comorbid borderline personality disorder and any cluster B or C personality disorder did worse than borderline personality disorder alone. Individuals with both borderline personality disorder and major depression performed better then those with borderline personality disorder without major depression for positive valence. These findings highlight the relevance of RMET performance in patients with borderline personality disorder and major depression, and the importance of considering comorbidity in future analysis. © The Royal College of Psychiatrists 2015.

  14. The role of the illegality factor in the taxation of income. Part II

    OpenAIRE

    Čerka, Paulius; Gudynienė, Lina

    2012-01-01

    The taxation of illegal income is quite common in many foreign countries, but this practice is not yet applicable in Lithuania, though the recent movements of Lithuania’s Finance Minister, when she admitted that all income should be taxed despite it’s source show her positive attitude towards the taxation of illegal income. The article promotes the idea that all personal income, despite its source, should be taxed.The article is divided into two parts: the first one, which is not published he...

  15. Clinical and evoked pain, personality traits, and emotional states: can familial confounding explain the associations?

    Science.gov (United States)

    Strachan, Eric; Poeschla, Brian; Dansie, Elizabeth; Succop, Annemarie; Chopko, Laura; Afari, Niloofar

    2015-01-01

    Pain is a complex phenomenon influenced by context and person-specific factors. Affective dimensions of pain involve both enduring personality traits and fleeting emotional states. We examined how personality traits and emotional states are linked with clinical and evoked pain in a twin sample. 99 female twin pairs were evaluated for clinical and evoked pain using the McGill Pain Questionnaire (MPQ) and dolorimetry, and completed the 120-item International Personality Item Pool (IPIP), the Positive and Negative Affect Scale (PANAS), and ratings of stress and mood. Using a co-twin control design we examined a) the relationship of personality traits and emotional states with clinical and evoked pain and b) whether genetics and common environment (i.e. familial factors) may account for the associations. Neuroticism was associated with the sensory component of the MPQ; this relationship was not confounded by familial factors. None of the emotional state measures was associated with the MPQ. PANAS negative affect was associated with lower evoked pressure pain threshold and tolerance; these associations were confounded by familial factors. There were no associations between IPIP traits and evoked pain. A relationship exists between neuroticism and clinical pain that is not confounded by familial factors. There is no similar relationship between negative emotional states and clinical pain. In contrast, the relationship between negative emotional states and evoked pain is strong while the relationship with enduring personality traits is weak. The relationship between negative emotional states and evoked pain appears to be non-causal and due to familial factors. Copyright © 2014 Elsevier Inc. All rights reserved.

  16. [Time for cluster C personality disorders: state of the art].

    Science.gov (United States)

    Hutsebaut, J; Willemsen, E M C; Van, H L

    Compared to cluster B personality disorders, the assessment and treatment of people with obsessive-compulsive, dependent, and avoidant personality disorders (cluster C) is given little attention in the field of research and clinical practice. Presenting the current state of affairs in regard to cluster C personality disorders. A systematic literature search was conducted using the main data bases. Cluster C personality disorders are present in approximately 3-9% of the general population. In about half of the cases of mood, anxiety, and eating disorders, there is co-morbid cluster C pathology. This has a major influence on the progression of symptoms, treatment effectiveness and potential relapse. There are barely any well conducted randomized studies on the treatment of cluster-C in existence. Open cohort studies, however, show strong, lasting treatment effects. Given the frequent occurrence of cluster C personality disorders, the burden of disease, associated societal costs and the prognostic implications in case of a co-morbid cluster C personality disorder, early detection and treatment of these disorders is warranted.

  17. 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

  18. 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.

  19. Corporation Income Tax and Administrative Costs of the Public Sector

    Directory of Open Access Journals (Sweden)

    Břetislav Andrlík

    2015-01-01

    Full Text Available This contribution examines the issues of measurement of corporate income tax effectiveness in the circumstances of the Czech Republic, referred to as the tax on income of legal persons. The tax on income of legal persons represents a significant part of the public budget revenue, with the volume of collection of CZK 128,002 million in 2012. The theoretical basis for this contribution is the principle of tax system effectiveness, which is one of the principles characterizing a good tax system and is related to costs inherent in a tax system. The contribution defines two existing types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect and in theory describes excessive tax burden. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of corporation income tax is performed with the use of the full-time equivalent (FTE method, which is based on the classification of revenue authorities’ staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax.A separate part of the article deals with measurement of administrative costs performed by the Organisation for Economic Co-operation and Development on the timeline ranging from year 2009 to 2011. The author of this article performed his own measurements concerning the direct administrative costs related to the collection of tax on income of legal persons in the Czech Republic. Results achieved in the respective monitored years are lower by the average (in the Czech Republic 2 percentage of ca 1.66 percentage points in relation to the average value of direct administrative costs of the Czech tax system.

  20. Transfer pricing rules in EU member states

    Directory of Open Access Journals (Sweden)

    Veronika Solilová

    2010-01-01

    Full Text Available One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated person. The tran­sac­tions between these persons should be assessed at their arm’s length price in according the arm’s length principle – international accepted standard – as the price which would have been agreed between unrelated parties in free market conditions. This paper is focused on the tranfer pricing rules used in particular EU Member States so as if EU Member States apply the arm’s length principle, define the related persons, apply recommendations of the OECD Guidelines, use the transfer pricing methods, require TP Documentation, exercise specific transfer pricing audit or impose specific penalties and apply APAs. Transfer pricing rules should prevent taxpayers from shifting income to related person organized in tax havens or in countries where they enjoy some special tax benefit.

  1. 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.

  2. The Impact Of State Policies On ACA Applications And Enrollment Among Low-Income Adults In Arkansas, Kentucky, And Texas.

    Science.gov (United States)

    Sommers, Benjamin D; Maylone, Bethany; Nguyen, Kevin H; Blendon, Robert J; Epstein, Arnold M

    2015-06-01

    States are taking variable approaches to the Affordable Care Act (ACA) Medicaid expansion, Marketplace design, enrollment outreach, and application assistance. We surveyed nearly 3,000 low-income adults in late 2014 to compare experiences in three states with markedly different policies: Kentucky, which expanded Medicaid, created a successful state Marketplace, and supported outreach efforts; Arkansas, which enacted the private option and a federal-state partnership Marketplace, but with legislative limitations on outreach; and Texas, which did not expand Medicaid and passed restrictions on navigators. We found that application rates, successful enrollment, and positive experiences with the ACA were highest in Kentucky, followed by Arkansas, with Texas performing worst. Limited awareness remains a critical barrier: Fewer than half of adults had heard some or a lot about the coverage expansions. Application assistance from navigators and others was the strongest predictor of enrollment, while Latino applicants were less likely than others to successfully enroll. Twice as many respondents felt that the ACA had helped them as hurt them (although the majority reported no direct impact), and advertising was strongly associated with perceptions of the law. State policy choices appeared to have had major impacts on enrollment experiences among low-income adults and their perceptions of the ACA. Project HOPE—The People-to-People Health Foundation, Inc.

  3. Learning from "Knocks in Life": Food Insecurity among Low-Income Lone Senior Women.

    Science.gov (United States)

    Green-Lapierre, Rebecca J; Williams, Patricia L; Glanville, N Theresa; Norris, Deborah; Hunter, Heather C; Watt, Cynthia G

    2012-01-01

    Building on earlier quantitative work where we showed that lone senior households reliant on public pensions in Nova Scotia (NS), Canada lacked the necessary funds for a basic nutritious diet, here we present findings from a qualitative study involving in-depth interviews with eight low-income lone senior women living in an urban area of NS. Using a phenomenological inquiry approach, in-depth interviews were used to explore lone senior women's experiences accessing food with limited financial resources. Drawing upon Bronfenbrenner's Ecological Systems Theory, we explored their perceived ability to access a nutritionally adequate and personally acceptable diet, and the barriers and enablers to do so; as well in light of our previous quantitative research, we explored their perceptions related to adequacy of income, essential expenses, and their strategies to manage personal finances. Seven key themes emerged: world view, income adequacy, transportation, health/health problems, community program use, availability of family and friends, and personal food management strategies. World view exerted the largest influence on seniors' personal perception of food security status. The implications of the findings and policy recommendations to reduce the nutritional health inequities among this vulnerable subset of the senior population are considered.

  4. Normative analysis of budgetary incomes from customs in the Polish legal system

    Directory of Open Access Journals (Sweden)

    Adam Drozdek

    2017-06-01

    Full Text Available The state budget constitutes a main institution of a budget law. It is subject to the regulation of many legal provisions, including constitutional provisions and provisions of the Act on Public Finances, which results in various properties thereof. The state budget is established by the Sejm as the most important financial plan for the state policy and an instrument of social policy, taking into consideration planned incomes and expenses of the state for the following financial year. From the point of view of incomes, the state budget includes, among others: incomes from indirect and direct taxes and non-tax incomes. Customs, as benefits of a non-tax character, which are charged by the Polish customs administration in the international trade, belong to particular types of the budget incomes. By using particular construction elements of customs, e.g. rates, reliefs or exemptions, the legislator can influence the amount of incomes it obtains. This level also depends on the amount of an import, an exchange rate as well as the scale of using tariff and non-tariff measures of customs policy.

  5. The Current State of Personal Training: an Industry Perspective of Personal Trainers in a Small Southeast Community

    Science.gov (United States)

    Melton, Deana I.; Katula, Jeffrey A.; Mustian, Karen M.

    2014-01-01

    Although research has identified a number of qualities and competencies necessary to be an effective exercise leader, the fitness industry itself is largely unregulated and lacks a unified governing body. As such, a plethora of personal trainer certifications exists with varying degrees of validity that fail to ensure qualified trainers and, therefore, protect the consumer. It is argued that the potential consequences of this lack of regulation are poor societal exercise adherence, potential injury to the client, and poor public perception of personal trainers. Additionally, it is not known whether personal trainers are meeting the needs of their clients or what criteria are used in the hiring of personal trainers. Thus, the purpose of this investigation was to examine the current state of personal training in a midsized Southeast city by using focus group methodology. Local personal trainers were recruited for the focus groups (n = 11), and the results from which were transcribed, coded, and analyzed for themes using inductive reasoning by the authors. Qualities and characteristics that identified by participants clustered around 4 main themes. Client selection rationale consisted of qualities that influenced a client’s decision to hire a particular trainer (e.g., physique, gender, race). Client loyalty referred to the particular qualities involved in maintaining clients (e.g., motivation skills, empathy, social skills). Credentials referred to formal training (e.g., college education, certifications). Negative characteristics referred to qualities considered unethical or unprofessional (e.g., sexual comments, misuse of power) as well as the consequences of those behaviors (e.g., loss of clients, potential for litigation). These results are discussed regarding the implications concerning college programs, certification organizations, increasing public awareness of expectations of qualified trainers, and a move towards state licensure. PMID:18438226

  6. Early maladaptive schema-related impairment and co-occurring current major depressive episode-related enhancement of mental state decoding ability in borderline personality disorder.

    Science.gov (United States)

    Unoka, Zsolt Szabolcs; Fogd, Dóra; Seres, Imola; Kéri, Szabolcs; Csukly, Gábor

    2015-04-01

    Disturbed interpersonal relationships specific to borderline personality disorder (BPD) suggest biased processing of social information. The goal of this study was to examine alterations in mental state decoding (MSD) and their associations with early maladaptive schemas (EMS) that may lead to the misinterpretation of incoming information. In addition, the authors' aim was to evaluate the effects of a co-occurring current major depressive episode (MDE) on the MSD performance of BPD patients. Seventy-eight BPD patients (34 with MDE) and 76 matched healthy controls (HC) were assessed for Reading the Mind in the Eyes Test (RMET) and the level of EMS. The authors found that impairment in the total RMET performance, as well as specific impairment regarding the recognition of positive and neutral items, was associated with EMS, and enhanced vigilance to negative mental states was characteristic to BPD with MDE. Results suggest that MSD ability is altered in two independent ways in BPD.

  7. Social capital, poverty, and income inequality as predictors of gonorrhoea, syphilis, chlamydia and AIDS case rates in the United States

    OpenAIRE

    Holtgrave, D; Crosby, R

    2003-01-01

    Objective: This study examined the state level association between social capital, poverty, income inequality, and four infectious diseases that have important public health implications given their long term sequelae: gonorrhoea, syphilis, chlamydia, and AIDS.

  8. Cervical cancer prevention: new guidelines in the United States and new opportunities for low- and middle-income countries.

    Science.gov (United States)

    Waxman, Alan G

    2013-06-01

    Developments from late 2011 to early 2013, including consensus conferences and the introduction of low-cost, rapid-turnaround testing of human papillomavirus, will change prevention strategies for cervical cancer in the United States and in low- and middle-income countries. Copyright © 2013 Elsevier Inc. All rights reserved.

  9. 31 CFR 500.330 - Person within the United States.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Person within the United States. 500.330 Section 500.330 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued..., corporation, or other organization, wheresoever organized or doing business, which is owned or controlled by...

  10. Personal Identification and the Assessment of the Psychophysiological State While Writing a Signature

    Directory of Open Access Journals (Sweden)

    Pavel Lozhnikov

    2015-08-01

    Full Text Available This article discusses the problem of user identification and psychophysiological state assessment while writing a signature using a graphics tablet. The solution of the problem includes the creation of templates containing handwriting signature features simultaneously with the hidden registration of physiological parameters of a person being tested. Heart rate variability description in the different time points is used as a physiological parameter. As a result, a signature template is automatically generated for psychophysiological states of an identified person. The problem of user identification and psychophysiological state assessment is solved depending on the registered value of a physiological parameter.

  11. Models of consumer behavior of households depending on the income level

    Directory of Open Access Journals (Sweden)

    Melnikova A.S.

    2016-11-01

    Full Text Available the consumer behavior of households is defined by a complex of internal and external factors: income of the population, motives and incentives of behavior, behavioral norms and personal preferences. As the example of structure analysis of the income and expenses of households of Sverdlovsk region during research models of consumer behavior of households are allocated, characteristics and structure of the population depending on their welfare are allocated. Author's approach allows forecasting of the consumer market, proceeding from the socio-economic factors forming the level of the population income in the region.

  12. Recommending personally interested contents by text mining, filtering, and interfaces

    Science.gov (United States)

    Xu, Songhua

    2015-10-27

    A personalized content recommendation system includes a client interface device configured to monitor a user's information data stream. A collaborative filter remote from the client interface device generates automated predictions about the interests of the user. A database server stores personal behavioral profiles and user's preferences based on a plurality of monitored past behaviors and an output of the collaborative user personal interest inference engine. A programmed personal content recommendation server filters items in an incoming information stream with the personal behavioral profile and identifies only those items of the incoming information stream that substantially matches the personal behavioral profile. The identified personally relevant content is then recommended to the user following some priority that may consider the similarity between the personal interest matches, the context of the user information consumption behaviors that may be shown by the user's content consumption mode.

  13. Digital divide: Use of electronic personal health record by different population groups.

    Science.gov (United States)

    Kim, Eung-Hun; Kim, Yongmin

    2010-01-01

    Personal Health Record (PHR) has been increasingly recognized and actively promoted by the federal government, experts and industry as an important tool for improving healthcare in the U.S. However, the PHR use by patients and its utility have not been studied well. We have evaluated a web-based PHR in multiple locations covering diverse population groups. The study sites included a surgical specialty clinic, a medical specialty clinic, and a mental health clinic at the University of Washington, and a low-income elderly housing facility near Seattle in the state of Washington. The PHR use by the low-income elderly was limited due to poor technical skills and low physical/cognitive abilities. On the other hand, the younger and affluent populations used the web-based PHR much easily and efficiently compared to the older and low-income group. They regarded managing personal health information easy while the older group struggled. As more computer literate individuals age, the next-generation elderly are certain to be more technically skilled than the current generation. Although the reduced physical/cognitive abilities due to aging would still be a challenge, more elderly people will be able to not only use a PHR system but also use it to the full extent to get the maximum benefit.

  14. Income and health in Accra, Ghana: results from a time use and health study.

    Science.gov (United States)

    Fink, Günther; Weeks, John R; Hill, Allan G

    2012-10-01

    This paper uses newly collected household survey data from Accra, Ghana, to investigate whether incomes affect acute and chronic health outcomes in settings that can be considered representative for the large and rapidly growing urban centers of sub-Saharan Africa. The Time Use and Health Study in Accra collected information on incomes, current health status, and health care use from 5,484 persons in 1,250 households, each repeatedly sampled on a rolling basis for a period of 13 weeks. Data collection took place during September 2008-March 2010 to capture seasonal variations. The study found that incomes varied widely between households, and that a high fraction of persons lived below the poverty line. Despite this level of income poverty and an overall remarkably high burden of treatable disease, no systematic differences in self-reported and objectively measured health conditions were detected across socioeconomic groups.

  15. Income differential of female labor in Southern Brazil: dual approach

    Directory of Open Access Journals (Sweden)

    Rita de Cassia Garcia Margonato

    2014-06-01

    Full Text Available This study analyzes the formation and income differential of female labor in Southern Brazil in 2002 and 2009 based on microdata from the National Sample Survey (PNAD.The methodology is to estimate the selection and wages equations using the Heckman's Sample Selection Model (1979. For the measurement of the female income differential in commerce, industry and domestic service, compared to income of women in the service sector it is applied an adaptation of the Oaxaca-Blinder Decomposition (1973 adapted by Jann (2008. It was confirmed the hypothesis that segmentation occurs in the female labor market in Southern Brazil because the income differential cannot be explained only by personal attributes (productive or not and by formal work. There are specificities in the sectors (sector effect determining the income differential of women´s income in the labor market, moreover the sector effect explained 33% of the wage differential observed in industry, also explained 29% in the commerce and 35% of the female income gaps when compared to the service sector, which is considered as in advantage.

  16. History of personal dosimetry performance testing in the United States

    International Nuclear Information System (INIS)

    Soares, C. G.

    2007-01-01

    The basis for personal dosimetry performance testing in the United States is ANSI/HPS N13.11 (2001). Now in its third edition, this standard has been in place since 1983. Testing under this standard is administered by the National Voluntary Accreditation Program (NVLAP), and accreditation of dosimetry processors under this program is required by US Nuclear Regulatory Commission (NRC) regulations. The US Dept. of Energy (DOE) also maintains a testing program for its laboratories and contractors, administered by the Dept. of Energy Laboratory Accreditation Program (DOELAP). A focus in recent years has been the modification of ANSI/HPS N13.11 to allow acceptance by both testing programs in order to bring harmonisation to US personal dosemeter processing testing. Since there is no type testing program in the US for personal dosemeters, the testing philosophy of ANSI N13.11 has always combined elements of type testing and routine performance testing. This philosophy is explored in detail in this presentation, along with trends in the development of the document to its present state. In addition, a look will be taken at what the future holds for the next revision of the document, scheduled to begin in 2005. (authors)

  17. The state effect of depressive and anxiety disorders on big five personality traits

    NARCIS (Netherlands)

    Karsten, Julie; Penninx, Brenda W. J. H.; Riese, Hariette; Ormel, Johan; Nolen, Willem A.; Hartman, Catharina A.

    Background: Neuroticism and extraversion are affected by depressive disorder state. Less is known about depressive state effects on conscientiousness, agreeableness and openness. Furthermore, state effects of anxiety disorders on personality have been far less studied than those of depressive

  18. State of the Art: Personalization

    DEFF Research Database (Denmark)

    Durao, Frederico Araujo; Dolog, Peter; Jahn, Karsten

    This is report surveys KIWI related work in the personalization domain. It discusses various approaches from adaptive hypermedia, user modelling, and semantic web which deal with personalization. It gives some suggestions on potential personalization strategies which can exploit knowledge...

