Personal Income Research Articles

Socially fair improvement of taxation of income and property of individuals in the Russian Federation

The object of the study is the taxation of income and property of individuals. The subject of the study is the socially fair improvement of taxation of income and property of individuals. The article presents specific recommendations for socially fair improvement of taxation of income and property of individuals in the Russian Federation. Particular attention is paid to the substantiation of the proposal to introduce a progressive tax scale for personal income tax. The article presents recommendations aimed at increasing the income of regional and local budgets from the collection of the taxes in question, as well as increasing the tax culture of citizens and reducing the number of road accidents. When conducting the research, the author used methods of analysis and synthesis of data (in different forms), induction and deduction. The scientific novelty is associated with the recommendations developed by the author for socially fair improvement of taxation of income and property of individuals in the Russian Federation, which meets the national development goals of the state for the period until 2030 and the list of instructions for the implementation of the Address to the Federal Assembly of the Russian Federation. The author’s special contribution to the study of the topic is the author’s proposed scale of progressive taxation of personal income (assuming the use of tax rates in the range of 13%–21%), the practical implementation of which will allow mobilizing about 1 trillion rubles. Recommendations for modernizing the taxation of property of individuals (including land and transport) have also been formulated. The materials of this study can be used in the practical activities of the Government of Russia, the Ministry of Finance of Russia, the Federal Tax Service, the Federal Assembly of the Russian Federation, as well as in organizations of higher and secondary vocational education.

Relationship between individual and country-level socio-economic background, USMLE step scores, and demographics of international medical graduates and residency match results

PurposeTwenty five percent of practicing physicians in the US are International Medical Graduates (IMGs) – physicians who completed their medical school training outside of the United States and Canada. There are multiple studies demonstrating higher socio-economic background is associated with medical school matriculation in the US. However, despite a substantial prevalence of IMGs in the American healthcare system, studies of the association between demographics, socio-economic background, and securing a residency position in the match are lacking.MethodsWe created a survey with questions on residency match-related data and information on personal socio-economic background. An invitation to participate in the study was sent to all IMGs that applied to the included residency programs after the conclusion of the 2022 residency match. We used multivariable logistic regression to compare survey responses to the odds of securing a residency match.ResultsThe total number of survey respondents was 744 (response rate 15.1%). We found that younger age, higher United States Medical License Examination (USMLE) scores, higher-income country of origin (including the United States), fewer match attempts, applying to fewer specialties, having parents with college degree or higher, and coming from higher-than-average or lower-than-average family income were independently associated with increased odds of matching. Gender, personal income, and visa status did not demonstrate significant associations with residency match.ConclusionsResidency match is a significant expense for IMGs, especially for those from lower-income countries. International applicants from higher socio-economic backgrounds might have advantages in securing medical residency positions in the United States when controlling for other variables.

Designing the optimal personal income tax in using a microsimulation model

Designing the optimal personal income tax in using a microsimulation model

한국인의 소득수준과 자기 삶에 대한 평가가 전반적 행복감에 미치는 영향

Objectives This study aimed to explore the mechanisms linking income and happiness, focusing on how Korean individuals' self-evaluation of their lives and stress levels influence this relationship among various other variables.
 Methods To this end, we used the 2022 data from the National Assembly Future Research Institute's ‘Korean Happiness Survey’ to determine how stress regulates the impact of income level and life evaluation on happiness, and 12,998 people were surveyed, excluding those without personal income. The moderated mediation model was verified using the responses.
 Results As a result, first, the suitability of the measurement model was verified, and all direct effects between latent variables were found to be significant. Second, in the relationship between Koreans' income level and overall happiness, we confirmed through a conditional indirect effect test whether the indirect effect of life evaluation is moderated by stress. As a result, the conditional indirect effect was found to be significant regardless of the stress level.
 Conclusions Discussions and implications were described based on the results of this study, and suggestions for follow-up research were made.

