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Ma, Xinxin, and Dongyang Zhang. "The Incidence of Social Security Payroll Taxes: Evidence From China." International Journal of Financial Research 9, no. 4 (August 21, 2018): 1. http://dx.doi.org/10.5430/ijfr.v9n4p1.
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The Chinese government enforced public security system reform in the economic transition period. Now, the enterprise’ social insurance premium, a kind of payroll tax, is nearly 40% of the total wage in China. It is thought enterprises may transfer the burden of payroll taxes to workers by reducing their wages. Does the level of an enterprise’s social security payroll taxes influence their workers’ wages? Using the Chinese Large and Medium-size Manufacturing Enterprises (CLMME) dataset to construct an enterprise panel data from 2004 to 2007, we employ an empirical study to provide evidence on the issue. We utilize the fixed effects model, random effects model and Generalized Method of Moments (GMM) method to address the heterogeneity problem, initial dependent problem and endogenous problem. It is found that in general, increased social security payroll taxes negatively affect the workers’ wages, which indicates that many enterprises may transfer the payroll taxes burden onto their workers. Increased social security payroll taxes may decrease the wage levels for workers in both the public sector and the private sector, but the negative effect is greater for workers in the private sector than in the public sector.
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Jones, John, and Yue Li. "The Effects of Collecting Income Taxes on Social Security Benefits." Federal Reserve Bank of Richmond Working Papers 17, no. 02 (January 26, 2017): 1–49. http://dx.doi.org/10.21144/wp17-02.
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Jones, John Bailey, and Yue Li. "The effects of collecting income taxes on Social Security benefits." Journal of Public Economics 159 (March 2018): 128–45. http://dx.doi.org/10.1016/j.jpubeco.2018.01.004.
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Djindjic, Srdjan. "The redistributive effects of personal taxes and social benefits in the Republic of Serbia." Ekonomski anali 59, no. 203 (2014): 91–117. http://dx.doi.org/10.2298/eka1403091d.
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In this paper we measure the influence of the instruments of Serbia?s fiscal system - personal taxes (personal income tax and social security contributions) and social benefits (means tested and nonmeans tested) - on income redistribution, using the latest data from the Household Budget Survey 2012. We analyse the redistributive effects of the fiscal system for the year 2013 and of the fiscal system that has been functioning since 1st January 2014. We find that the redistributive effect reduces income inequality by about 50% in both observed years. Social benefits create 98% of vertical redistribution (2013), whereas personal taxes initiate 2% (2013). State pensions, means-tested social benefits, and social security contributions are most important in reducing inequality in Serbia (2013). The partial fiscal reform (2014) has not changed the rank of the focused fiscal instruments.
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Diamond, Peter, and John Geanakoplos. "Social Security Investment in Equities." American Economic Review 93, no. 4 (August 1, 2003): 1047–74. http://dx.doi.org/10.1257/000282803769206197.
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This paper explores the general-equilibrium impact of social security portfolio diversification into private securities, either through the trust fund or private accounts. The analysis depends critically on heterogeneities in saving, production, assets, and taxes. Limited diversification weakly increases interest rates, reduces the expected return on short-term investment (and the equity premium), decreases safe investment, increases risky investment, and increases a suitably weighted social welfare function. However, the effects on aggregate investment, long-term capital values, and the utility of young savers hinges on assumptions about technology. Aggregate investment and long-term asset values can move in opposite directions.
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GODA, GOPI SHAH, JOHN B. SHOVEN, and SITA NATARAJ SLAVOV. "Work incentives in the Social Security Disability benefit formula." Journal of Pension Economics and Finance 18, no. 2 (April 15, 2018): 165–89. http://dx.doi.org/10.1017/s1474747218000136.
