scholarly journals Determinants of tax morale in Spain and Turkey: an empirical analysis

2014 ◽  
Vol 3 (1) ◽  
pp. 60 ◽  
Author(s):  
Cevat Bilgin
Keyword(s):  
Social Capital ◽  
Economic Status ◽  
Tax Compliance ◽  
Demographic Factors ◽  
Tax Morale ◽  
Positive Effects ◽  
Marginal Effects ◽  
Relevant Variables ◽  
Ordered Probit Models ◽  
Ordered Categorical

Tax morale is defined as the intrinsic motivation to pay taxes, and is closely related to tax compliance. Determinants of tax morale need to be investigated for a more comprehensive understanding of tax compliance. In this paper, determinants of tax morale in Turkey and Spain are analysed on the basis of World Values Survey data. Firstly, descriptive statistics of the variables used in the models are provided. Since tax morale is an ordered categorical dependent variable, ordered probit models are estimated separately for Turkey and Spain to derive the relations between tax morale and relevant variables. Marginal effects are computed since the coefficients of the models cannot be interpreted because of the nonlinearity of the estimated models. The marginal effects related to the top level of tax morale category are presented. The independent variables are combined by demographic factors, employment categories, economic status of the respondents and social capital variables. The findings from the estimated model suggest that social capital variables and some of the demographic factors have important effects on tax morale in Turkey. Confidence variables have positive effects; if taxpayers feel confidence in political entities they are willing to pay taxes. Religion and national pride affect tax morale positively. On the other hand, the results are different for Spain; social capital variables do not have effects on tax morale. Specifically, confidence variables are found to be statistically insignificant. Age, education level and the income level have significant effects on tax morale in Spain.

Living with grandparents: Multi-generational families and the academic performance of grandchildren in China

2021 ◽  
pp. 2057150X2110283
Author(s):  
Fan Zhang ◽  
Yuxiao Wu
Keyword(s):  
Social Capital ◽  
Academic Performance ◽  
High School Students ◽  
Junior High School ◽  
Social Stratification ◽  
Capital Investment ◽  
Nuclear Family ◽  
Single Parent ◽  
Positive Effects ◽  
Single Parent Families

Previous studies on social stratification and intergenerational mobility have mostly focused on the effects of parents on their children’s socioeconomic status (SES) attainment, but less attention has been paid to the important role played by grandparents in the life chances of their grandchildren, and its underlying mechanism. By analyzing a national survey sample data of junior high school students in China, this study examines the influence factors of living with grandparents and their effect on the academic performance of adolescents, and the intermediate mechanism. The study finds that (a) three-generation cohabitation occurs when there is a functional need for the nuclear family, and children with lower SES, working mothers, or single-parent families are more likely to experience cohabitation between grandparents and grandchildren; (b) living with grandparents has significant positive effects on adolescents’ academic performance after controlling for other factors; (c) the effect of living with grandparents is moderated by the family’s SES and family structure, and students from lower-SES or single-parent families benefit more from living with grandparents; and (d) living with grandparents to a certain extent benefits grandchildren’s academic performance by enhancing family social capital investment. Households in which grandparents cohabit invest significantly more in the social capital of children than those who do not have grandparents cohabiting. The results of this study show that in modern society, family kinship networks still play a very important role in the status attainment and social mobility of individuals. Therefore, scholars should pay more attention to the important role of extended families in social stratification and mobility and its micro-mechanisms.

scholarly journals Influence of Physical Activity and Socio-Economic Status on Depression and Anxiety Symptoms in Patients after Stroke

2021 ◽  
Vol 18 (15) ◽  
pp. 8058
Author(s):  
Małgorzata Paprocka-Borowicz ◽  
Mona Wiatr ◽  
Maria Ciałowicz ◽  
Wojciech Borowicz ◽  
Agnieszka Kaczmarek ◽  
...  
Keyword(s):  
Physical Activity ◽  
Physical Therapy ◽  
Economic Status ◽  
Depression Scale ◽  
Post Stroke ◽  
Positive Effects ◽  
Socio Economic Status ◽  
Treatment Of Depression ◽  
Post Stroke Depression ◽  
The Impact

Stroke is a high-risk factor for depression. Neurological rehabilitation is greatly difficult and often does not include treatment of depression. The post-stroke depression plays an important role in the progress of treatment, health, and the life of the patient. The appropriate treatment of depression could improve the quality of life of the patient and their family. The study aimed to evaluate the impact of physical activity and socio-economic status of the patient on the effectiveness of recovery from depression and the severity of the symptoms of depression. The study was conducted with 40 patients after stroke aged 42–82 years, and included 10 women and 30 men who were hospitalized for two weeks. The severity of depression/anxiety (D/A) symptoms were evaluated two times; at admission and after two weeks of physical therapy. The hospital anxiety and depression scale (HADS) questionnaire was used for this purpose. Socio-economic status was evaluated by several simple questions. It was revealed that physical therapy has a positive influence on mental state. The severity of D/A symptoms after stroke is related to the financial status of the patients (2 = 11.198, p = 0.024). The state of health (2 = 20.57, p = 0.022) and physical fitness (2 = 12.95, p = 0.044) changed the severity of symptoms of anxiety and depressive disorders. The kinesiotherapy in the group of patients with post-stroke depression had positive effects; however, economic and health conditions may influence the prognosis of the disease.

