Personal Income Research Articles

Comparative Analysis of the Predictive Performance of an ANN and Logistic Regression for the Acceptability of Eco-Mobility Using the Belgrade Data Set

To solve the problem of environmental pollution caused by road traffic, alternatives to vehicles with internal combustion engines are often proposed. As such, eco-mobility microvehicles have significant potential in the fight against environmental pollution, but only on the condition that they are widely accepted and that they replace the vehicles that predominantly pollute the environment. With this in mind, this study aims to elucidate the main variables that influence the acceptability of these vehicles, using prediction models based on binary logistic regression and a multilayer artificial neural network—a multilayer perceptron (ANN). The data of a random sample obtained via an online questionnaire, answered by 503 inhabitants of Belgrade (Serbia), were used for training and testing the model. A multilayer perceptron with 9 and 7 neurons in two hidden layers, a hyperbolic tangent activation function in the hidden layer, and an identity function in the output layer performed slightly better than the binary logistic regression model. With an accuracy of 85%, a precision of 79%, a recall of 81%, and an area under the ROC curve of 0.9, the multilayer perceptron model recognized the influential variables in predicting acceptability. The results of the model indicate that a respondent’s relationship to their current environmental pollution, the frequency of their use of modes of transport such as bicycles and motorcycles, their mileage for commuting, and their personal income have the greatest influence on the acceptability of using eco-mobility vehicles.

Economic Growth Effects of Fiscal Policy in South Africa: Empirical Evidence from Personal Income Tax

Economic Growth Effects of Fiscal Policy in South Africa: Empirical Evidence from Personal Income Tax

Development of proactive mode of providing tax deductions for personal income tax

The paper studies discussion issues of the simplified procedure for obtaining tax deductions for personal income tax (hereinafter referred to as PIT). The objectives of the study are the following: to review the changes in tax legislation from January 1, 2024 in the field of proactive mode of granting tax deductions for PIT, to justify the increasing role of this interaction between individuals and tax authorities, to identify current problems and to search for ways of solving them. The authors analysed the practice of application of the simplified procedure for obtaining property and investment tax deductions; statistical data of the Federal Tax Service of Russia on the provision of tax deductions in a simplified manner (1-DDK statistical form “On the declaration of personal income”). The analysis of key changes in the provision of deductions entering into force on January 1, 20124 was also conducted. The main problems that individuals may have when receiving deductions or that tax authorities may face in the course of tax control are highlighted, and possible ways to solve them are identified. The authors concluded, firstly, that it is necessary to form prefilled applications not only while receiving tax deductions, but also when paying PIT, for example, when a person sells real estate, cars. Secondly, it is required to enshrine in tax legislation the order of priority of providing tax deductions if a taxpayer has the right for several types of them. The obtained results can be used in developing solutions to taxation of personal income and provision of tax deductions, in legislative drafting on improvement of provisions of the state tax policy.

E-cigarette use, perceived risks, attitudes, opinions of e-cigarette policies, and associated factors among Thai university students.

Although many countries, including Thailand, currently ban the sale of e-cigarettes, their use continues to rise, especially among young adults. Since the study of e-cigarette use among university students is limited, this study aimed to determine factors associated with e-cigarette use and explore university students' attitudes toward e-cigarettes, perceived risk, and opinion of e-cigarette policies. This cross-sectional study was conducted among undergraduate students using convenience sampling in a university, in central Thailand from November 2022 to February 2023. A self-administered online questionnaire was distributed to 19 faculties representing health sciences, science and technology, social and arts faculties, and the International College. A total of 548 students completed the online questionnaire, and 20.4% reported ever using e-cigarettes, while 40% of e-cigarette users were unsure about the nicotine content. About 28% agreed, and 22% were unsure whether e-cigarettes could help quit smoking. Most students perceived that e-cigarettes are addictive and harmful, while about half of the participants agreed with the policy related to e-cigarettes in Thailand. Students with positive attitudes towards e-cigarettes were more likely to use e-cigarettes (AOR=1.15; 95% CI: 1.08-1.22), and those with lower perceived risk (AOR=0.89; 95% CI: 0.82-0.96) and who disagreed with e-cigarettes policy (AOR=0.93; 95% CI: 0.89-0.97) were more likely to use e-cigarettes. Personal income and having friends who use e-cigarettes were the significant predictors for e-cigarette use, while studying in the faculty of science and technology was a predictor of using e-cigarettes last month. Although the perceived risk was high, about half of the students thought that e-cigarettes could help them quit smoking and were unsure or disagreed with e-cigarette banning policies. Attitude, perceived risk, policy opinions, personal income, and having friends who used e-cigarettes, were associated with e-cigarette use. Thus, correcting misunderstandings and increasing risk perceptions about e-cigarettes must be advocated among university students.