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AbstractWe examine the connection between taxes paid and benefits accrued under the Social Security Disability Insurance (SSDI) program on both the intensive and extensive margins. We perform these calculations for stylized workers given the existing benefit structure and disability hazard rates. On the intensive margin, we examine the effect of an additional dollar of earnings on the marginal payroll taxes contributed and future benefits earned. We find that the present discounted value of disability benefits received from an additional dollar of earnings, net of the SSDI payroll tax, generally declines with age, becoming negative around age 40 and reaching almost zero at age 63. On the extensive margin, we determine the effect of working an additional year on the additional payroll taxes and future benefits as a percentage of income. The return to working an additional year at an income level just large enough to earn Social Security credits for the year is large and positive through age 60. However, the return to working an additional full year is substantially smaller and becomes negative at approximately age 57. Thus, older workers face strong incentives to earn enough to obtain creditable coverage through age 60, but they face disincentives for additional earnings. In addition, workers aged 61 and older face work disincentives at any level of earnings. We repeat this analysis for stylized workers at different levels of earnings and find that, while the program transfers resources from high earners to low earners, the workers experience similar patterns in the returns to working.
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Cok, Mitja, Ivica Urban, and Miroslav Verbic. "Income redistribution through taxes and social benefits: The case of Slovenia and Croatia." Panoeconomicus 60, no. 5 (2013): 667–86. http://dx.doi.org/10.2298/pan1305667c.
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The article analyses the redistributive effect attained by personal income tax, social security contributions and social benefits in Slovenia and Croatia. The redistributive effect is decomposed first to reveal progressivity and horizontal inequity effects, and further to show contributions of different tax and benefit instruments. Even though both countries started from the same socioeconomic background two decades ago, the current results reveal divergence that is a consequence of diverse development during this period. The results indicate that Croatia experienced significantly higher pre-fiscal income inequality and lower redistributive effect than Slovenia. Horizontal inequity effects, though, were higher in Slovenia than in Croatia. In both countries, the meanstested social benefits exerted an over-proportionate influence on the vertical effect, suggesting a strong impact of the welfare state on income position of their residents, but also induced a large amount of horizontal inequity. In Slovenia, the non-means-tested benefits slightly increased income inequality.
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Kalaš, Branimir, Vera Mirović, and Jelena Andrašić. "Estimating the Impact of Taxes on the Economic Growth in the United States." Economic Themes 55, no. 4 (December 1, 2017): 481–99. http://dx.doi.org/10.1515/ethemes-2017-0027.
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AbstractIn a research paper, the authors provide an empirical approach to taxes and economic growth in the United States in the period 1996-2016. The basic goal is to explore how taxes affect economic growth. The subject of the research is measuring the effects of tax revenue growth and tax form as a personal income tax, corporate income tax and social security contributions on gross domestic product as a proxy for economic growth. Methodology framework includes several tests to clear the potential problem of heteroscedasticity, autocorrelation, multicollinearity and specification of the model. Based on diagnostic tests, a regression model is adequately created where fundamental econometric procedures are applied. Correlation matrix reflects a strong and positive relationship between tax revenue growth and corporate income tax on the one side and gross domestic product growth, on the another side. Also, personal income tax and social security contributions are weakly related to gross domestic product growth. The model shows a significant effect of tax revenue growth and social security contributions, while personal income tax and corporate income tax do not have a significant impact on gross domestic product growth. Interestingly, personal income tax as the main tax form in the tax structure of the United States has no significant impact on economic growth compared to social security contributions which percentage share is lesser.
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Compson, Michael, and Ron Durst. "The Effects Of Changes In Federal Income And Social Security Taxes On Farmers." Journal of Agricultural and Applied Economics 24, no. 1 (July 1992): 261–69. http://dx.doi.org/10.1017/s0081305200026170.
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AbstractThis paper examines the impact of the Tax Reform Act of 1986 and the Social Security Amendments of 1983 on effective tax rates and average tax payments for farmers. The 1987 and 1988 Internal Revenue Service Individual Public Use Tax Files were used to estimate 1987 and 1990 tax rates and burdens. Results suggest that despite recent reductions in marginal income tax rates, the Federal income tax continues to be progressive. However, the regressive nature of the social security and self-employment tax greatly reduces the progressivity of the combined Federal income and payroll tax burden. For most farmers, combined social security and self-employment tax payments exceed Federal income tax liability.
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Leu, Robert E., Rene L. Frey, and Brigitte Buhmann. "Taxes, Expenditures and Income Distribution in Switzerland." Journal of Social Policy 14, no. 3 (July 1985): 341–60. http://dx.doi.org/10.1017/s0047279400014781.
