Definition Of Income Research Articles

Unveiling social disparities in later life: Income’s Impact on mortality among the elderly in Italy

Abstract Background Income is an important predictor of adult mortality, as a proxy of living conditions, capability and access to health services. Previous studies show that mortality decreases by increasing income. In Italy, studies at a national level are missing. This study aims to investigate inequalities in mortality by income in Italy. Methods The analysis is based on the integration of the National Population Register (comprising the resident population as of Dec 31, 2018, and deaths in 2019) and the Income Statistical Register (representing perceived income during 2018). This integration enabled the availability of information on age, sex, residence, education, income, and vital status at the individual level for 13 million people aged 65 or above. Individuals were categorized according to their individual disposable income quintiles both before and after disability benefits. Inequalities by income are assessed by mortality rate ratios (MRR) estimated using negative binomial regression models controlling for demographic and socioeconomic features. The study is carried out within the Next Gen EU-funded project “Age-It Ageing well in an ageing society” (PE0000015), NRRF, M4.C2, Intervention 1.3. Results Considering income net of disability benefits, lower income levels are associated with higher mortality rates compared to the highest income level, for both sexes. Inequalities are more marked for men. The highest excess was observed for individuals with the lowest income (male MRR=1.65, 95%CI: 1.6-1.71; female MRR=1.43, 95%CI: 1.38-1.48). The excess decreases with increasing income. Conclusions The observed relationships between income and mortality are crucial for targeting policies to reduce health inequalities and promote the well-being of the elderly, the goal of which should be to improve access to social and health care and develop supportive policies for the most disadvantaged people. Further research will be devoted to the use of household income for individuals. Key messages • For the elderly, lower income levels are associated with higher mortality, with wider disparities in men. • The choice of definition of income is essential for an accurate assessment of the association between income and mortality.

Bridging PrEP Access Gaps: Mapping Geospatial Accessibility Across the US and Leveraging Community Pharmacies for Expansion

Pre-exposure prophylaxis (PrEP) is key to ending the US HIV epidemic, but uptake remains low. Federal legislation permitting community pharmacists to initiate PrEP nationwide could expand access to PrEP services. This study aimed to evaluate census tract-level geospatial access to PrEP facilities and community pharmacies across the US and characterize geographic areas and populations where community pharmacies could help bridge the gap in care. We identified census tracts with limited or no access ("deserts") to PrEP facilities and community pharmacies in 2022 using two primary definitions: 1) a tract with no PrEP facilities or pharmacies within a 30-minute drive of the tract centroid; and 2) a tract with low income and low access (no PrEP facilities or pharmacies within one mile of the centroid for low vehicle access tracts, two miles in urban tracts, 10 miles in suburban tracts, 20 miles in rural tracts). Tracts with access were "oases," and "PrEP desert, pharmacy oasis" tracts represented areas without PrEP facilities where community pharmacies could expand access. We characterized the social determinants of health associated with desert status and conducted sensitivity analyses exploring additional access definitions. Of the 82,729 census tracts in our analysis, most were classified as dual PrEP and pharmacy oases. We categorized 13.3% as PrEP deserts under the 30-minute definition, and 94.3% of these tracts were pharmacy oases. Under the low income and low access definition, 17.0% of all tracts were PrEP deserts, 78.2% of which were pharmacy oases. PrEP deserts were predominantly located in the Midwest and South and associated with higher poverty, social vulnerability, and uninsurance. Our analysis confirmed inequitable access to PrEP facilities across the US. Federal recognition of pharmacists as health care providers empowered to initiate PrEP nationwide has the potential to substantially bridge access gaps for underserved communities.

Neighborhood Food Access in Early Life and Trajectories of Child Body Mass Index and Obesity

