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The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden.

System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016.

Based on the research findings, variables such as income per capita, foreign trading volume, the capacity of employment, unemployment and economic share of industry sector effect tax burden in a statistically significant and positive direction. The reason that lies behind the positive effect of unemployment on tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state will increase public transfer expenditures in the short term due to unemployment, this increase will impose a financial burden on the public sector both in the medium and long term and finally, there will be an increase in the tax burden.

Results in the literature suggest that there are many reasons for increasing tax burden such as socio-economic development, financial and organizational structure and the globalization process. However, according to this study, it seems that gross domestic product per capita, the size of the industry sector, openness, employment capacity and unemployment rate also have a positive and significant effect on tax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most important indicators of the public sector size in the sample of the states and period in hand, is influenced positively by all independent variables and increases slightly but surely. These results suggest that the tax state is still a determinative factor in the socioeconomic field within its taxation tools.

The positive relationship between dividend yield and risk-adjusted return, which is called the dividend yield effect, is well documented in the US market. Yet, the drivers of the yield effect are unclear. Some argue this evidence is consistent with the prediction that the investor-level tax burden is capitalized in stock prices, also known as the tax capitalization hypothesis. Still others contend that nontax omitted factors drive the yield effect. The purpose of this paper is to contribute to the debate by exploring if the yield effect occurs in Hong Kong market where no taxes exist on either dividend income or capital gain.

The authors use two main approaches to detect the dividend yield effect. The first approach groups stocks into portfolios based on dividend yields and tests for the presence of a yield effect at the portfolio level. The second approach employs the Fama-MacBeth methodology at the firm level and tests if a yield effect is existent after controlling for firm characteristics known to explain stock returns.

The paper documents a robust dividend yield effect in the Hong Kong market and suggests that nontax reasons help to explain the yield effect.

Tax capitalization is a long-standing question in financial economics and the research evidence is mixed. The findings do not completely rule out the tax capitalization hypothesis. The main contribution is to illustrate the difficulty of conducting a powerful test of this hypothesis in practice and to urge caution in interpreting the dividend yield effect as evidence in support of this hypothesis.

A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential tax base, and undervalue what they do measure. The purpose of this paper is to present more comprehensive and accurate measures of land rents and values, and several modes of raising revenues from them besides the conventional property tax.

The paper identifies 16 elements of land's taxable capacity that received authorities either trivialize or omit. These 16 elements come in four groups.

In Group A, Elements 1‐4 correct for the downward bias in standard sources. In Group B, Elements 5‐10 broaden the concepts of land and rent beyond the conventional narrow perception, while Elements 11‐12 estimate rents to be gained by abating other kinds of taxes. In Group C, Elements 13‐14 explain how using the land tax, since it has no excess burden, uncaps feasible tax rates. In Group D, Elements 15‐16 define some moot possibilities that may warrant further exploration.

This paper shows how previous estimates of rent and land values have been narrowly limited to a fraction of the whole, thus giving a false impression that the tax capacity is low. The paper adds 14 elements to the traditional narrow “single tax” base, plus two moot elements advanced for future consideration. Any one of these 16 elements indicates a much higher land tax base than economists commonly recognize today. Taken together they are overwhelming, and cast an entirely new light on this subject.

The question of what level of public debt can increase inequality has become crucial in Africa. In this study, the authors examine the effect of public debt on inequality in Africa and estimate the debt-inequality threshold. The authors then examine the moderating role of tax burdens and corruption in the relationship between public debt and inequality.

Using data from the period 2005 to 2019 in 38 African countries, the generalized method of moment and the dynamic panel threshold regression techniques were employed to achieve the purpose of the study.

The results reveal that a 1% increase in public debt leads to a rise in inequality by about 0.17%. However, the effects doubles when the public debt ratio hits 57.47%. Tax burden worses the effect of public debt by about 2.9 percentage points, while control of corruption reduces debt effect on inequality by 61 percentage points.

Owing to data availability, the study period was restricted to 2005 to 2019. Moreover, the study could not consider the disagreggation of inequality into different income groups due to pausty of data. While this could narrow the scope of the study, the results provide an important insight for policy makers.

This contributes to the scant literature on the effect of public debt on income inequality in African countries. This study is a novelty because its provides the level of public debt which worsens inequality in Africa, as well as the moderating effects of tax burden and corruption control.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2022-0581

Burden transport is a ubiquitous primate behavior. Modern humans, however, take this primate tendency and extend it to a behavioral repertoire that influences many of our daily activities and almost certainly helped shape our physical and behavioral form. I examine the transportation of food in the context of central place foraging, from the perspective of maximizing energy acquisition. A detailed model of the energetic cost of burden transport is presented and its sensitivity to the variables of body mass, burden mass, terrain, incline and velocity discussed.

