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This study examines whether Revenue Procedure 2003-61 is an improvement over Revenue Procedure 2000-15, in the areas of taxpayers’ expectations for IRS equitable relief decisions and gender-related in-group bias. The survey instrument includes a vignette adapted from a judicial decision. The results show that Rev. Proc. 2003-61 does improve upon Rev. Proc. 2000-15. Furthermore, taxpayers perceive different expectations of what the IRS should do and what the IRS would do in equitable relief decision making. Also, gender-related in-group biases are found to be present for both genders. Tax policy implications regarding equitable relief are discussed.

Married couples receive tax benefits such as favorable tax rates, higher exclusions, higher phase-outs, and combined deductions. However, joint and several tax liability is a major issue facing these taxpayers. The term innocent spouse relief, within the Internal Revenue Code, is a direct result of one spouse failing to satisfy the joint liability for the married couple. Since both individuals are jointly and severally liable for the combined liability, the innocent spouse may be responsible for the liability in whole or in part. Our study examines this highly litigated arena of innocent spouse relief. To assist in this area of taxation, the Internal Revenue Service has provided taxpayers and tax practitioners with guidance. Revenue Procedure 2003-61 (2003-2 CB 296) outlines factors useful in determining whether innocent spouse relief should be granted. Additionally, this study creates a predictive model containing only three significant factors (economic hardship, knowledge/reason, significant benefit) capable of predicting with approximately 89% accuracy. These same three variables are significant after running multiple regression with p-values of 0.002 (economic hardship), 0.000 (knowledge/reason to know), and 0.001 (significant benefit). These factors provide valuable insight to practitioners when advising clients on challenging or accepting the Internal Revenue Service's decision. Additionally, abuse is marginally significant in the regression model. Also, judge gender and political affiliation are analyzed. However, the gender of the judge and political affiliation fail to be statistically significant using the chi-square test and regression model.

The growth of production‐sharing activities in Mexico has highlighted the need to explore the nature and competitive impact of production sharing. Presents and discusses some of the experiences firms can expect to encounter in Mexican operations. Uses an interview methodology to collect data regarding key manufacturing and logistics issues. Chooses to take an integrated approach that looks at both manufacturing and logistics at the same time because important cost and performance trade‐offs exist that influence the long‐term attractiveness of Mexican operations. Discovers tremendous diversity existing in almost all operating areas and that progress is being made towards the establishment of world‐class logistics and manufacturing practices.

To provide more convenient tools for the investigation of real objects with different forms and positions of cracks, which requires fracture analysis of engineering structures.

A method which uses the Trefftz‐type finite elements (T‐elements) was applied as an efficient tool to deal with various problems of fracture mechanics.

Numerical examples compare the results of the T‐element procedures with the commercial systems ALGOR^® and ANSYS^®, showing the advantages of using the former codes. Their effectiveness is especially visible in the solution of a crack propagation problem.

Limitation to linear fracture mechanics.

A proposal of effective codes for engineering analysis of structures with cracks.

This paper presents the feasibility of the application of the T‐element method to a wider field of fracture analysis – crack propagation in engineering structures.

This paper examines the decision criteria used by federal courts to adjudicate equitable innocent-spouse relief, when such relief has previously been denied by the Internal Revenue Service (IRS). Empirical logit/probit regression is used, rather than traditional legal analysis. Specifically, we determine which of the equitable-relief criteria detailed in the innocent-spouse rules did affect judicial decisions during our sample period. We also determine the relative importance of the factors. Using these data, taxpayers and their advisors can better decide whether to pursue further litigation, and how best to tailor the pertinent arguments.

Brazil’s regional inequality is an important topic due to the large and persistent differences in development between states and the high levels of inequality in the country. These variations in development can potentially render survey data inaccurate since the significance of capital income varies across the states. Besides, previous studies incorporating tax and national accounts data globally have mainly focused on measuring the income distribution at the country-level. This approach can limit the understanding of inequality, especially when considering large countries such as Brazil.

