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This paper aims to examine the effect of the concentration of ownership concentration and the deposits structure on the link between income structure and insolvency risk in Islamic banks operating in Gulf Cooperation Council (GCC) countries.

Using data for 43 GCC Islamic banks over the period from 2005 to 2012, this paper specifies a three-stage least-squares model in which the impact of the concentration of ownership concentration and the deposits structure on income diversification and insolvency risk is jointly analyzed to address the problem of endogeneity.

The findings show that the income structure influences the insolvency risk in Islamic banks with a concentrated ownership structure. This is because the deposits structure and large shareholders influence strategic decisions.

This paper is, also, subject to a number of limitations. First, this study focuses exclusively on the GCC context and excludes the other Middle East and Far East countries. Second, the paper does not take into consideration banking regulation.

The paper findings shed light on the ongoing debate about the benefits of revenue diversification and also provide valuable insights for market participants, regulators and supervisors about what drives performance in Islamic banks.

The paper fills the gap in the existing literature on insolvency risk in Islamic banks. It is expected to provide useful information for policy makers and Islamic bankers to develop a sound Islamic banking industry in the GCC region. In addition, the link identified between ownership concentration, deposits structure and revenue diversification is a novel way of analyzing the impact of the latter on insolvency risk in Islamic banks.

This paper uses a lifetime income simulation model to examine the effects on inequality and progressivity of extending the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and there is a substantial amount of relative income mobility, along with a systematic variation in average incomes over the life cycle of the cohort. Simulations show that progressivity and inequality measures can often move in opposite directions, both over time for annual accounting periods, and as the length of period is gradually increased. The relationship between summary measures is complicated by the role of the aggregate tax ratio, in addition to the re‐ranking that can occur in the larger period framework. Some tax structures are found to increase in progressivity, while others show less progressivity, as the time period increases. Re‐ranking is found to increase as the accounting period increases: it is higher and increases more rapidly as the accounting period is increased for tax structures displaying more steeply rising rate structures.

This chapter and case study examine how and which structured elements of an employee-owned business contribute to building the economic security and asset wealth of the lowest-wage and skilled employees of the firm. It paves the way for greater understanding about how intentionally structured workplaces can address wealth inequality and economic security through income and non-income opportunity systems.

The study draws upon qualitative interviews with four members of management, two plant managers, and 12 low-income employee-owners. Company documents and confidential employee data were provided for direct research analysis. Interviews took place at company locations, and covered employees from all shifts.

Employee ownership structures provide an important tool for advancing policy support and management practices to rebuild the wealth building benefits of work for low-income workers.

To ensure confidentiality, the study is anonymized and does not directly draw on the worker-owner interviews. This limits the opportunity to demonstrate the effect of structure on workforce; nonetheless, the empirical data tell an important story.

Expanding wealth inequality and economic precarity among low- and moderate-income workers has raised broad debates about how shifts in the structure of work, through new business, capital, and ownership structures, may be contributing to these social problems.

The employee benefits of employee ownership are not fully studied. This case contributes to understanding how employee ownership may reduce gender and racial wealth gaps, build family well-being, and become a model for structuring opportunity for those traditionally left out of the economic mainstream.

This study explores the impact of differential family structures on income and career satisfaction of managers in Singapore. A total of 225 managers who were MBA graduates from the three local universities were surveyed. Results of this study support Devanna’s (1988) assertions that marriage and children have positive effects on men’s career success. Family structures have significant effect on income but not career satisfaction of men. The satisfaction is derived from the higher income earned. Furthermore, significant results are shown between married and single women on level of income but insignificant on career satisfaction.

Against the background of the rapid increase of total imported food in China, China's imported high-quality food has increased more than low-quality ones, and China's imported food quality structure has continuously improved. It is a new issue that needs further examination.

Based on the assumption of non-homothetic preference, this paper apply the method provided by Eaton and Kortum (2002) in a new theoretical model and empirically analyzes the impact of per capita income on the quality structure of imported food by using SYS-GMM with firm import data from Chinese customs.

The study finds that income is a significant factor which affects the imported food quality structure in China. The higher the per capita income, the higher the imported food quality structure. Furthermore, per capita income has a significant positive impact on the imported food quality structure in different quality groups. The research confirms that China import more food with the highest quality as its per capita income increases.

Chinese policymaker needs to reconsider the role of food imports in improving food quality structure. The aim of the Chinese food industry's supply-side reform should be not only to remove excess capacity but also to produce high-quality products that meet the demand of discriminating consumers.

This paper constructs a new theme for imported food quality structure and investigates import food quality structure improvement from the perspective of demand by incorporating non-homothetic preferences. Another feature of this paper is that it conducts an empirical analysis with unique and highly disaggregated firm import data from Chinese customs to measure imported food quality, which is more refined than the national-product dimension data.