Konsep dan Praktik Arisan online “Awrisan MBabel 88” Dalam Perspektif Fikih Muamalah

Online arisan has become popular in Indonesia, but the lack of understanding of sharia principles in this practice is a concern. The purpose of this study is to understand the implementation mechanisms and regulations in online arisan and identify relevant muamalah jurisprudence concepts, such as the validity of contracts and management transparency. This research method uses a qualitative approach through literature studies and field studies with researchers directly involved in the research location, namely the online social gathering activity Awrisan Mbabel 88. The results show that this social gathering is in accordance with the muamalah principle if the management of fine fees is not considered as the admin's personal income. Awrisan Mbabel 88 has implemented a qardh contract that is free from elements of riba or exploitation, although it is difficult to prove legally, this arisan focuses on the principles of help and kinship.

Regional differentiation of the tax burden on personal income in Canada

The income of citizens reflects the degree of economic development of the country, and in the regional aspect – the degree of economic development of each region. Canada is very similar to Russia in its geographical location, nature and climate, so the standard of living of the population in this country is of interest. One of its indicators is the income of citizens. The state’s approach to personal income taxation reflects the general socio-economic policy in the country. The study analysed the tax burden on personal income in the provinces of Canada in 2000–2022, determined the dynamics of this indicator for the period under review, and identified the existence of correlation between the amount of income and the tax burden on it in the regional aspect. The results obtained found that in Canada, there is a conditional division into eastern provinces with a traditionally high tax burden, western provinces with a national average tax burden, and northern territories with a relatively low tax burden. A certain inverse relationship between the amount of citizens’ income and the tax burden on it has been established. In regions with high incomes, the tax burden is usually lower, and in regions with low incomes, it is generally higher. However, there are regions that are exceptions, which shows the relative financial independence of regional authorities in Canada. The dynamics of the tax burden on personal income in the analysed period reflected the impact of the crises of 2008 and 2020 when it decreased. This fact demonstrates the sensitive response of regional governments to the changing economic situation.

Executives’ income tax burden, earnings management and stock reduction

This paper selects companies that implemented equity incentives during 2011–2021 as a research sample, and delves into how executives avoid personal income tax burden and alleviate the pressure on tax-paying funds through earnings management and stock reductions. The results of the study show that as the amount of executives' true tax burden increases, the proportion of shares they reduce their holdings in the six months prior to the unlock date increases accordingly. In addition, the proportion of executives who reduced their holdings was significantly higher in the group with higher tax collection intensity than in the group with lower collection intensity. These findings are important for understanding the impact of executive tax behavior and tax collection policies.

Pay dissatisfaction and withdrawal behaviour of employees in the civil service: does personal income tax regime matter?

PurposeThe aim of the study is to explore the links between multiple personal income tax regimes, pay dissatisfaction, employee lateness and absenteeism. Accordingly, this paper examines the relationships between income tax policies, pay dissatisfaction and the work withdrawal behaviours of employees in the public service.Design/methodology/approachThe study adopted a quantitative design, and data were collected through a structured questionnaire from a sample of 252 respondents from the Bayelsa State Civil Service in Nigeria. Data were analysed by applying multivariate regression and structural equation modelling through the use of Stata software version 12 and SmartPLS version 4.FindingsThe results demonstrated that there was a positive relationship between personal income tax regimes and pay dissatisfaction; there was a positive relationship between pay dissatisfaction and work withdrawal behaviour of employee tardiness and absenteeism and pay dissatisfaction mediated the relationships between personal income tax regimes and work withdrawal behaviours of public sector employees.Originality/valueThe study appears to be the first to explore the nexus between personal income tax regimes and pay dissatisfaction and withdrawal behaviours of employee tardiness and absenteeism as well as the mediating role of pay dissatisfaction in public service organisations.

