Different Types Of Income Research Articles

Public-Private Partnership in Marketing the SHG Products

Self-Help groups (SHGs) have become an efficient vehicle for the development of the rural poor, both economically and socially. With the launching of Swamajayanti Gram Swarozgar Yojana (SGSY) on 1st April 1999 around 4 crore rural households have been benefited as they have come under the umbrella of SHG. In addition to SGSY, other organisations like banks and NGOs have been forming SHGs for economic improvement of the rural poor. The SHGs are provided with different types of income generating activities based on backward and forward linkages. In addition to the support by Central and State governments, private parties too have been supporting the SHGs by marketing their products. In the Pune district of Maharashtra many women SHGs were formed under the SGSY, supported by private parties. In this article 2 SHGs producing sanitary napkins and urea briquettes respectively, where marketing is carried out through Public-Private Partnership (PPP) are discussed.

Progressive Income Taxation and Urban Individual Income Inequality

The market economy has brought tremendous wealth and equally significant income inequality to China. This article attempts to analyse the role that different types of income play in fostering inequality or the extent to which the tax system, with a notionally progressive personal income tax, may mitigate that inequality.

Measuring Housing Stress: How Much do Definitions Matter?

There has been extensive debate in Australia in recent years about the most appropriate measure of housing stress. This article presents estimates of housing stress in Australia and examines the comparative effects of various definitions on the proportion of households in housing stress. Six measures of housing stress are tested, all with different types of income and criteria. Up-to-date estimates of housing stress at the national and state/territory level are produced from the 2005–2006 Survey of Income and Housing from the Australian Bureau of Statistics. These estimates are then compared to identify the least sensitive indicator of housing stress across household tenure type.

Estimating the Size of Underground Economy in Romania

Based on two Romanian household surveys, we analyse the structure of households’ income by sources: main job, secondary job, and hidden activities. After conceptual clarification and explanation of the methodology we used, we estimate the size of informal economy, analyse the relationship between variables related to different types of income, and explore the dynamics of the informal economy. We find that the main participants in the informal economy are the poor people: the survival motive is dominant in the Romanian informal economy. We estimate that both in September 1996 and in July 2003 the income from the informal economy amounted to about 1/4 of the total household income (23.6% in 1996 and 22.7% in 2003, respectively). Also, we estimate the share of income from the informal economy in the cases of various categories of population (defined according to the dimension of the official declared income per person in the household). The extension of our analysis to the entire year using the household population structure by deciles suggests that the informal economy has increased, on average, by about 2-2.5% over the period 1995-2002. Indeed, beside the actual level of income, the households’ involvement in informal activities is probably influenced by occupation, region, age, education, number of children and many other factors. However, certain conclusions could be outlined: a) People perceive taxation as the main cause of the underground economy. b) Separating the main motivations of operating in the informal sector in two groups, “subsistence” and “enterprise” respectively, the surveys suggest that the subsistence represented a relevant reason for the households’ decision to operate in the informal economy, including its underground segment. c) Informal activities supplied a “safety valve” within the surviving strategies adopted by the poorest households. d) Participation in informal economy seems to be not simply correlated with poverty: in the informal economy are involved poor people (having probably a low educational level), as well as rich persons, but their motivations are quite different. The former are practically “forced” to operate in the informal economy (the “subsistence” criterion), but the latter are “invited” to participate in it (the “enterprise” criterion). In both cases, at least during the first stages of transition to a free market system in Romania, the environment was propitious due to legislative incoherence, feeble penalty system in the cases of fraudulent activities, and existence of some accompanying elements of proper informal activity, such as corruption, bureaucracy, etc. However, the household’s behaviour related to the participation in informal economy is sometimes fundamentally different between the two extreme groups of population. This is why in this study we focused on a deeper investigation of the behavioural aspects of different groups of population related to the implication in the informal sector.

‘But everyone else is doing it’: a closer look at the occupational taxpaying culture of one business sector

AbstractWhen individuals embark on their careers they not only become acculturated into their occupational sectors' day‐to‐day norms and practices, but also their taxpaying ones. Although the research on taxpaying cultures is still in its infancy, understanding more about taxpaying cultures could improve our understanding of the processes underlying tax compliance. To this end, this study aimed to build a detailed picture of the taxpaying culture (i.e. the norms and values) of one business sector—the hairdressing/beauty industry. Nineteen small business and self‐employed hairdressers/beauticians were interviewed and a variant of Grounded theory was used to uncover the main themes that ran through the interviews as a whole. The main themes that emerged—which appear to characterize this sector's culture—include a reliance on accountants/tax advisors, the notion of an acceptable level of cash‐in‐hand payments, and the use of different mental accounts for different types of income. Although some of these themes have already arisen in the small business literature they have often been couched in individualistic terms. We build a case that these issues are more cultural than individual—they are tied to occupational group membership as they are socially constructed within occupational groups and are a key component of the group's taxpaying culture. Implications and directions for future research are discussed. Copyright © 2007 John Wiley & Sons, Ltd.