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AbstractIn this paper, we analyse the impact of government policies on income distribution and poverty in Switzerland. First, we give an overview of the Swiss welfare system and provide an estimate of the poverty problem in this country. Second, we discuss some major problems of fiscal incidence analysis. Third, we examine the impact of taxes and expenditures on income distribution in Switzerland using a budget incidence approach. The analysis is based mainly on the first nationwide representative Income and Wealth Survey 1980 conducted by the authors. The major findings are the following:1 The government budget, including the social security system, has a significant redistributive effect which is due mainly to expenditures rather than to taxation.2 Direct taxes reduce income inequality, measured by the Gini coefficient; indirect taxes increase it. The net effect of all taxes is to reduce income inequality.3 The redistributive effect of social welfare expenditures is larger than that of other government expenditures.
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Ljungqvist, Lars, and Thomas J. Sargent. "Career length: Effects of curvature of earnings profiles, earnings shocks, taxes, and social security." Review of Economic Dynamics 17, no. 1 (January 2014): 1–20. http://dx.doi.org/10.1016/j.red.2013.04.001.
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Papps, Kerry L. "The Effects of Social Security Taxes and Minimum Wages on Employment: Evidence from Turkey." ILR Review 65, no. 3 (July 2012): 686–707. http://dx.doi.org/10.1177/001979391206500309.
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Iosifidi, Maria, and Nikolaos Mylonidis. "Relative effective taxation and income inequality: Evidence from OECD countries." Journal of European Social Policy 27, no. 1 (January 25, 2017): 57–76. http://dx.doi.org/10.1177/0958928716672182.
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Using a panel data set of effective tax rates that are directly comparable across Organization for Economic Co-operation and Development (OECD) countries and over time, we investigate the redistributive effect of labour, consumption and capital tax rates. We show that what matters from a redistributive standpoint is the tax mix rather than the tax rates in isolation from the rest. The results suggest that increasing the tax burden on labour or consumption relative to capital leads to higher income inequality. In contrast, greater reliance on labour taxes relative to consumption taxes improves income equality. This effect likely stems from the redistributive objectives of social security contributions incorporated in labour taxes.
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Bradley, David H., and John D. Stephens. "Employment Performance in OECD Countries." Comparative Political Studies 40, no. 12 (September 17, 2007): 1486–510. http://dx.doi.org/10.1177/0010414006292609.
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This article provides the first comprehensive test of the frequent, sharply differing market liberal and insitutionalist political economy recommendations for employment creation. The statistical analysis is a pooled time series for 17 advanced capitalist democracies from 1974 through 1999. Consistent with both neoliberal and institutionalist hypotheses, long-term unemployment replacement rates, social security taxes, and employment protection laws have negative effects on employment levels. Contrary to neoliberal hypotheses but consistent with institutionalist hypotheses, the authors find that short-term unemployment replacement rates, active labor market policy, and neocorporatist bargaining have positive effects on employment levels and that total taxes have no effect on employment levels.
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Bauer, Thomas K., Sandra Schaffner, Jochen Kluve, and Christoph M. Schmidt. "Fiscal Effects of Minimum Wages: An Analysis for Germany." German Economic Review 10, no. 2 (May 1, 2009): 224–42. http://dx.doi.org/10.1111/j.1468-0475.2009.00467.x.
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Abstract Against the background of the current discussion of statutory minimum wages in Germany, this paper analyzes the potential employment and fiscal effects of such a policy. Based on estimated labor demand elasticities obtained from a structural labor demand model, the empirical results imply that minimum wages in Germany will be associated with significant employment losses among marginal and low- and semi-skilled full-time workers. Even though minimum wages will lead to increased public revenues from income taxes and social security benefits, they will result in a significant fiscal burden, due to increased unemployment benefits and decreased revenues from corporate taxes.
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LaLumia, Sara, James M. Sallee, and Nicholas Turner. "New Evidence on Taxes and the Timing of Birth." American Economic Journal: Economic Policy 7, no. 2 (May 1, 2015): 258–93. http://dx.doi.org/10.1257/pol.20130243.
