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The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.
Abstract
Purpose
The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.
Design/methodology/approach
The empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.
Findings
The estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary home tax rate increases. Specifically, an increase of 1‰ in the property tax rate differentials is accompanied by an increase of six marital separations and four divorces per 1,000 inhabitants.
Research limitations/implications
The main limitation of the analysis is that the strategic behavior of the married couple is inferred from econometric analysis with data aggregated at the municipal level. To investigate this phenomenon more precisely, it would be useful to have individual data collected by surveys on strategic divorce decisions due to property tax incentives.
Originality/value
This study contributes to the scant existing literature on the tax incentives for strategic divorce. It is the first study to empirically investigate the effects of property tax on separation and divorce decisions by investigating the Italian context. In Italy, a property tax was introduced in 1993, encouraging “false” divorces by spouses with a second home since the tax on the secondary home was set at a rate higher than that on the primary residence. Moreover, there were no tax deductions and no additional tax breaks on the secondary home, while they were established on the primary one. Higher property taxes and the absence of tax breaks on the secondary home may have encouraged a strategic behavior whereby many married couples filed for false separation and divorce in order to recover part of property tax rebates.
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Andrea Dubber, Constant Van Graan and Andre Groenewald
Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to…
Abstract
Purpose
Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to determine how trusts are abused to conceal assets in insolvency and divorce proceedings. Apart from discussing how fraudulent trusts are evaluated by South African courts, two court cases will also be analysed to determine how trusts have been abused in the past to conceal assets in insolvency and divorce proceedings.
Design/methodology/approach
The methodology used is a literature study, predominantly using court cases and relevant statutes as the primary sources of information. The difference between a sham and alter ego trust is discussed, whereafter two court cases are dissected to identify how trusts have been abused to conceal assets.
Findings
The study found that trusts can be abused in different ways to conceal assets in insolvency and divorce proceedings. This can vary from the way the trust is established to the way the trust is used. But trusts are particularly susceptible to abuse when there is no separation between the ownership and enjoyment of trust assets, and the trust lacks independent trustees.
Originality/value
The research finding can be used to better understand how trusts are abused in divorce and insolvency proceedings.
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Rima Charbaji El-Kassem, Noora Lari, Maitha Al Naimi, Maryam Fahad Al-Thani, Buthaina Al Khulaifi and Noor Khaled Al-Thani
This study aims to investigate the direct and indirect effects of leadership style and gender roles on managing familial conflict (MFC), as well as how such conflict resolution…
Abstract
Purpose
This study aims to investigate the direct and indirect effects of leadership style and gender roles on managing familial conflict (MFC), as well as how such conflict resolution affects divorce decisions and overall marital satisfaction (SF) in Qatar.
Design/methodology/approach
A 20-item questionnaire, corresponding to 20 indicators for six latent variables, was administered to 550 married couples in Qatar. The Kaiser–Meyer–Olkin measure of sampling adequacy and Bartlett's test of sphericity were calculated. The path analysis was measured using structural equation modeling.
Findings
Matrimonial strategies adopted by spouses positively affected familial conflict resolution, and successfully MFC both positively affected marital SF and reduced the inclination to seek a divorce. However, men were not found to be visionary leaders in familial relationships regarding conflict resolution. Leadership gender stereotyping did not positively influence the perception of women's competency (WC). The WC did not positively affect the managing of familial conflict.
Research limitations/implications
This study provides strategic insights regarding how MFC in Qatar influences marital SF. Understanding the determinants of divorce decisions and marital SF furthers understanding of how married couples can sustain healthy relationships.
Originality/value
This study empirically correlates three fields of family research: gender role; conflict resolution and marital SF. It explains how divorce issues have escalated in Qatar and explores the influence on modern social life of sexism, patriarchal roots and Oriental androcentrism. Many factors must be considered when examining matrimonial strategies (MSs), especially if there is debate over the ideal number of children. Strategizing models can curtail conflict that might lead to divorce.
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Jakub Harman and Eva Rievajová
The purpose of this paper is to explore the relationship between suicide rates broken down by gender and socio-economic factors in the Slovak Republic.
Abstract
Purpose
The purpose of this paper is to explore the relationship between suicide rates broken down by gender and socio-economic factors in the Slovak Republic.
Design/methodology/approach
This paper uses panel data of 79 counties of the Slovak Republic for the period 1997–2019. Methodology used includes fixed effects regression and sensitivity analysis. Also, regressions with lagged variables are used.
Findings
The results show that per capita income and unemployment rate are associated with increased risk of suicide rates for both genders. Economic growth is negatively correlated and significant only for women. Women’s participation in the labor market does not have a significant impact. Social factors, such as divorce and fertility rate, have a significant effect on men but insignificant on women. Strong faith is associated with increasing men’s suicide rates. Sensitivity analysis confirmed the results. This paper also examined the possibility of cumulation of the effects by using lagged variables. Unemployment rate has a significant effect only in the simultaneous year and for men only. Per capita income and economic growth have insignificant impact for both the genders. Divorce rate has a significant positive relationship for men, if measured in the previous year. The fertility rate is negatively correlated with the suicide rate of women up to two years after the birth. Higher participation of women in the labor market has a positive relationship with men’s suicides in the simultaneous year.