Divisions among the poor: A survey experiment of tax preferences in liberalizing Brazil

Despite globalization’s distributional impacts, we know little about (potentially differential) tax preferences of trade winners and losers, especially within social classes. We assess tax burden preferences to sustain public good provision using a vignette experiment with randomized tax instruments in the context of a liberalizing economy. More specifically, we analyze data from an original, randomized household survey of 1008 individuals in Sao Paulo State, Brazil, in 2019. We study preferences for increases in personal income, value-added, or corporate income taxes to improve funding for the universal health care system after Brazil adopts its free trade deal with the European Union. Findings reveal that the trade-losing poor support progressive taxes, whereas the trade-winning poor favor regressive instruments. By dividing the poor, globalization may create a barrier against more progressive fiscal strategies in emerging economies.

Policy and Fertility, a Case Study of the Quebec Parental Insurance Plan

In 2006, the Quebec government implemented a parental leave program more generous than the scheme available through the Canadian federal Employment Insurance (EI) program. It was aimed at maintaining the personal disposable income after a birth, especially for women whose income exceeds the maximum insurable earnings of EI. In this article, we assess whether the implementation of the Quebec Parental Insurance Plan (QPIP) was associated with an increase in the fertility in Quebec, especially for highly educated women. We use data from the rotating panels of the Canadian Labor Force Survey. We test the effect of the implementation of the QPIP on fertility by comparing Quebec and Ontario, which kept the federal EI scheme, before and after the implementation of the QPIP. We adapt the difference in differences method (DiD) to the modeling of the fertility schedule using Poisson regression. We estimate fertility by educational levels within each of the four groups of the DiD design by integrating the estimated fertility schedules. Our results show that the implementation of the QPIP was associated with an increase in fertility in Quebec. The magnitude of the increase varies by educational levels: 17% for women who did not complete secondary education, 46% for those who completed it, and 27% for women who earned a university diploma.

Financing education spending in the context of interbudgetary relations in the Republic of Kazakhstan

In the current conditions, education is endowed with strategic importance as a sphere of social activity that directly forms the level of intelligence of the population, ensuring competitiveness and innovation in the development of the country's economy. Therefore, the study’s relevance is because the educational capital obtained in the learning process is a combination of theoretical knowledge, practical skills, work experience, and personal characteristics that bring a person income during his career and stimulate further investment in education. Education impacts each citizen’s income and directly affects the economic development of the country, its financial capabilities, and national competitiveness. Thus, this article aims to reveal the critical aspects of republican and local financing of education in Kazakhstan and the prospects for its development. The methodological basis of the research is formed by a system of general scientific and unique research methods: synthesis, system-analytical analysis, and abstract-logical method. The critical result of the work is the systematization of acquisitions within the framework of the researched topic and the study of the features of optimizing the decentralization of education financing in Kazakhstan. Proposed: to increase the efficient distribution of financial resources at all levels of the budget system; increase the opportunities for educational institutions to raise additional funds through educational innovations, expand the list of paid services provided by such institutions; carry out decentralization of education, taking into account the characteristics of the regions, their production potential, the demographic situation and the interests of territorial communities. The results of this scientific study, as well as the conclusions formulated on their basis, are of significant importance both for the scientific community and for financial experts and practitioners from the educational field since they have a structured presentation of the material based on which logical and constructive conclusions are drawn, which may have an impact on the subsequent processes of reforming the financial provision of education in Kazakhstan.