Limited access to healthy foods, resulting from residence in neighborhoods with low food access, is a public health concern. The contribution of this exposure in early life to child obesity remains uncertain. To examine associations of neighborhood food access during pregnancy or early childhood with child body mass index (BMI) and obesity risk. Data from cohorts participating in the US nationwide Environmental Influences on Child Health Outcomes consortium between January 1, 1994, and March 31, 2023, were used. Participant inclusion required a geocoded residential address in pregnancy (mean 32.4 gestational weeks) or early childhood (mean 4.3 years) and information on child BMI. Residence in low-income, low-food access neighborhoods, defined as low-income neighborhoods where the nearest supermarket is more than 0.5 miles for urban areas or more than 10 miles for rural areas. BMI z score, obesity (age- and sex-specific BMI ≥95th percentile), and severe obesity (age- and sex-specific BMI ≥120% of the 95th percentile) from age 0 to 15 years. Of 28 359 children (55 cohorts; 14 657 [51.7%] male and 13 702 [48.3%] female; 590 [2.2%] American Indian, Alaska Native, Native Hawaiian, or Other Pacific Islander; 1430 [5.4%] Asian; 4034 [15.3%] Black; 17 730 [67.2%] White; and 2592 [9.8%] other [unspecified] or more than 1 race; 5754 [20.9%] Hispanic and 21 838 [79.1%] non-Hispanic) with neighborhood food access data, 23.2% resided in low-income, low-food access neighborhoods in pregnancy and 24.4% in early childhood. After adjusting for individual sociodemographic characteristics, residence in low-income, low-food access (vs non-low-income, low-food access) neighborhoods in pregnancy was associated with higher BMI z scores at ages 5 years (β, 0.07; 95% CI, 0.03-0.11), 10 years (β, 0.11; 95% CI, 0.06-0.17), and 15 years (β, 0.16; 95% CI, 0.07-0.24); higher obesity risk at 5 years (risk ratio [RR], 1.37; 95% CI, 1.21-1.55), 10 years (RR, 1.71; 95% CI, 1.37-2.12), and 15 years (RR, 2.08; 95% CI, 1.53-2.83); and higher severe obesity risk at 5 years (RR, 1.21; 95% CI, 0.95-1.53), 10 years (RR, 1.54; 95% CI, 1.20-1.99), and 15 years (RR, 1.92; 95% CI, 1.32-2.80). Findings were similar for residence in low-income, low-food access neighborhoods in early childhood. These associations were robust to alternative definitions of low income and low food access and additional adjustment for prenatal characteristics associated with child obesity. Residence in low-income, low-food access neighborhoods in early life was associated with higher subsequent child BMI and higher risk of obesity and severe obesity. We encourage future studies to examine whether investments in neighborhood resources to improve food access in early life would prevent child obesity.

Creating an Integrated System of Data and Statistics on Household Income, Consumption, and Wealth

The nation's disparate federal statistics makes it difficult to accurately measure income and wealth inequality and other aspects of economic well-being for the nation's households and families. This report provides the recommendations from a panel appointed by The Committee on National Statistics (CNSTAT) of the National Academies of Sciences, Engineering, and Medicine. The report reviews the major income, consumption, and wealth statistics currently produced by U.S. statistical agencies, provides guidance for modernizing and integrating the information to better inform policy and research, and builds on the current effort at CNSTAT to create a 21st Century Data Infrastructure to use blended data from multiple sources. In addition to providing guidance on the appropriate definitions of household, family, and individual income, consumption, and wealth, and variations in definitions that would be useful for particular purposes, the report provides suggestions for pathways forward using multiple data sources to construct a data infrastructure for income, consumption and wealth for households. The report highlights new statistics that help in measuring the disparities in income, consumption and wealth and the changes over time in both levels and inequalities, always stressing that the disparities occur both across socio-demographic characteristics and geography. The report highlights the potential for blending multiple data sources and modeling across data sources, including surveys, tax records, state and federal administrative records, and commercial data, and documents the legal and administrative barriers to creating integrated, high-quality estimates and a data infrastructure for researchers to evaluate the impacts of public policy.

Wartime Economics in Italy: National Accounting and Economic Planning

Abstract The article deals with the consequences of World War II on the study of national income and the changing approach to economic planning in Italy. I concentrate on Corrado Gini's original definition of national income in terms of well-being with respect to the meaning that will prevail after the war, which was instrumental for a planning policy. Both the development of an accounting system and attempts to implement economic planning contributed to the establishment of economic expertise and to the transformation of the language of economics.

Estimating the causal effects of income on health: how researchers’ definitions of “income” matter

BackgroundThere is a well-established cross-sectional association between income and health, but estimates of the causal effects of income vary substantially. Different definitions of income may lead to substantially different empirical results, yet research is often framed as investigating “the effect of income” as if it were a single, easily definable construct.Methods/ResultsThe aim of this paper is to introduce a taxonomy for definitional and conceptual issues in studying individual- or household-level income for health research. We focus on (1) the definition of the income measure (earned and unearned; net, gross, and disposable; real and nominal; individual and household; relative and absolute income) and (2) the definition of the causal contrast (amount, functional form assumptions/transformations, direction, duration of change, and timing of exposure and follow-up). We illustrate the application of the taxonomy to four examples from the published literature.ConclusionsQuantified estimates of causal effects of income on health and wellbeing have crucial relevance for policymakers to anticipate the consequences of policies targeting the social determinants of health. However, much prior evidence has been limited by lack of clarity in distinguishing between different causal questions. The present framework can help researchers explicitly and precisely articulate income-related exposures and causal questions.