Death Anxiety Among Urban Middle Class: The Predictive Role of Income and Symbolic Money Attitudes

Terror management theory argues that money can function as an existential anxiety buffer. Therefore, the primary goal of this study ( N = 153) was to examine the relationship of income and symbolic money attitudes to death anxiety among middle-class individuals. In line with our predictions, results demonstrated that higher income earners experienced less death anxiety than their lower income counterparts. In addition, the more those living on low incomes regarded money as a symbol of power, the more prone to death anxiety they were. Low income and symbolic money attitudes, namely the evil and power dimensions, strongly contributed to death anxiety, with income serving as a moderator in the power dimension and death anxiety association: it was significant and positive only for those at greater risk of poverty. Personal income also seemed to play a crucial role in the connection between left–right self-placement and death anxiety, especially among male participants upon whom other people were financially dependent. Implications of these findings are discussed.

The Challenges of Deforestation and Management in Nigeria: Suggestions for Improvement

This paper appraises the dangers posed to forests regions in Nigeria resulting from deforestation impacts. The country is deprived with socio-economic and environmental benefits due to the over exploitation of forests and land cover. Nigeria is losing steadily economic opulence, leaving her with hazard from erosion, flooding and desertification culminating into climate change. Like some tropical world regions, many people illegally engaged in export of log/wood, and get solace in unlawful taxes and illegitimate royaltieswhich fetch them personal income from this repulsive job. This work employs a classical review in examining the challenges and poor management facing the economic forest regions in Nigeria. The main goal is centred on the pressures on the forest population leading to a number of causes like; urbanization, overpopulation and over expansion of agricultural lands. The work suggests that, the stakeholders and governments need to establish some laws and regulations that can check the indiscriminate felling of trees and degrading of the environment in Nigeria. Government is also advised to find alternative means of power generation and introduce modern farming techniques for the populace. The public enlightenment campaign is also imperative for citizenry in order to forestall dangers posed by un-restrained deforestation.

Effect of Tax Structure on Income Inequality in Sri Lanka

Growing income inequality is seen as one of the most important global concerns in this decade. Hence, the Sustainable Development Goals (SDGs) 2030 aims at reducing income inequality within and among countries. IMF emphasizes that income inequality emerged as one of the critical concerns for economic policy in both developed and developing countries. However, as shown by the UN, Sri Lanka is far lower than the South Asian regional income distribution standards owing to its high inequality. At the same time, tax revenue has become one of the major concerns in the country due to its broadened internal deficit. In this background, this study examines the short-run and long-run effects of tax structure on income inequality in Sri Lanka utilizing annual statistics from 1980 to 2019 by employing the ARDL model. Findings revealed that in the long run, value-added and excise taxes have a significant association with income inequality in Sri Lanka. However, the association between personal income tax and income inequality was positive but insignificant. In contrast, corporate income tax and import duty have a statistically significant negative association with income inequality in Sri Lanka. Further, in the short run, at the overall level taxes are not significantly associated with income inequality except the personal income tax which has a significant negative association with income inequality.

Utilization of modern menstrual methods and related unmet needs among college going women in Coimbatore district: a descriptive cross-sectional study

ObjectivesThe primary objectives were to determine the proportion of modern menstrual method (MMM) users among college going women in Coimbatore district, Tamil Nadu; and to estimate the unmet needs associated with use of MMMs in comparison with other menstrual hygiene methods (MHMs). We also assessed the factors that determine MMM use among college going women.MethodsThis was a descriptive cross-sectional study conducted among college going women in Coimbatore district, Tamil Nadu, India between October 2022 and January 2023 using a purpose predesigned, pretested, semi-structured proforma that included validated Menstrual Practice Needs Scale (MPNS-36).ResultsOnly 1.4% of the study participants used MMMs – menstrual cups (1.3%) and tampons (0.1%). Sanitary pads were the most common MHM of choice (96.3%); of which majority (98.6%) used disposable pads and more than half (50.4%) used non-biodegradable pads. Importantly, one in six (16.5%) were not aware of nature of sanitary pads (biodegradable or nonbiodegradable) used. The unmet needs associated with MMMs (menstrual cups and tampons) were significantly lower than that for other MHMs (including sanitary pads), in particular, the unmet material and home environment needs, unmet material reliability concerns, unmet reuse needs and unmet reuse insecurity. However, we found no significant difference between MMMs, sanitary pads and other MHMs in terms of unmet transport, college environment, change and disposal insecurity needs. The significant predictors of use of MMMs were age (more than 21 years of age), residence (urban), type of stay (off campus including home), socioeconomic status (upper), fathers’ and mothers’ education (high school and above), and presence of personal income. Discussions with friends (or peers) both before and after menarche regarding menstruation resulted in higher adoption of modern menstrual methods.ConclusionMMMs provided comparative advantage with lesser unmet needs for material reliability and reuse insecurity concerns, particularly in home environment. However, none of the MHMs fulfilled the user expectations for transport and disposal insecurity concerns, particularly outdoors.