Health-related quality of life and influencing factors of patients with paroxysmal nocturnal hemoglobinuria in China

BackgroundParoxysmal nocturnal hemoglobinuria (PNH) is a rare blood disorder, leading to various complications and impairments in patients’ health-related quality of life (HRQOL). Limited research has been conducted to evaluate the HRQOL of Chinese patients with PNH. Understanding the HRQOL in this specific population is crucial for providing effective healthcare interventions and improving patient’ health outcomes. This study aimed to assess HRQOL of Chinese patients with PNH, and identify key determinants.MethodsA cross-sectional study was conducted during 2022 to recruit patients with PNH in China. The study population was recruited from PNH China, one of the largest public welfare PNH patient mutual aid organization in China. Data were collected via an online questionnaire including the EQ-5D-5L (5L), and social-demographic and clinical characteristics. Descriptive statistics were employed to summarize the characteristics of the participants and their HRQOL. Multiple linear and logistic regression analyses were adopted to explore key factors affecting HRQOL.ResultsA total of 329 valid questionnaires were collected. The mean (SD) age of the patients was 35.3 (10.0) years, with 52.3% of them being male. The patients reported more problems in Anxiety/Depression (81.5%) and Pain/Discomfort (69.9%) dimensions compared to the other three 5L dimensions. The mean (SD) of 5L health utility score (HUS) and EQ-VAS score were 0.76 (0.21) and 62.61 (19.20), respectively. According to multiple linear regression, initial symptoms (i.e., Anemia [fatigue, tachycardia, shortness of breath, headache] and back pain) and complication of thrombosis were significant influencing factors affecting 5L HUS. Total personal income of the past year, initial symptom of hemoglobinuria and complication of thrombosis were significantly influencing factors of VAS score. Social-demographic and clinical characteristics, such as gender, income, and thrombosis, were also found to be significantly related to certain 5L health problems as well.ConclusionOur study manifested the HRQOL of PNH patients in China was markedly compromised, especially in two mental-health related dimensions, and revealed several socio-demographic and clinical factors of their HRQOL. These findings could be used as empirical evidence for enhancing the HRQOL of PNH patients in China.

Personal income tax and corporate innovation: The key role of inventors’ financial incentives

Despite the importance of the personal income tax around the world, little is known about its impact on innovation. We construct a large database of inventors who patented at publicly listed companies during the 2008–2016 period and exploit the revised Personal Income Tax (PIT) Law of 2011 in China as a quasi-natural experiment to establish the causal effect of the personal income tax on corporate innovation. Using a difference-in-differences identification strategy, we show that a lower personal income tax rate has a significantly positive impact on patent quantity and quality. Further, the revised PIT Law raises the efficiency of R&D activities, induces more explorative innovation, and improves the success rate of patent applications, providing consistent evidence for the intentional effort channel. Moreover, this positive innovation effect is more pronounced in firms with an R&D team that is more sensitive to the salary incentive system, greater innovation dependence, better governance, and firms located in regions with better innovation environments. Taken together, our findings shed light on how inventors and firms respond to decreasing personal income tax rates and confirm that the net return to innovation can be vital to the innovation capacity of firms.

Postpartum depression and risk factors among working women one year after delivery in Beijing, China: a cross-sectional study.

Postpartum depression (PPD) is the most common mental illness affecting women after childbirth, and working mothers may be faced with unique challenges. This study aimed to examine the depression status among working postpartum women in 1 year of childbirth and explore the relationship between occupational factors and PPD in urban Beijing, China. A cross-sectional survey of 554 postpartum women was conducted among ten community health service centers in six urban districts of Beijing, China. Sociodemographic, occupational, childbirth and postpartum information were collected. Depression status was obtained using the Edinburgh Postnatal Depression Scale. Prevalence of postpartum depression (PPD) was assessed in relation to occupational characteristics, and influencing factors were analyzed through logistic regression. Of the postpartum women, 29.42% met the criteria for depression. PPD prevalence was significantly higher among women employed in commercial enterprises (39.81%). The analysis of influencing factors showed that age, family or personal monthly income, maternity leave, feeding methods, and postpartum care affected the psychological health of occupational women after childbirth. PPD prevalence is notably elevated among women employed in commercial enterprises, and specific risk factors contribute to its occurrence. These findings highlight the need for targeted interventions to address these risk factors and prevent PPD in this population.