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This paper uses data from the universe of tax returns filed between 2001 and 2010 to test whether parents shift the timing of childbirth around the New Year to gain tax benefits. Filers have an incentive to shift births from early January into late December, through induction or cesarean delivery, because child-related tax benefits are not prorated. We find evidence of a positive, but very small, effect of tax incentives on birth timing. An additional $1,000 of tax benefits increases the probability of a late-December birth by only about 1 percentage point. We argue that the response to tax incentives is small in part because of confusion about eligibility and delays in the issuance of Social Security numbers for newborns, as well as a lack of control over medical procedures on the part of filers with the highest tax values. In contrast to this small behavioral response, we do document a substantial reporting response among self-employed parents facing changes in the Earned Income Tax Credit as a result of a child's birth. We estimate that this reporting response reduces federal revenue by hundreds of millions of dollars per year. (JEL H24, H31, J13, J23)
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Acosta-Ormaechea, Santiago, Sergio Sola, and Jiae Yoo. "Tax Composition and Growth: A Broad Cross-country Perspective." German Economic Review 20, no. 4 (December 1, 2019): e70-e106. http://dx.doi.org/10.1111/geer.12156.
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Abstract We investigate how changes in the composition of tax revenue affect long-run growth in a broad cross-section of countries. To do this, we construct a new dataset that covers 70 countries (23 high-, 23 middle- and 24 low-income countries), with at least 20 years of observations during the period 1970-2009. In the context of revenue-neutral reallocations, we find that increasing consumption and property taxes while reducing income taxes boosts long-term growth. Among income taxes, we find that social security contributions and personal income taxes tend to have a stronger negative association with growth relative to corporate income taxes. Results, however, depend on countries’ development levels, suggesting nonlinearities in the relation between taxes and growth even after controlling for convergence effects. Although results are robust for high- and middle-income countries, these are generally not significant for low-income countries.
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Llamas, Linda, Abdelkrim Araar, and Luis Huesca. "Income redistribution and inequality in the Mexican tax-benefit system." Cuadernos de Economía 36, no. 72 (October 4, 2017): 301–25. http://dx.doi.org/10.15446/cuad.econ.v36n72.65869.
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The paper examines the redistributive effect that was achieved by the Mexican tax-benefit system in 2014 using personal income tax, indirect taxes, social security contributions and social benefits. Our goal is to analyse the impact on inequality due to fiscal system action and then go further by demonstrating to what extent the contributions have on the total redistribution effect. The Mexican tax-benefit sys-tem is characterised by significant pre-fiscal income inequality. The contribution made by Vertical Equity (VE) is relatively important, but Horizontal Inequity (HI) reduces its impact. Income taxation does not greatly contribute to VE. Furthermore, some households receive unequal benefits, and therefore decrease the positive effect induced by VE.
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Johansen, Ulf, Gerardo Perez-Valdes, and Adrian Werner. "Regional Aspects of a Climate and Energy Tax Reform in Norway—Exploring Double and Multiple Dividends." Sustainability 10, no. 11 (November 13, 2018): 4175. http://dx.doi.org/10.3390/su10114175.
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We investigate the potential for double or even multiple dividends arising from a climate and energy tax reform (CETR), using a regional computable general equilibrium model. Such dividends indicate if government revenues raised from energy-related environmental taxes and recycled back to households or industries through (regional) social security contributions will yield welfare gains larger than gross cost. Building on existing double dividend theory, we broaden the scope by considering both social and regional aspects of a CETR. We explore the use of household transfers and regional payroll taxes as recycling instruments and investigate to what extent wage formation on the labor market has an effect. For Norway, our results indicate that a CETR may conflict with sub-national policy goals under all assessed scenarios. In particular, this holds for income inequality. Although our analysis concerns the social, economic and environmental aims of a Norwegian policy, the approach can be generalized to, e.g., a European context.
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Dietz, Tracy L., and Melissa Castora. "Americans’ Attitudes Toward Welfare State Spending for Old-Age Programs: An Analysis of Period and Cohort Differences." Care Management Journals 6, no. 4 (December 2005): 203–11. http://dx.doi.org/10.1891/cmaj.6.4.203.