Measures the potential for household consumption: a comparison based on inconsistencies between income and consumption classes

ABSTRACT Class division is often based on factors such as income, occupation, education, or consumption, but different definitions can lead to different conclusions, particularly regarding the inconsistency between income and consumption classes. This article uses the Expectation-Maximization (EM) algorithm to measure the consumption potential of households in China. First, this article categorizes income and consumption classes, identifying households with consumption habits indicative of potential based on a consumption level at least equal to their income. Second, by comparing household consumption potential with Marginal Propensity to Consume (MPC) and considering consumption structures, we explore the consumption paths of different income classes. Finally, policy implications are proposed to promote the release of household consumption potential.

Pajamų sąvoka ir pripažinimas gyventojų apmokestinimo kontekste: teoriniai pagrindai ir praktinės problemos

This article analyses doctrinal grounds for the definition of income, problems related to the recognition of income, as well as the related legal regulation and its application in case law.

Porez na dobit preduzeća i fenomen "trka ka dnu"

The taxation of business profits has recently garnered considerable attention, not only in developing countries but also among the member states of the European Union (EU). Significant changes in tax rates, the definition of taxable income, tax benefits, and legislation to avoid double taxation, driven by competition in this tax area, have resulted in significant consequences for the economic growth of countries. Although the balance sheet importance of corporate income tax (CIT) is limited, its significance is directly attributed to its impact on economic activities. The focus of this study is the competition within the area of CIT and the examination of the phenomenon related to the "race to the bottom" that arises as a result of this competitiveness. The main goal of the paper is to examine the repercussions of CIT competitiveness on economic growth in the EU and Serbia in the specified time frame from 2007 to 2023. The research results show that CIT competitiveness has a positive and statistically significant impact on economic growth in most of the analysed countries. Based on the obtained results, the authors make recommendations for increasing revenue from CIT.

Notes on Tax Disputes from Misapplication of Indonesia-Japan Tax Treaty: A Study Based on Indonesian Tax Court Decisions

This study aims to examine the legal, economic, and political aspects of Indonesia-Japan tax treaty. Next, it examines tax disputes brought to the Indonesian tax court due to the misapplication of Indonesia-Japan tax treaty. It digests the Indonesia tax court decisions stipulated during Fiscal Year 2015–2021. The Indonesia-Japan tax treaty has existed for more than 30 years to allocate the taxing rights of the two countries. Japanese business has invested in Indonesia through the establishment of subsidiaries. The disputes occurred due to, in the first case, the interpretation regarding whether a business entity or an individual is a party that can be categorized as a tax subject in accordance with the Indonesian and Japanese tax treaties. Second, is the issue of the definition, classification, and characteristics of income that result in differences in tax treatment. Third, we find that the tax rates used for income withheld or collected because of income classification. Finally, the disputes also occurred due to the fulfilment of administrative issues which has been taken most proportion of the disputes. Therefore, both parties in a dispute need to have a similar understanding on how the agreed tax treaty applies to the dynamic of business. tax treaty, tax dispute, international tax law

Asymptomatic norovirus infection during outbreaks in China: A systematic review and meta-analysis.

Acute gastroenteritis outbreaks may be caused by the excretion of norovirus (NoV) from asymptomatic individuals. Despite numerous studies involving asymptomatic NoV infection during outbreaks in China, a comprehensive assessment of its role has not been conducted, which is critical for emergency management. Our objective was to assess the prevalence of asymptomatic NoV infection during outbreaks in China. We conducted a comprehensive search of multiple databases, including PubMed, Web of Science, Cochrane Library, China National Knowledge Infrastructure, China Wanfang, and China Weipu, between January 1, 1997 and June 19, 2023. The retrieved articles and their references underwent screening, which utilized polymerase chain reaction-based assays for the detection of NoV in asymptomatic individuals during outbreaks that occurred in China. The primary summary data were the prevalence of asymptomatic NoV infection in outbreaks. We generated pooled estimates of asymptomatic prevalence in the population as a whole and in subgroups by using random-effect models. Of the 97 articles included, the pooled asymptomatic prevalence of NoV among 5117 individuals in outbreaks was 17.6% (95% confidence interval [CI]: 14.1-21.3). The asymptomatic prevalence of NoV GII (17.1%, 95% CI: 12.9-21.5) was similar to that of NoV GI (22.0%, 95% CI: 12.8-32.4). However, the proportion of asymptomatic individuals involved in NoV GII (57.44%) was significantly higher than that of NoV GI (5.12%), and NoV GII (75.26%) was reported much more frequently than NoV GI (14.43%) in the included articles. Meta-regression analysis of 11 possible influencing factors (geographic region, setting, season, sample type, genotype, transmission route, occupation, age, per capita income, study quality, and cases definition) showed that the source of heterogeneity might be related to the outbreak settings, per capita income, and study quality (p = 0.037, 0.058, and 0.026, respectively). Of particular note was the asymptomatic prevalence peaked in preschoolers (27.8%), afterward, it fell into trough in elementary and junior school children (10.5%), before the second peak located in adults (17.8%), and the elderly (25.2%). Prevalent genotypes reported include GII.4, followed by GII.17, GII.2, GII.3, GII.6, and so forth. The estimated asymptomatic prevalence of NoV during outbreaks in China was as high as 17.6%, with NoV GII dominating. In addition, genetic subtypes of NoV in outbreaks should be detected whenever possible. The role of asymptomatic individuals in NoV outbreaks cannot be ignored. This knowledge will help governments develop public health policies and emergency response strategies for outbreaks, assess the burden, and develop vaccines.