The dramatic increase in the fraction of all Afro‐American families headed by single women accounts for approximately two‐fifths of the Afro‐Euro family income gap. Examines the empirical objections to the conclusion that family structure is a major factor behind ethnic inequality and found to be largely without merit. Also critically examines the more normative and more important objection that the family structure argument undercuts the struggle to achieve economic justice for Afro‐Americans. Argues that an emphasis on family structure does not absolve society of responsibility for inequality, nor does it imply that government activism is futile. The family structure argument recasts but does not negate the struggle for economic justice for Afro‐Americans.

The purpose of this paper is to provide a brief overview of some common hedge fund structures and some of the tax considerations that are significant in choosing among these structures.

The focus of this article is US federal income tax considerations, particularly in the circumstance where the fund manager includes, at least in part, persons who are US individual taxpayers. The structures described here, including limited partnerships organized under US law, offshore investment companies, and master‐feeder structures, serve as basic building blocks for many other variations that may be appropriate, depending on a number of factors, including investment objectives (e.g. capital appreciation versus dividend income), anticipated investors (e.g. non‐US investors and investors subject to special regulatory regimes) and the composition of the investment managers (e.g. managers that include both US and non‐US principals).

Hedge funds must be structured carefully to avoid unfavorable US tax consequences and each structure has both advantages and disadvantages.

An essential summary of tax structures for hedge fund managers and advisers.

This paper aims to investigate the changes in living standard among families with different socio-economic status in China with the use of Engel's Coefficient. The authors develop a decomposition methodology to figure out the driving forces behind changes in Engel's Coefficient, and investigate how dramatic economic growth, volatile food price and rapid nutrition transition affect living standard among different families.

The authors propose a statistical method to decompose the changes in living standard measured by Engel's Coefficient into structure effect, price effect, quantity effect and income effect. Using the China Health and Nutrition Survey data between 2000 and 2011, the authors estimate these four effects by employing a decomposition method.

Results show that Engel's Coefficient in China decreased by 8.7 percentage points (hereafter “pp”) during 2000–2011, where structure effect leads to 0.2 pp increase, price effect results in 17.7 pp increase, quantity effect brings about 12.4 pp decline and income effect contributes to 14.2 pp decline. Results indicate that rising food prices are the main obstacle to improve households' living standard. Typically, poor and rural families' living standard is more vulnerable to the rise in food prices, and they benefit less from income growth.

This study proposes a decomposition method to investigate the determinants of change in Engel's Coefficient, which provides a deeper understanding of how economic growth, food price change and nutrition transition affect people's living standard in different socio-economic groups in developing countries. This study also provides valuable insights on how to achieve common prosperity from the perspective of consumption upgrading.

The purpose of this paper is to propose and verify the influence mechanism of various kinds of infrastructure investment on farmers' income in rural China. It further analyzes the effect of rural infrastructure investment on rural economic transformation.

This research is used to GMM model to verify the relationship between infrastructure investment and farmers' income; furthermore, the mediating effect model is used to verify the linear conduction mechanism, and panel threshold model is used to verify the nonlinear conduction mechanism.

The results show that: (1) Rural infrastructure investment can indirectly affect farmers' income by changing land efficiency and land use structure; (2) The impact of infrastructure investment on farmers' income is nonlinear; (3) Increasing infrastructural investment of productivity and transportation will contribute to accelerating the transformation of rural economy.

This paper expands the research on the impact of rural infrastructure investment on farmers' income; it analyzes the inner mechanism and enriches the research contents in this field; the influence of various infrastructure investment on rural economic transformation is further discussed; it provides policy suggestions and theoretical basis for accelerating the transformation of China's rural economy.

The purpose of this paper is to shed some light on the large differences between poor and rich Brazilian households regarding children's outcomes; that is, understanding inequality in health outcomes in the childhood in Brazil, examining the link between the health of Brazilian children and a variety of socioeconomic factors.

Logit models for some measures of child health (poor health, chronic diseases, hospitalization and visits to doctors and dentists). Individuals are grouped according to their income decile. Independent variables comprise indicators of socioeconomic status and demographic variables, primarily related to the family structure.

Results suggest that the true effect of family structure is more complex than the biological relationship of parents to children. There are large effects of family income distribution on child health indicators. When control variables are included, the magnitude of these effects changes. The addition of mothers' educational attainment to the set of controls reduces the estimated income effects. Also, the gradient in the health‐income relationship is a little steeper for older children.

Although there are numerous studies investigating the impact of family resources on health outcomes, whether income and family structure truly matters is still a debated issue. Brazil presents a huge level of income and until recently there has been little data with which to assess the nature and magnitude of the role, which socioeconomic factors play in the incidence and severity of health problems. The authors originally attempt to understand what it means to talk about inequality in health, and whether health inequality in Brazil is linked to income inequality.