  19. The effects of current and expected future income on stated preferences for environmental improvements

    DEFF Research Database (Denmark)

    Jacobsen, Jette Bredahl; Lundhede, Thomas; Thorsen, Bo Jellesmark

    2013-01-01

    We formulate and test the hypothesis that expectations regarding changes in future income influences the WTP for environmental goods. For valuation of environmental goods in forests and other habitats in Denmark, we find that both current income and expected changes in future income are significant...... determinants for preferences. The effect of income on WTP seems to be caused by changes in preferences for environmental attributes rather than by marginal utility of income. The results suggest that to evaluate the distributional impacts of environmental improvements, researchers need a better measure...

  20. 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.

  1. Differences between individual and societal health state valuations: any link with personality?

    Science.gov (United States)

    Chapman, Benjamin P; Franks, Peter; Duberstein, Paul R; Jerant, Anthony

    2009-08-01

    The concept of "adaptation" has been proposed to account for differences between individual and societal valuations of specific health states in patients with chronic diseases. Little is known about psychological indices of adaptational capacity, which may predict differences in individual and societal valuations of health states. We investigated whether such differences were partially explained by personality traits in chronic disease patients. Analysis of baseline data of randomized controlled trial. Three hundred seventy patients with chronic disease. The NEO-five factor inventory measure of personality, EuroQoL-5D (EQ-5D) societal-based, and the EQ visual analogue scale individually-based measures of health valuation. Regression analyses modeled Dev, a measure of difference between the EQ-Visual Analogue Scale and EQ-5D, as a function of personality traits, sociodemographic factors, and chronic diseases. Individual valuations were significantly and clinically higher than societal valuations among patients in the second and third quartile of conscientiousness (Dev = 0.08, P = 0.01); among covariates, only depression (Dev = -0.04, P = 0.046) was also associated with Dev. Compared with societal valuations of a given health state, persons at higher quartiles of conscientiousness report less disutility associated with poor health. The effect is roughly twice that of some estimates of minimally important clinical differences on the EQ-5D and of depression. Although useful at the aggregate level, societal preference measures may systematically undervalue the health states of more conscientious individuals. Future work should examine the impact this has on individual patient outcome evaluation in clinical studies.

  2. On the relation between income inequality and happiness

    DEFF Research Database (Denmark)

    Bjørnskov, Christian; Dreher, Axel; Fischer, Justina AV

    In this paper, we revisit the association between happiness and inequality. We argue that the perceived fairness of the income generation process affects this association. Building on a two-period model of individual life-time utility maximization, we predict that persons with higher perceived...

  3. Predicting the effect of disability on employment status and income.

    Science.gov (United States)

    Randolph, Diane Smith

    2004-01-01

    Research shows that participation in employment contributes to life satisfaction for persons with disabilities [18]. Title I of the Americans with Disabilities Act (ADA) sought to prohibit discrimination against persons with disabilities in the workplace, however, the ADA's effectiveness remains controversial. This research utilizes data from the disability supplement of the 2000 Behavioral Risk Factor Surveillance System to examine the impact of disability status on predicting employment status and income. Confounding variables such as gender, age, educational level, race and marital/parental status are examined regarding their influence on results. Results from analysis utilizing zero-order correlation, linear and logistic regression analysis techniques revealed that disability status has a significant predictive effect on inability to work. Furthermore, results continue to show that despite legislation, the higher the level of disability, the lower the employment status (those employed for wages) and income. Finally, disability status, coupled with being female or decreased educational level, consistently shows significance in predicting lower employment status and income than men or non-minorities with disabilities. Future research opportunities and policy implications are discussed with regard to the results presented.

  4. Gini in a bottle: some facts on income inequality

    OpenAIRE

    Lopez, David A.; Wolla, Scott A.

    2012-01-01

    Income inequality has been rising in the United States and other developed countries. The March 2012 Page One Economics Newsletter discusses income inequality, its causes, and some possible policy solutions.

  5. Exploring identity and aging: auto-photography and narratives of low income older adults.

    Science.gov (United States)

    Kohon, Jacklyn; Carder, Paula

    2014-08-01

    This study focused on meanings of health, housing, independence and aging among low-income adults age 55 and older who live in, or are on a waiting list for, publicly subsidized rental housing. The purpose was to learn how low-income older adults perceive their independence and health, and how their place of residence contributes to these perceptions, as well as related perceptions of self. Qualitative data were collected using in-person narrative interviews with 45 individuals and a second photo elicitation interview with 31 of these persons. Themes describe how disrupted identities influence subjective thoughts about the aging process, housing, health, and finances, the process of clinicalization, and place identities. These findings highlight the relationship between housing status, dignity, and shifting identities as older adults experience the aging process in a low-income context. This study expands the current scholarship on the relationship between environment and aging as well as our understanding of poverty among older persons. These topics are relevant for new policies and programs to support the aging in place of older persons in subsidized housing. Understanding the life worlds of those who live in or have applied to this form of housing will be instrumental in developing such strategies. Copyright © 2014 Elsevier Inc. All rights reserved.

  6. Association of Income Inequality With Pediatric Hospitalizations for Ambulatory Care-Sensitive Conditions.

    Science.gov (United States)

    Bettenhausen, Jessica L; Colvin, Jeffrey D; Berry, Jay G; Puls, Henry T; Markham, Jessica L; Plencner, Laura M; Krager, Molly K; Johnson, Matthew B; Queen, Mary Ann; Walker, Jacqueline M; Latta, Grant M; Riss, Robert R; Hall, Matt

    2017-06-05

    The level of income inequality (ie, the variation in median household income among households within a geographic area), in addition to family-level income, is associated with worsened health outcomes in children. To determine the influence of income inequality on pediatric hospitalization rates for ambulatory care-sensitive conditions (ACSCs) and whether income inequality affects use of resources per hospitalization for ACSCs. This retrospective, cross-sectional analysis used the 2014 State Inpatient Databases of the Healthcare Cost and Utilization Project of 14 states to evaluate all hospital discharges for patients aged 0 to 17 years (hereafter referred to as children) from January 1 through December 31, 2014. Using the 2014 American Community Survey (US Census), income inequality (Gini index; range, 0 [perfect equality] to 1.00 [perfect inequality]), median household income, and total population of children aged 0 to 17 years for each zip code in the 14 states were measured. The Gini index for zip codes was divided into quartiles for low, low-middle, high-middle, and high income inequality. Rate, length of stay, and charges for pediatric hospitalizations for ACSCs. A total of 79 275 hospitalizations for ACSCs occurred among the 21 737 661 children living in the 8375 zip codes in the 14 included states. After adjustment for median household income and state of residence, ACSC hospitalization rates per 10 000 children increased significantly as income inequality increased from low (27.2; 95% CI, 26.5-27.9) to low-middle (27.9; 95% CI, 27.4-28.5), high-middle (29.2; 95% CI, 28.6-29.7), and high (31.8; 95% CI, 31.2-32.3) categories (P inequality (2.5 days; 95% CI, 2.4-2.5 days) compared with low inequality (2.4 days; 95% CI, 2.4-2.5 days; P income inequality have higher rates of hospitalizations for ACSCs. Consideration of income inequality, in addition to income level, may provide a better understanding of the complex relationship between socioeconomic

  7. Life After Welfare Reform: Low-Income Single Parent Families, Pre- and Post-TANF.

    Science.gov (United States)

    Peterson, Janice; Song, Xue; Jones-DeWeever, Avis

    This study used data from the first and last waves of the 1996 U.S. Census Bureau's Survey of Income and Program Participation to compare the characteristics and wellbeing of low-income, single parent families before and after passage of the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA), noting the characteristics and…

  8. 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.

  9. Personal dosimetry performance testing in the United States

    International Nuclear Information System (INIS)

    Soares, C.G.

    2005-01-01

    Full text: The basis for personal dosimetry performance testing in the United States is ANSI/HPS N13.11 (2002). Now in its third edition, this standard has been in place since 1983. Testing under this standard is administered by the National Voluntary Accreditation Program (NVLAP), and accreditation of dosimetry processors under this program is required by US Nuclear Regulatory Commission (NRC) regulations. The US Department of Energy (DOE) also maintains a testing program for its laboratories and contractors, administered by the Department of Energy Laboratory Accreditation Program (DOELAP). A focus in recent years has been the modification of ANSI/HPS N13.11 to allow acceptance by both testing programs in order to bring harmonization to US personal dosimeter processing testing. The testing philosophy of ANSI N13.11 has always combined elements of type testing and routine performance testing and is thus different from the testing philosophy used in the rest of the world. This unique philosophy is explored in detail in this presentation, along with trends in the development of the document to its present state. In addition, a look will be taken at what the future holds for the next revision of the document, scheduled to begin in 2005. (author)

  10. The Corporate Effects of Personal Taxation

    Directory of Open Access Journals (Sweden)

    Richard H. Fosberg

    2013-07-01

    Full Text Available Under fairly general conditions it is shown that changes in personal tax rates on dividend and capital gains income will change a firm’s share price, cost of equity capital and the shape of its cost of equity capital function. A personal tax rate change will also affect a firm’s optimal capital structure and its WACC. In 2003, the personal tax rates of dividend and capital gains income were lowered for many tax payers. The model presented here predicts that the effects of the 2003 tax cuts should include a rise share prices, an increase in the amount of equity capital in firm’s capital structures and a significant increase in the number of firms increasing or initiating dividend payments. Various empirical analyses cited in this study show that all of these things did occur.

  11. Cigarette smoking and food insecurity among low-income families in the United States, 2001.

    Science.gov (United States)

    Armour, Brian S; Pitts, M Melinda; Lee, Chung-Won

    2008-01-01

    To quantify the association between food insecurity and smoking among low-income families. A retrospective study using data from the 2001 Panel Study of Income Dynamics (PSID), a longitudinal study of a representative sample of U.S. men, women, and children and the family units in which they reside. Low-income families. Family income was linked with U.S. poverty thresholds to identify 2099 families living near or below 200% of the federal poverty level. Food insecurity (i.e., having insufficient funds to purchase enough food to maintain an active and healthy lifestyle) was calculated from the 18-core-item food security module of the U.S. Department of Agriculture. Current smoking status was determined. Smoking prevalence was higher among low-income families who were food insecure compared with low-income families who were food secure (43.6% vs. 31.9%; p < .01). Multivariate analysis revealed that smoking was associated with an increase in food insecurity of approximately six percentage points (p < .01). Given our finding that families near the federal poverty level spend a large share of their income on cigarettes, perhaps it would be prudent for food-assistance and tobacco-control programs to work together to help low-income people quit smoking.

  12. Income change alters default mode network connectivity for adolescents in poverty

    Directory of Open Access Journals (Sweden)

    David G. Weissman

    2018-04-01

    Full Text Available Experiencing poverty during childhood and adolescence may affect brain function. However, income is dynamic, and studies have not addressed whether income change relates to brain function. In the present study, we investigated whether intrinsic functional connectivity of default mode network (DMN regions was influenced by mean family income and family income change. Parents of 68 Mexican-origin adolescents (35 females reported family income annually when adolescents were 10–16 years old. Intercept and slope of income at each of these ages were calculated for each participant. At age 16 years, adolescents completed a resting state functional neuroimaging scan. Adolescents from high and low income families did not differ in their functional connectivity, but for adolescents in families with lower incomes, their connectivity patterns depended on their income slope. Low-income adolescents whose income increased demonstrated greater connectivity between the posterior cingulate cortex (PCC and the medial prefrontal cortex (mPFC, both DMN regions, and between the PCC and the right inferior frontal gyrus. Increases in income were associated with greater connectivity of the mPFC with the right inferior frontal gyrus and the left superior parietal lobule regardless of mean income. Increases in income, especially among adolescents in poverty, may alleviate stressors, influencing the development of brain networks. Keywords: Adversity, Brain, fMRI, Resting state, Socio-economic status, Youth

  13. Acquired heart disease in low-income and middle-income countries.

    Science.gov (United States)

    Curry, Chris; Zuhlke, Liesl; Mocumbi, Ana; Kennedy, Neil

    2018-01-01

    The burden of illness associated with acquired cardiac disease in children in low-income and middle-income countries (LMIC) is significant and may be equivalent to that of congenital heart disease. Rheumatic heart disease, endomyocardial fibrosis, cardiomyopathy (including HIV cardiomyopathy) and tuberculosis are the most important causes. All are associated with poverty with the neediest children having the least access to care. The associated mortality and morbidity is high. There is an urgent need to improve cardiac care in LMIC, particularly in sub-Saharan Africa and parts of Southeast Asia where the burden is highest. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  14. Low Income Consumer Utility Issues: A National Perspective; TOPICAL

    International Nuclear Information System (INIS)

    Eisenberg, J

    2001-01-01

    This report provides a survey of assistance programs that public utility commissions have approved in most states to assist the low-income customers of utilities within their states. Surveys find that there is no single model of low-income assistance; rather, each state has adopted a program that meets its particular circumstances. However, while the details of programs vary considerably, they all fall within four broad categories: (1) Affordability programs, which provide direct assistance in paying energy bills; (2) Consumer protections, such as collection practices and installment billing requirements, which make it easier to pay energy bills on time; (3) Education programs, which teach consumers about prudent energy use and counsel them about budgeting; and (4) Efficiency and weatherization programs, which make investments to help consumers control their energy bills by reducing their need for energy. Programs usually include more than one of these components. All programs also include outreach and evaluation components. This report describes these options, the advantages and disadvantages of each, and the economic and other benefits of utility assistance programs for low-income customers. Low-income programs help participants by lowering the fraction of their incomes devoted to energy bills (the energy burden) from a very high level. In the United States, the median household devotes only 3.8 percent of its income to electricity while a family depending on a minimum-wage earner must devote 12.1 percent to energy while facing housing cost increases all over the nation. Low-income families unable to keep up with these pressures find themselves forced to go without power at times, to move, or to forgo other necessities such as food or medicine in order to pay their electricity bills

  15. Income inequality and obesity prevalence among OECD countries.

    Science.gov (United States)

    Su, Dejun; Esqueda, Omar A; Li, Lifeng; Pagán, José A

    2012-07-01

    Using recent pooled data from the World Health Organization Global Infobase and the World Factbook compiled by the Central Intelligence Agency of the United States, this study assesses the relation between income inequality and obesity prevalence among 31 OECD countries through a series of bivariate and multivariate linear regressions. The United States and Mexico well lead OECD countries in both obesity prevalence and income inequality. A sensitivity analysis suggests that the inclusion or exclusion of these two extreme cases can fundamentally change the findings. When the two countries are included, the results reveal a positive correlation between income inequality and obesity prevalence. This correlation is more salient among females than among males. Income inequality alone is associated with 16% and 35% of the variations in male and female obesity rates, respectively, across OECD countries in 2010. Higher levels of income inequality in the 2005-2010 period were associated with a more rapid increase in obesity prevalence from 2002 to 2010. These associations, however, virtually disappear when the US and Mexico have been excluded from the analysis. Findings from this study underscore the importance of assessing the impact of extreme cases on the relation between income inequality and health outcomes. The potential pathways from income inequality to the alarmingly high rates of obesity in the cases of the US and Mexico warrant further research.

  16. How do urology residents manage personal finances?

    Science.gov (United States)

    Teichman, J M; Bernheim, B D; Espinosa, E A; Cecconi, P P; Meyer, J; Pearle, M S; Preminger, G M; Leveillee, R J

    2001-05-01

    To examine personal financial management among residents to answer three research questions: do residents make reasonable financial choices; why do some residents not save; and what steps can be taken to improve residents' personal financial decisions. Portions of the Federal Reserve Board's Survey of Consumer Finances were modified and piloted to elicit demographic, expense, saving, and income data. The final questionnaire was completed by 151 urology residents at 20 programs. Comparing residents with the general population in the same age and income categories, the median debt/household income ratio was 2.38 versus 0.64. Residents had greater educational debt, greater noneducational debt, and lower savings. Resident participation in retirement accounts was 100% at institutions with employer-matching 401k or 403b plans, 63% at institutions with nonmatching 401k or 403b plans, and 48% at institutions without retirement plans for residents (P = 0.002). Fifty-nine percent of residents budgeted expenses, 27% had cash balances below $1000, 51% had paid interest charges on credit cards within the previous year, and 12% maintained unpaid credit card balances greater than $10,000. The median resident income was $38,400. A significant minority of residents appear not to make reasonable financial choices. Some residents save little because of a failure to budget, indebtedness, high projected income growth, or insufficient attention to personal financial management. Residents save more when they are eligible for tax-deferred retirement plans, particularly when their institution matches their contributions. Many residents would benefit from instruction concerning prudent financial management.

  17. 78 FR 53478 - Proposed Information Collection; United States Park Police Personal History Statement

    Science.gov (United States)

    2013-08-29

    ...] Proposed Information Collection; United States Park Police Personal History Statement AGENCY: National Park... about this IC, contact Major Scott Fear, United States Park Police, 1100 Ohio Drive SW., Washington, DC... INFORMATION: I. Abstract The United States Park Police (USPP) is a unit of the National Park Service...

  18. 26 CFR 301.7701(b)-7 - Coordination with income tax treaties.

    Science.gov (United States)

    2010-04-01

    ... Coordination with income tax treaties. (a) Consistency requirement—(1) Application. The application of this... nonresidents the deduction for personal residence mortgage interest expense and generally limits them to only...

  19. 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...

  20. ANALYSIS OF MARKOV NETWORK WITH INCOMES, POSITIVE AND NEGATIVE MESSAGES

    Directory of Open Access Journals (Sweden)

    V. V. Naumenko

    2014-01-01

    Full Text Available Markov queuing network with income in transient regime is considered. It has positive and negative messages, which can be used in forecasting income of information and telecommunication systems and networks affected by viruses. Investigations are carried out in the cases when incomes from transitions between network states are deterministic functions dependent on states, or they are random variables with given mean values. In the last case it is assumed that all network systems operate in a high load mode. An example is given.

  1. Outbreaks of Acute Gastroenteritis Transmitted by Person-to-Person Contact, Environmental Contamination, and Unknown Modes of Transmission--United States, 2009-2013.

    Science.gov (United States)

    Wikswo, Mary E; Kambhampati, Anita; Shioda, Kayoko; Walsh, Kelly A; Bowen, Anna; Hall, Aron J

    2015-12-11

    Acute gastroenteritis (AGE) is a major cause of illness in the United States, with an estimated 179 million episodes annually. AGE outbreaks propagated through direct person-to-person contact, contaminated environmental surfaces, and unknown modes of transmission were not systematically captured at the national level before 2009 and thus were not well characterized. 2009-2013. The National Outbreak Reporting System (NORS) is a voluntary national reporting system that supports reporting of all waterborne and foodborne disease outbreaks and all AGE outbreaks resulting from transmission by contact with contaminated environmental sources, infected persons or animals, or unknown modes. Local, state, and territorial public health agencies within the 50 U.S. states, the District of Columbia (DC), five U.S. territories, and three Freely Associated States report outbreaks to CDC via NORS using a standard online data entry system. A total of 10,756 AGE outbreaks occurred during 2009-2013, for which the primary mode of transmission occurred through person-to-person contact, environmental contamination, and unknown modes of transmission. NORS received reports from public health agencies in 50 U.S. states, DC, and Puerto Rico. These outbreaks resulted in 356,532 reported illnesses, 5,394 hospitalizations, and 459 deaths. The median outbreak reporting rate for all sites in a given year increased from 2.7 outbreaks per million population in 2009 to 11.8 outbreaks in 2013. The etiology was unknown in 31% (N = 3,326) of outbreaks. Of the 7,430 outbreaks with a suspected or confirmed etiology reported, norovirus was the most common, reported in 6,223 (84%) of these outbreaks. Other reported suspected or confirmed etiologies included Shigella (n = 332) and Salmonella (n = 320). Outbreaks were more frequent during the winter, with 5,716 (53%) outbreaks occurring during December-February, and 70% of the 7,001 outbreaks with a reported setting of exposure occurred in long

  2. The progressivity of personal income tax in South Africa since 1994 ...

    African Journals Online (AJOL)

    Southern African Business Review Volume 16 Number 1 2012 ..... Australia. 1.2. 2.8. 44.5. 31.5. 26.1. 22.0. 20.7. 15.6. 34.5. 28.3. 60.0. 55.1. Hungary. 0.9. 0.8. 56.0 .... Statistics South Africa (2008: 10–11), however, cautions that the income tax.