ASSOCIATION OF SOCIEOCONOMIC FACTORS, LIFE STYLE WITH CHOLESTEROL IN GENERAL ADULT POPULATION

Objective: The relationship between socioeconomic factors, behavior and LDL cholesterol values is a complex process that includes various aspects of an individual's life and environment. The aim of the work is to determine the association of socioeconomic factors and health behavior with LDL cholesterol values. Design and method: Through cross-sectional research, we analyzed 1,800 subjects from the general adult population of Croatia (random sample of general adult population in Croatia included in the Epidemiology of Hypertension in Croatia -2 project). For the purposes of the research, a structured questionnaire was used, which consists of data on socioeconomic status and lifestyle. Cholesterol and LDL values were determined from fasting blood samples. Results: In the whole group 58.2% of respondents had increased total cholesterol values. However, only 24.96% declare that they had dyslipidemia, which indicates a low awareness of the existence of risks. Total cholesterol values were positively correlated with personal monthly income (r=0,41 p=0.041), professional education (p=0.021), type of work (p=0.011) and are also associated with an unhealthy lifestyle. We found a negative correlation with physical activity (r=-0,10 p<,05). Elevated LDL cholesterol showed association with socioeconomic factors such as personal monthly income, professional education, but there was no significant correlation with drinking black coffee, alcohol consumption, or physical activity. The consumption of fruits and vegetables was related to the occurrence of dyslipidemia and the correlation was statistically significant (r=-0,10, p <0.05). Conclusions: Poor awareness for hypercholesterolemia was observed in our general population. Socioeconomic factors and health behavior are interrelated in influencing total and LDL cholesterol levels. General population should be more educated to increase awareness about this important cardiovascular risk factor.

Personal Tax Changes and Financial Well-being: Evidence from the Tax Cuts and Jobs Act

We estimate the effects of personal income tax decreases on financial well-being, including qualitative subjective assessments and quantitative measures. A plausibly causal design shows that tax decreases in the Tax Cuts and Jobs Act made survey respondents more likely to say they were "living comfortably" financially, with null effects at lower levels of subjective financial well-being. Estimates from a similar design using credit bureau data show that people who had larger tax decreases were modestly more likely to open new accounts, and more likely to have higher consumer credit balances. Tax decreases had effects on credit scores that are indistinguishable from zero. Results suggest that larger tax decreases improve financial well-being in ways not fully proxied by typical administrative data.

Non-coresidential intergenerational relations from the perspective of adult children in China: typology and social welfare implications

The social changes in the new century and the shifting concept of filial piety have jointly shaped the unique intergenerational relationships in China. Intergenerational relationships are closely connected to arrangements for care of the older adults, particularly those who live alone. Based on data from the 2017 China General Social Survey (CGSS), the latent profile analysis method was used to explore the profiles of intergenerational family relationships and their influencing factors in the context of “non-co-residence” based on the five dimensions of intergenerational solidarity theory and related indicators. The study found that family intergenerational relationships can be categorised into five profiles: distant-emotional, proximity-detached, proximity-loose, distant-support, and traditional-reciprocal, which share commonalities with previous studies and have their own characteristics. The results of the multiple regression analysis showed that gender, education level, annual personal income for the previous year, self-rated happiness, and self-rated health had significant effects on the latent profiles of intergenerational relationships. Specifically, adult children who are male, living in a rural area, no legal spouse, a primary school education or less, an annual income above 50,001 RMB in the last year (2016), low or average self-rated happiness, and good self-rated health are more likely to deviate from the traditional filial support track (i.e. they are less likely to be the traditional-reciprocal) than their counterparts in these profiles. In the future, it will be important to increase attention to those families in which older parent live apart from their adult child through relevant legislation, social welfare systems, and social older-care services. This will help ensure that adult children provide intergenerational support and will enable the normal functioning of home- and community-based older adults’ care.

The Global Temperament Project: Parent-reported temperament in infants, toddlers, and children from 59 nations.