Supporting women's empowerment by changing intra‐household decision‐making: A mixed‐methods analysis of a field experiment in rural south‐west Tanzania

AbstractMotivationIn rural sub‐Saharan Africa, patriarchal social norms and customs often lead to unequal resource access, decision‐making power, and intra‐household power relations between women and men co‐heads of smallholder farm households. Household methodologies are gender‐transformative approaches that aim to achieve gender equality and empower women by improving intra‐household gender relations. Evidence of the impact of such approaches on women's empowerment is still scarce.PurposeWe assess the effects of a programme that introduces participatory intra‐household decision‐making to challenge gender relations within households on women's empowerment. The programme was delivered to monogamous couples who head smallholder coffee‐farming households in rural south‐west Tanzania.Methods and approachWe combine (quasi‐)experimental quantitative and qualitative methods to assess the programme's impact on women's empowerment and how that impact fits with women's valued domains of empowerment and individual pathways to empowerment.FindingsAwareness‐raising couple seminars, the programme's least intensive intervention, increased women's access to livestock. Intensive coaching in participatory decision‐making increased women's control over household coffee income—a priority for women. Couple seminars increased women's highly valued involvement in strategic farm decisions—intensive coaching increased it further. Access to personal income, however, valued by women for independent decision‐making for their households' wellbeing, did not change.Policy implicationsGender‐transformative approaches that challenge domestic gender relations can increase women's access to household income and resources, and increase their participation in farming decisions. Such approaches need to be complemented by interventions to increase women's human capital, knowledge of enterprises, and personal resources. Catering for women's diverse pathways towards empowerment may increase their effectiveness. Challenging deep gender norms requires long‐term engagement and trust between change agents and communities.

Reflections on Doing a Good Job of Individual Income Tax Collection and Administration in Grassroots Tax Departments

With the economic development, the amount of per capita disposable income has increased dramatically, and the income gap between the natural person subjects has become bigger and bigger, while the personal income tax has gradually become one of the important taxes in the tax collection and management after going through seven reforms, playing a more significant role in regulating the distribution of income and promoting the fairness of taxation. In the context of the current individual tax reform, combined with the requirements of deepening the reform of the levy and administration system, four countermeasures are proposed from the situation of individual income tax levy and administration of grass-roots tax departments, such as strengthening the legal protection, enhancing tax compliance, strengthening data sharing, and strengthening the support of talents.

Analysis of Consumers' Willingness to Buy Organic Food and Its Influencing Factors Based on Logit Model: A Case Study of Shenzhen

In the past few years, Chinese consumers have shown a growing preference for organic food due to the rise in their salaries and better living standards. Additionally, there is an increasing concern among individuals about personal well-being and the safety of food, which has contributed to the popularity of organic products in China. In the process of buying organic food, consumers are affected by their own factors and the objective environment, which leads to a change in purchase intention. In order to explore the main factors that affect consumers' purchase intention in reality. Based on the network survey data of 329 urban consumers in Shenzhen, this paper establishes a logit model to analyze the organic food purchase intention of consumers in Shenzhen and its influencing factors. The results show that the main factors affecting consumers' organic food purchases are personal monthly income, educational level, and food safety concerns. According to the results of the empirical study, the relevant policy suggestions for improving the organic food industry were put forward.

