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Open Access
Article
Publication date: 11 September 2023

Raffaella Santolini

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.

Details

Journal of Economic Studies, vol. 51 no. 9
Type: Research Article
ISSN: 0144-3585

Keywords

Book part
Publication date: 8 April 2024

Daniel Pakši and Aleš Melecký

In this chapter, we aim to analyze the housing market development in Czechia, in particular the development of housing prices over the last 25 years. We quantify and discuss three…

Abstract

In this chapter, we aim to analyze the housing market development in Czechia, in particular the development of housing prices over the last 25 years. We quantify and discuss three distinct periods of excessive growth of regional Czech housing prices, identified through the formation of large positive GAPs – (1) before the entrance of Czechia to the European Union (EU), (2) at the onset of the Global Financial Crisis GFC, (3) in 2021. In all these periods, we identify significant differences among regions. We find that GAPs above 15% may be considered an indication of unsustainable long-term housing price growth that will be followed by a correction.

We then employ fixed effect panel data model to determine the drivers of flat and house prices in 14 Czech regions. Our results show that wage growth, migration and crime rate are significant factors affecting the prices of both flats and houses. Nevertheless, the impact of GDP per capita and job market indicators differs between flats and houses. Moreover, we find that higher migration into the region increases the difference between the prices of houses and flats, while increasing GDP per capita growth and crime rate mitigate this difference significantly.

Details

Modeling Economic Growth in Contemporary Czechia
Type: Book
ISBN: 978-1-83753-841-6

Keywords

Book part
Publication date: 19 April 2024

Rania Maktabi

This chapter discusses the extension of legal equality between male and female citizens in four states in North Africa – Tunisia, Egypt, Morocco and Algeria – through one specific…

Abstract

This chapter discusses the extension of legal equality between male and female citizens in four states in North Africa – Tunisia, Egypt, Morocco and Algeria – through one specific lens: A married woman's legal capacity to initiate and obtain divorce without the husband's consent. Building on the works of Stein Rokkan and Reinhard Bendix on the expansion of citizenship to the ‘lower classes’, it is argued that amendments in divorce law by introducing in-court divorce for women, in addition to out-of-court divorce, is a significant institutional change that extends legal equality between men and women. The introduction of in-court divorce expands female citizenship by bolstering woman's juridical autonomy and capacity in state law. Changes in divorce laws are thus part of state centralization by means of standardizing rules that regulate family law through public administrative institutions rather than religious organizations. Two questions are addressed: First, how did amendments in divorce laws occur after independence? Second, in which ways did women's bolstered legal capacity in divorce have a spill over effect on reforms in other patriarchal state laws? Based on observations on sequences of change in four states in North Africa, it is argued that amendments that equalize between men and women in divorce should be seen as a key driver for reforms in other state laws, that reduce legal inequality between male and female citizens. In all four states, women's citizenship was extended in nationality law and criminal law after amendments in divorce law gave women unilateral legal power to exit a marital relationship.

Details

A Comparative Historical and Typological Approach to the Middle Eastern State System
Type: Book
ISBN: 978-1-83753-122-6

Keywords

Article
Publication date: 15 June 2023

Zhiqin Lu, Peng Li, Qinghai Li and Heng Zhang

This paper according to the logic of the “digital access divide--digital capability divide--digital outcome divide” aims to systematically discuss the impact of the digital divide…

Abstract

Purpose

This paper according to the logic of the “digital access divide--digital capability divide--digital outcome divide” aims to systematically discuss the impact of the digital divide on individual happiness in China, accounting for the variations that exist across different groups, as well as the corresponding mechanisms.

Design/methodology/approach

This paper presents cross-sectional analyses of the relationship between the digital divide and individual happiness in China. The analyses are based on data from the Chinese General Social Survey 2017, which academic institutions run on the Chinese Mainland. This database contains information on respondents' Internet access, skills and consequences of use, which can measure the digital divide of Chinese individuals at three levels.

Findings

First, individual happiness declined when they experienced the digital access divide in China. For the digital capability divide, the lower the usage skills, the more individual happiness declined. When analyzing the digital outcome divide, the greater the negative consequences, the more individual happiness declined. Second, the impacts of digital access, capability and outcome divide vary according to age, gender, education degrees, hukou, region and sub-dimensions. Third, the digital access and capability divide reduce individuals' happiness by lowering their self-rated social and economic status, whereas the digital outcome divide reduce individual happiness by lowering their fairness perception and social trust.

Originality/value

The authors believe that this is the first study to examine the impact and its variations among different groups of the three-level digital divide on individual happiness, as well as its mechanisms.

Details

Information Technology & People, vol. 37 no. 4
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 24 April 2024

Elanor Webb, Benedetta Lupattelli Gencarelli, Grace Keaveney and Deborah Morris

The prevalence of exposure to adversity is elevated in autistic populations, compared to neurotypical peers. Despite this, the frequency and nature of early adverse experiences…

Abstract

Purpose

The prevalence of exposure to adversity is elevated in autistic populations, compared to neurotypical peers. Despite this, the frequency and nature of early adverse experiences are not well understood in autistic adults, with several underlying methodological limitations in the available literature. The purpose of this study is to systematically synthesise and analyse the prevalence of childhood adversity in this marginalised population, in accordance with the adverse childhood experiences (ACEs) framework.

Design/methodology/approach

Peer-reviewed empirical research articles were systematically searched for from electronic databases and screened against established inclusion criteria. Pooled prevalence rates for individual ACE types were calculated.

