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The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance.

This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way. The dependent variable is the compliance of individual TPs non-employees. The data used are primary data obtained from questionnaires on KPP Surabaya Rungkut and processed using a multiple linear regression method with SPSS 21.0 Software for Windows.

The results show that partially income does not affect the compliance of individual TP non-employees; however, four other independent variables on the TP’s perception of penalties, law enforcement, tax treatment and the use of tax money simultaneously had a positive effect.

All independent variables had a positive effect on compliance by individual TP non-employees on KPP Surabaya Rungkut.

Many countries have a renewed focus on health inequalities since COVID-19. In England, integrated care systems (ICSs), formed in 2022 to promote integration, are required to reduce health inequalities. Integration is supported by population health management (PHM) which links data across health and care organisations to inform service delivery. It is not well-understood how PHM can help ICSs reduce health inequalities. This paper describes development of a programme theory to advance this understanding.

This study was conducted as a mixed-methods process evaluation in a local ICS using PHM. The study used Framework to analyse interviews with health and care professionals about a PHM tool, the COVID-19 vaccination uptake Dashboard. Quantitative data on staff Dashboard usage were analysed descriptively. To develop a wider programme theory, local findings were discussed with national PHM stakeholders.

ICS staff used PHM in heterogeneous ways to influence programme delivery and reduce inequalities in vaccine uptake. PHM data was most influential where it highlighted action was needed for “targetable” populations. PHM is more likely to influence decisions on reducing inequalities where data are trusted and valued, data platforms are underpinned by positive inter-organisational relationships and where the health inequality is a shared priority.

The COVID-19 pandemic accelerated a shift toward use of digital health platforms and integrated working across ICSs. This paper used an evaluation of integrated data to reduce inequalities in COVID-19 vaccine delivery to propose a novel programme theory for how integrated data can support ICS staff to tackle health inequalities.

The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004.

The approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income but introduces two methodological innovations, which could be useful for further studies: correction for sample selection with a Heckman two-step setting and the calculation of different evasion rates for top incomes with an interaction term.

Evasion in capital incomes was significant throughout these years. Financial incomes were reported at around 50-70 per cent of their real value, with the lowest estimates corresponding to the top decile. Revenues from fixed capital display similarly low compliance rates for the top 10 per cent. Tax evasion in self-employment incomes (direct assessment) is estimated at 20 per cent for 2001. Mostly because of a composition effect, this means that fraud was higher at the top of the income distribution, thus having a regressive impact. Inequality statistics and top income concentration estimates should, therefore, be revised upwards.

This is the first paper to estimate the distributive impacts of tax evasion in Spain, and one of very few internationally.

The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden.

System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016.

Based on the research findings, variables such as income per capita, foreign trading volume, the capacity of employment, unemployment and economic share of industry sector effect tax burden in a statistically significant and positive direction. The reason that lies behind the positive effect of unemployment on tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state will increase public transfer expenditures in the short term due to unemployment, this increase will impose a financial burden on the public sector both in the medium and long term and finally, there will be an increase in the tax burden.

Results in the literature suggest that there are many reasons for increasing tax burden such as socio-economic development, financial and organizational structure and the globalization process. However, according to this study, it seems that gross domestic product per capita, the size of the industry sector, openness, employment capacity and unemployment rate also have a positive and significant effect on tax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most important indicators of the public sector size in the sample of the states and period in hand, is influenced positively by all independent variables and increases slightly but surely. These results suggest that the tax state is still a determinative factor in the socioeconomic field within its taxation tools.

This paper aims to examine the integration of lateral transshipment and road vulnerability into the humanitarian relief chain in light of affected area priority to address equitable distribution and assess the impact of various parameters on the total average inflated distance traveled per relief item.

After identifying comprehensive critical criteria and subcriteria, a hybrid multi-criteria decision-making framework was applied to obtain the demand points’ weight and ranking in a real-life earthquake scenario. Direct shipment and lateral transshipment models were then presented and compared. The developed mathematical models are formulated as mixed-integer programming models, considering facility location, inventory prepositioning, road vulnerability and quantity of lateral transshipment.

The study found that the use of prioritization criteria and subcriteria, in conjunction with lateral transshipment and road vulnerability, resulted in a more equitable distribution of relief items by reducing the total average inflated distance traveled per relief item.

To the best of the authors’ knowledge, this study is one of the first research on equity in humanitarian response through prioritization of demand points. It also bridges the gap between two areas that are typically treated separately: multi-criteria decision-making and humanitarian logistics.

This is the first scholarly work in Shiraz focused on the equitable distribution system by prioritization of demand points and assigning relief items to them after the occurrence of a medium-scale earthquake scenario considering lateral transshipment in the upper echelon.