  3. 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."

  4. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409.3, Income taxes, extraordinary items. This account must include the amount of those local, state and... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.3, Income...

  5. Does higher income inequality adversely influence infant mortality rates? Reconciling descriptive patterns and recent research findings.

    Science.gov (United States)

    Siddiqi, Arjumand; Jones, Marcella K; Erwin, Paul Campbell

    2015-04-01

    As the struggle continues to explain the relatively high rates of infant mortality (IMR) exhibited in the United States, a renewed emphasis is being placed on the role of possible 'contextual' determinants. Cross-sectional and short time-series studies have found that higher income inequality is associated with higher IMR at the state level. Yet, descriptively, the longer-term trends in income inequality and in IMR seem to call such results into question. To assess whether, over the period 1990-2007, state-level income inequality is associated with state-level IMR; to examine whether the overall effect of income inequality on IMR over this period varies by state; to test whether the association between income inequality and IMR varies across this time period. IMR data--number of deaths per 1000 live births in a given state and year--were obtained from the U.S. Centers for Disease Control Wonder database. Income inequality was measured using the Gini coefficient, which varies from zero (complete equality) to 100 (complete inequality). Covariates included state-level poverty rate, median income, and proportion of high school graduates. Fixed and random effects regressions were conducted to test hypotheses. Fixed effects models suggested that, overall, during the period 1990-2007, income inequality was inversely associated with IMR (β = -0.07, SE (0.01)). Random effects models suggested that when the relationship was allowed to vary at the state-level, it remained inverse (β = -0.05, SE (0.01)). However, an interaction between income inequality and time suggested that, as time increased, the effect of income inequality had an increasingly positive association with total IMR (β = 0.009, SE (0.002)). The influence of state income inequality on IMR is dependent on time, which may proxy for time-dependent aspects of societal context. Copyright © 2015 Elsevier Ltd. All rights reserved.

  6. 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.

  7. Timing of Family Income, Borrowing Constraints, and Child Achievement

    DEFF Research Database (Denmark)

    Humlum, Maria Knoth

    2011-01-01

    to many earlier studies, the results suggest that the timing of income does not matter for long-term child outcomes. This is a reasonable result given the setting in a Scandinavian welfare state with generous child and education subsidies. Actually, later family income (age 12–15) is a more important......I investigate the effects of the timing of family income on child achievement production. Detailed administrative data augmented with Programme for International Student Assessment test scores at age 15 are used to analyze the effects of the timing of family income on child achievement. Contrary...... determinant of child achievement than earlier income....

  8. Centers for Disease Control and Prevention Funding for HIV Testing Associated With Higher State Percentage of Persons Tested.

    Science.gov (United States)

    Hayek, Samah; Dietz, Patricia M; Van Handel, Michelle; Zhang, Jun; Shrestha, Ram K; Huang, Ya-Lin A; Wan, Choi; Mermin, Jonathan

    2015-01-01

    To assess the association between state per capita allocations of Centers for Disease Control and Prevention (CDC) funding for HIV testing and the percentage of persons tested for HIV. We examined data from 2 sources: 2011 Behavioral Risk Factor Surveillance System and 2010-2011 State HIV Budget Allocations Reports. Behavioral Risk Factor Surveillance System data were used to estimate the percentage of persons aged 18 to 64 years who had reported testing for HIV in the last 2 years in the United States by state. State HIV Budget Allocations Reports were used to calculate the state mean annual per capita allocations for CDC-funded HIV testing reported by state and local health departments in the United States. The association between the state fixed-effect per capita allocations for CDC-funded HIV testing and self-reported HIV testing in the last 2 years among persons aged 18 to 64 years was assessed with a hierarchical logistic regression model adjusting for individual-level characteristics. The percentage of persons tested for HIV in the last 2 years. In 2011, 18.7% (95% confidence interval = 18.4-19.0) of persons reported being tested for HIV in last 2 years (state range, 9.7%-28.2%). During 2010-2011, the state mean annual per capita allocation for CDC-funded HIV testing was $0.34 (state range, $0.04-$1.04). A $0.30 increase in per capita allocation for CDC-funded HIV testing was associated with an increase of 2.4 percentage points (14.0% vs 16.4%) in the percentage of persons tested for HIV per state. Providing HIV testing resources to health departments was associated with an increased percentage of state residents tested for HIV.

  9. The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors on aggregate tax evasion 1975-2008

    Directory of Open Access Journals (Sweden)

    Richard J. Cebula

    2014-12-01

    Full Text Available This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates on tax evasion. In this study, we use the most recent data available on aggregate personal income tax evasion, data that are derived from the General Currency Ratio Model and measured in the form of the ratio of unreported AGI to reported AGI. Most other studies of federal income tax evasion for the U.S. do not use data this current. It is found that the impact of increases in the federal income tax rate on aggregate personal income tax evasion may, on balance, be ambiguous, possibly suggesting that the income effect is negative and outweighs the positive substitution effect for the representative taxpayer. It is also found that the degree of aggregate personal income tax evasion may be an increasing function of the percentage of federal personal income tax returns characterized by itemized deductions and a decreasing function of the Tax Reform Act of 1986 (during the first two years of implementation, the ratio of the tax free interest rate yield on high grade municipals to the interest rate yield on ten year Treasury notes, and higher audit rates of filed federal income tax returns (as a measure of risk from tax evasion by IRS personnel. Finally, unpopular wars may provide a secondary benefit for and therefore act as an inducement for greater tax evasion.

  10. Learning from “Knocks in Life”: Food Insecurity among Low-Income Lone Senior Women

    Directory of Open Access Journals (Sweden)

    Rebecca J. Green-LaPierre

    2012-01-01

    Full Text Available Building on earlier quantitative work where we showed that lone senior households reliant on public pensions in Nova Scotia (NS, Canada lacked the necessary funds for a basic nutritious diet, here we present findings from a qualitative study involving in-depth interviews with eight low-income lone senior women living in an urban area of NS. Using a phenomenological inquiry approach, in-depth interviews were used to explore lone senior women’s experiences accessing food with limited financial resources. Drawing upon Bronfenbrenner’s Ecological Systems Theory, we explored their perceived ability to access a nutritionally adequate and personally acceptable diet, and the barriers and enablers to do so; as well in light of our previous quantitative research, we explored their perceptions related to adequacy of income, essential expenses, and their strategies to manage personal finances. Seven key themes emerged: world view, income adequacy, transportation, health/health problems, community program use, availability of family and friends, and personal food management strategies. World view exerted the largest influence on seniors’ personal perception of food security status. The implications of the findings and policy recommendations to reduce the nutritional health inequities among this vulnerable subset of the senior population are considered.

  11. The state effect of depressive and anxiety disorders on big five personality traits.

    Science.gov (United States)

    Karsten, Julie; Penninx, Brenda W J H; Riese, Hariëtte; Ormel, Johan; Nolen, Willem A; Hartman, Catharina A

    2012-05-01

    Neuroticism and extraversion are affected by depressive disorder state. Less is known about depressive state effects on conscientiousness, agreeableness and openness. Furthermore, state effects of anxiety disorders on personality have been far less studied than those of depressive disorder. Here, we aim to determine the extent of change in all five personality traits associated with the occurrence of or recovery from depressive and anxiety disorders. Using the Composite International Diagnostic Interview (CIDI) at baseline and two-year follow-up, respondents from the Netherlands Study of Depression and Anxiety (NESDA) were divided into four groups: unaffected at baseline and follow-up, occurrence, recovery, and affected at baseline and follow-up. Personality change (NEO-five factor inventory) was examined in the occurrence and recovery groups relative to the unaffected and affected groups, respectively. Analyses were repeated, differentiating between (specific) depressive and anxiety disorders. We found small state effects of affective disorders on neuroticism, extraversion and conscientiousness. Corrected for each other, both depressive and anxiety disorders showed small state effects on neuroticism, but effects on extraversion and conscientiousness were mainly associated with depressive disorders. State effects were small. When assessing neuroticism, the presence of both depressive and anxiety disorders should be taken into account, as both may independently increase neuroticism scores. However, when assessing extraversion and conscientiousness, depressive disorders but not anxiety disorders are likely to be of influence. Agreeableness and openness are influenced by neither. Copyright © 2012 Elsevier Ltd. All rights reserved.

  12. 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.

  13. 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).

  14. 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

  15. Short report: migration among persons living with HIV.

    Science.gov (United States)

    Berk, Marc L; Schur, Claudia L; Dunbar, Jennifer L; Bozzette, Sam; Shapiro, Martin

    2003-09-01

    Data from the first national probability sample of persons with HIV, the HIV Cost of Services and Utilization Survey (HCSUS), are used to examine migration patterns among persons with HIV/AIDS in the USA. Persons with serious illness may choose to relocate to receive better care or support. This migration has implications for the distribution of resources. This study describes the frequency and reasons that persons with HIV move to different communities. An analytic file of 3014 respondents was obtained from the first national probability sample of persons with HIV/AIDS, the HCSUS. A migration section of the baseline questionnaire questioned respondents on their residential history. Persons were defined as movers if they moved across state lines or to a non-contiguous county after knowing they were HIV positive but before the HCSUS baseline interview. Forty percent of movers said that their HIV status was a very important factor in their decision to move. Although earlier studies of limited generalizability found movement among the HIV population from urban to rural counties, this study found only eight percent of HIV migration was from urban to rural counties, just slightly more than the migration from rural to urban counties. In addition, the vast majority of people who were moving were not moving to return home. Major factors in the decision to move included being near caregivers and being in a community with shared needs and interests. Significant numbers of persons also moved to obtain care from a physician knowledgeable in HIV treatment or to get away from discrimination. Financial assistance and the availability of Medicaid also played a prominent role in many decisions to move. Persons with HIV/AIDS are more likely to move than non-infected persons in the general population. Moreover, they are almost twice as likely to be moving out-of-state. Persons with HIV who move are similar to persons with HIV who do not move on most demographic characteristics

  16. Rooftop Solar Technical Potential for Low-to-Moderate Income Households in the United States

    Energy Technology Data Exchange (ETDEWEB)

    Sigrin, Benjamin O [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Mooney, Meghan E [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2018-04-17

    This report presents a first-of-kind assessment of the technical potential of rooftop solar for low and moderate-income households, as well as providing insight on the distribution of solar potential by tenure, income, and other building characteristics. We find that a substantial fraction of the national rooftop solar potential is located on LMI buildings and, for all incomes, a substantial fraction on multi-family and renter-occupied buildings. We also find that rooftop solar can significantly contribute to long-term penetration targets established by the U.S. DOE, though to do so requires deployment on multi-family and renter-occupied buildings. Traditional deployment models have insufficiently enabled access to solar for these income groups and building types. Without innovation either in regulatory, market, or policy factors, a large fraction of the U.S. potential is unlikely to be addressed, as well as leading to inequalities in solar access. Ironically, potential electric bill savings from rooftop solar would have the greatest material impact on the lives of low-income households as compared to their high-income counterparts.

  17. 26 CFR 1.863-8 - Source of income derived from space and ocean activity under section 863(d).

    Science.gov (United States)

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable... from sources without the United States to the extent the income, based on all the facts and... income derived by a CFC is income from sources without the United States to the extent the income, based...

  18. Secular rise in economically valuable personality traits.

    Science.gov (United States)

    Jokela, Markus; Pekkarinen, Tuomas; Sarvimäki, Matti; Terviö, Marko; Uusitalo, Roope

    2017-06-20

    Although trends in many physical characteristics and cognitive capabilities of modern humans are well-documented, less is known about how personality traits have evolved over time. We analyze data from a standardized personality test administered to 79% of Finnish men born between 1962 and 1976 ( n = 419,523) and find steady increases in personality traits that predict higher income in later life. The magnitudes of these trends are similar to the simultaneous increase in cognitive abilities, at 0.2-0.6 SD during the 15-y window. When anchored to earnings, the change in personality traits amounts to a 12% increase. Both personality and cognitive ability have consistent associations with family background, but the trends are similar across groups defined by parental income, parental education, number of siblings, and rural/urban status. Nevertheless, much of the trends in test scores can be attributed to changes in the family background composition, namely 33% for personality and 64% for cognitive ability. These composition effects are mostly due to improvements in parents' education. We conclude that there is a "Flynn effect" for personality that mirrors the original Flynn effect for cognitive ability in magnitude and practical significance but is less driven by compositional changes in family background.

  19. Is Income Inequality a Determinant of Population Health? Part 1. A Systematic Review

    Science.gov (United States)

    Lynch, John; Smith, George Davey; Harper, Sam; Hillemeier, Marianne; Ross, Nancy; Kaplan, George A; Wolfson, Michael

    2004-01-01

    This article reviews 98 aggregate and multilevel studies examining the associations between income inequality and health. Overall, there seems to be little support for the idea that income inequality is a major, generalizable determinant of population health differences within or between rich countries. Income inequality may, however, directly influence some health outcomes, such as homicide in some contexts. The strongest evidence for direct health effects is among states in the United States, but even that is somewhat mixed. Despite little support for a direct effect of income inequality on health per se, reducing income inequality by raising the incomes of the most disadvantaged will improve their health, help reduce health inequalities, and generally improve population health. PMID:15016244

  20. Determinants of Household Savings in Turkey Except for Income

    Directory of Open Access Journals (Sweden)

    Mehmet ŞENGÜR

    2016-01-01

    Full Text Available Household has an extremely important place in the division of income for the economies. It plays a decisive role in personal consumption, investment, and savings. This study aims to identify the determinants of household savings except for income. In this study, "Household Budget Survey" conducted by Turkish Statistical Institute for the years 2002-2013 is used. Survey data has been analyzed by logistic regression models. The results of the study show that house ownership, having an extra house, having annual disposable income of over 10.000 ₺, education level also have a positive effect on household savings. On the other hand, the number of family members, car ownership, temporary or seasonal employment, and living in rural areas affect household savings in a negative way.

  1. THE INFLUENCE OF SELF-ESTEEM ON THE EMOTIONAL STATE OF AN ATHLETE AS PERSONALITY

    Directory of Open Access Journals (Sweden)

    Vysochina N.

    2010-03-01

    Full Text Available Annotation. Studies and analyses the influence of psychological factors on the emotional state of an athlete as personality. Scientific literature elucidates poorly the impact of self-esteem on the emotional state of an athlete as a factor promoting optimization of professional activity, which has made this problem very interesting for the study. The aim of this study is to trace the relationship between the self-esteem level and emotional state of an athlete personality as a factor promoting optimization of professional activity. The following methods were used: theoretical analysis, compilation and systematization of data from scientific literature. Research shows that the level of self-esteem exerts direct effect on the emotional state of an athlete, which predetermines his professional results.

  2. 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.

  3. Income inequality in the United States and its potential effect on oral health.

    Science.gov (United States)

    Moeller, Jamie; Starkel, Rebecca; Quiñonez, Carlos; Vujicic, Marko

    2017-06-01

    The authors explored the relationship between income inequality and self-reported oral health and oral health-related quality of life. The authors used an online survey to gather data about US adults' perceptions of their overall oral health and how oral health affected their quality of life. The authors categorized respondents as coming from areas of low, medium, or high income inequality on the basis of a county-level Gini coefficient. Results of χ 2 tests and an analysis of variance indicated that there was a significant association between income inequality and oral health as measured by using the overall condition of the mouth and teeth, life satisfaction, and frequency of experiencing functional and social problems related to oral health. Generally, adults from areas of lower income inequality reported better oral health and oral health-related quality of life. Income inequality has the potential to affect both functional and social dimensions of oral health, possibly through a psychosocial pathway. Future research is necessary to determine whether any causal link exists. Our findings may inform oral health policy. Long-term policies designed to improve the oral health of Americans could work best when supported by policies designed to reduce levels of income inequality, and thereby, may reduce oral health inequalities. Further research is needed to examine the effectiveness of such policies. Copyright © 2017 American Dental Association. Published by Elsevier Inc. All rights reserved.

  4. 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...

  5. Urban vegetation and income segregation in drylands: a synthesis of seven metropolitan regions in the southwestern United States

    International Nuclear Information System (INIS)

    Jenerette, G Darrel; Buyantuev, Alexander; Miller, Greg; Pataki, Diane E; Gillespie, Thomas W; Pincetl, Stephanie

    2013-01-01

    To better understand how urbanization affects the amount and timing of urban vegetation in drylands we investigated remotely sensed vegetation patterns across seven large metropolitan regions in the southwestern United States. We asked (1) how low density urban land cover differed from adjacent wildland grass, herb, and shrub land covers in both the amount of vegetation and the length of the growing season, (2) how neighborhood income affected patterns of vegetation within low density urban cover, and (3) how cities differed from one another in their vegetation patterns. We found that urbanization generally has a strong influence on vegetation compared to adjacent wildlands. In four of the metropolitan regions the cumulative enhanced vegetation index (EVI) and growing season length in low density developments were higher than grass, herb, and shrub land covers. Within all metropolitan regions, there was a significant socioeconomic effect where higher income areas had a higher cumulative EVI than lower income areas. The large differences in urban vegetation among cities were related to precipitation and total domestic water use. These findings help to identify how urbanization influences vegetation, with implications for the availability of ecosystem services and requirements for irrigation in hot dryland cities. (letter)

  6. Personal Values as Mitigating Factors in the Link between Income and Life Satisfaction: Evidence from the European Social Survey

    Science.gov (United States)

    Georgellis, Yannis; Tsitsianis, Nicholas; Yin, Ya Ping

    2009-01-01

    Using data from the first two rounds of the European Social Survey, we examine the link between income, reference income and life satisfaction across Western Europe. We find that whilst there is a strong positive relationship between income and life satisfaction, reference or comparison income exerts a strong negative influence. Interestingly, our…

  7. Has Growing Income Inequality Come to an End?

    Science.gov (United States)

    Ryscavage, Paul

    The Gini index of household income indicates that, after rising for the past 2 decades, the inequality of income distribution in the United States stabilized between 1987 and 1991. This paper examines this apparent stabilization to determine whether other measures can corroborate the Gini index and to identify any changes in underlying factors…

  8. Personality Development at Work: Workplace Conditions, Personality Changes, and the Corresponsive Principle

    Science.gov (United States)

    Le, Kimdy; Donnellan, M. Brent; Conger, Rand

    2013-01-01

    Objective Investigations concerning adult personality development have increasingly focused on factors that are associated with apparent personality trait changes. The current study contributes to this literature by replicating and extending previous research concerning personality trait development in young adulthood and perceptions of workplace conditions. Method Analyses were based on up to 442 individuals who participated in the ongoing Family Transitions Project (e.g., Conger & Conger, 2002). The current analyses included personality trait data from 1994 and 2003, high-school grades and SES indicators from 1994, and reports about work conditions in 2001, 2003, and 2005. Results Personality attributes were prospectively associated with work conditions and income. Findings also support the corresponsive principle of personality development (e.g. Roberts, Caspi, & Moffitt, 2003): Traits that were prospectively associated with particular workplace conditions often seemed to be accentuated by those conditions. Conclusions Personality traits are prospectively associated with perceptions of the workplace. Workplace conditions are also associated with trait development. PMID:23336723

  9. Personality Development at Work: Workplace Conditions, Personality Changes, and the Corresponsive Principle.

    Science.gov (United States)

    Le, Kimdy; Donnellan, M Brent; Conger, Rand

    2014-02-01

    Investigations concerning adult personality development have increasingly focused on factors that are associated with apparent personality trait changes. The current study contributes to this literature by replicating and extending previous research concerning personality trait development in young adulthood and perceptions of workplace conditions. Analyses were based on up to 442 individuals who participated in the ongoing Family Transitions Project (e.g., Conger & Conger, 2002). The current analyses included personality trait data from 1994 and 2003, high school grades and socioeconomic status indicators from 1994, and reports about work conditions in 2001, 2003, and 2005. Personality attributes were prospectively associated with work conditions and income. Findings also support the corresponsive principle of personality development (e.g., Roberts, Caspi, & Moffitt, 2003): Traits that were prospectively associated with particular workplace conditions often seemed to be accentuated by those conditions. Personality traits are prospectively associated with perceptions of the workplace. Workplace conditions are also associated with trait development. © 2013 Wiley Periodicals, Inc.