Analysing the Judicial Definition of Income in Light of Folk Justice

Analysing the Judicial Definition of Income in Light of Folk Justice

Pendapatan Nasional Dalam Perspektif Ekonomi Islam

The understanding of national income in both conventional and Islamic economics is examined in detail in this study. This study aims to comprehend the definition of national income, Islamic economics' perspective on the national approach, and the factors that influence the national approach. The strategy utilized in this examination is a library of research techniques and decisive reasoning from the creator. The literature review and a number of pertinent works related to the main topic of discussion serve as the basis for the discussion in this study. According to the findings of this study, a nation's national income is the total amount a community in a country receives in a single year. Public pay can likewise be estimated utilizing pointers like GDP (Gross domestic product) or Gross Public Pay (GNI), which measure the worth of all labor and products created within the limits of a nation or by residents of a country. From the point of view of Islamic economics, ghanimah, zakat, alms, infaq, ushr, jizyah, kharaj, mining taxes and waqf are all sources of national income. Factors that impact pay incorporate total interest and supply, utilization and reserve funds, and venture.

Income Accounting Perspectives: Issues of Definition, Classification and Recognition

Prospects for accounting for the income of organizations (including healthcare organizations) will be determined by the rules of the new federal accounting standard, which is provided for by the Program for the Development of Federal Accounting Standards for 2022–2026. In order to implement this Program, the FSBU Draft “Income” was developed and published for discussion. The article examines the regulations of the FSBU Project “Income” in relation to the definition, classification and recognition of income. These regulations are compared with the definition, classification and conditions for the recognition of income in the current RAS 9/99 “Income of the organization”. The identified differences in the normative documents under consideration are evaluated. Both advantages and insufficiently expedient innovations of the FSBU “Income” Project are revealed in comparison with the RAS 9/99 regulations. The conclusion about the expediency of adjusting the FSBU Project “Income” according to some of the regulations introduced in it is substantiated.

Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines

This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.

A micro perspective on r > g

AbstractBy exploiting large‐scale administrative data on income and estimated personal wealth in Norway from 2010 to 2018, this paper establishes the first micro‐level analysis of the difference between the real return on wealth and the real growth rate of total pre‐tax income, across the entire net wealth distribution. We show that for the top 40% of the distribution, the aggregate of 1.8% underestimates its micro counterpart , while the opposite happens for the bottom 60%. Moreover, for the bottom 50% of the net wealth distribution, it is indeed the case that . In addition, we run a simulation exercise demonstrating that the full distribution of —which has been shown to be positively associated with the position in the net wealth distribution—delivers a higher predictive power for the study of wealth inequality than simply focusing on the aggregate . All results are robust to the exclusion of imputed rents from the income definition.

Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia

In Indonesia, the Statement of Financial Accounting Standards (PSAK) 1 does have guidelines about other comprehensive income (OCI). Tax issues usually arise when an entity seeks to reconcile any type of OCI with the definition of income under Income Tax Law Article 4 paragraph (1). This research aims to analyze the implication of OCI on the income tax environment in Indonesia. This study use a qualitative methodology with the data mainly acquired from literature and in-depth interviews. To guarantee that the principle of ability to pay is upheld, each components of OCI demand separate treatments. According to the findings, Indonesian income tax regulations on OCI components could be based on realization, mark-to-market, or a hybrid of these approaches. Gains and losses from financial statement translation of international business activity might be taxed through realization taxation. Hybrid taxation better serve the unrealized gains and losses of fixed assets and intangible asset changes in revaluation surplus. It is preferable to use the mark-to-market approach if the tax authorities has given its consent for the revaluation to be carried out. Realization taxation should be imposed on the remaining components as well. Some policy recommendations, as a result of our findings, for the development of future tax policies are highly encouraged.