It is recognised by valuers that the effects of coal mining on land in Great Britain can have a significant impact oon the value of a particular site when it is being considered for potential surface development purposes. In this respect a great many buildings are erected successfully each year within mining areas after the effects of mining have been taken into account. If, however, the adverse effects of mining are not recognised and during the site development stage a problem suddenly appears, it is obvious that this may lead to considerable increases in cost and/or delay to the proposed development for which the land was originally purchased. Obviously with sufficient prior appreciation and investigation of the mining position such situations could be avoided. It is with this in mind that the following paper aims to indicate in broad outline, but in such detail relevant to the valuer, some of the major influences of coal mining which require to be recognised and equated in monetary terms when assessing potential site values for development purposes in mining areas.

The cost of compliance is an essential variable to consider when administering a tax system. One recent study estimates that the yearly federal tax compliance burden in the US exceeds $431 billion dollars, and this cost does not include the potential greatest cost of all – changes in taxpayer behavior that reduces economic efficiency (Laffer, Winegarden, & Childs, 2011). One example of such behavior is the renunciation of US citizenship due to the impact of the Foreign Account Tax Compliance Act (FATCA) reporting requirements. Using this context, our study examines how FATCA compliance costs can affect taxpayer behavior in a manner that reduces economic efficiency. We collected responses from 197 experienced US taxpayers living in the US. Our study finds that when tax compliance costs are high, taxpayers may be more likely to renounce their citizenship to avoid FATCA reporting requirements. We further learn that tax compliance costs may increase the likelihood of citizenship renunciation even in the presence of a minimal US tax burden. Supplemental mediation analysis demonstrates that one's perceived fairness of compliance does not mediate the effect of high compliance costs on a taxpayer's renunciation decision; however, one's perceived fairness of compliance and fear of sanctions, collectively, partially explain the effect of tax burden on the renunciation decision. In addition, we find that ethics, the perceived probability of detection, and average income level affect the decision to renounce citizenship. Our findings suggest broader impacts of tax policy and provide a foundation for future research to further explore domestic and foreign tax compliance behaviors.

The purpose of this study is to examine the extent of climate change awareness among the rural farmers of Northern Cross River state, investigate the gender role analyzes of some daily routine activities carried out by these rural farmers, ascertain the difference in workload burden of the impacts of climate change between men and women, identify the strategies adopted by these rural farmers to mitigate the effects of climate change in their agricultural activities and investigate the roles Environmental Education (EE) can play in helping the rural farmers to design and adopt sustainable adaptation and mitigation strategies to reduce or completely eradicate their vulnerability to climate change effects.

The research design adopted for this study is the cross-sectional survey method. Five research questions guided the study. Two sets of instruments were used for data collection, a sample of 1,258 respondents (0.1%) were selected for the study. The researchers personally administered the instruments and collected the same back, two instruments were not properly filled, so they were rejected.

The finding of the study revealed that rural farmers have some level of climate change awareness, which they got from radio, newspapers, awareness campaigns, flyers, billboards, among others. Six out of the nine strategies listed were adopted by the rural farmers to mitigate climate change effects among these rural farmers. There is a significant difference in gender workload burden between women and male in the area, the result is positively skewed toward women, implying that the burden of workload for women increased over those of men. The result also shows that EE can influence their attitude toward climate change through awareness creation, knowledge provisions and also encourage members participation in climate change effect mitigation, prevention and adaptation.

With this result, EE can be used as a tool for the creation of knowledge, awareness, attitude and encourage the participation of these rural farmers toward mitigating and prevention climate change effects among these rural farmers. It was recommended among others that deliberate policies should be designed to make EE help create the needed awareness on climate change, beginning from the causes, effects and mitigation strategies among rural farmers in their community.

Already, most Environmental Educators have been trained, the government should design and formulate practical policies to use them as extension agent on climate change effort to go to these rural communities and create the needed awareness, knowledge, skills and attitude to help them combat climate change effects including trees and cover crops planting and also re-introducing the use of irrigation agriculture in these farming communities.

With the creation of awareness, social groups and individuals can also make a social investment from these activities and also improve their social capitals, thereby reducing social burdens and improving their living conditions within the rural settings.

This research is an original research paper from the effort. the purpose is to assess the extent of climate change awareness level and how the effects of climate change increase or reduces the burden of gender workload among rural farmers and the strategies which can be used by these rural farmers to prevent, mitigate and adapt to climate change effects and the roles EE can play. This study has an original value in the sense that in the course of the study, the study hardly saw articles on these specific variables in whole research, hence the resolve to assess these variables.