  10. How Medicaid Expansion Affected Out-of-Pocket Health Care Spending for Low-Income Families.

    Science.gov (United States)

    Glied, Sherry; Chakraborty, Ougni; Russo, Therese

    2017-08-01

    ISSUE. Prior research shows that low-income residents of states that expanded Medicaid under the Affordable Care Act are less likely to experience financial barriers to health care access, but the impact on out-of-pocket spending has not yet been measured. GOAL. Assess how the Medicaid expansion affected out-of-pocket health care spending for low-income families compared to those in states that did not expand and consider whether effects differed in states that expanded under conventional Medicaid rules vs. waiver programs. METHODS. Analysis of the Consumer Expenditure Survey 2010–2015. KEY FINDINGS AND CONCLUSIONS. Compared to families in nonexpansion states, low-income families in states that did expand Medicaid saved an average of $382 in annual spending on health care. In these states, low-income families were less like to report any out-of-pocket spending on insurance premiums or medical care than were similar families in nonexpansion states. For families that did have some out-of-pocket spending, spending levels were lower in states that expanded Medicaid. Low-income families in Medicaid expansion states were also much less likely to have catastrophically high spending levels. The form of coverage expansion — conventional Medicaid or waiver rules — did not have a statistically significant effect on these outcomes.

  11. Use of a Unique Farmers' Market Program Targeting Lower-Income Community Members.

    Science.gov (United States)

    Lawrence, Brittany; Greer, Anna E; Zimeri, Anne Marie; Hernandez, Daphne C; Ahn, SangNam; Jones, Shaakira; Smith, Matthew Lee

    2018-06-01

    We examined use of a farmers' market that leverages community partnerships to provide free produce to lower-income persons. Participants (n = 422) were asked to complete a questionnaire and given an ID number, which was used to track market use from 2014 to 2015. Chi square tests were used to examine associations between 2014/2015 market use and reasons for market use, financial support received, and how attendees had learned about the market. Ordinal regression was used to identify household characteristics associated with increased market attendance. Although the proportion of lower-income attendees declined over the study period, a substantial proportion of households in 2014 (69.1%) and 2015 (54.6%) were below the poverty threshold. We identified significant differences in attendees' reasons for market use and ways attendees heard about the market from 2014 to 2015. The most frequently reported reason for 2014 market use was retirement/fixed income (P market through flyers (P market used the market more times per year (P market fewer times per year. While a substantial proportion of lower-income persons used the free-produce market, frequency of use was still lowest among this group indicating a need to address barriers beyond produce cost.

  12. Income-generating projects in rural communities: from theory to ...

    African Journals Online (AJOL)

    Income-generating projects in rural communities: from theory to practice - a personal report. ISSN 0378-5254 Journal of Family Ecology and .... mine aspects of household resources management by women in one of the rural settlements ..... an administrative course presented by the support organisation to help them run the ...

  13. Progressivity of Taxes, Skeweness of Income Distribution and Violations of the Progressive Principle in Income Tax Systems

    Directory of Open Access Journals (Sweden)

    Edyta Mazurek

    2014-06-01

    Full Text Available Kakwani and Lambert state the three axioms, which should be respected by an equitable tax system. They also proposed a measurement system to evaluate the violations of the axioms. One of the axioms, axiom 2, formulates the progression principle in income tax systems. Vernizzi and Pellegrino improved the alternative index to evaluate violations concerning the progressive command in a tax system. The main aim of this paper is to compare the two indexes in order to evaluate violations of progressive principle in income tax systém using the real data. We also check how the progressivity of taxes and skewness of income distribution affect the measurement of the progressive principle violation.

  14. Sniffing the mood for cooperation: Personality and odor induced affective states effects

    Directory of Open Access Journals (Sweden)

    Marchlewska Marta

    2016-06-01

    Full Text Available The paper explores situational and dispositional underpinnings of cooperative behavior. According to psychological research, cooperation is strongly related to affective states (Forgas, 1998 and personality dimensions (Volk, Thöni, & Ruigrok, 2011. In an experimental study we examined the conditions under which people cooperate with each other. The dispositional traits of co-workers (personality, the contribution to a collaborative effort, and a situational factor – ambient odor condition were taken into consideration. A one-way ANOVA revealed that compared to a malodorous condition, both the pleasant odor condition and the natural odor condition showed higher rates of cooperation. Further analysis indicated that only malodors influenced affective states which in turn determined social decisions. Although we found effects for the participants’ agreeableness and the coworker’s contribution to a joint work, they appeared to play a less critical role than affective states induced by the experimental odor conditions tested here.

  15. 26 CFR 1.643(b)-1 - Definition of income.

    Science.gov (United States)

    2010-04-01

    ... administer the trust impartially. Allocations pursuant to methods prescribed by such state statutes for... of income and principal will generally not be recognized. For example, if a trust instrument directs... allocated to principal. However, an allocation of amounts between income and principal pursuant to...

  16. 24 CFR 5.653 - Section 8 project-based assistance programs: Admission-Income-eligibility and income-targeting.

    Science.gov (United States)

    2010-04-01

    ... programs. (b) Who is eligible?—(1) Basic eligibility. An applicant must meet all eligibility requirements... occupancy by families with a broad range of incomes; (iii) Project supervision by a State Housing Finance...

  17. Income Distribution Over Educational Levels: A Simple Model.

    Science.gov (United States)

    Tinbergen, Jan

    An econometric model is formulated that explains income per person in various compartments of the labor market defined by three main levels of education and by education required. The model enables an estimation of the effect of increased access to education on that distribution. The model is based on a production for the economy as a whole; a…

  18. The Income Inequality Hypothesis Revisited : Assessing the Hypothesis Using Four Methodological Approaches

    NARCIS (Netherlands)

    Kragten, N.; Rözer, J.

    The income inequality hypothesis states that income inequality has a negative effect on individual’s health, partially because it reduces social trust. This article aims to critically assess the income inequality hypothesis by comparing several analytical strategies, namely OLS regression,

  19. 20 CFR 404.1090 - Personal exemption deduction.

    Science.gov (United States)

    2010-04-01

    ... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment..., relating to personal exemptions, is excluded in determining net earnings from self-employment. ...

  20. Do changes on MCMI-II personality disorder scales in short-term psychotherapy reflect trait or state changes?

    DEFF Research Database (Denmark)

    Jensen, Hans Henrik; Mortensen, Erik Lykke; Lotz, Martin

    2008-01-01

    The Millon Clinical Multiaxial Inventory (MCMI) has become an important and commonly used instrument to assess personality functioning. Several studies report significant changes on MCMI personality disorder scales after psychological treatment. The aim of the study was to investigate whether pre......-post-treatment changes in 39-session psychodynamic group psychotherapy as measured with the MCMI reflect real personality change or primarily reflect symptomatic state changes. Pre-post-treatment design included 236 psychotherapy outpatients. Personality changes were measured on the MCMI-II and symptomatic state changes...... on the Symptom Check List 90-R (SCL-90-R). The MCMI Schizoid, Avoidant, Self-defeating, and severe personality disorder scales revealed substantial changes, which could be predicted from changes on SCL-90-R global symptomatology (GSI) and on the SCL-90-R Depression scale. The MCMI Dependent personality score...

  1. On the income elasticity of the value of travel time

    DEFF Research Database (Denmark)

    Börjesson, Maria; Fosgerau, Mogens; Algers, Staffan

    2012-01-01

    Transport infrastructure is long-term and in appraisal it is necessary to value travel time savings for future years. This requires knowing how the value of time (VTT) will develop over time as incomes grow. This paper investigates if the cross-sectional income elasticity of the VTT is equal...... to inter-temporal income elasticity. The study is based on two identical stated choice experiments conducted with a 13 year interval. Results indicate that the relationship between income and the VTT in the cross-section has remained unchanged over time. As a consequence, the inter-temporal income...... be expected to increase further over time....

  2. Adverse childhood experiences of low-income urban youth.

    Science.gov (United States)

    Wade, Roy; Shea, Judy A; Rubin, David; Wood, Joanne

    2014-07-01

    Current assessments of adverse childhood experiences (ACEs) may not adequately encompass the breadth of adversity to which low-income urban children are exposed. The purpose of this study was to identify and characterize the range of adverse childhood experiences faced by young adults who grew up in a low-income urban area. Focus groups were conducted with young adults who grew up in low-income Philadelphia neighborhoods. Using the nominal group technique, participants generated a list of adverse childhood experiences and then identified the 5 most stressful experiences on the group list. The most stressful experiences identified by participants were grouped into a ranked list of domains and subdomains. Participants identified a range of experiences, grouped into 10 domains: family relationships, community stressors, personal victimization, economic hardship, peer relationships, discrimination, school, health, child welfare/juvenile justice, and media/technology. Included in these domains were many but not all of the experiences from the initial ACEs studies; parental divorce/separation and mental illness were absent. Additional experiences not included in the initial ACEs but endorsed by our participants included single-parent homes; exposure to violence, adult themes, and criminal behavior; personal victimization; bullying; economic hardship; and discrimination. Gathering youth perspectives on childhood adversity broadens our understanding of the experience of stress and trauma in childhood. Future work is needed to determine the significance of this broader set of adverse experiences in predisposing children to poor health outcomes as adults. Copyright © 2014 by the American Academy of Pediatrics.

  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. Transforming South Africa’s low-income housing projects through backyard dwellings: Intersections with households and the state in Alexandra, Johannesburg

    CSIR Research Space (South Africa)

    Shapurjee, Y

    2013-11-01

    Full Text Available not working. I am not even a pensioner…’ (Mrs L, 21/06/2010) Mrs L’s primary source of income derives from her grandchild’s disability grant, much of which is used to cover medical and household consumption costs. This type of gendered vulnerability... backyard dwellings. We consider how these local perspectives offer potential for the state, arguing that backyard dwellings offer a useful supply of household-managed cheap rental accommodation; that these dwellings gear private investment from state...

  5. Predicting risk-taking behavior from prefrontal resting-state activity and personality.

    Directory of Open Access Journals (Sweden)

    Bettina Studer

    Full Text Available Risk-taking is subject to considerable individual differences. In the current study, we tested whether resting-state activity in the prefrontal cortex and trait sensitivity to reward and punishment can help predict risk-taking behavior. Prefrontal activity at rest was assessed in seventy healthy volunteers using electroencephalography, and compared to their choice behavior on an economic risk-taking task. The Behavioral Inhibition System/Behavioral Activation System scale was used to measure participants' trait sensitivity to reward and punishment. Our results confirmed both prefrontal resting-state activity and personality traits as sources of individual differences in risk-taking behavior. Right-left asymmetry in prefrontal activity and scores on the Behavioral Inhibition System scale, reflecting trait sensitivity to punishment, were correlated with the level of risk-taking on the task. We further discovered that scores on the Behavioral Inhibition System scale modulated the relationship between asymmetry in prefrontal resting-state activity and risk-taking. The results of this study demonstrate that heterogeneity in risk-taking behavior can be traced back to differences in the basic physiology of decision-makers' brains, and suggest that baseline prefrontal activity and personality traits might interplay in guiding risk-taking behavior.

  6. Predicting Risk-Taking Behavior from Prefrontal Resting-State Activity and Personality

    Science.gov (United States)

    Studer, Bettina; Pedroni, Andreas; Rieskamp, Jörg

    2013-01-01

    Risk-taking is subject to considerable individual differences. In the current study, we tested whether resting-state activity in the prefrontal cortex and trait sensitivity to reward and punishment can help predict risk-taking behavior. Prefrontal activity at rest was assessed in seventy healthy volunteers using electroencephalography, and compared to their choice behavior on an economic risk-taking task. The Behavioral Inhibition System/Behavioral Activation System scale was used to measure participants’ trait sensitivity to reward and punishment. Our results confirmed both prefrontal resting-state activity and personality traits as sources of individual differences in risk-taking behavior. Right-left asymmetry in prefrontal activity and scores on the Behavioral Inhibition System scale, reflecting trait sensitivity to punishment, were correlated with the level of risk-taking on the task. We further discovered that scores on the Behavioral Inhibition System scale modulated the relationship between asymmetry in prefrontal resting-state activity and risk-taking. The results of this study demonstrate that heterogeneity in risk-taking behavior can be traced back to differences in the basic physiology of decision-makers’ brains, and suggest that baseline prefrontal activity and personality traits might interplay in guiding risk-taking behavior. PMID:24116176

  7. Is Personality Fixed? Personality Changes as Much as "Variable" Economic Factors and More Strongly Predicts Changes to Life Satisfaction

    Science.gov (United States)

    Boyce, Christopher J.; Wood, Alex M.; Powdthavee, Nattavudh

    2013-01-01

    Personality is the strongest and most consistent cross-sectional predictor of high subjective well-being. Less predictive economic factors, such as higher income or improved job status, are often the focus of applied subjective well-being research due to a perception that they can change whereas personality cannot. As such there has been limited…

  8. Demographic aging in the United States: implications for population and income redistribution to the year 2000.

    Science.gov (United States)

    Serow, W J; Spar, M A

    1982-01-01

    "The purpose of this paper is to analyze the effects of a prolonged period of sustained low fertility upon shifts in the population distribution of the United States among Department of Energy (DOE) regions." The authors also examine the impact of demographic aging on income distribution up to the year 2000 using the assumptions made in the Series III population projections prepared by the U.S. Bureau of the Census in 1977. It is noted that migration will emerge as the primary agent for internal population redistribution. excerpt

  9. Pro-Elderly Welfare States within Child-Oriented Societies

    DEFF Research Database (Denmark)

    Gal, Robert Ivan; Vanhuysse, Pieter; Vargha, Lili

    societies, we employ National Transfer Accounts to include public and private transfers and National Time Transfer Accounts to value unpaid household labour. All three channels combined, children receive more per capita resources (73 percent of prime-age labour income) than older persons (31 percent......). Europe is a continent of pro-elderly welfare states and strongly child-oriented parents. Since children are public goods, why has investment in them not been socialized more?...

  10. 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.

  11. A Theory of Top Income Taxation and Social Insurance

    OpenAIRE

    Francisco M. Gonzalez; Jean-Francois Wen

    2014-01-01

    The development of the welfare state in the Western economies between 1930 and 1990 coincided with a puzzling pattern in the taxation of top incomes. Effective tax rates at the top increased sharply but then gradually decreased, even as social transfers continued rising. We propose a new theory of the development of the welfare state to explain these facts. Our main insight is that social insurance and top income taxation are substitutes for averting social confl?ict. We emphasize the role of...

  12. Legal solutions to the conflict between equity of income redistribution and economic efficiency of taxation in relation to personal income tax law in Thailand and the United Kingdom

    OpenAIRE

    Rodjun, Jirasak

    2006-01-01

    The purpose of this thesis is to examine and compare Thai and UK income tax laws to establish how they cause conflict between equity of income redistribution and efficiency of taxation. This thesis also aims to validate theories that optimal tax structures and efficient tax legislation and administration can resolve the conflict. There are six chapters: Chapter One reviews concepts of equity and efficiency. Research in the components of income tax Jaw to establish optimal tax structures (...

  13. 8 CFR 319.2 - Person whose United States citizen spouse is employed abroad.

    Science.gov (United States)

    2010-01-01

    ... NATIONALITY REGULATIONS SPECIAL CLASSES OF PERSONS WHO MAY BE NATURALIZED: SPOUSES OF UNITED STATES CITIZENS...) To reside abroad with the citizen spouse; and (ii) To take up residence within the United States...; and (3) Notify the Service immediately if he or she is unable to reside with the citizen spouse...

  14. The Financial Education Tool Kit: Helping Teachers Meet State- Mandated Personal Finance Requirements

    Science.gov (United States)

    St. Pierre, Eileen; Richert, Charlotte; Routh, Susan; Lockwood, Rachel; Simpson, Mickey

    2012-01-01

    States are recognizing the need for personal financial education and have begun requiring it as a condition for high school graduation. Responding to teacher requests to help them meet state-mandated financial education requirements, FCS educators in the Oklahoma Cooperative Extension Service developed a financial education tool kit. This article…

  15. Impact of Fadama Development Project on the Income of the Rural ...

    African Journals Online (AJOL)

    The study focused on the impact of fadama II development project on the income of the rural farmers in Kajuru Local Government Area of Kaduna State. The objectives of the study are to assess fadama farmer's income before and after joining the group, to assess fadama farmers income to those of non-fadama farmers.

  16. 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.

  17. Trends in state/territorial obesity prevalence by race/ethnicity among U.S. low-income, preschool-aged children.

    Science.gov (United States)

    Pan, L; Grummer-Strawn, L M; McGuire, L C; Park, S; Blanck, H M

    2016-10-01

    Understanding state/territorial trends in obesity by race/ethnicity helps focus resources on populations at risk. This study aimed to examine trends in obesity prevalence among low-income, preschool-aged children from 2008 through 2011 in U.S. states and territories by race/ethnicity. We used measured weight and height records of 11.1 million children aged 2-4 years who participated in federally funded health and nutrition programmes in 40 states, the District of Columbia and two U.S. territories. We used logistic regression to examine obesity prevalence trends, controlling for age and sex. From 2008 through 2011, the aggregated obesity prevalence declined among all racial/ethnic groups (decreased by 0.4-0.9%) except American Indians/Alaska Natives (AI/ANs); the largest decrease was among Asians/Pacific Islanders (A/PIs). Declines were significant among non-Hispanic whites in 14 states, non-Hispanic blacks in seven states/territories, Hispanics in 13 states, A/PIs in five states and AI/ANs in one state. Increases were significant among non-Hispanic whites in four states, non-Hispanic blacks in three states, Hispanics in two states and A/PIs in one state. The majority of the states/territories had no change in obesity prevalence. Our findings indicate slight reductions in obesity prevalence and variations in obesity trends, but disparities exist for some states and racial/ethnic groups. © 2015 World Obesity.

  18. 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...

  19. Solid-state personal dosimeter using dose conversion algorithm

    International Nuclear Information System (INIS)

    Lee, B.J.; Lee, Wanno; Cho, Gyuseong; Chang, S.Y.; Rho, S.R.

