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From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

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.

Purpose: Caregivers are at risk of increased burden, and caregivers who provide care for a long duration may be at higher risk than short-term caregivers. The purpose of this study was to examine the relationship between caregiving duration and caregiver burden, as well as whether the relationship was moderated by paid leave.

Design/methodology/approach: We utilized a sample of employed caregivers from the Caregiving in the US 2015 dataset (n = 585) collected by the American Association of Retired Persons. Using a structural equation modeling approach, we examined the study relationships.

Findings: The authors found that caregiving duration was associated with increased burden. Although there was no direct relationship between paid leave and caregiver burden, paid leave buffered the association between caregiving duration and caregiver burden.

Research limitations/implications: This study is limited by a cross-sectional design. Longitudinal data collection efforts are needed to further examine the possible effects of paid leave on well-being and health outcomes.

Practical implications: Findings indicate a potential need to consider developing support programs for caregivers based on how long they need to provide care.

Societal implications: Policies are needed to decrease the burden felt by caregivers, especially those who provide care for a long period of time.

Originality/value: The current study is the first to explore the interrelationships among caregiving duration, paid leave, and caregiver burden.

This study aims to identify the determinants of housing affordability in an effort to inform policy.

The authors use econometric analysis to determine variables that impact housing affordability in the USA.

The authors find that affordability depends on a number of demographic factors as well as physical characteristics of properties, including average age of homeowner, family size and average dwelling square footage. The authors also find that vacancy rates, increase in house price and median family income also have a significant impact on housing affordability. Additionally, the authors find that households with high-cost burdens are more vulnerable to mortgage rates and property taxes than those with moderate-cost burdens. As a result, changes in economic or policy variables tend to have a disproportionate impact on high-cost-burdened households, and they are more vulnerable to economic and policy shocks.

To date, the literature has not done a systematic investigation of housing affordability using detailed census data.

This study aims to examine the factors predicting burden among the male caregivers of older adults with stroke.

This was a descriptive cross-sectional study. A simple random sampling technique was used to recruit 98 male caregivers in the outpatient department’s neurological clinic, at Banphaeo General Hospital. Data was collected using six questionnaires: the demographic questionnaire, the center for epidemiologic studies depression scale, the perceived health status interview form, the caregiver and patient relationship interview form, the Barthel ADL index and the Zarit burden interview. Descriptive statistics and stepwise multiple regression analysis were used for data analysis.

The male caregivers of older adults with stroke had a mild to moderate level of burden. Factors such as depression of caregivers and activities of daily living of older adults predicted the burden among male caregivers, explaining 53.6% of the variance. The findings imply that nurses can plan new approaches and interventions to alleviate the burden of male caregivers by reducing their depression levels and encouraging activities of daily living in the older adults. In addition, effective programs can be developed to provide informational support to caregivers for reducing their burden level.

Male caregivers with depressive symptoms had an increased caregiving burden. Therefore, health-care professionals should support and formulate guidelines to reduce the burden of caregiving among the male caregivers by considering predictive factors.

The purpose of this article is to clarify the social burden of Japan’s three major diseases including Long-term Care (LTC) burden.

A modification of the Cost of Illness (COI)—the Comprehensive-COI (C-COI) was utilized to estimate three major diseases: cancer, heart disease, and cerebrovascular diseases (CVD). The C-COI consists of five parts: medical direct cost, morbidity cost, mortality cost, formal LTC cost and informal LTC cost. The latter was calculated by two approaches: opportunity cost approach (OC) and replacement approach (RA), which assumed that informal caregivers were substituted by paid caregivers.

The C-COI of cancer, heart disease and CVD in 2017 amounted to 10.5 trillion JPY, 5.2 trillion JPY, and 6.7 trillion JPY, respectively (110 JPY= 1 US$). The mortality cost was preponderant for cancer (61 percent) and heart disease (47.9 percent); while the informal LTC cost was preponderant for CVD (27.5 percent). The informal LTC cost of the CVD in OC amounted to 1.8 trillion JPY; while the RA amounted to 3.0 trillion JPY.

The LTC burden accounted for a significant proportion of the social burden of chronic diseases. The informal care was maintained by unsustainable structures such as the elderly providing care for the elderly. This result can affect health policy decisions.

The C-COI is more appropriate for estimating the social burden of chronic diseases including the LTC burden and can be calculated using governmental statistics.

The purpose of this paper was to systematically review the association between behavioural and psychological symptoms of dementia (BPSD) and the development of carer burden. Although this association has been well established in the literature, it is not clear whether there are individual symptoms or clusters of symptoms that are particularly burdensome for carers.

A systematic review of the available literature was carried out to determine whether any specific symptom or cluster of symptoms was most closely associated with carer burden. In addition, the categorisation of behavioural symptoms, conceptualisations of burden and methods of measurement used were examined and quality of the studies appraised.

A total of 21 studies measured the association between at least one individual symptom or symptom cluster and carer burden, with all studies finding at least one symptom to be significantly associated with burden. The majority of studies were of fair to good quality. However, there was considerable heterogeneity in focus, analysis, recruitment and measurement of behaviour and burden.