Tinjauan Atas Psak 102 (Revisi 2019) Dan Psak 102 (Revisi 2016) Tentang Akuntansi Murabahah

Murabaha transactions through murabaha financing are the leading transactions in Islamic Financial Institutions in Indonesia. The accounting treatment for these transactions is regulated in PSAK 102 Akuntansi Murabahah. First issued in 2007, PSAK 102 Akuntansi Murabahah has been revised three times, namely in 2013, 2016, and 2019. This literature study aims to analyze the differences between PSAK 102 Akuntansi Murabahah Revised 2019 and Revised 2016. Using content analysis techniques, the main sources of writing come from the related Sharia Financial Accounting Standards (SAK), related scientific journals, and IAI Education and Training (PPL) materials. The differences between PSAK 102 Akuntansi Murabahah Revised 2019 and Revised 2016 include: scope, amount, paragraphs, advances, significant financing elements, the definition of Murabaha income, definition of real costs, terms of Murabaha assets, recognition of Murabaha income, recognition of deferred revenue with a significant financing element, as well as a component of disclosure by sellers in the financial statements. Content difference analysis of PSAK 102 Akuntansi Murabahah is necessary to enrich the literature related to Murabaha accounting treatment, to update and improve the understanding of all parties with an interest in Murabaha transaction information, especially financial statement preparers, financial statement readers, and auditors.

Is a Penny a Month a Basic Income? A Historiography of the Concept of a Threshold in Basic Income

Abstract Does a penny per month constitute a Basic Income? Were that penny to be paid individually, universally, and unconditionally, the answer would be ‘yes’, following the definition of Basic Income given by some of its leading advocates, be it organisations like the Basic Income Earth Network (BIEN) or prominent scholars such as Philippe Van Parijs. Some might be puzzled as to how this could be ‘a capitalist road to communism’, or give us ‘freedom as the power to say no’, both of which have been advocated by prominent researchers. The purpose of this paper is not to argue for or against their definition, but rather to situate it historiographically, enabling fruitful discussion. The paper will show how there was a widely shared assumption in the 1970s and 80s, at the early stages of both academic articulations and public discussion, that Basic Income comes with some notion of a threshold or level to be taken as a minimum or as adequate. The paper goes on to outline three issues that arise once the concept of a threshold is dropped from the definition. Examined in addition are five justifications for doing so. Much like any other idea, the concept of Basic Income is a social construct. By situating it here within a historical perspective, we wish to facilitate academic discussion regarding both the achievements and erasures that have occurred as a consequence of the concept’s academic refinement—refinement that is in itself majorly indebted to BIEN and Van Parijs.

Lack of Association of Household Income and Acute Gastroenteritis Disease Severity in Young Children: A Cohort Study.

To determine if low household income is associated with disease severity following emergency department (ED) discharge in children with acute gastroenteritis (AGE). We conducted a secondary analysis employing data collected in 10 US-based tertiary-care, pediatric EDs between 2014 and 2017. Participants were aged 3 to 48 months and presented for care due to AGE. Income status was defined based on 1) home ZIP Code median annual home income and 2) percentage of home ZIP Code households below the poverty threshold. The primary outcome was moderate-to-severe AGE, defined by a post-ED visit Modified Vesikari Scale (MVS) score ≥9. Secondary outcomes included in-person revisits, revisits with intravenous rehydration, hospitalization, and etiologic pathogens. About 943 (97%) participants with a median age of 17 months (interquartile range 10, 28) completed follow-up. Post-ED visit MVS scores were lower for the lowest household income group (adjusted: -0.60; 95% confidence interval [CI]: -1.13, -0.07). Odds of experiencing an MVS score ≥9 did not differ between groups (adjusted odds ratio: 0.91; 95% CI: 0.54, 1.52). No difference in the post-ED visit MVS score or the proportion of participants with scores ≥9 was observed using the national poverty threshold definition. For both income definitions, there were no differences in terms of revisits following discharge, hospitalizations, and intravenous rehydration. Bacterial enteropathogens were more commonly identified in the lowest socioeconomic group using both definitions. Lower household income was not associated with increased disease severity or resource use. Economic disparities do not appear to result in differences in the disease course of children with AGE seeking ED care.