The methodology used to construct these estimates follows the guidelines of the Distributional National Accounts, whose core goal is to provide income distribution measures consistent with macroeconomic aggregates and harmonized across countries and time. The procedure has three main steps: first, it corrects the survey’s underrepresentation of top incomes using tax data. Then, it accounts for national income items not included in the survey or tax data, such as imputed rents and undistributed profits. Finally, it ensures that all components match the national income.

Compared to survey-based estimations, the results reveal a new angle on the state-level inequality. This study indicates that Amazonas, Rio de Janeiro and São Paulo have a more concentrated income distribution. The top 1\% of earners in these states receives around 28\% of total pre-tax income, while the top 10\% receive nearly 60\%. On the other end, Amapá (AP), Acre (AC), Rondônia (RO) and Santa Catarina (SC) are the states where the income distribution is less concentrated. There were no significant changes in the income distribution across the states during the period analyzed.

This study combines survey, tax and national accounts data to construct new estimates of Brazil’s state-level income distribution from 2006 to 2019. Previous results only considered income captured in surveys, which usually misses a significant part of capital incomes. This limitation may bias comparisons as capital income has different importance across the states. The new estimates represent the income of top groups more accurately, account for the entire national income and enable to compare regional inequality levels consistently with other countries.

The food supply chain (FSC) challenges coupled with global disruptions, such as the recent coronavirus disease 2019 (COVID-19) pandemic outbreak, exacerbate its vulnerability. The Internet of things (IoT) is one of the disruptive technologies being adopted in food supply chain management (FSCM). This study aims to address the challenges of IoT adoption in the FSC by systematically analyzing the prior pertinent literature.

A structured literature review was used to collate a list of peer-reviewed and relevant publications. A total of 72 out of 210 articles were selected for the final evaluation.

The literature review findings suggest five themes: technical, financial, social, operational, educational and governmental related challenges. A total of 15 challenges were devised from the review related literature of IoT adoption. The study concludes with future research recommendations for scholars and practical implications for practitioners.

While this study focuses on the overall FSC, further research should address other domains in the FSC such as cold supply chain, agriculture and perishable food to gain a better contextual understanding of the specific case.

The topic of IoT adoption in the FSCM is still considered emerging. Therefore, the present work contributes to the limited studies and documentation on the level of IoT implementation in the FSCM. This study should help organizations to assimilate how to adopt and manage the IoT application by addressing the factors and challenges presented in this research.

This paper’s purpose is to challenge the traditional assumption in leadership studies that leaders’ traits and capabilities impact effectiveness irrespective of the environment in which they operate. We identify the cognitive capabilities (CCs) of moral leaders that increase their efficacy in turbulent environments. To identify these capabilities, we integrate the strategic management literature on dynamic managerial capabilities (DMCs) into the field of moral leadership. We explore the micro-foundations of DMCs—that is, the CCs of moral leaders that underpin their abilities to sense and seize opportunities and reconfigure organizations—and show that CCs are effective in environmental turbulence.

We review 74 articles on moral leaders—including ethical, authentic, and servant leaders—and analyze their CCs that enable effectiveness in turbulent environments.

Moral leaders sense opportunities by drawing on their CCs for attention and perception. They seize opportunities with intuitive moral judgment and conscious moral reasoning, and by considering diverse perspectives and followers’ needs when problem solving. They reconfigure with vision-inspired storytelling, collaboration, and trust-building among stakeholders.

Organizations should use coaching, mentoring, and training to develop the CCs of moral leaders, and institutionalize these skills in their organizations.

We illustrate that the environment is an important determinant of the effectiveness of moral leaders’ capabilities. By integrating the DMC literature into the moral leadership field, we identify the distinctive CCs of ethical, authentic, and servant leaders that make them effective in turbulent environments.

This article presents an empirical analysis of the demand for internationally traded primary commodities. The article is organised as follows: the first section sets out the model of commodity demand, the next reports and discusses the empirical findings. The final section summarises the article's main findings and offers some concluding remarks.