Symptoms, which were found to be significantly associated with carer burden, were aggression/agitation, frontal systems behaviour, disinhibition, disrupted eating and sleeping behaviour, unusual motor behaviour, anxiety and psychotic symptoms. However, because of the heterogeneity of studies, there was insufficient evidence to establish whether any symptoms are more important than others in the development of carer burden. Future focus on clarifying the dimensions of carer burden and the mechanisms by which BPSD impact negatively on carers could inform the development of effective interventions.

In recent decades, research on consumer debt and well-being is emerging. However, research on the potential effect of debt portfolios on family financial well-being is limited. The purpose of this study is to fill this research gap by examining the potential effect of debt portfolios on family financial well-being, measured by three indicators of progressive financial burdens. These indicators include debt pressure (debt payment to income ratio >40%), debt delinquency (60+ days late for debt payments) and insolvency (total liability > total asset). Debt portfolios refer to various combinations of mortgage, credit card, vehicle, education and other loans.

With data from the 2019 Survey of Consumer Finances in the USA, multivariate logistic regressions are used to identify specific debt types, consumer backgrounds and financial capability factors that are significantly associated with debt burden indicators. The findings are used to create a table demonstrating warning debt portfolios that may lead to undesirable financial outcomes.

Holdings of different types of debts are associated with different financial burdens. Specifically, holdings of three types of debts (mortgage, vehicle and other debts) tend to increase debt pressure; holdings of two types of debts (education and other debts) tend to increase debt delinquency; and holdings of four types of debts (mortgage, credit card, education and other debts) tend to increase insolvency. These results are used to construct warning debt portfolios that show greater chances of undesirable financial outcomes. Among them, the top warning portfolio for debt pressure is the combined holding of mortgage-vehicle-other debts; for debt delinquency is the holding of education-other debts; and for insolvency is the holding of mortgage-credit card-education-other debts.

This study is limited by using only cross-sectional survey data to examine associations between debt portfolios and financial burdens. To examine the causality of debt portfolios on financial burdens, appropriate panel data are necessary, which is a direction for future research. In addition, this study used data from only one developed country. In future research, data from more countries, including both developed and developing countries, should be analyzed to verify if similar relationships exist among families in other countries.

Results of this study have implications for practitioners in banking and other financial institutions. The study presents a comprehensive list of debt portfolios in the order from high risk to low risk in terms of financial burdens. Banking and other financial service professionals can use the information to help their clients make informed borrowing decisions, predict their debt burdens and offer early preventions based on their clients' debt portfolios. Marketing strategists can use the information for effective segmentation and promotion purposes.

This study utilizes a new concept, debt portfolios and examines its associations with family financial burdens. Financial burdens include three indicators that are seldom used together in previous research. These indicators conceptually indicate various severity levels of debt burdens. This study also presents a conceptual discussion on the association between debt portfolios and financial burdens and provides a better understanding of consumer debt behavior and its consequences. The warning debt portfolios constructed based on the findings have direct managerial implications for banking and other financial service professionals.

Behavioural and psychological symptoms of dementia (BPSD) have been well established as factors involved in the development of carer burden. However, it is not clear which symptoms are most burdensome for carers and which caregiver factors may be involved. This study aims to explore symptoms associated with executive functioning deficits and their impact on three dimensions of carer burden and positive gain. It also aims to discover whether behaviour management strategies used by carers, and their level of experiential avoidance, had an independent impact on these factors.

A total of 110 dementia caregivers completed five self-report measures as part of a cross-sectional design: the Dysexecutive Questionnaire (DEX), Zarit Burden Interview, Positive Aspects of Caregiving Questionnaire, Dementia Management Strategies Scale and Experiential Avoidance in Caregiving Questionnaire (EACQ).

Executive functioning deficits (DEX) were found to account for most variance in burden, with DEX subscales impacting differentially on the three dimensions of burden and positive gain. The use of negative management strategies was associated with higher levels of burden, as was Active Avoidant Behaviour (a subscale of the EACQ), whereas positive management strategies were associated with positive gain.

In line with previous findings, symptoms associated with executive functioning deficits were the most significant factor in the development of carer burden. The findings relating to behaviour management strategies and experiential avoidance suggest that these could be potential mediating mechanisms in this relationship. Further research is required to explore this in detail, and to consider implications for targeted carer interventions.

The purpose of this paper is to consider the burdens faced by small business entrepreneurs in North Dakota.

Two surveys of entrepreneurs are reported on, assessing burdens at start-up and five years later. Burdens are compared within each time period, across time periods, and are linked to industry type and business size. The study also compares survivors and non-survivors, and considers whether survivorship is linked to initial burdens.

Regulatory factors and taxes were not as burdensome in the initial time period, compared to workforce and financing factors. In the follow-up survey property taxes were the largest burden, particularly among larger businesses. Among survivors, availability of capital was more burdensome at start-up and permitting and licensing complexity at follow-up. Survivors had more employees and rated permit/license complexity as more of a burden compared to non-survivors. Cross-industry burden differences were noted. Finally, businesses with more labor availability struggles at start-up were less likely to survive, and labor market burdens increased for businesses closer to the oil boom area.

Limitations mainly relate to the sample businesses, which are all from a single state. This potential issue is elaborated on in the manuscript.

The contribution of this research primarily relates to the innovative design of using pre/post surveys to directly assess the opinions of entrepreneurs, allowing the study of burdens across time, survivorship, and industry effects.