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Article
Publication date: 17 October 2019

Richard Cebula

The purpose of this study is to empirically investigate the impact of aggregate federal personal income tax evasion on the real interest rate yield on 10-year Treasury notes…

Abstract

Purpose

The purpose of this study is to empirically investigate the impact of aggregate federal personal income tax evasion on the real interest rate yield on 10-year Treasury notes, 20-year Treasury bonds and 30-year US Treasury bonds.

Design/methodology/approach

An open-economy loanable funds model is developed, with income tax evasion expressly included in the specification in the form of the AGI (adjusted gross income) gap and the ratio of unreported AGI to actual AGI, expressed as a per cent.

Findings

The empirical estimations reveal compelling evidence that income tax evasion thus measured acts to elevate the real interest rate yields on 10-year Treasury notes and both 20-year and 30-year Treasury bonds, raising the possibility of a tax evasion-induced form of “crowding out”.

Research limitations/implications

Ideally, tax evasion data for a longer time period would be very useful.

Practical implications

To the extent that greater federal personal income tax evasion yields a higher interest rate yield on 10-year, 20-year and 30-year Treasury debt issues, it is likely that the tax evasion will also elevate other interest rates in the economy.

Social implications

Higher interest rates resulting from tax evasion would likely slow-down macroeconomic growth and accelerate unemployment.

Originality/value

Neither the tax evasion literature nor the interest rate literature has ever considered the impact of tax evasion behavior on long-term interest rates.

Article
Publication date: 30 March 2021

Ambrose Nnaemeka Omeje, Augustine Jideofor Mba, Michael Okike Ugwu, Joseph Amuka and Perpetual Ngozi Agamah

The study examined the penetration of financial inclusion in the agricultural sector, using small-scale farmers in Enugu State, Nigeria, as evidence.

Abstract

Purpose

The study examined the penetration of financial inclusion in the agricultural sector, using small-scale farmers in Enugu State, Nigeria, as evidence.

Design/methodology/approach

The study utilized survey data generated from 425 questionnaires administered to small-scale farmers in both rural and urban locations in Enugu State. The study applied the adequacy gap, timeliness gap and penetration gap indices to measure the penetration of financial inclusion among the small-scale farmers in Enugu State.

Findings

It was found that different lending agencies, except for some cooperative societies, were unable to meet the credit needs of small-scale farmers in Enugu State as shown by the adequacy gap index. The timeliness gap index revealed the existence of time gap in the credit receipt of small-scale farmers given that agriculture is rain-fed in Enugu. The penetration gap index indicated that there is gap in the penetration of agricultural credit grants to small-scale farmers in Enugu State, showing a shallow penetration of financial inclusion in agricultural sector.

Research limitations/implications

The research is limited in scope as a result of data and the desire to study small-scale farmers in Enugu State, Nigeria.

Practical implications

The study recommended among others that government should encourage cooperatives more to meet credit needs of farmers in order to raise the level of financial inclusion penetration.

Originality/value

To the best of the authors' knowledge, this is the only study that examines the penetration of financial inclusion among small-scale farmers in Enugu State, Nigeria. This study contributes to the growing literature on financial inclusion in the agricultural sector as there is dearth of literature in this study area.

Article
Publication date: 26 July 2023

Arunkumar O.N., Divya D. and Jikku Susan Kurian

The purpose of this paper is to understand the dark side of blockchain technology (BCT) adoption in small and mid-size enterprises. The focus of the authors is to decode the…

Abstract

Purpose

The purpose of this paper is to understand the dark side of blockchain technology (BCT) adoption in small and mid-size enterprises. The focus of the authors is to decode the intricate relationship among the selected variables missing in the existing literature.

Design/methodology/approach

A focused group approach is initiated by the authors to identify the barriers. Total interpretive structural modeling, Matrice d'impacts croisés multiplication appliquée á un classment, that is, matrix multiplication applied to classification and decision-making trial and evaluation laboratory are used to analyze the complex relationships among identified barriers.

Findings

This study finds that implementation of BCT reduces maintenance cost by withdrawing manual effort, as BCT has better capability to quantify the internal status of the system (observability characteristic). The observability characteristic of BCT provides high compatibility to the system. This study also finds that the compatibility of BCT with the organization reduces implementation cost and facilitates project management. The findings of this study recommend analyzing maintenance cost and compatibility of BCT before implementing it. Small and mid-size enterprises can select complex BCT depending on the sophistication level of IT usage and IT project management capabilities.

Research limitations/implications

This study comes with various limitations, where the model developed by the authors may not be conclusive, as it is based exclusively on expert opinion. The samples collected may not help in validating the model statistically. Though the model has its limitations, it can still be considered as a nascent initiative for further investigation using structural equation modeling.

Originality/value

The outcomes of the theoretical and managerial contributions of the study can be categorized into three levels. This study can be used both by the industrialists and researchers to understand the barriers and the recovery methods thereafter. Suggestions that serve as future directives are also discussed by the authors.