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Using data from the General Social Survey the current study examines period and cohort differences in attitudes toward welfare state spending for old age programs. Using the Torres-Gil classification system, the study uses cross-sectional data from the 1984–2004 waves of data to identify any differences by period and cohort group membership in whether or not it is the government’s responsibility to provide a decent standard of living for older adults, whether or not respondents felt that the current level of spending for Social Security was adequate, and whether or not respondents were willing to make sacrifices such as paying higher taxes to pay for greater retirement benefits. The findings suggest that the generational conflict that many suggested might arise has not come to fruition. Indeed, the youngest cohorts in these analysis were the most likely to support higher taxes to pay for better retirement benefits. Perhaps more interesting were the findings that there were no significant period effects for whether or not the government was responsible for providing a decent standard of living but there were such effects when examining whether or not Social Security funding levels were adequate.
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Guerrero Padrón, Thais. "Sobre los funcionarios de la Unión Europea y su régimen de seguridad social: los tributos como cotizaciones sociales a efectos del TJUE = Issues about officials of the European Union and its social security regime: taxes as social contributions to the effects of the CJEU." CUADERNOS DE DERECHO TRANSNACIONAL 9, no. 2 (October 5, 2017): 355. http://dx.doi.org/10.20318/cdt.2017.3877.
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Resumen: La obligatoria integración y cotización de los funcionarios de la UE en un régimen de seguridad social propio, netamente comunitario, al margen de la competencia estatal y no afectado por el Reglamento de coordinación en seguridad social, les libera de sufragar las prestaciones de seguridad social de su país. El TJUE rechaza que un Estado miembro pueda imponer al funcionario de la UE, con domicilio fiscal en este país, la obligación de pagar ciertos impuestos que gravan sus rentas inmobiliarias, cuando van destinados a financiar determinadas prestaciones de la seguridad social nacional, de lo que se deduce que para el TJUE todo recurso que contribuye a la seguridad social, sea cual sea su naturaleza jurídica, es considerado en sentido amplio “cotización de seguridad social”.Palabras clave: Libre circulación de trabajadores, seguridad social, funcionarios de la Unión Europea, tributos, cotización.Abstract: The officials of the European Union are compulsorily affiliated and subject to the contributions of the social security scheme of the EU institutions. Such scheme lies outside the jurisdiction of the Member States and it is unaffected by the Regulation on the coordination of social security systems. In consequence, the officials of the European Union are exempted from defraying the national social security benefits. In this way, the imposition from a Member State to the official, whose domicile for tax purposes is in that country, to pay some contributions and social levies in respect of income from real estate, is rejected by the CJEU when they are allocated for the funding of the social security scheme of that same Member State. It follows that every source used to pay social security is broadly considered by the Court of Justice as a “social security contribution”, in spite of its legal nature.Keywords: Free movement of workers, social security, officials of the European Union, taxes, social security contribution.
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Maroney, James J., Timothy J. Rupert, and Martha L. Wartick. "The Perceived Fairness of Taxing Social Security Benefits: The Effect of Explanations Based on Different Dimensions of Tax Equity." Journal of the American Taxation Association 24, no. 2 (September 1, 2002): 79–92. http://dx.doi.org/10.2308/jata.2002.24.2.79.
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In this study, we construct explanations for the taxation of social security benefits based on previously identified dimensions of fairness (exchange, horizontal, and vertical equity). We then conduct an experiment to examine whether providing senior citizen taxpayers with explanations increases the perceived fairness of taxing social security. The results indicate that for those subjects with the greatest self-interest (subjects currently taxed on a portion of their social security benefits), the exchange equity explanation had the most consistent positive effects on both acceptance of the explanation and on the perceived fairness of taxing social security benefits. On the other hand, for those subjects not currently taxed on their social security benefits, the vertical equity explanation was more likely to be accepted than either the exchange or horizontal equity explanation. However, while these subjects agreed with the vertical equity explanation, it did not increase their fairness perceptions. These findings illustrate how important it is for tax policy makers striving to increase perceptions of fairness to carefully consider and develop explanations for tax provisions.
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Ha, Eunyoung, and Melissa Rogers. "What’s Left to Tax? Partisan Reallocation of Trade Taxation in Less Developed Countries." Political Research Quarterly 70, no. 3 (July 26, 2017): 495–508. http://dx.doi.org/10.1177/1065912917702497.
