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Income Tax
Almost all countries have a personal income tax, which taxes individuals’ income, such as salaries, rents, pensions, dividends, profits, and...
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Income Taxes in Financial Statements
The relationship between taxable income and accounting income can be managed using one of the following models. The “single track” model, according...
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Nonrecurring income taxes
Nonrecurring income taxes are transitory items that exclusively affect earnings through tax expense. We conduct the first in-depth examination of...
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Optimal income taxes
We define a new mathematical function that is an adaptation of a welfare function consistent with the premises of classical welfare. This function is...
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What drives bank income smoothing? Evidence from Africa
We investigate whether banks use loan loss provisions to smooth income and whether this behaviour is influenced by foreign bank presence, ownership...
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The impact of size on income diversification: an empirical study on commercial banks in Vietnam
Banks are the engine of the economy. Therefore, bank performance has a direct impact on the development and security of the entire economy. The main...
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Foreign bank presence and income inequality in Africa: What role does economic freedom play?
This study contributes to income equality (IE) literature by examining four important issues. First, the study examines the effects of foreign bank...
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Income Smoothing Practices: Evidence from Vietnam Stock Exchange Market
The study aims to: (i) provide empirical evidence on income smoothing practice of listed companies in Vietnam Stock Exchange; and (ii) investigate...
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ICT, Gender Inequality, and Income Inequality: A Panel Data Analysis Across Countries
ICT has been long recognized as a driver of sustainable development goals (SDGs). This study examines the relationship between ICT, gender...
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An income equalisation policy and social welfare: beyond inequality
The inequality of income distribution is one of the most serious problems to our society. Traditional economics proposes the tax increase on wealthy...
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Income inequality: a recipe for youth unemployment in Africa
Youth unemployment is a problem in Africa such that young people face almost double the unemployment rate as adults. With the booming population on...
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Determinants of women participation in income generating activities: evidence from Ethiopia
This paper aims to examine the major determinants and challenges of women's participation in income-generating activities focusing on rural women of...
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Income Strategy
The National Health Insurance (NHI) is compulsory and provides universal health coverage to all citizens of Taiwan and those who have had a...
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The income gap reporting framework in public not-for-profit organizations: the British Museum case
The income gap is the negative margin between earned income and operating expenses: this is the main financial concern for not-for-profit entities...
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Assessing the effect of financial inclusion on human capital in West Africa: an heterogeneous analysis based on income level
Human capital accumulation is very important for the development of any nation. Access to finance, including financial inclusion, is also a very...
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Frugal entrepreneurship: A way to seize business opportunities for low-income customers
Frugal innovation (FI) is a recently emerged phenomenon that is increasingly gaining importance to serve a set of customers in develo** countries....
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Examining the path of urban–rural industry convergence and its impacts on farmers’ income growth: evidence from **njiang Uyghur Autonomous Region, China
Urban–rural industry convergence is a critical factor in addressing the dual urban–rural structure, as it has the potential to increase agricultural...
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Globalization and income inequality in develo** countries: a GMM approach
The purpose of this paper is to empirically examine the effect of overall globalization along its dimensions on income inequality in 66 develo**...
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Taxing multinational income based on value creation versus value realization: an industry perspective
The taxation of multinational income is the subject of important policy debates. For example, the recent Pillar One proposal by the Organisation for...
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Intergenerational income distribution before and after the great recession: winners and losers
Ageing process may affect intergenerational relations in different ways, including income distribution. Simultaneously, the global economy has...
