Search results

This research examines the effects of health, location, and other factors on receipt of wage income for young heads of households, aged 19 to 25, who lived in HUD-assisted housing and in other rental housing in 2011.

This chapter reports results of analyses of the 2011 American Housing Survey, merged with HUD administrative records, available as a public-use file at the U.S. Census Bureau.

Nineteen percent of young householders in assisted housing and 8% in other rental housing reported less than good health or a disability. Nearly two-thirds of young householders in assisted housing reported receipt of earned income. For respondents in assisted housing who reported good health and no disabilities, logistic regression models suggest that educational attainment beyond a high school diploma, more than one adult in the household, and living in metropolitan areas in the Midwest or West census regions were positively and statistically significant for receipt of earned income. For respondents in both assisted and other rental housing who reported less than good health and/or disabilities, residence in assisted housing or educational attainment beyond a high school diploma were positively associated with receipt of earned income, while residence in the metropolitan South lowered the odds of receipt of earned income.

Success of self-sufficiency programs will depend on accommodating the imperatives created by health, disability, and structural impediments created by a market economy.

This is the first analysis of health/disability and other barriers to paid employment that accurately identifies a nationally representative sample of young Millennials in HUD-assisted and other rental housing.

Drawing upon the 5% Public-Use Microdata Sample (PUMS) from the 1990 and 2000 Censuses (with comparisons to the 1980 Census through the work of Uhlenberg & Cooney, 1990), this paper examines the changing characteristics of the U.S. young physician labor force (aged 30–49). Currently, over 45% of medical degrees are earned by women, but gendered work-family patterns persist. Measures examined include income, hourly wages, mean work hours, part-time and overtime work, practice setting, marital status, and children. For a sub-sample of physicians married to physicians, I also examine income and work hour differentials. Close attention is paid to whether a marriage premium and/or a motherhood penalty in wages exists and persists over time. Implications of the documented workforce diversity are discussed for organizations within which physicians are employed.

There is ongoing debate amongst in-work poverty researchers as to how to answer the question “who is counted as in-work poor?” and how to define the minimum size of work that should be used to determine a “working threshold”. The purpose of this paper aims to contribute to this debate by testing five different definitions of a “working threshold” and discussing their implications when testing the different measurement outcomes.

The authors use data from Statistics Sweden (SCB), including the total population registered as living in Sweden for each year from 1987 to 2017. All calculations are on a yearly basis and in fixed prices (2017). The data set used is based on linked administrative data retrieved from Statistics Sweden and the software used is SAS 9.4.

Results show how in-work poverty trends differ by measurement approach. The two definitions with the lowest income thresholds are found to include a very heterogenic group of individuals. The development of in-work poverty in Sweden over 30 years show decreasing in-work poverty during the first decade followed by an increase to almost the same levels at the end of the period. In-work poverty in Sweden has transformed from being female-dominated in 1987 and the typical person in in-work poverty 2017 is a male immigrant, aged 26–55 years.

This methodological discussion might lead to a new definition of who is a worker amongst the in-work poor, which could consequently affect who is counted as being in in-work poverty and lead to new social policy measures.

This is, to the authors' knowledge, the first time different definitions of work requirement used to define in-work poverty have been tested on a data set including the total population and over a period of 30 years.

This article comprises an attempt to find a practical method of applying the decision in the case of the Commissioner for the South African Revenue Service v Woulidge (63 SATC 483) (‘Woulidge’) to limit the application of section 7(3) of the Income Tax Act (‘the Act’). It is proposed in this article that Woulidge would also apply to the provisions of section 7(5) and paragraphs 69 and 70 of the Eighth Schedule to the Act. The approach proposed is illustrated by means of examples. The approach adopted by the Commissioner for the South African Revenue Service is also discussed. A conclusion is drawn regarding the practicality of applying Woulidge in the light of the examples.

The purpose of this paper is to analyze those conditions which determine whether the state will be developmental or predatory.

A theoretical model is developed to analyze those factors influencing state policy towards agriculture. Then the historical experiences of China, Japan, and Sub‐Saharan Africa are used to illustrate the workings of the model.

A necessary condition for growth promoting (poverty reducing) policy reforms, with respect to agriculture, is that a technological backlog must exist in agriculture.

International organizations can play an important role in helping to create the necessary condition for effective reform. Significant investment in regional agricultural research institutions must be made so as to create a technological backlog in agriculture.

Investment in agricultural research has been declining. Thus, the availability of new technology has lessened. This poses an obstacle to rapid growth and poverty reduction. This paper seeks to refocus the attention of policy makers on agriculture.

This paper develops a theory to explain how and when states in developing countries are likely to become developmental. The ideas are illustrated by the experiences of parts of Asia and Sub‐Saharan Africa. These results will be useful to domestic policy makers in developing countries as well as the policy makers in international organizations.

The purpose of this paper is to test the relationship between the annual income earned by the investors and eight behavioural biases exhibited by the investors such as mental accounting, anchoring, gambler’s fallacy, availability, loss aversion, regret aversion, representativeness and overconfidence.

The relationship is derived based on a questionnaire survey conducted on 436 secondary equity investors residing in Chennai, India.

Analysis of variance test was performed on the normalised and non-normalised version of the biases divided in terms of the annual income earned by the investor. The test found that for the significant biases except the overconfidence bias, the investors with higher annual income were less prone to the biases when compared to investors with lower annual income. On the other hand, with respect to the overconfidence bias, the investors with higher annual income were prone to exhibit overconfidence bias when compared to the investors with lower annual income. Correlation analysis showed that the investors with high annual income were more likely to exhibit higher overconfidence bias but lower representativeness, loss aversion, availability and mental accounting biases.

A contribution in the financial and economic front which would benefit the financial advisors to now consider the income earned by the clients as an important factor while giving financial advice to the clients and while guiding them about the biases they are prone to exhibit.

The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers, academics, and the popular press. It has become more salient due to the 2017 Tax Cuts and Jobs Act (TCJA), which permanently removed repatriation tax. This paper synthesizes the academic literature examining US multinational firms’ responses to the repatriation tax holiday initiated by the 2004 American Jobs Creation Act (AJCA), which temporarily reduced the tax on the repatriation of foreign earnings. By synthesizing firm responses to the temporary tax reduction, we identify similarities and differences in: (1) theories about why and when repatriation tax affects firms’ repatriation decisions; (2) empirical evidence of whether repatriation tax affects firms’ repatriation decisions; and (3) empirical evidence of whether repatriation tax affects firms’ investment decisions. The analyses provide insights into the effect of the permanent removal of repatriation tax under the TCJA and explore avenues for future research. This synthesis of the AJCA literature informs tax research and practice as well as policymaking.

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.

Compares the way women are taxed in the Germany, Sweden and The Netherlands by looking at both macro and micro data from the perspective of a wife′s contribution to family income. The programs used for analysis are included in an appendix. Taxing husbands and wives by adding joint incomes and dividing by two (as in Germany) penalises dual‐earner couples and favours one‐earner couples. Completely separate taxation (as in Sweden) is a major incentive for couples to be dual‐earner. In The Netherlands the government reform of the tax system (1990) has reduced negative tax effects on secondary earnings without introducing the positive effects seen in Sweden. Tax incentives are not the only determinant of women′s participation in the labour market.