Rethinking social assistance amid the COVID‐19 pandemic: Guaranteeing the right to income security in Ecuador

AbstractIn the face of increased uncertainty and a slow economic recovery, it is crucial to protect populations from the effects of systemic crises beyond the narrow goal of poverty reduction. In Ecuador, social assistance programs had little effect in reducing earnings losses caused by the COVID‐19 pandemic, leading to a renewed discussion on the implementation of a universal basic income (UBI). This study evaluates the potential impact of social assistance reforms using tax‐benefit microsimulation techniques. Four simulated counterfactual reforms are assessed, ranging from an extension of current social assistance programs to the implementation of UBI, which would replace existing programs and be partially funded through progressive personal income tax and social security contributions. Our findings demonstrate that poverty and inequality would decrease significantly under the more generous UBI scenarios. This research contributes to the ongoing debate on the potential benefits of UBI in reducing poverty and inequality and emphasizes the importance of considering alternative social assistance reforms in the face of growing systemic challenges.

Changing Patterns of Youth Social Exclusion in South Korea

This study analyzed data from the Korea Welfare Panel Study to identify changing patterns in social exclusion among South Korean youth and determine the influencing factors. The study examined 345 youth from 2012 to 2021. A fuzzy set theory and growth mixture model was used to measure social exclusion and identify patterns and the associated factors during this timeframe. The main findings are as follows. First, the social exclusion gap among South Korean youth that emerged a decade ago has continued, with high, middle, and low levels of exclusion identified. Second, the analysis revealed that looking at the demographics, being female, having less education and lower personal and household income increased the likelihood of falling into a relatively higher level of social exclusion. Based on the results, policy recommendations are suggested to mitigate the social exclusion gap among Korean youth.

Consumption Emulation and Demand Regimes: An Inclusive Modeling Approach

ABSTRACT Personal income distributions robustly follow a two-class structure, with an exponential bulk of labour income accruing to the lower 95 - 99 % population share and an upper Pareto tail of the 1 - 5% richest, where capital income is concentrated. The implications of this regularity for macroeconomic outcomes, especially aggregate consumption, are not yet fully understood, though. We introduce this two-class structure into a Post-Keynesian consumption model with workers and capitalists corresponding to the two classes within the personal distribution. Agents consume according to idiosyncratic and social motives. Status consumption is microfounded within a perception network that replicates empirically observed inequality and social self-perceptions. Our findings indicate that the non-market interactions in perception networks are potentially highly relevant for aggregate outcomes and that they can shed some light on recent puzzles in the Post-Keynesian literature on growth regimes. In particular, we show how network segregation can explain differences in the degree of ‘wage-ledness’ of aggregate consumption. Aggregate representations of consumption might thus be misleading. Empirical studies should therefore take the regularities both in the income distribution as well as social network topologies into account.

The Nexus between Citizen Participation and Engagement in Elections and Development in Ghana: Empirical Evidence from Voters in Four Electorally-Swing Constituencies in Ghana

The Nexus between Citizen Participation and Engagement in Elections and Development in Ghana: Empirical Evidence from Voters in Four Electorally-Swing Constituencies in Ghana
 *Gbensuglo Alidu Bukari 
 Department of Political Science
 University for Development Studies, Tamale-Ghana
 E-mail: gbukari@uds.edu.gh
 
 Eliasu Mumuni
 Department of Communication, Innovation and Technology
 University for Development Studies, Tamale-Ghana
 Email: meliasu@uds.edu.gh
 
 Adam Osman Oscar
 Department of Logistics and Procurement Management
 Tamale Technical University, Tamale-Ghana
 oadamosman@tatu.edu.gh
 
 Abstract
 This paper establishes the relationship between individual citizens' voting participation in national elections and their felt socio-economic outcomes in Ghana. The paper adopts a micro-level approach and utilises data from a random sample of 600 respondents in four electorally-swing constituencies. The aim is to ascertain their views on a range of socio-economic issues related to elections and felt individual and community outcomes. The analysis of the results was conducted using standard multi-regression. The results of the analysis established that the relationship between individual and household economic welfare related to personal income, employment opportunities, personal and household educational opportunities and personal and household health status and voting participation is varied. The conclusion is that the unique circumstances of voter participation and choice in an election in the electorally-swing constituencies in the country are contingent on superior socio-economic policies of an incumbent government or political parties in electoral competition with the aspiration to win political power and dominance in a future electoral contest in Ghana. Therefore, based on the results, the enhancement of democracy through active participation in the political and electoral processes should place a premium on inclusive access of citizens to income, health, education and employment opportunities.
 Keywords: elections, democracy, participation, engagement, development, voting behaviour, Ghana