Details

Journal of Information, Communication and Ethics in Society, vol. 22 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 12 June 2023

Hongkai Qie, Yudie Chao, Hui Chen and Fan Zhang

Intellectual property right constitutes play a forceful role to promote economic growth and create a fortune. However, it is not yet clear to what extent the agricultural…

Abstract

Purpose

Intellectual property right constitutes play a forceful role to promote economic growth and create a fortune. However, it is not yet clear to what extent the agricultural intellectual property rights represented by geographical indications of agricultural products (AGIs) can affect the development of regional economy. The purpose of this paper is to analyze this impact and its mechanism as well as to draw policy implications from this empirical analysis.

Design/methodology/approach

Using county-level panel data from 2006 to 2020, this paper employed the difference-in-differences (DID) model.

Findings

The authors find that AGIs can significantly improve economic development at the county level. The AGIs can stimulate the flow of commercial and industrial capital to the countryside, thus fueling county-level economic development. Unlike AGIs for cereals and cash crops, AGIs for aquatic products and animal products cannot influence or have a negative impact on county-level economic. Compared with Eastern regions, the acquisition of AGIs in Western regions can more significantly boost county-level economic development. Therefore, AGIs can pronouncedly narrow down the gap of cross-county economic growth.

Originality/value

Conclusions of this paper can provide references for building the county-level countryside into a main ground of agricultural economic development and brand construction, continuously promoting the agricultural supply-front structural reform and boosting realization of all-around rural revitalization.

Details

China Agricultural Economic Review, vol. 15 no. 3
Type: Research Article
ISSN: 1756-137X

Keywords

Abstract

Details

The Philosophy of Transhumanism
Type: Book
ISBN: 978-1-83982-625-2

Open Access
Article
Publication date: 1 September 2023

Silvia Delladio, Andrea Caputo, Alessandro Magrini and Massimiliano Matteo Pellegrini

This study addresses current research gaps by integrating resilience literature with crisis management theories, focussing on SMEs. Specifically, the authors examine how the…

Abstract

Purpose

This study addresses current research gaps by integrating resilience literature with crisis management theories, focussing on SMEs. Specifically, the authors examine how the entrepreneurial decision-making process, via the interplay of causation and effectuation logic, impacts a firm's ability to respond to unpredictable events. This paper aims to present an investigation that seeks to unearth the potentially complex interplay between causation and effectuation logic in fostering organisational resilience, particularly in the face of unprecedented disruptions such as the COVID-19 pandemic.

Design/methodology/approach

This study includes the responses of 80 Italian entrepreneurs operating in the hospitality sector. The paper deployed a joint analysis through a partial least squares structural equation modelling technique (PLS-SEM) and a necessary condition analysis (NCA) to assess how the decision-making logics impact the entrepreneurs' decision when reacting to the pandemic.

Findings

The findings show that how entrepreneurs make decisions influence how they react to the crisis. Causation was found as a direct cause of resilience and preparedness, and effectuation was a direct cause of resilience and agility. Moreover, causation indirectly caused resilience through preparedness, and effectuation indirectly caused resilience through agility. Finally, both preparedness and agility are direct causes of resilience.

Practical implications

This research generated insights into why and how some SMEs respond more effectively to uncertainty than others. It provides actionable strategies that business owners and managers can employ to enhance their ability to withstand and recover from crises.

Originality/value

This study's originality and novelty lie in its empirical investigation of the roles of causation and effectuation logic in entrepreneurial decision-making and, consequently, their influence on SME resilience. Focused on the Italian hospitality sector, it provides unique insights into resilience strategies under severe, real-world conditions, contributing to theoretical development and practical applications in crisis management.

Details

Management Decision, vol. 61 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 27 November 2019

Shlomit Aharoni Lir

Throughout the years, many scholarly answers were given to the question regarding the gender bias in Wikipedia. However, the research literature seldom explores how different…

Abstract

Purpose

Throughout the years, many scholarly answers were given to the question regarding the gender bias in Wikipedia. However, the research literature seldom explores how different barriers are interconnected and rarely focuses on what prevents women who initially declared their interest from eventually participating in the website. The purpose of this paper is to deal with this lacuna and explore the gender bias in Wikipedia through examining how the different barriers are interlinked in a manner that deters women and prevents them from editing in the website.

Design/methodology/approach

Based on action research with a mixed evaluation method and two rounds of interviews, the research followed the steps of 27 Israeli women activists who participated in editing workshops.

Findings

The findings show that having the will to edit and the knowledge of how to edit are necessary but insufficient conditions for women to participate in Wikipedia. The finding reveals two categories: pre-editing barriers of negative reputation, lack of recognition, anonymity and fear of being erased; and post-editing barriers of experiences of rejection, alienation, lack of time and profit and ownership of knowledge. The research suggests a “Vicious Circle” model, displaying how the five layers of negative reputation, anonymity, fear, alienation and rejection – enhance each other, in a manner that deters women from contributing to the website.