The accounting records of the Monastery of Silos throughout the eighteenth century: the accumulation and management of its patrimony in the light of its accounts books

This article firstly presents the sophisticated bookkeeping system used by the Benedictine monks of the Monastery of Silos (Spain) during the eighteenth century, the procedures for which were set down in the Constitutions of 1701 of the Congregation of Saint Benedict of Valladolid. In the light of these regulations and the bookkeeping records that are still preserved to this day at the monastery, the activities that sustained the economic life of the monastery and led to the accumulation of its patrimony are examined. The study includes an itemized breakdown of the different types of income: capital rents, rents from land and livestock, ecclesiastical dues, and retributions for religious services. Similarly, the use made of the financial flows arising from the income is also analysed and a summary of the results is presented for the period under analysis (1694–1801), which sheds light on the role of the monastery as an administrator of its assets and its rights. Both sections lead to a set of conclusions reflecting on the contributions, attributes and functions of the accounting procedures in use at the time, as well as on the role of this institution as an economic and social agent with an interest in preserving the privileges and assets it had acquired while continuing to intervene in economic affairs.

Commentary: On form, comparability, and levels in the income and health relationship

Based on information from the tax register. Total income is the sum of several different types of income. The following method of calculation is used: net income (according to the central government taxation rules) or basis for surtax on gross income (the highest amount for every individual in the household is selected). Included in total income are: student loans and grants from the state educational loan fund; housing allowance from the Norwegian national housing bank; family allowance; miscellaneous tax-free social security benefits (including basic benefit, supplementary benefit, maternity benefit, education grants, etc.); parents’ tax deduction; other transfers.

Property Crime and Income Generation by Heroin Users

This paper provides a detailed analysis of patterns of income generation among 202 active heroin users in South West Sydney. We explore both sources of income and the relative contribution of different types of income generating activities, including drug sales and related activities, property crime, prostitution, legitimate income and avoided expenditures. Despite claims that heroin use leads inevitably to property crime, drug market activities accounted for a greater proportion of drug user income in this sample. Results indicate that law enforcement crackdowns that reduce opportunities for generating income from the drug market may increase property crime by heroin users.

Emil Lederer: Business Cycles, Crises, And Growth

Austrian economics, classical political economy and influences from the German historical school form Lederer's background. His contributions to business cycle theory reflect this diverse heritage. This paper traces the development of Lederer's business cycle explanation from his 1925 contribution to Grundriss der Sozialokonomie on Konjunktur und Krisen and his 1927 article on the effects of cartels and trusts on fluctuations to his Technical progress and unemployment (1931/1938). Whereas the disproportional development of different types of income in the course of the cycle are central to Lederer's argument in 1925 his focus shifts to issues of the development of investment, production capacity, and employment opportunities in his later work. Not least his contributions to the explanation of cycles and crises made Lederer an acclaimed economist and influential member of the academic community in the Weimar years. The final section of this paper addresses reasons why Lederer's work though commemorated in an entry in the New Palgrave is known to few economists today.

Household and Small Business Across the Disciplines

Households, which are seen as income pooling units (Wallerstein, Martin, Dickinson 1982), play a crucial role in the world-system analysis. Individuals enjoy income that accrues to their households, a unit embedded in a network of different social relationships among people, kin or not kin, living under the same roof or sharing some important living function. Thus, social relations are seen as ways of obtaining different types of income (wages, rent, pro?t, social exchange, gifts) and ways of ensuring different welfare services.

TYPES OF INCOME AND INEQUALITY IN CHINA AT THE END OF THE 1980s

Using a nationwide household income survey, different types of income in the People's Republic of China at the end of the 1980s is analysed. The results show that various income types play quite different roles in rural and urban areas. Subsistence income makes up about half of the total income in rural China. Money income makes up about two‐thirds of total income in urban China and is the major contributor to inequality in the entire country. In kind income, of which highly subsidized housing is the single most important category, is highly concentrated in urban areas and contributes greatly to inequality.

UNCERTAINTY AND THE ORGANIZATION OF STREET VENDING BUSINESSES

This paper reports preliminary findings about how households organize street vending businesses in response to varying sources and degrees of uncertainty. The thesis is that households organize themselves in different ways in response to different types of uncertainty associated with 1) earning different types of income and 2) differences as well as changes in intra‐household relationships. The important findings are twofold: first, that household members earn income from both “formal” and “informal” sources BOTH sequentially and simultaneously. The second finding is that people coordinate the efforts of household members with respect to (un)certainty to keep income flowing from the income‐earning activities the members are practicing. I review some empirical work on the informal economy and follow this discussion with data from Chicago's Maxwell Street Market.