Findings

Four papers were included (N = 732), all of which used a predominantly or exclusively female sample. Only sexual abuse was reported in all papers, with a pooled prevalence rate of 38%. Physical abuse and emotional abuse were less frequently explored, with two papers reporting on these ACEs, though obtained comparable and higher pooled prevalence rates (39% and 49%, respectively). Pooled prevalence rates could be calculated for neither neglect nor “household” ACEs because of insufficient data. The limited state of the evidence, in conjunction with high levels of heterogeneity and poor sample representativeness found, positions the ACEs of autistic adults as a critical research priority.

Originality/value

To the best of the authors’ knowledge, this study is the first to systematically synthesise the prevalence of early childhood adversities, as conceptualised in accordance with the ACEs framework, in adults with autistic traits.

Details

Advances in Autism, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-3868

Keywords

Case study
Publication date: 24 April 2024

George (Yiorgos) Allayannis, Paul Tudor Jones and Jenny Craddock

This case invites students to assess the impact that Brexit, the withdrawal of the United Kingdom from the European Union, might have on a New York–based hedge fund's portfolio…

Abstract

This case invites students to assess the impact that Brexit, the withdrawal of the United Kingdom from the European Union, might have on a New York–based hedge fund's portfolio and, specifically, its UK assets. The case is designed to prompt students to make market assumptions and investment hypotheses based on a combination of numerical data and qualitative information. It requires no numerical computations; instead, it asks the student to interpret both markets' short-term reactions to the Brexit vote and strategy shifts from UK and European business leaders in order to evaluate longer-term implications for the economies of the United Kingdom, Europe, and the world.

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

Article
Publication date: 5 March 2024

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.

Details

Nutrition & Food Science, vol. 54 no. 3
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 7 May 2024

Kwadwo Opoku, George Domfe and Emmanuel Adu Boahen

The purpose of this paper is to examine the prevalence of labour force participation and the factors affecting labour supply among older persons in Ghana. Both the extensive and…

Abstract

Purpose

The purpose of this paper is to examine the prevalence of labour force participation and the factors affecting labour supply among older persons in Ghana. Both the extensive and intensive margins of older persons’ labour supply were analysed.

Design/methodology/approach

The paper uses nationally representative samples of household and individual data in 2016–2017 – Ghana Living Standard Survey (GLSS 7) data – for the analysis. Heckman’s sample selection model is used to analyse both the extensive and intensive margins of older persons’ labour supply.

Findings

The study found that older persons in Ghana who are pensioners, widowed, have high levels of education, poor health status and live in urban areas are less likely to participate actively in the labour market. On the other hand, being head of a household, married and owning certain assets increase the likelihood of an older person to work. Furthermore, pensions, household headship and post-secondary education have negative effects on the labour supply as having them make older persons work fewer hours per week compared to their counterparts.

Originality/value

This research is the first study to examine the prevalence of old age employment and factors that affect labour market decisions of older persons in Ghana. It also adds to the limited literature on pension and retirement decisions in developing countries.

Details

Journal of Economic Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3585

Keywords

Article
Publication date: 29 April 2024

Janandani Nanayakkara, Gozde Aydin, Alison O. Booth, Anthony Worsley and Claire Margerison

This study aims to examine Victorian primary school parents’ perspectives about a potential school-provided lunch program (LP).

Abstract

Purpose

This study aims to examine Victorian primary school parents’ perspectives about a potential school-provided lunch program (LP).

Design/methodology/approach

An online cross-sectional survey was conducted in Victoria, Australia, in 2022 to explore parents’ perceptions regarding the lunch menu, funding source, amount willing to pay, frequency of meals and special dietary needs of a school-provided LP.

Findings

Over half of parents (57% out of 359) said they would allow their child to participate in a school LP, 34% were unsure and only 9% said they would not. The opportunity for hot cooked lunches at school and the perceived convenience for parents were the top two reasons for favouring such a program. Fifty-eight percent were in favour of hybrid-type funding from both the government and parents. The most preferred amount to pay per meal was AUD5-6 (43%), followed by AUD3-4 (25%). Parents expected meals to be healthy and made from whole food and cater to the special dietary and cultural needs of their children. They also expected enough time to be allocated so children could eat and enjoy the meals.

Originality/value

To the best of the authors’ knowledge, this is the first study to explore Victorian parents’ perceptions regarding the above aspects of a school-provided LP. The findings suggest that parents are receptive to a school-provided LP; they, however, did have several expectations regarding the menu and time for eating. These findings provide important directions for designing future school-provided LPs at primary schools in Australia.

Details

Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 16 April 2024

Feng-Hua Yang, Chen-Chieh Chang and Zhao-Cheng Pan

This study aims to apply the affective events theory and psychological contract theory to investigate how job satisfaction and psychological safety mediate the effect of the…

Abstract

Purpose

This study aims to apply the affective events theory and psychological contract theory to investigate how job satisfaction and psychological safety mediate the effect of the behavioral integrity of supervisors on the organizational commitment of employees.

Design/methodology/approach

A questionnaire survey was conducted using purposive sampling. In total, 500 questionnaire copies were distributed, and 453 responses were collected, of which 441 were valid (valid response rate = 88.2%).

Findings

The behavioral integrity of supervisors has a direct negative effect on organizational commitment but significant positive effects on job satisfaction and psychological safety, and job satisfaction and psychological safety have significant positive effects on organizational commitment. Job satisfaction and psychological safety have significant mediating effects on the association between the behavioral integrity of supervisors and the organizational commitment of employees.

Practical implications

Leaders and top management should “practice what they preach,” integrate honesty into organizational culture through training and establish a code of conduct to ensure that employees uphold their commitments. Companies should establish appropriate disciplinary systems and norms related to work and other aspects of organizational culture; they should also establish fair, just and open assessment systems to minimize the gap between their employees’ actual and expected earnings.

Originality/value

This study is the first to simultaneously consider the mediating effects of job satisfaction and psychological safety on the association between behavioral integrity and organizational commitment.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

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