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Trade liberalization has reduced trade tax revenue in most less developed countries (LDCs). The options to replace this tax, which has historically been LDCs’ primary source of tax revenue, are limited by competitive pressures in the global economy. Using time-series error correction models, we assess how partisan politics shaped the reallocation of taxes in thirty-eight LDCs from 1975 to 2009. We argue that leftist governments have a vested interest in recovering lost revenue to fund spending that benefits their constituencies but they are highly constrained by the market signaling effects of increasing taxes. We find that leftist governments retained higher levels of falling tax revenue and offset trade tax losses with progressive personal income taxes (PITs). Nonetheless, leftist governments appeared reluctant to increase revenue from corporate income or social security taxes, which impose costs on business. To make up for the trade revenue loss, leftists instead relied more heavily on regressive consumption taxes, which are the most lucrative and market-friendly supplements to preferred PIT. Leftist parties in LDCs demonstrate redistributive concerns, but their tools and the lasting effects of their reforms are limited by strong market constraints.
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Shaviro, Daniel N. "Can Tax Cuts Increase the Size of Government?" Canadian Journal of Law & Jurisprudence 18, no. 1 (January 2005): 135–52. http://dx.doi.org/10.1017/s0841820900005531.
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Recent U.S. tax cuts, to the extent that they involved a principled, long-term policy view, seem to have been aimed at shrinking the size of government. The idea apparently was to force eventual spending discipline, even (or perhaps especially) with respect to Social Security and Medicare, by turning reduced tax revenues into a political fact on the ground that would be difficult to reverse. In fact, however, the idea that the tax cuts would make the government smaller seems to have rested on spending illusion, or confusion between the actual size of government, in terms of its allocative and distributional effects, and the observed dollar flows that are denominated ‘taxes’ and ‘spending’.Given the long-term budget constraint, which holds that government inflows and outlays must ultimately be equal in present value, and the huge preexisting fiscal imbalance, the tax cuts are likely to be paid for, in the main, through some combination of future tax increases and cuts to Social Security and Medicare. (Other government spending cuts, relative to the case where the tax cuts were not enacted, are likely as well, but cannot contribute nearly enough.) To the extent that the 2001 through 2003 tax cuts lead to future tax increases, the combined effect is likely to make the government bigger both allocatively and distributionally. To the extent that Social Security and Medicare spending bear the brunt, the government still gets larger in the sense of increasing redistribution from younger to older generations, although Medicare cuts might decrease the size of government allocatively.
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Löffler, Max, Andreas Peichl, Nico Pestel, Hilmar Schneider, and Sebastian Siegloch. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben." Perspektiven der Wirtschaftspolitik 13, no. 3 (August 2012): 196–213. http://dx.doi.org/10.1111/j.1468-2516.2012.00385.x.
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AbstractThe system of income taxation in Germany is too complex and insufficiently transparent. Many reform proposals have been publicly debated during the past years. However, so far, conflicting goals of positive employment and distributional effects without a negative impact on the state’s budget could not be overcome. A common problem of previous reform proposals is that they have neglected social security contributions and their interactions with income taxes. We tackle this issue by proposing an integrated system of taxation. Our simulations show that this comprehensive reform resolves conflicting goals: employment increases, inequality decreases and tax revenues slightly increase.
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Gautam, Rana S. "Banking crises and social policy: the case of Latin America and the Caribbean." Journal of International and Comparative Social Policy 31, no. 3 (October 2015): 209–33. http://dx.doi.org/10.1080/21699763.2015.1069206.
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This paper examines the social policy consequences of systemic banking crises or financial crises in 13 Latin American and Caribbean countries between 1990 and 2010. It takes a rationalist approach to political economy to analyse the effect of these crises on aggregate social policy spending and on four distinct social welfare policy programmes – education, health, housing, and social security – benefits of which vary across social groups. The results indicate that banking crises have a statistically strong negative effect on aggregate social expenditure, but the impact is not uniform across the four programmes. While social security spending increases during the course of crises, health and education expenditures decrease in the same period. The results reinforce the view that distributional conflicts overshadow governments’ response and the burden of crises is unevenly shared in a heterogeneous society. These findings are robust to alternative specifications.