Research limitations/implications
Few limitations of this paper need to be stated. First, the data are not balanced, as data for some districts and years are missing. Also, it is possible to collect data only for a maximum period of 29 years (as the Slovak Republic exists only from year 1993). Moreover, important variables in suicide research, like alcohol consumption or drug use, are not collected on the district level. Therefore, poor data availability is putting barriers to research of this area in the Slovak Republic. Second, there is a lack of previous studies in the Slovak Republic. According to the authors’ knowledge, this is the first paper to deal with issue of suicides and socio-economic factors in the Slovak Republic; therefore, some important factors of the Slovak Republic influencing the results of this paper may be missed. Third, limitations in the methodological approach might influence the paper. The lagged-variables approach might require further methodological improvements and research like implementing a structural regression model.
Originality/value
According to knowledge of the authors, this relationship has not yet been examined in Slovakia. This provided space for this paper. According to the information presented in this paper, it is important to take individual economic and social circumstances into account when developing suicide prevention programs. The results of this paper may lead to useful guidelines for health policymakers, but addressing this issue certainly requires further research.
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E.P. Abdul Azeez, Dandub Palzor Negi, Tanu Kukreja, Kamini C. Tanwar, M. Surya Kumar, V. Kalyani and Darakhshan Harmain
Intimate partner violence (IPV) is a prevalent public health issue impacting women’s physical and mental health and psychosocial walks of life across cultures and societies…
Abstract
Purpose
Intimate partner violence (IPV) is a prevalent public health issue impacting women’s physical and mental health and psychosocial walks of life across cultures and societies. Despite this, many women continue to stay in such relationships. This study aims to examine, from a constructionist perspective, why women stay in abusive marriages and what factors prevent them from taking appropriate actions. Also, women’s experiences of surviving IPV were explored.
Design/methodology/approach
Using a descriptive qualitative research method, the authors recruited and interviewed 17 women from northern India. The data were analysed thematically.
Findings
The underlying themes that emerged in response to the research questions were the lack of family support, societal ideals, the culture of normalizing violence, fear, love and hope and emotional turmoil. The reason for women not to leave abusive marriages corresponds to the broader social constructions of marriage and women’s perceived positions in family and society.
Originality/value
Research on women’s decision to stay in abusive relationships is limited, especially from the Global South. This study generates fresh evidence on the subject matter, specifically from the Indian context. The study result contributes uniquely by approaching the problem of staying in an abusive relationship from a social constructionist perspective. This study has implications for policy and psychosocial interventions to bring progressive changes in the lives of women experiencing IPV.
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This paper examines the financial challenges of single mothers in Brunei, illustrating how single parenting affects their lifestyle choices and the coping mechanisms these mothers…
Abstract
Purpose
This paper examines the financial challenges of single mothers in Brunei, illustrating how single parenting affects their lifestyle choices and the coping mechanisms these mothers employ to grapple with their financial hardships.
Design/methodology/approach
This study adopts a qualitative approach, utilizing semi-structured interviews with five single mothers living in the Brunei-Muara district. The collected data were analyzed using thematic analysis.
Findings
Results revealed participants described operating with a single income, covering bills alone, the high cost of living in Brunei and the absence of alimony contributed to their financial challenges. Financial stress caused them to change their spending habits, switch to cheaper alternatives, make sacrifices and struggle to meet the needs of their children. Coping mechanisms adopted by single mothers utilized social support, generating side income, and the unique roles of children played a significant role in cushioning the impact of their financial difficulties.
Originality/value
Single mothers are on the rise in Brunei. There is an acute lack of studies emphasizing the financial hardships experienced by single mothers in Brunei. This study attempts to narrow the missing gap and seek avenues of justice for single mothers in a progressive, equitable society.
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This study aims to examine the effects of industrial production (IP), inflation and investment on suicide mortality in Turkey as a developing country over the 1988–2018 period.
Abstract
Purpose
This study aims to examine the effects of industrial production (IP), inflation and investment on suicide mortality in Turkey as a developing country over the 1988–2018 period.
Design/methodology/approach
Fourier cointegration test and dynamic ordinary least square regression were used in this study.
Findings
IP and investment have a statistically significant and negative impact on suicide mortality, whereas inflation has a statistically significant and positive effect on suicide mortality.
Research limitations/implications
The results of this study have important implications for policymakers and potentially the creation and implementation of suicide prevention policies. Not only do investment promotion, IP and disinflation policies in developing countries have a significant effect on economic growth but they also have a substantial impact on mental health.
Originality/value
Although previous studies have investigated the impact of economic growth and unemployment on suicide deaths in Turkey, no research has probed the effect of economic factors, except for unemployment and gross domestic product, on suicide. Thus, given the hidden unemployment and informal sector in developing economies, it is vital to examine the impact of IP, inflation and investment on mental health.