scholarly journals The Neighborhood Effects of a Place-Based Policy—Causal Evidence from Atlanta’s Economic Development Priority Areas

2021 ◽  
Vol 13 (12) ◽  
pp. 6808
Author(s):  
Yuxi Luo ◽  
Zhaohua Zhang ◽  
Jun Zheng ◽  
Diane Hite
Keyword(s):  
Economic Development ◽  
Low Income ◽  
Neighborhood Effects ◽  
Economic Status ◽  
Housing Prices ◽  
Labor Demand ◽  
Housing Price ◽  
Poverty Rate ◽  
Priority Areas ◽  
Positive Effects

Place-based policies refer to government efforts to enhance the economic performance of an area within its jurisdiction. Applying various difference in differences strategies, this study evaluates the neighborhood effects of a place-based policy—the Economic Development Priority Areas (EDPA) of Atlanta, Georgia, USA. Since the census block groups are locally defined and the boundaries may change over time, we defined the neighborhoods by creating a set of 0.25-mile- diameter circles evenly distributed across Atlanta, and used the created buffers as the comparison unit. The empirical estimates showed that EDPA designation significantly reduced poverty rate and increased housing price of EDPA neighborhoods but had no beneficial effects on population size and employment rate. The heterogeneous analysis with respect to different initial economic status of the neighborhoods showed a relative larger and significant effect of EDPA designation on low-income neighborhoods. The increasing labor demand induced by EDPA designation in low-income neighborhoods attracted more population to migrate in and put upward pressure on housing prices. The estimation results are robust when replacing the 0.25-mile-diameter circle neighborhoods with 0.5-mile-diameter circle neighborhoods. Although we found some positive effects of the EDPA program in Atlanta, it would be misguided to assume similar effects occur in other areas implementing place-based policies.

Factors Associated with Distribution of Pre-Eclampsia and Eclampsia Among Rural and Urban Women in Child Bearing Age – A Case of Mbala General Hospital, Northern Province, Zambia

2021 ◽  
Vol 9 (3) ◽  
pp. 81-91
Author(s):  
Daniel Sinkala
Keyword(s):  
Pregnant Women ◽  
Pregnancy Outcomes ◽  
Urban Areas ◽  
Quantitative Methods ◽  
Economic Status ◽  
Demographic Factors ◽  
Socio Economic Status ◽  
Resource Limited ◽  
Rural And Urban ◽  
Socio Demographic Factors

Preeclampsia and eclampsia cases continue to rise in northern Zambia as people search for babies and continuity of clans’ survival. Due to the competitive nature of cultural demands/ myths on pregnancy and maternal socio-demographic factors (low-age, low socio-economic status, and poor health-seeking behaviour), women in rural prefer unprofessional primary health care services that are presumably affordable to them thereby, delaying in seeking for professional healthcare services. High levels of poverty in resource-limited areas have put many female adolescents at risk of falling pregnant. Thus, this study probed on the interaction between these maternal socio-demographic factors and disease distribution in both rural and urban areas with respect to various pregnancy outcomes. The study used retrospective quantitative methods in eliciting information from data sources (women, registers) in Mbala, Mpulungu, Senga, and Mungwi districts covering 3-year period (2017-2019). In all, 202 female respondents from Northern Zambia were interviewed through self-administered questionnaires. Thereafter, data were analysed using a statistical package for the social sciences (SPSS v16). Findings indicate severe; socio-economic status and low maternal age affect pre-eclampsia disease distribution coupled with adverse pregnancy outcomes more in rural than urban areas. The better the socio-demographic conditions, the lower the disease distribution with good pregnancy outcomes. However, worsening maternal socio-demographic conditions may increase the incidence of pre-eclampsia among pregnant women of northern Zambia. The study recommended interventions tarred towards public health programmes such as social behaviour change and communication (SBCC) towards adolescent women and socio-economic empowerment of pregnant women in resource-limited areas. Keywords: Average ANC timing, Preeclampsia, Residency, Socio-economic, Teenage pregnancy.

scholarly journals Evaluating the individual- and country-level variations in tax morale

2017 ◽  
Vol 44 (5) ◽  
pp. 816-832 ◽  
Author(s):  
Colin C. Williams ◽  
Besnik Krasniqi
Keyword(s):  
Tax Compliance ◽  
State Intervention ◽  
Developed Countries ◽  
Social Actor ◽  
Actor Model ◽  
Tax Morale ◽  
Content Type ◽  
Country Level ◽  
The One ◽  
The Individual