    2003-01-01

    Solid-state personal dosimeters using semiconductor detectors have been widely used because of their simplicity and real time operation. In this paper, a personal dosimeter based on a silicon PIN photodiode has been optimally designed by the Monte Carlo method and also developed. For performance test, the developed dosimeter was irradiated within the energy range between 50 keV and 1.25 MeV, the exposure dose rate between 3 mR/h and 25 R/h. The thickness of 0.2 mm Cu and 1.0 mm Al was selected as an optimal filter by simulation results. For minimizing the non-linear sensitivity on energy, dose conversion algorithm was presented, which was able to consider pulse number as well as pulse amplitude related to absorbed energies. The sensitivities of dosimeters developed by the proposed algorithm and the conventional method were compared and analyzed in detail. When dose conversion algorithm was used, the linearity of sensitivity was better about 38%. This dosimeter will be used for above 65 keV within the relative response of ±10% to 137 Cs

  20. Effects of state-level Earned Income Tax Credit laws in the U.S. on maternal health behaviors and infant health outcomes.

    Science.gov (United States)

    Markowitz, Sara; Komro, Kelli A; Livingston, Melvin D; Lenhart, Otto; Wagenaar, Alexander C

    2017-12-01

    The purpose of this paper is to investigate the effects of state-level Earned Income Tax Credit (EITC) laws in the U.S. on maternal health behaviors and infant health outcomes. Using multi-state, multi-year difference-in-differences analyses, we estimated effects of state EITC generosity on maternal health behaviors, birth weight and gestation weeks. We find little difference in maternal health behaviors associated with state-level EITC. In contrast, results for key infant health outcomes of birth weight and gestation weeks show small improvements in states with EITCs, with larger effects seen among states with more generous EITCs. Our results provide evidence for important health benefits of state-level EITC policies. Copyright © 2017 Elsevier Ltd. All rights reserved.

  1. 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...

  2. Free tax assistance and the earned income tax credit: vital resources for social workers and low-income families.

    Science.gov (United States)

    Lim, Younghee; DeJohn, Tara V; Murray, Drew

    2012-04-01

    As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance (VITA)--a free income tax preparation program, which is a vital resource available to low-income families. Unfortunately, VITA is largely underused and often unknown to economically strained families and to the social workers and other professionals to whom these families turn for assistance. This article concludes with policy and practice implications for social workers and other professionals engaged in providing services to financially vulnerable families.

  3. Energy levy and consequences for the incomes

    International Nuclear Information System (INIS)

    De Kam, C.A.

    1992-01-01

    Attention is paid to levies proposed for the domestic energy consumption in the Netherlands. Possibilities to compensate households for such levies by means of burden reductions are discussed. Given the starting point of the present Dutch coalition agreement that the macro-economic level of levies should not increase, a compensating reduction of the Value Added Tax (VAT) or the income tax seems to be the most obvious measure. Considering the large diversity in the energy consumption of households it is impossible to compensate precisely every household via such general measures. Moreover, this is actual undesirable, because otherwise the stimulus to save energy will be lost. However, a compensation, that will leave the personal income distribution on the whole unaltered, should be feasible. 1 fig., 4 tabs., 14 refs

  4. Income Inequality, Race, and Child Well-Being: An Aggregate Analysis in the 50 United States

    Science.gov (United States)

    McLeod, Jane D.; Nonnemaker, James M.; Call, Kathleen Thiede

    2004-01-01

    Interest in income inequality as a predictor of health has exploded since the mid-1990s. Recent analyses suggest, however, that the effect of income inequality on population health is not robust to a control for the racial composition of the population. That observation raises two interpretational questions. First, does income inequality have an…

  5. State Medicaid Expansions for Parents Led to Increased Coverage and Prenatal Care Utilization among Pregnant Mothers.

    Science.gov (United States)

    Wherry, Laura R

    2017-12-28

    To evaluate impacts of state Medicaid expansions for low-income parents on the health insurance coverage, pregnancy intention, and use of prenatal care among mothers who became pregnant. Person-level data for women with a live birth from the 1997-2012 Pregnancy Risk Assessment Monitoring System. The sample was restricted to women who were already parents using information on previous live births and combined with information on state Medicaid policies for low-income parents. I used a measure of expanded generosity of state Medicaid eligibility for low-income parents to estimate changes in health insurance, pregnancy intention, and prenatal care for pregnant mothers associated with Medicaid expansion. I found an increase in prepregnancy health insurance coverage and coverage during pregnancy among pregnant mothers, as well as earlier initiation of prenatal care, associated with the expansions. Among pregnant mothers with less education, I found an increase in the adequacy of prenatal care utilization. Expanded Medicaid coverage for low-income adults has the potential to increase a woman's health insurance coverage prior to pregnancy, as well as her insurance coverage and medical care receipt during pregnancy. © Health Research and Educational Trust.

  6. Timing of Family Income, Borrowing Constraints and Child Achievement

    DEFF Research Database (Denmark)

    Humlum, Maria Knoth

    In this paper, I investigate the effects of the timing of family income on child achievement production. Detailed administrative data augmented with PISA test scores at age 15 are used to analyze the effects of the timing of family income on child achievement. Contrary to many earlier studies, te...... with generous child and education subsidies. Actually, later family income (age 12-15) is a more important determinant of child achievement than earlier income.......In this paper, I investigate the effects of the timing of family income on child achievement production. Detailed administrative data augmented with PISA test scores at age 15 are used to analyze the effects of the timing of family income on child achievement. Contrary to many earlier studies......, tests for early borrowing constraints suggest that parents are not constrained in early investments in their children's achievement, and thus that the timing of income does not matter for long-term child outcomes. This is a reasonable result given the setting in a Scandinavian welfare state...

  7. Personality traits and mental health states of methamphetamine-dependent and methamphetamine non-using MSM.

    Science.gov (United States)

    Solomon, Todd M; Kiang, Mathew V; Halkitis, Perry N; Moeller, Robert W; Pappas, Molly K

    2010-02-01

    This analysis considers the relation between personality traits, mental health states and methamphetamine (MA) use in 60 men who have sex with men (MSM). Thirty MA-dependent and 30 MA non-using MSM were assessed on the Neo Five Factor Inventory, the Brief Symptom Inventory, the Perceived Stress Scale, and the Posttraumatic Stress Disorder Checklist-Civilian Version tests. Our results indicate differences between groups on a variety of measures of personality traits and mental states. Specifically, MA-dependent participants were found to be more Neurotic, less Open, less Agreeable, and less Conscientious. Further, MA-dependent participants were found to have higher levels of Paranoid Ideation and higher levels of Interpersonal Sensitivity. Given the high prevalence of MA use in the MSM community and the association between MA use and sexual risk taking, our findings provided a clearer understanding of how individual personality traits may be a factor in the continued use of this drug among MSM. Further research should seek to incorporate individual personality traits into the development of efficacious MA-specific treatment interventions.

  8. Evaluation of DOE's Partnership in Low-Income Residential Retrofit (PILIRR) Program

    Energy Technology Data Exchange (ETDEWEB)

    Callaway, J.W.; Lee, A.D.

    1989-05-01

    In July 1986, the US Department of Energy (DOE) awarded competitive grants to five states to conduct pilot projects to establish partnerships and use resource leveraging to stimulate support for low-income residential energy retrofits. The projects were conducted under DOE's Partnerships in Low-Income Residential Retrofit (PILIRR) Program. These projects have been monitored and analyzed through a concurrent process evaluation conducted by the Pacific Northwest Laboratory (PNL). This study reports the findings of that evaluation. The overriding goal of the PILIRR Program was to determine whether the states could stimulate support for low-income residential energy improvements from non-federal sources. The goal for the process evaluation was to conduct an assessment of the processes used by the states and the extent to which they successfully established partnerships and leveraged resources. Five states were selected to participate in the program: Florida, Iowa, Kentucky, Oklahoma and Washington. Each state proposed a different approach to promote non-federal support for low-income residential weatherization. Three of the five states--Florida, Iowa, and Washington--established partnerships that led to retrofits during the monitoring period (October 1986--October 1988). Kentucky established its partnership during the monitoring period, but did not accomplish its retrofits until after monitoring was complete. Oklahoma completed development of its marketing program and had begun marketing efforts by the end of the monitoring period. 16 refs., 7 figs., 1 tab.

  9. Medicaid Coverage Expansions and Cigarette Smoking Cessation Among Low-income Adults.

    Science.gov (United States)

    Koma, Jonathan W; Donohue, Julie M; Barry, Colleen L; Huskamp, Haiden A; Jarlenski, Marian

    2017-12-01

    Expanding Medicaid coverage to low-income adults may have increased smoking cessation through improved access to evidence-based treatments. Our study sought to determine if states' decisions to expand Medicaid increased recent smoking cessation. Using pooled cross-sectional data from the Behavioral Risk Factor Surveillance Survey for the years 2011-2015, we examined the association between state Medicaid coverage and the probability of recent smoking cessation among low-income adults without dependent children who were current or former smokers (n=36,083). We used difference-in-differences estimation to examine the effects of Medicaid coverage on smoking cessation, comparing low-income adult smokers in states with Medicaid coverage to comparable adults in states without Medicaid coverage, with ages 18-64 years to those ages 65 years and above. Analyses were conducted for the full sample and stratified by sex. Residence in a state with Medicaid coverage among low-income adult smokers ages 18-64 years was associated with an increase in recent smoking cessation of 2.1 percentage points (95% confidence interval, 0.25-3.9). In the comparison group of individuals ages 65 years and above, residence in a state with Medicaid coverage expansion was not associated with a change in recent smoking cessation (-0.1 percentage point, 95% confidence interval, -2.1 to 1.8). Similar increases in smoking cessation among those ages 18-64 years were estimated for females and males (1.9 and 2.2 percentage point, respectively). Findings are consistent with the hypothesis that Medicaid coverage expansions may have increased smoking cessation among low-income adults without dependent children via greater access to preventive health care services, including evidence-based smoking cessation services.

  10. Links Among High EPDS Scores, State of Mind Regarding Attachment, and Symptoms of Personality Disorder.

    Science.gov (United States)

    Smith-Nielsen, Johanne; Steele, Howard; Mehlhase, Heike; Cordes, Katharina; Steele, Miriam; Harder, Susanne; Væver, Mette Skovgaard

    2015-12-01

    Underlying persistent psychological difficulties have been found to moderate potential adverse effects of maternal postpartum depression (PPD) on parenting and infant development. The authors examined whether mothers presenting postpartum depressive symptoms showed higher levels of personality pathology and more insecure state of mind regarding attachment compared to nondepressed mothers. Participants (N = 85) were assessed with the Edinburgh Postnatal Depression Scale (EPDS), the Present State Examination, the Adult Attachment Interview, and the Structured Clinical Interview for DSM-IV Axis II. Mothers with high EPDS scores were more likely to have a preoccupied insecure state of mind and to have personality disorder compared with mothers scoring below clinical cutoff. Furthermore, multiple regression analysis showed that personality disorder and AAI classification were independently related to EPDS score, and that these two factors together accounted for 48% of the variance in EPDS score. Findings are discussed in terms of heterogeneity in PPD populations and underline the importance of examining potential coexisting psychological difficulties when studying PPD.

  11. Sociocultural Constraints: The Relation between Generations in the United States, Parental Education, Income, Hispanic Origin and the Financial Aid Packages of Hispanic Undergraduate Students

    Science.gov (United States)

    Del Razo, Parvati Heliana

    2012-01-01

    The purpose of this study was to find out if the demographic variables of country of origin, generation in the United States (immigration status), income and parental education had an impact on the financial aid packages of Hispanic undergraduate students. This dissertation asked: What is the relation between generation in the United States,…

  12. Cigarette smoking and food insecurity among low-income families in the United States, 2001

    OpenAIRE

    Armour, Brian S.; Pitts, M. Melinda; Lee, Chung-won

    2007-01-01

    The goal of this research is to quantify the association between food insecurity and smoking among low-income families. This analysis is a retrospective study using data from the 2001 Panel Study of Income Dynamics, a longitudinal study of a representative sample of U.S. men, women, and children and the family units in which they reside. Family income is linked with U.S. poverty thresholds to identify 2,099 families living near or below 200 percent of the federal poverty level. Food insecurit...

  13. Children's health insurance program premiums adversely affect enrollment, especially among lower-income children.

    Science.gov (United States)

    Abdus, Salam; Hudson, Julie; Hill, Steven C; Selden, Thomas M

    2014-08-01

    Both Medicaid and the Children's Health Insurance Program (CHIP), which are run by the states and funded by federal and state dollars, offer health insurance coverage for low-income children. Thirty-three states charged premiums for children at some income ranges in CHIP or Medicaid in 2013. Using data from the 1999-2010 Medical Expenditure Panel Surveys, we show that the relationship between premiums and coverage varies considerably by income level and by parental access to employer-sponsored insurance. Among children with family incomes above 150 percent of the federal poverty level, a $10 increase in monthly premiums is associated with a 1.6-percentage-point reduction in Medicaid or CHIP coverage. In this income range, the increase in uninsurance may be higher among those children whose parents lack an offer of employer-sponsored insurance than among those whose parents have such an offer. Among children with family incomes of 101-150 percent of poverty, a $10 increase in monthly premiums is associated with a 6.7-percentage-point reduction in Medicaid or CHIP coverage and a 3.3-percentage-point increase in uninsurance. In this income range, the increase in uninsurance is even larger among children whose parents lack offers of employer coverage. Project HOPE—The People-to-People Health Foundation, Inc.

  14. Personality Traits and Socio-Demographic Variables as Correlates of Counselling Effectiveness of Counsellors in Enugu State, Nigeria

    Science.gov (United States)

    Onyekuru, Bruno U.; Ibegbunam, Josephat

    2015-01-01

    Quality personality traits and socio-demographic variables are essential elements of effective counselling. This correlational study investigated personality traits and socio-demographic variables as predictors of counselling effectiveness of counsellors in Enugu State. The instruments for data collection were Personality Traits Assessment Scale…

  15. 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...

  16. 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....

  17. Does income inequality harm the environment?: Empirical evidence from the United States

    International Nuclear Information System (INIS)

    Baek, Jungho; Gweisah, Guankerwon

    2013-01-01

    This study revisits the growth-inequality-environment nexus in the context of country-specific time series data. The short- and long-run effects of income inequality, economic growth and energy consumption on CO 2 emissions in the U.S. are examined using the autoregressive distributed lag (ARDL) approach. We find that more equitable distribution of income in the U.S. results in better environmental quality in the short- and long-run. It is also found that, in both the short- and long-run, economic growth has a beneficial effect on environmental quality, whereas energy consumption has a detrimental effect on the environment. - Highlights: • This study re-examines the growth-inequality-environment nexus in the U.S. • The autoregressive distributed lag (ARDL) approach is employed. • Income equality is found to have a beneficial effect on the environment. • Economic growth is also found to enhance environmental quality. • But energy consumption is found to have a detrimental effect on the environment

  18. Top-Down, Routinized Reform in Low-Income, Rural Schools

    Directory of Open Access Journals (Sweden)

    Robert Bickel

    2000-02-01

    Full Text Available Since 1991, the National Science Foundation has funded fifty-nine state, urban, and rural systemic initiatives. The purpose of the initiatives is to promote achievement in math, science, and technology among all students, and to encourage schools and communities to secure the resources needed to maintain such outcomes. The Appalachian Rural Systemic Initiative (ARSI is a six-state consortium which focuses these efforts on low-income, rural schools. The primary means of accomplishing ARSI's aims is a one-day-one-school site visit, called a Program Improvement Review, done by an ARSI math or science expert. The centrally important Program Improvement Reviews, however, seem to be premised on unsubstantiated assumptions as to the static, easy-to-understand, easy-to-evaluate nature of educational achievement in rural Appalachian schools. As a result, the Reviews resemble exercises in early-twentieth century scientific management, and are unlikely to enhance achievement in science or math. Consequently, even if there is merit to the commonsense human capital approach to economic growth and development on which systemic initiatives are tacitly premised, this first- person account makes a case that desired payoffs are unlikely to follow from the work of ARSI.

  19. Rising Inequality in Family Incomes and Children's Educational Outcomes

    Directory of Open Access Journals (Sweden)

    Greg J. Duncan

    2016-05-01

    Full Text Available Increases in family income inequality in the United States have translated into widening gaps in educational achievement and attainments between children from low- and high-income families. We describe the mechanisms that have produced this disturbing trend. We argue that the three dominant policy approaches states and the federal government have used to improve the education of the disadvantaged have had at best modest success in improving education for disadvantaged children. To conclude, we describe the building blocks for an American solution to the problem of growing inequality of educational outcomes.

  20. Small Area Income and Poverty Estimates (SAIPE): 2010 Highlights

    Science.gov (United States)

    US Census Bureau, 2011

    2011-01-01

    This document presents 2010 data from the Small Area Income and Poverty Estimates (SAIPE) program of the U.S. Census Bureau. The SAIPE program produces poverty estimates for the total population and median household income estimates annually for all counties and states. SAIPE data also produces single-year poverty estimates for the school-age…

  1. Differences in Physician Income by Gender in a Multiregion Survey.

    Science.gov (United States)

    Apaydin, Eric A; Chen, Peggy G C; Friedberg, Mark W

    2018-05-11

    Previous studies have documented income differences between male and female physicians. However, the implications of these differences are unclear, since previous studies have lacked detailed data on the quantity and composition of work hours. We sought to identify the sources of these income differences using data from a novel survey of physician work and income. To compare differences in income between male and female physicians. We estimated unadjusted income differences between male and female physicians. We then adjusted these differences for total hours worked, composition of work hours, percent of patient care time spent providing procedures, specialty, compensation type, age, years in practice, race, ethnicity, and state and practice random effects. We surveyed 656 physicians in 30 practices in six states and received 439 responses (67% response rate): 263 from males and 176 from females. Self-reported annual income. Male physicians had significantly higher annual incomes than female physicians (mean $297,641 vs. $206,751; difference $90,890, 95% CI $27,769 to $154,011) and worked significantly more total hours (mean 2470 vs. 2074; difference 396, 95% CI 250 to 542) and more patient care hours (mean 2203 vs. 1845; difference 358, 95% CI 212 to 505) per year. Male physicians were less likely than female physicians to specialize in primary care (49.1 vs. 70.5%), but more likely to perform procedures with (33.1 vs. 15.5%) or without general anesthesia (84.3 vs. 73.1%). After adjustment, male physicians' incomes were $27,404 (95% CI $3120 to $51,688) greater than female physicians' incomes. Adjustment for multiple possible confounders, including the number and composition of work hours, can explain approximately 70% of unadjusted income differences between male and female physicians; 30% remains unexplained. Additional study and dedicated efforts might be necessary to identify and address the causes of these unexplained differences.

  2. Income Inequality, Income, and Internet Searches for Status Goods: A Cross-National Study of the Association Between Inequality and Well-Being.

    Science.gov (United States)

    Walasek, Lukasz; Brown, Gordon D A

    Is there a positive association between a nation's income inequality and concerns with status competition within that nation? Here we use Google Correlate and Google Trends to examine frequency of internet search terms and find that people in countries in which income inequality is high search relatively more frequently for positional brand names such as Prada, Louis Vuitton, or Chanel. This tendency is stronger among well-developed countries. We find no evidence that income alone is associated with searches for positional goods. We also present evidence that the concern with positional goods does not reflect non-linear effects of income on consumer spending, either across nations or (extending previous findings that people who live in unequal US States search more for positional goods) within the USA. It is concluded that income inequality is associated with greater concerns with positional goods, and that this concern is reflected in internet searching behaviour.

  3. 17 CFR 210.5-03 - Income statements.

    Science.gov (United States)

    2010-04-01

    ... in a note thereto amounts of (a) losses on securities (net of profits) and (b) miscellaneous income... sales and gross revenues. State separately: (a) Net sales of tangible products (gross sales less... system of accounts or a form for annual report prescribed by federal or state authorities, or a similar...