Practical implications

In order for more women to join Wikipedia, the research offers the implantation of a “Virtuous Circle” that consists of nonymity, connection to social media, inclusionist policy, soft deletion and red-flagging harassments.

Originality/value

Throughout the years, many answers were given to the question regarding the gender bias in Wikipedia. However, research literature seldom explores how different barriers are interconnected and rarely focuses on what prevents women who initially declared their interest and who attended editing workshops from eventually participating in the website. The current research has taken upon itself to deal with this lacuna and explores the power-relations in Wikipedia through three questions: first, why an educational intervention did not increase participation? Second, how the different barriers described by research group members are interconnected and enhance each other in a manner that prevents women from editing on the website? and third how can the gap be narrowed?

Details

Equality, Diversity and Inclusion: An International Journal, vol. 40 no. 7
Type: Research Article
ISSN: 2040-7149

Keywords

Book part
Publication date: 4 December 2012

Valrie Chambers and Anthony P. Curatola

Self-employed business owners are far less compliant in reporting and paying their taxes than wage earners (employees). Discounted utility theory suggests that people act…

Abstract

Self-employed business owners are far less compliant in reporting and paying their taxes than wage earners (employees). Discounted utility theory suggests that people act rationally and would not be willing to prepay an upcoming obligation. Mental accounting and behavioral economics theory take a different view, asserting that taxpayers will prefer a pay-as-you-go pattern (i.e., regularity). In response to these opposing theories, we conducted a behavioral experiment to see if a taxpayer who is given the opportunity to pay estimated federal income taxes monthly (instead of quarterly) will do so, and also whether they are less delinquent than those in the control group, who paid estimated federal income taxes quarterly. Our results indicate that when respondents were explicitly offered the opportunity to make monthly rather than only quarterly payments, the majority of the respondents opted to make monthly prepayments at least once. Additionally, those with an explicit option to pay as often as monthly rather than quarterly had significantly fewer dollars of delinquency. Paying more frequently could alleviate some budgeting pressures for the self-employed and result in fewer delinquencies to be collected at the federal level.

Article
Publication date: 17 January 2022

Jason Jabbari, Stephen Roll, Sam Bufe and Yung Chun

In this paper, the authors explore the relationship that slack resources and technology-mediated human capital investments can have on individuals’ entrepreneurial intentions…

Abstract

Purpose

In this paper, the authors explore the relationship that slack resources and technology-mediated human capital investments can have on individuals’ entrepreneurial intentions. Focusing on human capital investments that individuals make through education and work, the authors analyze the relationship among formal online learning opportunities, informal skill development in the gig economy and entrepreneurial intentions.

Design/methodology/approach

Leveraging a novel dataset that merges administrative tax data with a survey of over 8,528 low- and moderate income (LMI) households, this study uses machine learning and propensity score weighting to examine the likelihood that individuals who make these technology-mediated human capital investments will have increased odds of entrepreneurial intentions when compared to similar individuals who do not make these investments.

Findings

The authors find that both partaking in online learning and working in the gig economy are significantly associated with increased odds of entrepreneurial intentions. Furthermore, through a variety of robustness and mechanism checks, the authors find that technology-mediation is an important factor in these relationships and that informal skill development and career preparation is one way in which gig employment influences entrepreneurial intentions.

Research limitations/implications

As the study’s data come from a cross-sectional survey, the authors cannot make causal inferences about the relationship between online learning, gig employment and entrepreneurial intentions. Thus, future research should explore sources of longitudinal data.

Practical implications

This study has practical implication for individuals and policymakers that seek to increase entrepreneurship among LMI households.

Originality/value

Despite a wealth of research on the relationships among slack resources, technology and innovation at the firm level, there is little of this research at the individual level – especially among LMI individuals. The authors begin to fill this important gap.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 28 no. 5
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 1 January 2010

Robert Berry, Richard Fry, Gary Higgs and Scott Orford

The Wales Institute of Social and Economic Research, Data and Methods (WISERD) is a major new collaborative socio‐economic research programme involving five higher education…

Abstract

The Wales Institute of Social and Economic Research, Data and Methods (WISERD) is a major new collaborative socio‐economic research programme involving five higher education institutions in Wales. This paper introduces the work of the WISERD data integration team and describes their plans for the development of an online geo‐portal. Their aim is to support WISERD researchers by providing a framework for integrating, managing and disseminating quantitative and qualitative socio‐economic data in Wales. This paper outlines the goals of this major project, discusses the concept of the WISERD geo‐portal and reports on initial investigations into geo‐portal development using free and open‐source (FOSS) software. The paper concludes with a brief summary of the future work of the WISERD data integration team.

Details

Journal of Applied Research in Higher Education, vol. 2 no. 1
Type: Research Article
ISSN: 2050-7003

Keywords

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