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Jonas Gamso, Andrew Inkpen and Kannan Ramaswamy
Geopolitical risks associated with the return of great power politics and growing nationalism have generated new challenges for foreign investors across industries. Oil and gas…
Abstract
Purpose
Geopolitical risks associated with the return of great power politics and growing nationalism have generated new challenges for foreign investors across industries. Oil and gas companies are well acquainted with such risks and have developed strategies to manage them. This paper reviews five of these strategies: divorcing ownership control from operating control in designing collaborative ventures; proactively managing stakeholder relationships; ensuring transparency and communication; diversifying risks while proactively positioning for emerging opportunities; and deliberately planning for exit should such an eventuality arise. Firms outside of oil and gas can draw on these strategies as they navigate the emerging geopolitical context.
Design/methodology/approach
This paper reviews five strategies that oil and gas companies can use to manage geopolitical risk: divorcing ownership control from operating control in designing collaborative ventures; proactively managing stakeholder relationships; ensuring transparency and communication; diversifying risks while proactively positioning for emerging opportunities; and deliberately planning for exit should such an eventuality arise.
Findings
This study identifies several strategies that oil and gas companies have used to manage geopolitical risks. These tools will be increasingly important in the shifting global political landscape.
Originality/value
Drawing on the experiences of oil and gas companies, this study has identified several strategies that companies can use to shield themselves from the risks that are currently emanating from geopolitics. While these best practices originate in the experiences of oil and gas firms, the ability to deftly manage geopolitical risks is becoming an important prerequisite for companies across industries.
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Juliana Costa Liboredo, Cláudia Antônia Alcântara Amaral and Natália Caldeira Carvalho
This study aims to assess Brazilian adult consumers’ behavior, aged 18–70, when purchasing ready-to-eat food during the first months of the Coronavirus disease 2019 (COVID-19…
Abstract
Purpose
This study aims to assess Brazilian adult consumers’ behavior, aged 18–70, when purchasing ready-to-eat food during the first months of the Coronavirus disease 2019 (COVID-19) pandemic.
Design/methodology/approach
Participants answered an online questionnaire about behaviors related to the purchase of ready-to-eat food from food services: changes in usage frequency during the pandemic, reasons for altering purchase habits, types of food and beverages bought before and during the pandemic and the frequency of on-site (consumption in food services) and off-site (delivery, take-away and drive-through) service utilization at lunch and dinner.
Findings
Out of 970 individuals who participated in the study, during the pandemic, 38% of participants reduced their food service usage, whereas 18% stopped using it. The main reasons given by participants who reduced and stopped food service usage were cooking at home (52% and 59%, respectively) and feeling afraid of contracting COVID-19 (26% and 22%, respectively). The reduction was more frequent among divorced/widowed/single individuals (p = 0.001) and in total social distancing, that is, all day long (p = 0.03). A significant reduction in on-site consumption frequency occurred for lunch and dinner (p < 0.001), whereas an increase in the off-site consumption frequency service for lunch (p = 0.016) and a reduction for dinner (p = 0.01) occurred compared to pre-COVID-19. However, 48% of participants used these services at least once a week in both periods. Most consumed foods and drinks before and during the pandemic were pasta/pizza (74% and 64%, respectively), snack/burgers (66% and 59%, respectively), soft drinks (41% and 37%, respectively) and alcoholic beverages (37% and 25%, respectively).
Originality/value
Knowledge about food choices away from home during the pandemic is scarce. High consumption of food away from home has been associated with a greater risk of developing chronic non-communicable diseases, such as obesity, diabetes and others. Eating behavior is influenced by the cultural, social, economic and personal characteristics of each individual. Understanding the main changes related to the consumption of ready-to-eat food and what the affected consumers profile in a time of unprecedented crisis, it is important to provide scientific knowledge that allows one to anticipate the implications for the future of individuals’ health and food systems and, consequently, to develop public policy or awareness and promotion actions of public health that encourage adopting healthier and balanced eating habits.
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The COVID-19 pandemic caused schools across the world to close their physical facilities and switch from face-to-face classes to remote learning. This research investigates the…
Abstract
Purpose
The COVID-19 pandemic caused schools across the world to close their physical facilities and switch from face-to-face classes to remote learning. This research investigates the consequences of school closures during the pandemic on families and children from marginalized sections of society. The setting of the Galapagos Islands is characterized by poor Internet access and performance, resulting in a detrimental effect on the education of students from vulnerable sectors of society.
Design/methodology/approach
Using data from an empirical context, this case study seeks to enhance statistical results from a provincial level household survey with quantitative information from participatory development planning workshops and plans.
Findings
Statistical analysis evidences the compound effect of the COVID-19 pandemic on the more vulnerable families living in the Galapagos. Both economic wellbeing and children's ability to attend classes online during school closures were linked to respondents' education levels. Participatory development planning workshops highlighted further inequality, and the plans resultant from the process sought to overcome challenges and address needs by contextualizing education for sustainable island living.
Originality/value
This case study emphasizes the impact of school closures due to the COVID-19 pandemic on vulnerable sectors of society. In the Galapagos Islands, the response to the compound effect of the pandemic and the other situational challenges has been to contextualize the educational curriculum towards the goal of sustainable living. The lessons learned from this experience will be applicable to other remote island groups.
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