  4. Mobility patterns of persons at risk for drug-resistant tuberculosis in Mumbai, India.

    Science.gov (United States)

    Conners, E; Garfein, R S; Rodwell, T C; Udwadia, Z F; Catanzaro, D G

    2016-12-01

    Tuberculosis (TB) hospital in Mumbai, India. To describe the mobility patterns of persons with suspected drug-resistant tuberculosis (DR-TB) and to assess whether there were significant differences in demographic or risk characteristics based on mobility. Observational cohort study of TB clinic patients at risk for DR-TB. Among 602 participants, 37% had ever moved from their place of birth; 14% were local movers (within state), and 23% were distant movers, between states or countries. Univariate multinomial logistic regression models showed that distant movers were more likely than non-movers to have lower income, less education, a greater number of previous TB episodes, and to have ever smoked. Compared to non-movers, local movers were more likely to have lower income and were more likely to have seen a doctor in the past 2 years. Clinical outcomes, including DR-TB, diabetes, and human immunodeficiency virus (HIV), did not differ between the three mobility groups. Mobility was common among patients at risk for DR-TB in Mumbai. TB programs should consider the implications of mobility on the protracted treatment for DR-TB in India.

  5. Childhood adversity and borderline personality disorder: a focus on adolescence.

    Science.gov (United States)

    Newnham, Elizabeth A; Janca, Aleksandar

    2014-01-01

    This article explores recent research in the field of childhood exposure to trauma and the development of borderline personality disorder in adolescence. Adolescence is a critical period of development. Exposure to trauma, specifically sexual abuse, prior to and during puberty has specific implications for personality development and heightens risk for borderline personality disorder. Elevated symptom levels in adolescence are likely to decline across adulthood, but social and vocational impairments remain. Impulsivity, difficulties in emotion regulation, and suicidality may characterize adolescent expression of borderline personality disorder, whereas negative affect and functional impairment are more stable features of the disorder. Preliminary findings in treatment models for adults have potential for benefit among adolescence. Further research is required to examine treatment effectiveness and efficiency. Greater attention to low-income and middle-income nations, which are disproportionately affected by adversity, is needed to determine cross-cultural validity and the impact of trauma in adolescent populations.

  6. Probabilistic income-maximizing behavior in regional migration: an empirical test.

    Science.gov (United States)

    Weinstein, R I; Evans, R D

    1980-01-01

    "This paper provides an empirical test of the hypothesis that migrants consider income risk in their evaluation of the returns to migration in that higher levels of income risk for a given region reduce the rate of net migration into that region." Theoretical approaches to the incorporation of income risk in migration models are first considered, and alternative approaches are then tested using data on white and nonwhite net migration in the United States between 1960 and 1970. The results indicate support for the hypothesis that the extent of net migration is inversely affected by income risk. excerpt

  7. 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...

  8. Multiple Sclerosis impact on employment and income in New Zealand.

    Science.gov (United States)

    Pearson, J F; Alla, S; Clarke, G; Mason, D F; Anderson, T; Richardson, A; Miller, D H; Sabel, C E; Abernethy, D A; Willoughby, E W; Taylor, B V

    2017-09-01

    We investigated the demographic, social and clinical characteristics associated with employment status and income for people with multiple sclerosis (MS) in New Zealand (NZ). The NZ National MS Prevalence study included all persons resident in NZ on census day 2006 diagnosed with MS (96.7% coverage). Factors associated with employment and income status among the working age population (25-64 years) were identified by linear regression. Over 90% of working age people with MS (n=1727) had a work history, but 54% were not working. Work loss occurred early in the disease course, and at low disability (Pincome than the NZ population (Pincome for MS females and about half the additional income for MS males (Pincome early in the disease course, and at low levels of disability, however, unemployment is not entirely accounted for by clinical, social and demographic factors. These findings suggest social supports should be explored early in the disease course to reduce loss of income and unemployment for people with MS. © 2016 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  9. 26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

    Science.gov (United States)

    2010-04-01

    ... compensation for A's personal services rendered by him in his laundry business would be $12,000. The net... earned income. 1.1348-2 Section 1.1348-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... account in determining the net profits of a trade or business in which both personal services and capital...

  10. Personal Finance: Teaching Concepts and Strategies.

    Science.gov (United States)

    Gioia, John

    1989-01-01

    The author describes essential components of a course on personal finance. Concepts to be taught are (1) decision making, (2) income generation, (3) goal setting, (4) budgeting, (5) wise buying, (6) housing, (7) transportation, (8) risk management, and (9) investments. (CH)

  11. State of Income and Expenditure within the Youth in Tehran, Iran: A Socio-Financial Survey

    Directory of Open Access Journals (Sweden)

    Mohammad Taghi Sheykhi

    2016-02-01

    Full Text Available The article investigates the income-expenditure relationship as reflected among the youth who are very sensitive in kind and demographic group. Due to the imbalance between population and economic growth, a large number of youth at working age in Iran are out of job and financially dependent on their parents. The research explores how the youth are facing controversies due to disequilibrium between their income and expenditure, while their lifestyles are rapidly changing and new expectations and needs emerging. The article concludes how adequate source of income and social inclusion will meet the youth's aspirations and their self-confidence. Similarly, bridging the gap between youth's income and expenditure will provide them with more dynamism, satisfaction and socio-economic development as a whole. To conduct the survey, some 555 youth samples of both genders were randomly chosen from among different districts of Tehran City, and with whom the pre-designed questionnaires were completed. The present research is based on the main hypothesis that: "reasonable permanent income determines the propensity to consume". Similarly, the research has used various relevant theoretical perspectives to prove that income factor must be ahead of expenditure, and that contributes to a well-maintaining consumption function.

  12. Estimating the impact of newly arrived foreign-born persons on tuberculosis in the United States.

    Directory of Open Access Journals (Sweden)

    Yecai Liu

    Full Text Available Among approximately 163.5 million foreign-born persons admitted to the United States annually, only 500,000 immigrants and refugees are required to undergo overseas tuberculosis (TB screening. It is unclear what extent of the unscreened nonimmigrant visitors contributes to the burden of foreign-born TB in the United States.We defined foreign-born persons within 1 year after arrival in the United States as "newly arrived", and utilized data from U.S. Department of Homeland Security, U.S. Centers for Disease Control and Prevention, and World Health Organization to estimate the incidence of TB among newly arrived foreign-born persons in the United States. During 2001 through 2008, 11,500 TB incident cases, including 291 multidrug-resistant TB incident cases, were estimated to occur among 20,989,738 person-years for the 1,479,542,654 newly arrived foreign-born persons in the United States. Of the 11,500 estimated TB incident cases, 41.6% (4,783 occurred among immigrants and refugees, 36.6% (4,211 among students/exchange visitors and temporary workers, 13.8% (1,589 among tourists and business travelers, and 7.3% (834 among Canadian and Mexican nonimmigrant visitors without an I-94 form (e.g., arrival-departure record. The top 3 newly arrived foreign-born populations with the largest estimated TB incident cases per 100,000 admissions were immigrants and refugees from high-incidence countries (e.g., 2008 WHO-estimated TB incidence rate of ≥100 cases/100,000 population/year; 235.8 cases/100,000 admissions, 95% confidence interval [CI], 228.3 to 243.3, students/exchange visitors and temporary workers from high-incidence countries (60.9 cases/100,000 admissions, 95% CI, 58.5 to 63.3, and immigrants and refugees from medium-incidence countries (e.g., 2008 WHO-estimated TB incidence rate of 15-99 cases/100,000 population/year; 55.2 cases/100,000 admissions, 95% CI, 51.6 to 58.8.Newly arrived nonimmigrant visitors contribute substantially to the burden of

  13. Estimating the impact of newly arrived foreign-born persons on tuberculosis in the United States.

    Science.gov (United States)

    Liu, Yecai; Painter, John A; Posey, Drew L; Cain, Kevin P; Weinberg, Michelle S; Maloney, Susan A; Ortega, Luis S; Cetron, Martin S

    2012-01-01

    Among approximately 163.5 million foreign-born persons admitted to the United States annually, only 500,000 immigrants and refugees are required to undergo overseas tuberculosis (TB) screening. It is unclear what extent of the unscreened nonimmigrant visitors contributes to the burden of foreign-born TB in the United States. We defined foreign-born persons within 1 year after arrival in the United States as "newly arrived", and utilized data from U.S. Department of Homeland Security, U.S. Centers for Disease Control and Prevention, and World Health Organization to estimate the incidence of TB among newly arrived foreign-born persons in the United States. During 2001 through 2008, 11,500 TB incident cases, including 291 multidrug-resistant TB incident cases, were estimated to occur among 20,989,738 person-years for the 1,479,542,654 newly arrived foreign-born persons in the United States. Of the 11,500 estimated TB incident cases, 41.6% (4,783) occurred among immigrants and refugees, 36.6% (4,211) among students/exchange visitors and temporary workers, 13.8% (1,589) among tourists and business travelers, and 7.3% (834) among Canadian and Mexican nonimmigrant visitors without an I-94 form (e.g., arrival-departure record). The top 3 newly arrived foreign-born populations with the largest estimated TB incident cases per 100,000 admissions were immigrants and refugees from high-incidence countries (e.g., 2008 WHO-estimated TB incidence rate of ≥100 cases/100,000 population/year; 235.8 cases/100,000 admissions, 95% confidence interval [CI], 228.3 to 243.3), students/exchange visitors and temporary workers from high-incidence countries (60.9 cases/100,000 admissions, 95% CI, 58.5 to 63.3), and immigrants and refugees from medium-incidence countries (e.g., 2008 WHO-estimated TB incidence rate of 15-99 cases/100,000 population/year; 55.2 cases/100,000 admissions, 95% CI, 51.6 to 58.8). Newly arrived nonimmigrant visitors contribute substantially to the burden of foreign

  14. 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

  15. 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.

  16. 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.

  17. Barriers to care and service needs among chronically homeless persons in a housing first program.

    Science.gov (United States)

    Parker, R David; Albrecht, Helmut A

    2012-01-01

    In 2010, more than 600,000 people in the United States experienced homelessness. Efficient and cost-effective housing methods that reduce homelessness need to be implemented. Housing Ready programs are the standard method that often has set requirements including earned income and sobriety, among others. These programs enable a subset of the homeless to become housed. However, chronically homeless persons, who use the most resources, are often not successful at enrollment or maintaining enrollment. Housing First (H1) is a method focusing on chronically homeless persons. Housing First places a client in housing and provides services after stabilization. This article assessed differences between chronically homeless persons in a H1 program and chronically homeless persons who are not in H1. A case-control study imbedded within a homeless service program collected sociodemographic and service variables, including access and barriers to care. Although the sample was 100% native English speaking, 22% of homeless persons reported that their providers do not speak their same language. All (100%) of participants had a disabling condition under HUD guidelines, but only 17.78% of homeless controls reported having a disabling condition. There were no differences on housing status based on income, gender, race, or age. The lack of differences between these groups indicates that a H1 program can be a clear derivation from the more common Housing Ready programs that have specific requirements for participation. Provider communication may negatively impact an individual's ability to transition from homelessness. Furthermore, chronically homeless persons not in intensive case management are less likely to understand the eligibility requirements for housing and, therefore, self-disqualify because of this lack of knowledge. Intentional communication and education for chronically homeless persons are 2 examples where case managers could improve the ability of the chronically homeless

  18. Expanding wallets and waistlines: the impact of family income on the BMI of women and men eligible for the Earned Income Tax Credit.

    Science.gov (United States)

    Schmeiser, Maximilian D

    2009-11-01

    The rising rate of obesity has reached epidemic proportions and is now one of the most serious public health challenges facing the US. However, the underlying causes for this increase are unclear. This paper examines the effect of family income changes on body mass index (BMI) and obesity using data from the National Longitudinal Survey of Youth 1979 cohort. It does so by using exogenous variation in family income in a sample of low-income women and men. This exogenous variation is obtained from the correlation of their family income with the generosity of state and federal Earned Income Tax Credit (EITC) program benefits. Income is found to significantly raise the BMI and probability of being obese for women with EITC-eligible earnings, and have no appreciable effect for men with EITC-eligible earnings. The results imply that the increase in real family income from 1990 to 2002 explains between 10 and 21% of the increase in sample women's BMI and between 23 and 29% of their increased obesity prevalence. (c) 2009 John Wiley & Sons, Ltd.

  19. Accounting Aspects of Reporting Employees’ Income under Special Taxation

    Directory of Open Access Journals (Sweden)

    Ivo Mijoč

    2010-07-01

    Full Text Available This paper explains the basic terms connected to income in general, employment and employees’ income. Examples are given of the calculation and the bookkeeping of this type of income in several different cases which can be seen in practice, e.g. if an employee takes a holiday, sick leave, maternity leave or if the employee has a place of residence in an Area of Special State Concern or is being employed for the first time. The middle part of 2008 and the year 2009 are of utmost importance because of the adoption of a number of laws which regulate these issues; therefore it is important to acknowledge these in income accountancy and bookkeeping, tax and contribution payments. The imposing of a special tax on salaries has significant implications in income accountancy of this kind.

  20. Multi-Sensor Based State Prediction for Personal Mobility Vehicles.

    Directory of Open Access Journals (Sweden)

    Jamilah Abdur-Rahim

    Full Text Available This paper presents a study on multi-modal human emotional state detection while riding a powered wheelchair (PMV; Personal Mobility Vehicle in an indoor labyrinth-like environment. The study reports findings on the habituation of human stress response during self-driving. In addition, the effects of "loss of controllability", change in the role of the driver to a passenger, are investigated via an autonomous driving modality. The multi-modal emotional state detector sensing framework consists of four sensing devices: electroencephalograph (EEG, heart inter-beat interval (IBI, galvanic skin response (GSR and stressor level lever (in the case of autonomous riding. Physiological emotional state measurement characteristics are organized by time-scale, in terms of capturing slower changes (long-term and quicker changes from moment-to-moment. Experimental results with fifteen participants regarding subjective emotional state reports and commercial software measurements validated the proposed emotional state detector. Short-term GSR and heart signal characterizations captured moment-to-moment emotional state during autonomous riding (Spearman correlation; ρ = 0.6, p < 0.001. Short-term GSR and EEG characterizations reliably captured moment-to-moment emotional state during self-driving (Classification accuracy; 69.7. Finally, long-term GSR and heart characterizations were confirmed to reliably capture slow changes during autonomous riding and also of emotional state during participant resting state. The purpose of this study and the exploration of various algorithms and sensors in a structured framework is to provide a comprehensive background for multi-modal emotional state prediction experiments and/or applications. Additional discussion regarding the feasibility and utility of the possibilities of these concepts are given.

  1. 26 CFR 301.6229(c)(2)-1T - Substantial omission of income (temporary).

    Science.gov (United States)

    2010-04-01

    ....6229(c)(2)-1T Substantial omission of income (temporary). (a) Partnership return—(1) General rule. (i) If any partnership omits from the gross income stated in its return an amount properly includible... omitted from gross income if information sufficient to apprise the Commissioner of the nature and amount...

  2. 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.

  3. The Mobility of Italy’s Middle Income Group

    Directory of Open Access Journals (Sweden)

    Chiara Assunta Ricci

    2016-06-01

    Full Text Available The bulk of economic studies on income distribution focus on the poor and/or on the rich, mostly ignoring those who fall between these two categories. Research on the polarisation of incomes reverses this perspective, considering the middle-income group as a crucial element of analysis. The exploration of the income dynamics of the middle-income group is particularly relevant in the case of Italy. There, it has helped explaining the gap between the empirical evidence of stability in the main distributional indices and the worsening of confidence and expectations among Italian households since the 2000s, already before the crisis. This paper investigates the drivers of mobility of the middle-income group in Italy during the recent recession, with the aim of assessing the changes in the vulnerability of this group to downward mobility. Our findings reveal a general impoverishment of the middle-income group due to the recession and highlight an increasing rigidity of the Italian social structure. Lower entry and exit rates between groups emerge after 2008, possibly due to a growing weakness of the welfare state and the increasing inability of families to cope with unforeseen financial difficulties. JEL: D31; D63; I32

  4. Cost Effectiveness of the Earned Income Tax Credit as a Health Policy Investment.

    Science.gov (United States)

    Muennig, Peter A; Mohit, Babak; Wu, Jinjing; Jia, Haomiao; Rosen, Zohn

    2016-12-01

    Lower-income Americans are suffering from declines in income, health, and longevity over time. Income and employment policies have been proposed as a potential non-medical solution to this problem. An interrupted time series analysis of state-level incremental supplements to the Earned Income Tax Credit (EITC) program was performed using data from 1993 to 2010 Behavioral Risk Factor Surveillance System surveys and state-level life expectancy. The cost effectiveness of state EITC supplements was estimated using a microsimulation model, which was run in 2015. Supplemental EITC programs increased health-related quality of life and longevity among the poor. The program costs about $7,786/quality-adjusted life-year gained (95% CI=$4,100, $13,400) for the average recipient. This ratio increases with larger family sizes, costing roughly $14,261 (95% CI=$8,735, $19,716) for a family of three. State supplements to EITC appear to be highly cost effective, but randomized trials are needed to confirm these findings. Copyright © 2016 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

  5. 26 CFR 1.863-3A - Income from the sale of personal property derived partly from within and partly from without the...

    Science.gov (United States)

    2010-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30, 1996 § 1.863-3A Income from the sale...) General—(1) Classes of income. Income from the sale of property to which paragraph (b) (2) and (3) of § 1...

  6. What if Member States Subjected Non-Resident Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

    NARCIS (Netherlands)

    M.F. de Wilde (Maarten)

    2011-01-01

    textabstractIn this article, the author seeks to illustrate, through examples dealing with cross-border business losses, what the result would be if Member States were to subject non-resident taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax

  7. Association of hearing loss with decreased employment and income among adults in the United States.

    Science.gov (United States)

    Jung, David; Bhattacharyya, Neil

    2012-12-01

    We evaluated the association of hearing loss with employment and income in adults. Patients with a coded diagnosis of hearing loss were identified from the 2006 and 2008 Medical Expenditure Panel Survey linked household and medical conditions files and compared to patients without hearing loss. Differences in employment, wage income, and Supplemental Security Income were evaluated with multivariate regression models after adjustment for several demographic and Charlson comorbidity variables. An estimated 933,921 +/- 88,474 adults were identified with hearing loss (54.7% of whom were male; mean age for all, 51.0 years). Patients with hearing loss were more likely to be unemployed or partly unemployed than those without hearing loss (adjusted odds ratio, 2.2; p hearing loss were less likely to have any wage income than those without hearing loss (adjusted odds ratio, 2.5; p hearing loss earned a mean wage of $23,481 +/- $3,366, versus $31,272 +/- $517 for the population without hearing loss (difference in wages, $7,791; p hearing loss and receiving Supplemental Security Income was not significant (p = 0.109). Adults with hearing loss are more likely to be unemployed and on average earn significantly less wage income than adults without hearing loss. Further work is needed to determine the potential impact of treatment on these differences.

  8. Higher Income and Integration into the Workforce Are the Main Factors Associated with Quality of Life in Acromegalic Patients in Northeastern Brazil.