Factors Affecting Compliance With Paying Personal Income Tax In Muara Bangkahulu District

This research aims to determine the factors that influence compliance with paying personal income tax in Muara Bangkahulu District. This research is a quantitative descriptive study using primary data collected through distributing questionnaires to 10,943 taxpayers registered at the Pratama Bengkulu Satu Tax Service Office (KPP) in Muara Bangkahulu District. The sampling technique used was convenience sampling. The data used is primary data in the form of respondents' answers and processed using SPSS 25.The results of this research show that knowledge about taxes, service quality, legal awareness, and government efforts to increase compliance with paying taxes have a significant effect on compliance with paying income tax in Muara Bangkahulu District. This shows the value of Fcount > Ftable (39.020 > 2.46) with a significant value of 0.000.

Role of Early Psychosis Detection in the Relationship Between Personal Income and Duration of Untreated Psychosis.

Prolonged duration of untreated psychosis (DUP) predicts poor outcomes of first-episode psychosis (FEP) and is often linked to low socioeconomic status (SES). The authors sought to determine whether patients' personal income, used as a proxy for SES, predicts length of DUP and whether personal income influences the effect of an early psychosis detection campaign-called Mindmap-on DUP reduction. Data were drawn from a trial that compared the effectiveness of early detection in reducing DUP across the catchment area of an FEP service (N=147 participants) compared with an FEP service with no early detection (N=75 participants). Hierarchical regression was used to determine whether personal income predicted DUP when analyses controlled for effects of age, race, and exposure to early psychosis detection. A group × personal income interaction term was used to assess whether the DUP difference between the early detection and control groups differed by personal income. Lower personal income was significantly associated with younger age, fewer years of education, Black race, and longer DUP. Personal income predicted DUP beyond the effects of age, race, and early psychosis detection. Although Mindmap significantly reduced DUP across all income levels, this effect was smaller for participants reporting lower personal income. Patients' personal income may be an important indicator of disparity in access to specialty care clinics across a wide range of settings. Early detection efforts should measure and target personal income and other SES indicators to improve access for all individuals who may benefit from FEP services.

Severe disability and self-reported depression and anxiety among persons living with Type 2 diabetes in Canada

BackgroundThis study aims to estimate the national prevalence of self-reported depression and anxiety disorders among persons living with Type 2 diabetes in Canada, as well as to investigate the potential link between disability severity and these conditions. MethodsWe conducted a cross-sectional analysis of a subsample (N=8,321) of participants living with Type 2 diabetes in the 2017-2018 Canadian Community Health Survey-Annual Component. Modified Poisson regression models were used to examine the association between disability severity and depression and anxiety disorders. Descriptive statistics, prevalence estimates, adjusted relative risk, and 95% confidence intervals are reported. All statistical analyses were conducted using STATA version 18. ResultsThe prevalence of depression and anxiety were 12.4% and 10.1% respectively. Our study found disability severity as a strong risk factor for both psychiatric disorders. We also found (1) dissatisfaction with life, (2) extremely stressful life events, (3) being female (4) single or never married, (5) poor self-rated health, (6) obesity, and (7) current smoker as significant risk factors for both psychiatric disorders. Conversely, increasing age and higher annual personal income status were significant protective factors. LimitationsThe study's limitations include the inability to establish temporal connections between risk factors and psychiatric disorders due to the cross-sectional design and the exclusion of those living in remote parts of the country and others from participation in the survey, which may underestimate the prevalence of Type 2 diabetes and severe disability. ConclusionsThis study's findings point toward a growing demand for tertiary prevention to increase the probability for those living with Type 2 diabetes in Canada of maintaining functional health, improving mental health, and having a better quality of life. Public health prevention efforts targeted at decreasing the prevalence of diabetes and its complications and disability severity are recommended.