Development of consumer behavior patterns among Chinese children

Explores the consumer behavior patterns of urban Chinese children as a primary and an influence market. Examines, as primary consumers, their income, spending and saving patterns. Finds that they have two different types of income, save over half of it, and spend the rest on snack items, play items, and the largest portion on school‐related items. Analyzes their influence on the spending behavior of their parents and grandparents among 25 product categories and the results reveal that they influence around two‐thirds of parents’ purchases. Also considers role of age and gender on children’s consumer behavior. Discusses some marketing implications.

Consumer Behaviour Patterns Among Chinese Children

Explores the consumer behaviour patterns of urban Chinese children as a primary and an influence market. Examines, as primary customers, their income, spending and saving pattern. Finds that they have two different types of income, save over half of it, and spend the rest on snack items, and the largest portion on school‐related items. Analyses their influence on the spending behaviour of their parents and grandparents among 25 product categories and the results reveal that they influence around two‐thirds of parents' purchases. Also considers role of age and gender on children's consumer behaviour. Discusses some marketing implications.

Information reporting and tax compliance: An investigation using individual TCMP data

Empirical studies of tax compliance have typically used data aggregated by audit class to analyze the impact of federal income tax and enforcement structures on the individual's compliance decision. This paper uses micro data from individual tax returns audited during the 1971 cycle of the Internal Revenue Service's (IRS) Tax Compliance and Measurement Program to reexamine the determinants of tax compliance. IRS data have also consistently revealed marked differences in voluntary reporting rates across different types of income. These differences may be driven by differential information reporting requirements. Hence, separate compliance equations are estimated for income subject to third-party information reporting and for all other income. The results show third-party information reporting to be an effective deterrent to noncompliance, but cast doubt on the presumption that lower marginal tax rates led to greater compliance.

The Case for Taxing Consumption Part II

The author favours threefold reform of Income tax law: (1) making the extent of tax liability independent of the legal form in which business is being conducted, (2) exempting from Income tax that part of Income which the taxpayer needs for subsistence, including the subsistence of those who depend upon the taxpayer for their maintenance, and (3) abolishing exemptions, deductions and other tax privileges which tend to create different tax rates for different types of income. A tax system so contructed would lend itself to the major reform which the author proposes: the creation of a dual income tax regime which would impose a progressive form of tax upon income which is appropriated to consumption, and a generally much lower and proportional tax upon income which is appropriated to the formation of capital. In this second and final part of his article, the author considers the practical problems associated with such a tax regime and makes proposals for their solution.

Household saving out of different types of income revisited

The purpose of this paper is to test for two hypotheses about household consumption and saving behaviour, namely the ‘substitution hypothesis’, according to which changes in corporate retained earningshave an offsetting effect on household savingand the hypothesis that consumption and saving out of different types of income vary. Cross-country evidence from 13 OECD countries over the period 1963–80 lies very well in accordance with both of these hypotheses. Moreover, results are robust to alternative specifications of consumption function, to additional variables and to estimation methods.

Does income affect mortality? An analysis of the effects of different types of income on age/sex/race-specific mortality rates in the United States.

This article explores the question of whether or not higher incomes are associated with lower mortality rates. Some recent research on this issue has suggested that income either has no effect on or may even be positively correlated with mortality rates. By contrast, earlier studies consistently found a negative relationship--higher income (or economic status) was generally associated with lower mortality rates. This paper extends the prior research in two significant ways. First, the issue is analyzed separately for eight adult and four infant age/sex/race-specific population cohorts. Second, total family income is broken down into several components to investigate whether different types of income have differential effects on mortality rates. In addition, the problem of untangling the joint effects of education and income on mortality also is explored. The results tend to support the hypothesis that higher income is associated with lower mortality rates. However, the magnitude of the impact of income is small, although it is consistently larger for infants than for adults.

EFFECTS OF PUBLIC EXPENDITURE ON PRODUCTION, INCOMES AND EMPLOYMENT IN FINLAND

This study examines the effects of public expenditure on production activity and private consumption activity. An input‐output model with consumption functions connected is used for evaluating the repercussions of public expenditure. Taking both production and consumption repercussions into account, it is concluded that in the year 1965 public expenditure generated 26 percent of domestic incomes and 18 percent of imports. Viewed in terms of the shares of different types of income generated, 72 percent of public expenditure goes to domestic income, and the remaining 28 percent to imports. Forty‐five percent of public expenditure returns directly as income to general government. The study also examines the effects of public expenditure by industry and over time (1959 to 1965).

Saving out of Different Types of Income

Saving out of Different Types of Income