    Science.gov (United States)

    GuimarãesSá, Adriana Maria; Ferreira, Pedro Antônio Muniz; Souza, Marinilde Teles; Nascimento, Gilvan Cortês; da Silva Pereira Damianse, Sabrina; de Carvalho Rocha, Viviane Chaves; Dos Santos Faria, Manuel; de Souza Paiva Ferreira, Adalgisa

    2018-01-01

    To identify the factors associated with quality of life in patients with acromegaly with follow-up at the referral service in neuroendocrinology of the state of Maranhão, northeast Brazil. The Acromegaly Quality of Life Questionnaire (Acro-QoL) was used. Factors independently associated with quality of life were identified using multivariate linear regression, with p values integrated into the job market and quality of life scores in the overall domain ( β = 0.288, p = 0.003), psychological domain ( β = 0.291, p = 0.032), and personal relationship domain ( β = 0.314, p = 0.019). We also observed a positive association with income and the quality of life scores in all domains as follows: overall domain ( β = 0.037, p = 0.003), physical domain ( β = 0.988, p = 0.001), psychological domain ( β = 0.342, p = 0.008), physical appearance domain ( β = 0.270, p = 0.049), and personal relationship domain ( β = 0.315, p = 0.012). For patients with acromegaly living in one of the least developed regions of Brazil, integration into the job market and a higher income were associated with a better quality of life.

  9. The Attribution of Income in the Netherlands and the United Kingdom

    NARCIS (Netherlands)

    Wheeler, J.

    2011-01-01

    This article undertakes an extensive comparison of the domestic law of the Netherlands and the United Kingdom in respect of the attribution of income to a person for tax purposes. After a general introduction to both countries, the article looks at a series of specific situations in which the

  10. Labor and Transfer Income and Older Women's Work: Estimates From the United States

    OpenAIRE

    Philip de Jong; Robert Haveman; Barbara Wolfe

    1988-01-01

    This paper deals with the effects of labor and transfer incomes as determinants of older women's labor force participation. It examines the responsiveness of women aged 48-62 to the level of income available from both work and public transfer programs when deciding between work and nonwork options. The main focus is on whether the availability and generosity of disability-related transfers affects the labor supply of these women. A maximum-likelihood model is estimated separately for heads of...

  11. Incidence of End-Stage Renal Disease Attributed to Diabetes Among Persons with Diagnosed Diabetes - United States and Puerto Rico, 2000-2014.

    Science.gov (United States)

    Burrows, Nilka Rios; Hora, Israel; Geiss, Linda S; Gregg, Edward W; Albright, Ann

    2017-11-03

    During 2014, 120,000 persons in the United States and Puerto Rico began treatment for end-stage renal disease (ESRD) (i.e., kidney failure requiring dialysis or transplantation) (1). Among these persons, 44% (approximately 53,000 persons) had diabetes listed as the primary cause of ESRD (ESRD-D) (1). Although the number of persons initiating ESRD-D treatment each year has increased since 1980 (1,2), the ESRD-D incidence rate among persons with diagnosed diabetes has declined since the mid-1990s (2,3). To determine whether ESRD-D incidence has continued to decline in the United States overall and in each state, the District of Columbia (DC), and Puerto Rico, CDC analyzed 2000-2014 data from the U.S. Renal Data System and the Behavioral Risk Factor Surveillance System. During that period, the age-standardized ESRD-D incidence among persons with diagnosed diabetes declined from 260.2 to 173.9 per 100,000 diabetic population (33%), and declined significantly in most states, DC, and Puerto Rico. No state experienced an increase in ESRD-D incidence rates. Continued awareness of risk factors for kidney failure and interventions to improve diabetes care might sustain and improve these trends.

  12. Influence of Emotional States on the Functioning of Perceptual Sphere and Characteristics of the Personality

    Directory of Open Access Journals (Sweden)

    Polyakova Irina Vadimovna

    2015-09-01

    Full Text Available The article deals with the psychological interplay between the formation of perceptual skills and personal qualities. The purpose of the study was to determine the characteristics of this relationship during playback of a given sample in different emotional states. It is hypothesized that there is a connection between such personal qualities as a spontaneous aggressiveness, depression, irritability, emotional lability and peculiarities of functioning of sensory-perceptual sphere during playback of a given sample. 55 students of the Smolensk State University took part in the study. The instrumentation consisted of FPI techniques, ITO, R. Plutchik and measurement precision motor skills in different emotional states of the subject. In the experimental part of the work the special research tool specifically created for the given aim was used; it measured errors when playing a sample of the right and left hand of the subject which then was correlated with the results of the survey recipients. Comparative mapping of indicators of pressure on the levers of the meter in different hands clarified their specific contribution to skill formation and its strong correlation with psychological features of a person. The authors made conclusion that the change of emotional state transforms the perception of the sample; in a state of emotional arousal the errors of the right hand when playing the sample increase more rapidly than the errors of the left hand compared with similar work in the state that recipients assessed as normal working conditions; changes in emotional state affect the fidelity of a given sample; examinees do not fully appreciated errors in reproducing the set of standards.

  13. What if Member States Subjected Non-Resident Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

    OpenAIRE

    Wilde, Maarten

    2011-01-01

    textabstractIn this article, the author seeks to illustrate, through examples dealing with cross-border business losses, what the result would be if Member States were to subject non-resident taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption method.

  14. Income tax considerations for forest landowners in the South: a case study on tax planning

    Science.gov (United States)

    Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

    1999-01-01

    Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

  15. 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.

  16. The Concept of Basic Income: Global Experience and Implementation Possibilities in Lithuania

    Directory of Open Access Journals (Sweden)

    Algimantas Laurinavičius

    2016-06-01

    Full Text Available The article gives an overview of universal basic income as one of the instruments of the asset-based policy, analyses its theoretical concept and practical examples. Latest trends in Europe, especially in Finland and Switzerland, are overviewed and possibilities to implement such an instrument in Lithuania are evaluated. Research methods of scientific literature analysis, comparative and logical analysis of statistical data, data grouping and presentation were used. Article finds out that the concept of basic income is being implemented on a small scale in the US state of Alaska and in a small autonomous territory of China – Macao. Finland and Switzerland are determined to fully implement the concept of basic income by providing monthly benefits to all their citizens. Although Lithuania is categorized as a country with high income inequality and high level of poverty risk, currently it is not possible to implement the concept of basic income in Lithuania: the state social insurance fund budget would not be able to fund sufficient benefits, and the benefits that could be provided by the budget would not comply with the objectives of the concept of basic income.

  17. Securing Fatherhood through Kin Work: A Comparison of Black Low-Income Fathers and Families in South Africa and the United States

    Science.gov (United States)

    Madhavan, Sangeetha; Roy, Kevin

    2012-01-01

    In this article, the authors examine how low-income Black men in South Africa and the United States work with their kin to secure fathering and ensure the well-being of children. They use ethnographic and life history data on men who fathered children from 1992 to 2005 to demonstrate how fathers' roles as kin workers enable them to meet culturally…

  18. 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...

  19. Income change alters default mode network connectivity for adolescents in poverty.

    Science.gov (United States)

    Weissman, David G; Conger, Rand D; Robins, Richard W; Hastings, Paul D; Guyer, Amanda E

    2018-04-01

    Experiencing poverty during childhood and adolescence may affect brain function. However, income is dynamic, and studies have not addressed whether income change relates to brain function. In the present study, we investigated whether intrinsic functional connectivity of default mode network (DMN) regions was influenced by mean family income and family income change. Parents of 68 Mexican-origin adolescents (35 females) reported family income annually when adolescents were 10-16 years old. Intercept and slope of income at each of these ages were calculated for each participant. At age 16 years, adolescents completed a resting state functional neuroimaging scan. Adolescents from high and low income families did not differ in their functional connectivity, but for adolescents in families with lower incomes, their connectivity patterns depended on their income slope. Low-income adolescents whose income increased demonstrated greater connectivity between the posterior cingulate cortex (PCC) and the medial prefrontal cortex (mPFC), both DMN regions, and between the PCC and the right inferior frontal gyrus. Increases in income were associated with greater connectivity of the mPFC with the right inferior frontal gyrus and the left superior parietal lobule regardless of mean income. Increases in income, especially among adolescents in poverty, may alleviate stressors, influencing the development of brain networks. Copyright © 2018 The Authors. Published by Elsevier Ltd.. All rights reserved.

  20. Does early-life income inequality predict self-reported health in later life? Evidence from the United States.

    Science.gov (United States)

    Lillard, Dean R; Burkhauser, Richard V; Hahn, Markus H; Wilkins, Roger

    2015-03-01

    We investigate the association between adult health and the income inequality they experienced as children up to 80 years earlier. Our inequality data track shares of national income held by top percentiles from 1913 to 2009. We average those data over the same early-life years and merge them to individual data from the Panel Study of Income Dynamics data for 1984-2009. Controlling for demographic and economic factors, we find both men and women are statistically more likely to report poorer health if income was more unequally distributed during the first years of their lives. The association is robust to alternative specifications of income inequality and time trends and remains significant even when we control for differences in overall childhood health. Our results constitute prima facie evidence that adults' health may be adversely affected by the income inequality they experienced as children. Copyright © 2014 Elsevier Ltd. All rights reserved.

  1. [Mental income inequality: a "virus" which affects health and happiness].

    Science.gov (United States)

    Bouffard, Léandre; Dubé, Micheline

    2013-01-01

    The purpose of this paper is to demonstrate the impact of income inequality on various indexes of mental health and on happiness in wealthy nations. Initially, the unequal distribution of income is documented in wealthy nations, especially in the United States of America. After the World War II, income equality was at a level never reached before, but since the eighties, income inequality has raised dramatically in many industrialized countries. The 2008 crisis has worsened the situation in many of them, particularly in the United States. Furthermore, prejudices have increased against women, Blacks, Spanish-speakers and those who receive social welfare. A selective review of the literature is made in order to document the impact of income inequality on a few indicators of mental health (from WHO, UN, UNICEF, OCDE and World Bank) and on happiness, defined here as life satisfaction. Income inequality is positively related to the following indexes: Index of Mental Illness from the WHO (0.73), Index of the United Nations' Office on Drug Consumption (0.63) and a composite Index of ten psychosocial problems, constituted by Wilkinson and Pickett, 2013 (0.87). On the other hand, income inequality is negatively associated to the UNICEF Index of Child Well-Being (-0.71). Furthermore, the level of anxiety and of depression is higher in countries where income inequality is greater. The correlation between happiness and income inequality in the 23 wealthy nations is -0.48; this correlation becomes -0.41 after control of the effect of the GNP (Gross National Product). These results support the idea that it is relative income - not absolute income - which matters in the evaluation of our life and of our happiness. In underdeveloped nations, any increase in GNP promotes the well-being of the citizens; whereas in wealthy nations, it is the equality of the distribution that is more important. Many arguments supporting the causal relation from income inequality to psychosocial

  2. 22 CFR 92.75 - Services in connection with income tax returns.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Services in connection with income tax returns. 92.75 Section 92.75 Foreign Relations DEPARTMENT OF STATE LEGAL AND RELATED SERVICES NOTARIAL AND RELATED SERVICES Miscellaneous Notarial Services § 92.75 Services in connection with income tax returns...

  3. Taxation of income from tourists’ accommodation: case of Romanian boarding houses

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2012-12-01

    Full Text Available This paper presents the main aspects regarding taxation of income which the boarding houses’ owners get from tourists’ accommodation services. Whether they unfold the activity as legal person or obtain receipts as natural person, the boarding houses’ owners must pay tax to the budget. The tax calculation, term of payment, submission of tax declaration, these are some issues approached in this paper. The level of taxation affects accommodation tariffs and so their competitiveness. The fiscal optimization represents a very important aspect for business administration, irrespective of size of the economic entity.

  4. Is the UN Convention on the Rights of Persons with Disabilities Impacting Mental Health Laws and Policies in High-Income Countries? A Case Study of Implementation in Canada.

    Science.gov (United States)

    Hoffman, Steven J; Sritharan, Lathika; Tejpar, Ali

    2016-11-11

    Persons with psychosocial disabilities face disparate access to healthcare and social services worldwide, along with systemic discrimination, structural inequalities, and widespread human rights abuses. Accordingly, many people have looked to international human rights law to help address mental health challenges. On December 13, 2006, the United Nations formally adopted the Convention on the Rights of Persons with Disabilities (CRPD) - the first human rights treaty of the 21st century and the fastest ever negotiated. This study assesses the CRPD's potential impact on mental health systems and presents a legal and public policy analysis of its implementation in one high-income country: Canada. As part of this analysis, a critical review was undertaken of the CRPD's implementation in Canadian legislation, public policy, and jurisprudence related to mental health. While the Convention is clearly an important step forward, there remains a divide, even in Canada, between the Convention's goals and the experiences of Canadians with disabilities. Its implementation is perhaps hindered most by Canada's reservations to Article 12 of the CRPD on legal capacity for persons with psychosocial disabilities. The overseeing CRPD Committee has stated that Article 12 only permits "supported decision-making" regimes, yet most Canadian jurisdictions maintain their "substitute decision-making" regimes. This means that many Canadians with mental health challenges continue to be denied legal capacity to make decisions related to their healthcare, housing, and finances. But changes are afoot: new legislation has been introduced in different jurisdictions across the country, and recent court decisions have started to push policymakers in this direction. Despite the lack of explicit implementation, the CRPD has helped to facilitate a larger shift in social and cultural paradigms of mental health and disability in Canada. But ratification and passive implementation are not enough. Further

  5. Depression in Low-Income Elementary School Children in South Korea: Gender Differences

    Science.gov (United States)

    Lee, Gyungjoo; McCreary, Linda; Kim, Mi Ja; Park, Chang Gi; Jun, Won Hee; Yang, Soo

    2013-01-01

    This study examined depression in low-income elementary school children and identified gender differences in factors that influence depression from an ecological perspective. Participants were 262 first- to sixth-grade children recruited from six Korean community centers. Personal factors were anxiety and self-concept. Environmental factors…

  6. Trends in the economic consequences of marital and cohabitation dissolution in the United States.

    Science.gov (United States)

    Tach, Laura M; Eads, Alicia

    2015-04-01

    Mothers in the United States use a combination of employment, public transfers, and private safety nets to cushion the economic losses of romantic union dissolution, but changes in maternal labor force participation, government transfer programs, and private social networks may have altered the economic impact of union dissolution over time. Using nationally representative panels from the Survey of Income and Program Participation (SIPP) from 1984 to 2007, we show that the economic consequences of divorce have declined since the 1980s owing to the growth in married women's earnings and their receipt of child support and income from personal networks. In contrast, the economic consequences of cohabitation dissolution were modest in the 1980s but have worsened over time. Cohabiting mothers' income losses associated with union dissolution now closely resemble those of divorced mothers. These trends imply that changes in marital stability have not contributed to rising income instability among families with children, but trends in the extent and economic costs of cohabitation have likely contributed to rising income instability for less-advantaged children.

  7. Trends in depression among low-income mothers in the United States, 2005-2015.

    Science.gov (United States)

    Oh, Sehun; Salas-Wright, Christopher P; Vaughn, Michael G

    2018-08-01

    Prior research has examined the association between low-income status and maternal depression; however, important questions remain in terms of trends in the prevalence of major depressive episodes (MDE) and treatment seeking among mothers in the United States. The objective of the present study is to examine trends in MDE among low-income mothers and explore perceived barriers to mental health treatment seeking. Using data from the National Survey on Drug Use and Health (NSDUH; 2005-2015), we examined the prevalence of past-year MDE among mothers living in poverty (0-99% federal poverty line [FPL]; n = 23,264) and near-poverty (100-200% FPL; n = 21,655). Consistent with the Center for Disease Control and Prevention (CDC) guidelines, we conducted survey-adjusted logistic regression analyses to examine the significance of survey year in relation to MDE while controlling for key social demographic correlates. The overall decreasing MDE trend was found only among mothers in near-poverty, not mothers in poverty. Only for mothers in poverty, financial (AOR = 0.70, 95% CI = 0.52-0.95) and information barriers (AOR = 0.53, 95% CI = 0.39-0.73) were associated with mental health service use. Self-reports of depressive symptoms and service receipt may have led to over or underreporting due to recall or social desirability bias. Additionally, NSDUH data are cross-sectional and thereby limit our ability to make causal inferences. Greater attention should be paid to the prevention/treatment of depression among mothers in poverty. Efforts may include expanding financial assistance for mental health service use and educational campaigns to increase awareness of services available. Copyright © 2018 Elsevier B.V. All rights reserved.

  8. IMPORTANT -Declaration of income for 2001-

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The local French tax authorities confirm that, in view of the particular procedure for income declaration for CERN members of the personnel, this year CERN income (as stated in the certificate of CERN remuneration provided by the Organization) may be exceptionally declared in either French Francs, or Euros (clearly specifying the currency selected). Practical information concerning the procedure for income declaration may be obtained at the following local information desks : Trésorerie de Gex: Tuesday 12 March 9 a.m. to 122 to 4 p.m. Trésoreriede Ferney: Monday 18 March 9 a.m. to 122 to 4 p.m. Trésoreriede Divonne: Thursday 21 March 9 a.m. to 122 to 4 p.m. French tax authorities have also organised the following information services:Web site Minitel: 3615 IR Service Vocal Server: 08 36 67 10 10 Telephone information: 08 20 32 42 52 Human Resources Division Tel. 72838

  9. A Portrait of Low-Income Migrants in Contemporary Qatar

    OpenAIRE

    GARDNER, ANDREW; GARDNER, ANDREW; PESSOA, SILVIA; DIOP, ABDOULAYE; AL-GHANIM, KALTHAM; LE TRUNG, KIEN; HARKNESS, LAURA

    2013-01-01

    Though transnational labor migration in the Gulf States has increasingly been of scholarly interest, that scholarship has to date relied largely on qualitative ethnographic methodologies or small non-representative sampling strategies. This paper presents the findings of a large representative sample of low-income migrant laborers in Qatar. The data describe the basic characteristics of the low-income migrant population in Qatar, the process by which migrants obtain employment, the frequency ...

  10. The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption.

    OpenAIRE

    Picciotto, Salomone

    2007-01-01

    For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax capacity has been restricted which has weakened their governance. However, the income tax has been damaged by the loss of social solidarity with the growth of income inequalities, and the increasing difficulty of taxing income from capital. The ...

  11. Currency Exchange Results - What If Member States Subjected Taxpayers to Unlimited Income Taxation Whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

    NARCIS (Netherlands)

    M.F. de Wilde (Maarten)

    2011-01-01

    textabstractThe author, in this article, examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption with regard to how such an approach would affect the cross-border taxation of

  12. Intra-Firm Transactions: What if Member States Subjected Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

    NARCIS (Netherlands)

    M.F. de Wilde (Maarten)

    2011-01-01

    textabstractIn this article, the author examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption from the perspective of how such an approach would affect the cross-border

  13. A cross-national comparison of income gradients in oral health quality of life in four welfare states: application of the Korpi and Palme typology.

    LENUS (Irish Health Repository)

    Sanders, A E

    2009-07-01

    The extent to which welfare states may influence health outcomes has not been explored. It was hypothesised that policies which target the poor are associated with greater income inequality in oral health quality of life than those that provide earnings-related benefits to all citizens.

  14. 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

  15. Using the median and the mean of the income to establish the poverty lines

    OpenAIRE

    Maria Livia Stefanescu; Stefan Stefanescu

    2014-01-01

    One of the methods to estimate the poverty level inside a given population is based on how to define the poverty line values. Each person having his income under the poverty threshold will be considered to be poor. In the literature we distinguish at least three approaches: to evaluate the absolute poverty line, to find a relative poverty threshold depending on the main indicators of the income distribution in the analyzed community or to assume a subjective point of view. The procedures for ...