Risk Factors Of Ovarian Cancer Among The Postmenopausal Women

Background: Ovarian cancer ranks 5thin cancer deaths among women. A woman’s risk of getting ovarian cancer during her lifetime is about 1 in 75. Cancer mainly develops in older women.
 Methods: The case control study was carried out among 154 respondents in medical oncology department, NIRCH, Dhaka from July 2016 to June 2017. Among the participants, 77 were cases who had ovarian cancer and another 77 were controls who had no ovarian cancer. Convenient sampling technique was used and data were collected by face-to-face interview using a pretested semi-structured questionnaire. Data were entered on to the template of SPSS and analysis was done.
 Results: The mean age of case and control group were 60.06±7.00 and 59.89±6.96 years respectively. Highest number of respondents were illiterate. Majority came from rural area and had no personal monthly income. Most of them were taken high fiber diet, 83.1% in case and 77.9% in control group. About 80.5% in case and 66.2% in control group had BMI ≥25 kg/m2. Sedentary workers 40.3% in case and 13.0% in control group; moderate workers were 31.2% in case and 20.8% in control group and hard workers were 28.5% and 66.2% in case and control group respectively. The mean age of menarche 12.02±1.19 years and 12.87±1.30 years in case and control group respectively and mean age of menopause in case and in control groups respectively 51.54±2.39 and 49.61±1.29 years. In case group 49.3% had early term pregnancy whereas in control group 9.5% had early term pregnancy; in case group 82.1% and in control group 86.5% had breast feeding history. Around 16.9% in case group and 27.3% in control group used to take OCP. Significantly more respondents 6.5% in case group had personal H/O breast cancer than control group. Positive family history of breast and ovarian cancer was found 16.9% in case group and 2.6% in control group. In binary logistic regression analysis for risk factors of OC was found that sedentary activity was associated with increased risk, increased BMI (≥25 kg/m2), early age of menarche (≤12 years), late age of menopause (>51 years), nullipara and early term pregnancy. Family H/O breast or ovarian cancer significantly associated with development of ovarian cancer.
 Conclusion: Ovarian cancer observed more in older age group (≥60 years) among sedentary worker with high body mass index (≥25 kg/m2). Early age of menarche (≤12 years), late menopause (>50 years), never having given birth to a child in life time, early term of pregnancy and family history of breast and ovarian cancer were significantly associated with ovarian cancer among post-menopausal women.
 JOPSOM 2021; 41(2):28-35

Socioecological influencers of health-promoting lifestyles in Chinese: a preliminary survey using convenient samples.

Healthy lifestyles are considered important means to reduce the burden of diseases. This cross-sectional study was conducted based on the Ecological Model of Health Behavior (EMHB) to analyze the factors associated with the health-promoting lifestyles of Chinese residents. We carried out a cross-sectional investigation in July 2023. Our investigated factors included social-demographic characteristics (including sex, age, education level, employment status, marital status, personal monthly income, and daily behavioral habits [which were measured by a questionnaire)], health literacy [which was measured by the Chinese version of the Health Literacy Scale Short-Form scale (HLS-SF12)], and family health [which was measured by the Chinese version of the Short-Form of the Family Health Scale (FHS-SF)]. Our outcome was health promoting lifestyle, which was measured by a revised version of Health Promoting Lifestyle Profile-II (HPLP-IIR). Data were analyzed using stepwise regression. A total of 1,402 participants were enrolled. Higher scores of HLS-SF12 (β = 0.467), having regular exercise (β = 0.212), and regular physical examination (β = 0.088) were associated with better health-prompting lifestyles. However, older age (≥60 years) (β = -0.046), drinking (β = -0.066), and sleeping time (5-6 h/day) (β = -0.048) were associated lower levels of health-prompting lifestyles. Living with family (β = 0.077), FHS-SF (β = 0.104), and married (β = -0.077) were significant influencers. Unemployed (β = -0.048), receiving retirement pay (β = -0.053), and economic support provided by parents (β = 0.094) were associated with better health-prompting lifestyles. There were multiple influencing factors of the six dimensions of the HPLP-IIR. Our findings indicate that community residents with higher health literacy, better family health, and health-related behaviors tend to have better health-promoting lifestyles. Our findings have confirmed the complex impacts of social-ecological factors on health-promoting lifestyles, which may help policy makers with health-promotion strategies making and also help researchers to control for confounding in study design.