Data from 83,423 parent reports of temperament (surgency, negative affectivity, and regulatory capacity) in infants, toddlers, and children from 341 samples gathered in 59 countries were used to investigate the relations among culture, gender, and temperament. Between-nation differences in temperament were larger than those obtained in similar studies of adult personality, and most pronounced for negative affectivity. Nation-level patterns of negative affectivity were consistent across infancy, toddlerhood, and childhood, and patterns of regulatory capacity were consistent between infancy and toddlerhood. Nations that previously reported high extraversion, high conscientiousness, and low neuroticism in adults were found to demonstrate high surgency in infants and children, and countries reporting low adult openness and high adult neuroticism reported high temperamental negative affectivity. Negative affectivity was high in Southern Asia, Western Asia, and South America and low in Northern and Western Europe. Countries in which children were rated as high in negative affectivity had cultural orientations reflecting collectivism, high power distance, and short-term orientation. Surgency was high in Southeastern and Southern Asia and Southern Europe and low in Eastern Asian countries characterized by philosophies of long-term orientation. Low personal income was associated with high negative affectivity. Gender differences in temperament were largely consistent in direction with prior studies, revealing higher regulatory capacity in females than males and higher surgency in males than females, with these differences becoming more pronounced at later ages. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

COVID-19-Related Emotional Impact and Personal Experiences, Family Income, and Sleep Hygiene of Early Appalachian Adolescents

Objectives: The coronavirus disease 2019 (COVID-19) pandemic has negatively impacted the lifestyles and routines of adolescents, making it difficult to prioritize sleep. This has raised concerns regarding the sleep hygiene of young individuals, as good sleep is important for healthy youth development. Therefore, understanding how the pandemic has disproportionally affected the sleep of specific youth subgroups is essential for developing interventions to alleviate poor sleep and its adverse consequences. Methods: School-based survey data from the Young Mountaineer Health Study (YMHS) was used to create generalized estimating equation models to predict daytime sleepiness and the amount of sleep among early adolescents on weekday and weekend nights. The study included data from 2,322 students collected over three waves ~6 months apart. COVID-19-related emotional impact (scale range: 5–25) was considered the independent variable. Results: The average age of the participants in wave 1 was 11.50 (male, 44.1%). COVID-19-related emotional impact was positively associated with daytime sleepiness (estimate=0.25, <i>p</i><0.001) and increased the odds of receiving less than the recommended average amount of sleep on weekdays (odds ratio [OR]=1.05, <i>p</i><0.001) and weekends (OR=1.04, <i>p</i><0.001). Conclusions: Thus, we recommend targeting proper sleep interventions for individuals deeply affected by the pandemic and young individuals from lower-income families. Moreover, despite a decrease in the emotional impact of COVID-19 over time, its potential negative effects on sleep persisted. Therefore, efforts should focus on educating young individuals regarding the health benefits of proper sleep, with an emphasis on integrating this information into the health curricula of secondary schools in the Appalachian region.

Examining the impact of personal freedom on income inequality: Evidence from Sub-Saharan Africa and Western European regions.

Rising income inequality has recently garnered intensive attention owing to its significance in theory and practice. This has rendered the mechanism through which inequality can be understood, even from a microscopic perspective, to institute proper policies that curtail it important. We contribute to the literature by examining the effect of freedom on income inequality using data from 34 least-free and 18 most-free countries from 2000 to 2020 in Sub-Saharan Africa and Western Europe, respectively. A novel fixed-effects panel quantile regression econometric estimator was employed, and the findings showed a non-linear relationship between personal freedom and income inequality for both regions. Again, both regions reported an inverse relationship between personal freedom and income inequality within the medium-run quantiles. However, a positive relationship was reported in the short-run and long-run quantiles of Sub-Saharan Africa and Western Europe, respectively, whereas the inverse was the same. Finally, the significant adverse relationship was more dominant in Western Europe, implying that high levels of personal freedom in the region explain the low levels of income inequality compared to Sub-Saharan Africa, which has lower levels of personal freedom and higher income inequality. Concerning the findings, it is recommended that policymakers and governments of least- and most-free regions institutionalise personal liberties that support human capital development and establish mechanisms to implement enacted freedoms.