The paper clarifies how to prioritize demand points to promote equity in humanitarian logistics when the authors have faced multiple factors (i.e. location of relief distribution centers, inventory level, distance, lateral transshipment and road vulnerability) simultaneously.

Equity is an issue that pervades all aspects of primary care provision for children and as such is a recurring theme in the Models of Child Health Appraised project. All European Union member states agree to address inequalities in health outcomes and include policies to address the gradient of health across society and target particularly vulnerable population groups. The project sought to understand the contribution of primary care services to reducing inequity in health outcomes for children. We focused on some key features of inequity as they affect children, such as the importance of good health services in early childhood, and the effects of inequity on children, such as the higher health needs of underprivileged groups, but their generally lower access to health services. This indicates that health services have an important role in buffering the effects of social determinants of health by providing effective treatment that can improve the health and quality of life for children with chronic disorders. We identified common risk factors for inequity, such as gender, family situation, socio-economic status (SES), migrant or minority status and regional differences in healthcare provision, and attempted to measure inequity of service provision. We did this by analysing routine data of universal primary care procedures, such as vaccination, age at diagnosis of autism or emergency hospital admission for conditions that can be generally treated in primary care, against variables of inequity, such as indicators of SES, migrant/ethnicity or urban/rural residency. In addition, we focused on the experiences of child population groups particularly at risk of inequity of primary care provision: migrant children and children in the state care system.

This paper aims to ascertain whether and to what degree universities are becoming organizational actors globally. Utilizing an original dataset of a sample of 500 globally oriented universities, we explore how universities have increasingly become organizational actors as is the case of American universities. We consider the following indicators of university transformation into organization actors: development or institutional advancement, diversity or inclusion, legalization, and internationalization goals and structures. We find that these globally oriented universities have created international, development, and legal offices. Surprisingly, nearly half of the universities in our sample also have diversity offices. These “getting organized” indicators are somewhat similar to what holds for American universities, suggesting that there is globalization of organizational actorhood among universities. At the same time, however, we find that there are pronounced regional differences, especially when it comes to organizing around diversity and legal affairs.

Nowadays, networks are the basic core of social organization and interaction; consequently, networking has become an indispensable requirement in today's societies. In education, the development of different types of collaborative networks has been observed, leading, in recent years, to the creation of educational macro-networks that generate links between schools and different types of institutions. Therefore, this study consists of a systematic review to examine the most relevant findings on this type of educational macro-networks. The authors’ objectives were: to examine the main characteristics of this type of networks; to analyze the consequences they cause; and to determine which aspects contribute to or hinder their construction and development.

A bibliographic search was carried out in Web of Science, SCOPUS and Education Resources Information Center, which yielded a total of 29 studies that were analyzed thematically using Nvivo software.

Among the most noteworthy results are: the wide variety of existing structures; the benefits they generate in terms of learning outcomes, educational equity and the reduction of inequalities; and the influence exerted by the type of leadership and policies in the development of this macro-networks. Finally, future lines of research and policy implications for practice are highlighted.

In this society, networks have become the basic core of an organization and the new form of social interaction. As a result, networks have begun to play a fundamental role in today's societies, even permeating various spheres such as education. In this context, it is essential to analyse this type of relationship in the field of education in order to truly understand its implications in this sector as well as its development and structure.

This paper aims to appraise the effectiveness of gender quotas in breaking the glass ceiling for women on boards (WoBs) in companies that are legally obliged to comply with quotas (listed companies and state-owned companies, LP) and in those that are not (unlisted companies and nonstate-owned companies, NLNP). Furthermore, it investigates the glass cliff phenomenon, according to which women are more likely to be appointed to apical positions in underperforming companies.

A balanced panel data of the top 116 Italian companies by total assets, which are present in both 2010 and 2017, is used for estimating ANOVA tests across sectors and fixed-effects panel regression models.

WoBs significantly increased in both the LP and the NLNP companies, and this increase was greater in the financial sector. Furthermore, the relationship between the percentage of WoBs and firm performance is not linear but depends on the financial corporate health. Specifically, the situation in which a woman ascends to a leadership position in challenging circumstances where the risk of failure is high (glass cliff phenomenon) is only present in companies with the lowest performance in the sample, in other words, when negative values of Roe and negative or zero values of Roa occur together.

These findings have relevant policy implications that encourage the adoption of gender quotas even in specific top positions, such as CEO or president, as this could lead to a “double spillover effect” both vertically, that is, in other job positions, and horizontally, toward other companies not targeted by quotas. Practical interventions to support women in glass cliff positions, on the other hand, relate to the extent of supervisor mentoring and support to prevent women from leaving director roles and strengthen their chances for career advancement.

The authors explore the ability of gender quotas to break through the glass ceiling in companies that are not legally obliged to do so, and to the best of the authors’ knowledge, for the first time, the glass cliff phenomenon in the Italian context.