  16. Labour Force Participation Rates of Older Persons: An International Comparison.

    Science.gov (United States)

    Clark, Robert L.; Anker, Richard

    1990-01-01

    Using data from 151 countries, labor force participation of older men and women was analyzed and related to economic, demographic, and policy variables. Reduced participation rates are related to increased income levels, structural changes, social security programs, and, for men, the ratio of older persons to persons of standard working age. (SK)

  17. Nurses' personal and ward accountability and missed nursing care: A cross-sectional study.

    Science.gov (United States)

    Srulovici, Einav; Drach-Zahavy, Anat

    2017-10-01

    Missed nursing care is considered an act of omission with potentially detrimental consequences for patients, nurses, and organizations. Although the theoretical conceptualization of missed nursing care specifies nurses' values, attitudes, and perceptions of their work environment as its core antecedents, empirical studies have mainly focused on nurses' socio-demographic and professional attributes. Furthermore, assessment of missed nursing care has been mainly based on same-source methods. This study aimed to test the joint effects of personal and ward accountability on missed nursing care, by using both focal (the nurse whose missed nursing care is examined) and incoming (the nurse responsible for the same patients at the subsequent shift) nurses' assessments of missed nursing care. A cross-sectional design, where nurses were nested in wards. A total of 172 focal and 123 incoming nurses from 32 nursing wards in eight hospitals. Missed nursing care was assessed with the 22-item MISSCARE survey using two sources: focal and incoming nurses. Personal and ward accountability were assessed by the focal nurse with two 19-item scales. Nurses' socio-demographics and ward and shift characteristics were also collected. Mixed linear models were used as the analysis strategy. Focal and incoming nurses reported occasional missed nursing care of the focal nurse (Mean=1.87, SD=0.71 and Mean=2.09, SD=0.84, respectively; r=0.55, ppersonal socio-demographic characteristics, higher personal accountability was significantly associated with decreased missed care (β=-0.29, p0.05). The interaction effect was significant (β=-0.31, ppersonal accountability and missed nursing care. Similar patterns were obtained for the incoming nurses' assessment of focal nurse's missed care. Use of focal and incoming nurses' missed nursing care assessments limited the common source bias and strengthened our findings. Personal and ward accountability are significant values, which are associated with

  18. Influence of personality, age, sex, and estrous state on chimpanzee problem-solving success

    DEFF Research Database (Denmark)

    Hopper, Lydia M; Price, Sara A; Freeman, Hani D

    2014-01-01

    Despite the importance of individual problem solvers for group- and individual-level fitness, the correlates of individual problem-solving success are still an open topic of investigation. In addition to demographic factors, such as age or sex, certain personality dimensions have also been revealed...... as reliable correlates of problem-solving by animals. Such correlates, however, have been little-studied in chimpanzees. To empirically test the influence of age, sex, estrous state, and different personality factors on chimpanzee problem-solving, we individually tested 36 captive chimpanzees with two novel...... with the luteinizing hormone surge of a female's estrous cycle) and again when it was detumescent. Although we found no correlation between the chimpanzees' success with either puzzle and their age or sex, the chimpanzees' personality ratings did correlate with responses to the novel foraging puzzles. Specifically...

  19. Sociodemographic Predictors of Vaccination Exemptions on the Basis of Personal Belief in California.

    Science.gov (United States)

    Yang, Y Tony; Delamater, Paul L; Leslie, Timothy F; Mello, Michelle M

    2016-01-01

    We examined the variability in the percentage of students with personal belief exemptions (PBEs) from mandatory vaccinations in California schools and communities according to income, education, race, and school characteristics. We used spatial lag models to analyze 2007-2013 PBE data from the California Department of Public Health. The analyses included school- and regional-level models, and separately examined the percentage of students with exemptions in 2013 and the change in percentages over time. The percentage of students with PBEs doubled from 2007 to 2013, from 1.54% to 3.06%. Across all models, higher median household income and higher percentage of White race in the population, but not educational attainment, significantly predicted higher percentages of students with PBEs in 2013. Higher income, White population, and private school type significantly predicted greater increases in exemptions from 2007 to 2013, whereas higher educational attainment was associated with smaller increases. Personal belief exemptions are more common in areas with a higher percentage of White race and higher income.

  20. Access to housing subsidies, housing status, drug use and HIV risk among low-income U.S. urban residents

    Directory of Open Access Journals (Sweden)

    Dickson-Gomez Julia

    2011-11-01

    Full Text Available Abstract Background Much research has shown an association between homelessness and unstable housing and HIV risk but most has relied on relatively narrow definitions of housing status that preclude a deeper understanding of this relationship. Fewer studies have examined access to housing subsidies and supportive housing programs among low-income populations with different personal characteristics. This paper explores personal characteristics associated with access to housing subsidies and supportive housing, the relationship between personal characteristics and housing status, and the relationship between housing status and sexual risk behaviors among low-income urban residents. Methods Surveys were conducted with 392 low-income residents from Hartford and East Harford, Connecticut through a targeted sampling plan. We measured personal characteristics (income, education, use of crack, heroin, or cocaine in the last 6 months, receipt of welfare benefits, mental illness diagnosis, arrest, criminal conviction, longest prison term served, and self-reported HIV diagnosis; access to housing subsidies or supportive housing programs; current housing status; and sexual risk behaviors. To answer the aims above, we performed univariate analyses using Chi-square or 2-sided ANOVA's. Those with significance levels above (0.10 were included in multivariate analyses. We performed 2 separate multiple regressions to determine the effects of personal characteristics on access to housing subsidies and access to supportive housing respectively. We used multinomial main effects logistic regression to determine the effects of housing status on sexual risk behavior. Results Being HIV positive or having a mental illness predicted access to housing subsidies and supportive housing, while having a criminal conviction was not related to access to either housing subsidies or supportive housing. Drug use was associated with poorer housing statuses such as living on the

  1. 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.

  2. Income Distribution and Economic Well-Being within European Families

    DEFF Research Database (Denmark)

    Bonke, Jens

    well-being declines and wives raises the more she earns relatively to him. However, the relationships are often of an inversed u-shaped form for both sexes with men getting the highest well-being at an earlier stage than women. Within the Scandinavian welfare state regime this preferred distribution......-shaped relationship between the distribution of income and men and women’s economic well-being.......The article analyses the distribution of income within European families and the consequences for the spouses’ economic well-being. Thus, many studies have shown that women nowadays participate on the labour market in an increasing number resulting in a more equal distribution of income within...

  3. Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection

    Science.gov (United States)

    Vargas Bustamante, Arturo; Shimoga, Sandhya V.

    2018-01-01

    Background: As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. Methods: This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-income economies and compares findings with those of 24 high-income economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated income elasticity of health expenditure in middle-income countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-income countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties. Results: The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-income countries (51 per unit-growth in GDP) and high-income countries (50 per unit-growth in GDP). In contrast with previous research that has found that income elasticity of health spending in middle-income countries is larger than in high-income countries, our findings show that

  4. A State-of-the-Art Review: Personalization of Tinnitus Sound Therapy.

    Science.gov (United States)

    Searchfield, Grant D; Durai, Mithila; Linford, Tania

    2017-01-01

    Background: There are several established, and an increasing number of putative, therapies using sound to treat tinnitus. There appear to be few guidelines for sound therapy selection and application. Aim: To review current approaches to personalizing sound therapy for tinnitus. Methods: A "state-of-the-art" review (Grant and Booth, 2009) was undertaken to answer the question: how do current sound-based therapies for tinnitus adjust for tinnitus heterogeneity? Scopus, Google Scholar, Embase and PubMed were searched for the 10-year period 2006-2016. The search strategy used the following key words: "tinnitus" AND "sound" AND "therapy" AND "guidelines" OR "personalized" OR "customized" OR "individual" OR "questionnaire" OR "selection." The results of the review were cataloged and organized into themes. Results: In total 165 articles were reviewed in full, 83 contained sufficient details to contribute to answering the study question. The key themes identified were hearing compensation, pitched-match therapy, maskability, reaction to sound and psychosocial factors. Although many therapies mentioned customization, few could be classified as being personalized. Several psychoacoustic and questionnaire-based methods for assisting treatment selection were identified. Conclusions: Assessment methods are available to assist clinicians to personalize sound-therapy and empower patients to be active in therapy decision-making. Most current therapies are modified using only one characteristic of the individual and/or their tinnitus.

  5. Personality, social background, and occupational career success

    NARCIS (Netherlands)

    Gelissen, John; Graaf, Paul M. de

    2006-01-01

    Pooled cross-sectional and life-history data from the Dutch Family Survey 1998 and 2000 (N = 4000) were used to investigate whether personality was directly related to income attainment and occupational career transitions after controlling for human capital indicators, working hours, and parental

  6. Electronic Payment Adoption in the Banking Sector of Low-Income Countries

    OpenAIRE

    Teshome Alemu; Tridib Bandyopadhyay; Solomon Negash

    2015-01-01

    Banks in low-income countries are launching e-banking services such as Internet banking, SMS banking, ATM banking, card banking, point of sales (PoS) and mobile banking. Among these planned services, ATM is the most matured service in many private and state owned banks in Ethiopia. ATM is a recent phenomenon in low-income countries (; ), and is still being introduced in financial sectors in low-income countries (Angeli, 2008; ) making investigation of factors of ICT technology adoption in low...

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

    Science.gov (United States)

    Mode, Nicolle A; Evans, Michele K; Zonderman, Alan B

    2016-01-01

    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 (pinequality 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.

  8. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Science.gov (United States)

    2010-01-01

    ... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for..., State, local, and foreign taxes based upon net income, computed at the normal tax and surtax rates in... carryback of losses in the year in which the loss occurs, credits for the carry-forward of losses in the...

  9. Incidence of end-stage renal disease attributed to diabetes among persons with diagnosed diabetes --- United States and Puerto Rico, 1996-2007.

    Science.gov (United States)

    2010-10-29

    During 2007, approximately 110,000 persons in the United States and Puerto Rico began treatment for end-stage renal disease (ESRD) (i.e., kidney failure requiring dialysis or transplantation). Diabetes is the leading cause of ESRD in the United States, accounting for 44% of new cases in 2007. Although the number of persons initiating treatment for kidney failure each year who have diabetes listed as a primary cause (ESRD-D) has increased since 1996, ESRD-D incidence among persons with diagnosed diabetes has declined since 1996. To determine whether this decline occurred in every U.S. region and in every state, CDC analyzed 1996-2007 data from the U.S. Renal Data System (USRDS) and the Behavioral Risk Factor Surveillance System (BRFSS). During the period, the age-adjusted rate of ESRD-D among persons with diagnosed diabetes declined 35% overall, from 304.5 to 199.1 per 100,000 persons with diagnosed diabetes, and declined in all U.S. regions and in most states. No state showed a significant increase in the age-adjusted ESRD-D rate. Continued awareness of risk factors for kidney failure and interventions to improve diabetes care are needed to sustain and improve these trends.

  10. An analysis of changes in Chinese migrants' income.

    Science.gov (United States)

    Wang, Y

    1990-01-01

    Migration in China is analyzed in terms of migration income, the effect of changes in income on migratory behavior before and after economic reforms, and a comparison of migrants' income by city size (metropolis; large, medium, or small city; and town). Data were obtained from the 1986 sample survey of 74 cities and towns and population migration. Migration is defined as crossing over an administrative urban area from an original place of residence for more than 1 year, regardless of whether the residence permit was changes or not. Monthly income/capita in 1978 and 1986 is the income measure. Correlations between income and migration generated by the Q index reveal that there is a positive correlation between migratory behavior and individual income in the urban population such that migrants income is higher than nonmigrants. The correlation becomes stronger over time, such that migrants' income is higher in 1986 than nonmigrants' in 1986. Correlation in 1978 was .191 and .341 in 1986, which indicates a weak relationship. The interpretation is that migrants move to increase income level, which is supported by research in the US and the USSR. The cultural and age composition of the migrant population also suggests that those with stronger capabilities are migrants. There is also regional disparity in workers' salaries, and the permit system before 1978 was restrictive. The stronger correlation in 1986 is attributed to policy changes and an increased level of socioeconomic development and ownership structure. The generally weak correlation is attributed to the state of developing economy where there does not yet exist full scale freedom of mobility, a full scale open labor market, or full scale competition for employment. There are 2 categories of population employment: salaried employees and gross national product i.e., one sector is protected by state economic and social welfare policies and another sector which is under restrictions. This phenomena is explicated

  11. Is wealthier always healthier in poor countries? The health implications of income, inequality, poverty, and literacy in India.

    Science.gov (United States)

    Rajan, Keertichandra; Kennedy, Jonathan; King, Lawrence

    2013-07-01

    Standard policy prescriptions for improving public health in less developed countries (LDCs) prioritise raising average income levels over redistributive policies since it is widely accepted that 'wealthier is healthier'. It is argued that income inequality becomes a significant predictor of public health only after the 'epidemiological transition'. This paper tests this theory in India, where rising income levels have not been matched by improvements in public health. We use state-, district-, and individual-level data to investigate the relationship between infant and under-five mortality, and average income, poverty, income inequality, and literacy. Our analysis shows that at both state- and district-level public health is negatively associated with average income and positively associated with poverty. But, at both levels, controlling for poverty and literacy renders average income statistically insignificant. At state-level, only literacy remains a significant and negative predictor. At the less aggregated district-level, both poverty and literacy predict public health but literacy has a stronger effect than poverty. Inequality does not predict public health at state- or district-levels. At the individual-level, however, it is a strong predictor of self-reported ailment, even after we control for district average income, individual income, and individual education. Our analysis suggests that wealthier is indeed healthier in India - but only to the extent that high average incomes reflect low poverty and high literacy. Furthermore, inequality has a strong effect on self-reported health. Standard policy prescriptions, then, need revision: first, alleviating poverty may be more effective than raising average income levels; second, non-income goods like literacy may make an important contribution to public health; and third, policy should be based on a broader understanding of societal well-being and the factors that promote it. Copyright © 2013 Elsevier Ltd. All

  12. Income Inequality and Health Status in the United States: Evidence from the Current Population Survey.

    Science.gov (United States)

    Mellor, Jennifer M.; Milyo, Jeffrey

    2002-01-01

    Current Population Survey data on self-reported health status and income for the general population and those in poverty were analyzed. No consistent association was found between income inequality and individual health status. Previous findings of such an association were attributed to ecological fallacy or failure to control for individual…

  13. State of personal hygiene among primary school children: A community based cohort study.

    Science.gov (United States)

    Ahmadu, Baba Usman; Rimamchika, Musa; Ibrahim, Ahmad; Nnanubumom, Andy Angela; Godiya, Andrew; Emmanuel, Pembi

    2013-01-01

    Good personal hygiene in primary school children could be effective towards preventing infectious diseases. This work examined personal cleanliness of primary school children in Banki based on the following variables: bathing, state of uniforms, hair, nails and oral hygiene. One hundred and fifty primary school children in Banki community were selected using the cluster random sampling method. Analysis of variance was used to compare means and to test for significance of data, and coefficient of correlation to investigate the relationship between cleanliness and age of subjects. There were 87 (58 %) boys and 63 (42 %) girls in a ratio of 1.4:1. Ninety six (64 %) pupils belong to low socioeconomic class. Whereas, 53 (35.3 %) were found within 11-13 years age group, the overall mean age was 9 years (Standard deviation [SD] was 2.2), 95 CI (7.0 - 11.0) years. Comparing means for the different categories of personal hygiene, there was significant difference (F= 61.47, p personal cleanliness in our participants improved with age, and a positive significant correlation was observed between age and personal cleanliness in (r = 0.971, p = 0.026). In conclusion, significant number of primary school pupils in Banki community had good personal hygiene, which was observed to be directly proportional with age. Therefore, all efforts towards quality health education on personal hygiene as a means of primary prevention of illnesses in primary school pupils should be sustained.

  14. 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...

  15. 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.

  16. Personal dosimetry performance testing in the United States

    International Nuclear Information System (INIS)

    Soares, Christopher G.

    2008-01-01

    The basis for personal dosimetry performance testing in the United States is ANSI/HPS N13.11. Now in it's fourth edition, this standard has been in place since 1983. Testing under this standard is administered by the National Voluntary Laboratory Accreditation Program (NVLAP), and accreditation of dosimetry processors under this program is required by U.S. Nuclear Regulatory Commission (NRC) regulations. The U.S. Department of Energy (DOE) also maintains a testing program for its laboratories and contractors, administered by the Department of Energy Laboratory Accreditation Program (DOELAP). One of the goals of this current revision was the modification of ANSI/HPS N13.11 to allow acceptance by both testing programs in order to bring harmonization to U.S. personal dosemeter performance testing. The testing philosophy of ANSI/HPS N13.11 has always combined elements of type testing and routine performance testing and is thus different from the testing philosophy used in the rest of the world. In this paper, the history of performance testing in the U.S. is briefly reviewed. Also described is the revision that produced the fourth edition of this standard, which has taken place over the last three years (2005-2008) by a working group representing national standards laboratories, government laboratories, the military, dosimetry vendors, universities and the nuclear power industry. (author)

  17. Cash flow is cash and is a fact. Net income is just an opinion

    OpenAIRE

    Fernandez, Pablo

    2006-01-01

    A company's profit after tax (or net income) is quite an arbitrary figure, obtained after assuming certain accounting hypotheses regarding expenses and revenues. On the other hand, its cash flow is an objective measure, a single figure that is not subject to any personal criterion. In general, to study a company's situation, it is more useful to operate with the cash flow (equity cash flow, free cash flow or capital cash flow) as it is a single figure, while the net income is one of several t...

  18. Employment, disability pension and income for children with parental multiple sclerosis

    DEFF Research Database (Denmark)

    Moberg, Julie Yoon; Laursen, Bjarne; Koch-Henriksen, N.

    2017-01-01

    BACKGROUND: Little is known about the consequences of parental multiple sclerosis (MS) on offspring's socioeconomic circumstances. OBJECTIVE: To investigate employment, disability pension and income in offspring of parents with MS compared with matched reference persons in a nationwide register......-based cohort study. METHODS: All Danish-born persons with onset of MS during 1950-1986 were retrieved from the Danish Multiple Sclerosis Registry. Their offspring were identified using the Civil Registration System. One random offspring from each sibship was matched by sex and year of birth with eight random...... reference persons. RESULTS: We included 2456 MS offspring and 19,648 reference persons. At age 30, employment was lower among MS offspring than reference children (odds ratio (OR): 0.89; 95% confidence interval (CI): 0.84-0.95; p = 0.0003), and they more often received disability pension (OR: 1.31; 95% CI...

  19. Exercise, diet, health behaviors, and risk factors among persons with epilepsy based on the California Health Interview Survey, 2005.

    Science.gov (United States)

    Elliott, John O; Lu, Bo; Moore, J Layne; McAuley, James W; Long, Lucretia

    2008-08-01

    Based on the 2005 California Health Interview Survey, persons with a history of epilepsy report lower educational attainment, lower annual income, and poorer health status, similar to other state-based epidemiological surveys. Previous studies have found persons with epilepsy exercise less and smoke more than the nonepilepsy population. The medical literature has also shown that antiepileptic drugs may cause nutritional deficiencies. Persons with a history of epilepsy in the 2005 CHIS report they walk more for transportation, drink more soda, and eat less salad than the nonepilepsy population. Exercise and dietary behaviors at recommended levels have been found to reduce mortality from many comorbid conditions such as cardiovascular disease, stroke, depression, anxiety, and osteoporosis for which persons with epilepsy are at increased risk. Health professionals in the epilepsy field should step up their efforts to engage patients in health promotion, especially in the areas of exercise, diet, and smoking cessation.

  20. Currency Exchange Results - What If Member States Subjected Taxpayers to Unlimited Income Taxation Whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

    OpenAIRE

    Wilde, Maarten

    2011-01-01

    textabstractThe author, in this article, examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption with regard to how such an approach would affect the cross-border taxation of currency exchange results.