Purpose Recently, a small but burgeoning literature has argued that tax non-compliance cannot be fully explained using the conventional rational economic actor approach which views non-compliance as occurring when the pay-off is greater than the expected cost of being caught and punished. Instead, a social actor approach has emerged which views tax non-compliance as higher when “tax morale”, defined as the intrinsic motivation to pay taxes, is low. To advance this social actor model, the purpose of this paper is to evaluate the individual and national heterogeneity in tax morale, which is crucial if tax compliance is to be improved. Design/methodology/approach To do this, the authors report data from the 2010 Life in Transition Survey on tax morale in 35 Eurasian countries. Findings Logit econometric analysis reveals, on the one hand, that there is higher tax morale among middle-aged, married, homeowners with children, with a university degree and employed, and on the other hand, that there is higher tax morale in more developed countries with stronger legal systems and less corruption, and higher levels of state intervention in the form of both taxation and expenditure. Research limitations/implications Rather than continue with the rational actor approach, this paper reveals that how an emergent social actor approach can help to more fully explain tax non-compliance and results in a different policy approach focused upon changing country-level economic and social conditions associated with low tax morale and thus non-compliance. Practical implications These results display the specific populations with low tax morale which need targeting when seeking to tackle tax non-compliance. Originality/value This paper provides a new way of explaining and tackling tax non-compliance in Eurasian countries.

scholarly journals Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak UMKM: Studi Kasus Kota Semarang

2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Muslimah Mahmudah ◽  
Deden Dinar Iskandar
Keyword(s):  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Binary Logistic Regression Analysis ◽  
Ethical Business ◽  
Tax Morale ◽  
Business Size ◽  
Medium Enterprises ◽  
The Impact

This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed  using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.

scholarly journals Changes in socio-economic status and lipoproteins in Chilean adolescents: a 16-year longitudinal study

2018 ◽  
Vol 22 (2) ◽  
pp. 344-353
Author(s):  
Zachary J Madewell ◽  
Estela Blanco ◽  
Raquel Burrows ◽  
Betsy Lozoff ◽  
Sheila Gahagan
Keyword(s):  
Social Capital ◽  
Longitudinal Study ◽  
Linear Models ◽  
Ldl Cholesterol ◽  
Economic Status ◽  
Hdl Cholesterol ◽  
Varimax Rotation ◽  
Socio Economic Status ◽  
Low Hdl ◽  
Environmental Capital

AbstractObjectiveThe present longitudinal study assessed whether changes in socio-economic status (SES) from infancy to adolescence were associated with plasma lipoprotein concentrations in adolescence, of which low HDL-cholesterol (HDL-C) and high LDL-cholesterol (LDL-C), TAG and total cholesterol (TC) concentrations are associated with higher cardiovascular risk.DesignSES, assessed using the modified Graffar Index, was calculated at 1, 5, 10 and 16 years. Principal components factor analysis with varimax rotation extracted two orthogonal SES factors, termed ‘environmental capital’ and ‘social capital’. Generalized linear models were used to analyse associations between environmental and social capital at 1 and 16 years and outcomes (HDL-C, LDL-C, TAG, TC) at 16 years, as well as changes in environmental and social capital from 1–5, 5–10, 10–16 and 1–16 years, and outcomes at 16 years.SettingSantiago, Chile.ParticipantsWe evaluated 665 participants from the Santiago Longitudinal Study enrolled at infancy in Fe-deficiency anaemia studies and examined every 5 years to age 16 years.ResultsSocial capital in infancy was associated with higher HDL-C in adolescence. Environmental capital in adolescence was associated with higher LDL-C and TC during adolescence. Changing environmental capital from 1–16 years was associated with higher LDL-C. Changing environmental capital from 1–5 and 1–16 years was associated with higher TC.ConclusionsImprovements in environmental capital throughout childhood were associated with less healthy LDL-C and TC concentrations in adolescence. We found no evidence of associations between changing environmental capital and HDL-C or TAG, or changing social capital and HDL-C, LDL-C, TAG or TC.

scholarly journals An assessment of factors influencing empowerment levels of females: a case study of Pokhara

2012 ◽  
pp. 1-8
Author(s):  
Arjun Kumar Thapa ◽  
Leena Gurung
Keyword(s):  
Work Experience ◽  
Service Providers ◽  
Economic Status ◽  
Intervention Strategy ◽  
Demographic Factors ◽  
Positive Influence ◽  
Cross Sectional ◽  
Heated Debate ◽  
Condition Of Women

This study is an attempt to analyze the association between social, economic and demographic factors on the female teachers’ empowerment level. A cross?sectional data was generated following two stage random sampling. First 20 schools were selected then 189 respondents were randomly selected and interviewed. In this study rather than women’s age, age at marriage, work experience and husband’s education and occupation, women’s self achievement to earn more income, economic status and positive attitude towards job have positive influence in enhancing empowerment. This study underpins the importance of economic interventions to empower and uplift all round condition of women. Along with it this paper again stirs the most heated debate among the activist, academicians and service providers regarding appropriate intervention strategy for upliftment of women.Key words: Empowerment; Women; Economic; Social and demographic factors; PokharaEconomic Journal of Development IssuesVol. 11 & 12 No. 1-2 (2010) Combined IssuePage: 1-8Uploaded date: 10 April, 2012

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