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PACKARD, TRUMAN G. "Are there positive incentives from privatizing social security? A panel analysis of pension reform in Latin America." Journal of Pension Economics and Finance 1, no. 2 (July 2002): 89–109. http://dx.doi.org/10.1017/s1474747202001087.
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The paper estimates the impact of social security reform – specifically, the transition from a purely public pay-as-you-go (PAYGO) system to one with private individual retirement accounts – on the share of the workforce that contributes to formal retirement security systems. Using a simple model of a segmented labor market, the paper exploits variation in data from a panel of eighteen Latin American countries, observed from 1980 to 1999. Results show a positive incentive effect after the introduction of individual retirement accounts that, ceteris paribus, increases the share of the economically active population who contribute to the reformed system. However, this takes place only gradually as employers and workers become familiar with the set of new social security institutions that reforms put in place.
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Suhendar, Fikry Ramadhan, and Nurlailiyah Aidatus Sholihah. "Financial Policies Supporting Acceleration of Sustainable Economic and Fiscal Growth in Indonesia." Ijtimā'iyya: Journal of Muslim Society Research 5, no. 2 (September 25, 2020): 110–18. http://dx.doi.org/10.24090/ijtimaiyya.v5i2.4172.
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This paper explores the fiscal policy of a country, as well as the policies that influence the economic growth of a country, since the course of government decision-making would be decided by fiscal policy and government expenditure. A research that uses a qualitative descriptive approach and thus a large literature is required to provide information to the government in order to ensure that the government can avoid delaying market prices. Community security can be accomplished when rates can be set by the government. In addition to fiscal policy that can preserve equilibrium, fiscal policy can have an effect on country's economic development and can establish social justice for all societies, followed by fiscal policy in a country through taxes and other responsibilities in Islam such as Zakat. Waqf, as philanthropy, may also help the government's efforts to raise government revenue and is sponsored by top management in the public financial sector, with the expectation that macro and micro businesses may develop in a country.
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Shaidurova, Natalia, and Mária Homokyová. "The Methodology of Tax Records for the Support of Tax Management." Multidisciplinary Aspects of Production Engineering 3, no. 1 (September 1, 2020): 720–31. http://dx.doi.org/10.2478/mape-2020-0060.
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AbstractTax policy is associated with the use and application of taxes and their instruments, which serve to influence macroeconomic and microeconomic processes in the economy. We can derive the tax policy from the applied economic policy of the state. The objectives of economic policy are aimed in particular at strengthening the effectiveness of the market mechanism, reducing pension and property inequality, as well as strengthening the internal and external stability of the state. In securing them, the state must take into account many internal, as well as international aspects, focused not only on economic but also on political, social, defenses, ethical and other interests. The individual goals that the state sets by its economic policy can be effectively achieved through goal-oriented policies that form part of economic policy. The state’s social policy, unemployment policy, tax policy, etc. fulfil their role. These policies then have a retroactive effect on the economic policy of the state. The subject or goal of tax policy is the application of tax principles and measures so that taxes serve to promote the economic, social and political goals of the state.
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Atete, Gloria, Eugenia Irechukwu, and Osiemo Kengere. "Investment Risk Management and Financial Performance of Rwanda Social Security Board(RSSB)." American Journal of Finance 6, no. 1 (June 19, 2021): 1–22. http://dx.doi.org/10.47672/ajf.733.
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Purpose: This research study generally assessed the relationship between Investment risk management and financial performance of Rwanda Social Security Board. It equally important assessed the effect of risk environment, analyzed the effect of risk control, and assessed the effect of risk monitoring on the financial performance of the Rwanda Social Security Board (RSSB).
Materials and Methods: The used research design in this study was descriptive. A sample size of 125 respondents was drawn from 180 employees working in RSSB Headquarters. The study used a purposive sampling technique to select respondents. Information was collected using a structured questionnaire administered to respondents and statistically analysed using means, standard deviation and regression analysis via SPSS version 25.0.
Results: Results from the first objective shown by a mean M=5.87 and standard deviation SD=2.77 strongly agreed with the statement that a formal risk management system is in place and overall investment objectives are defined and communicated to staff. The study agreed that RSSB Board of Directors approves all investment policies and ensures management takes necessary action. As shown by the mean M =5.45, S.D=1.96. The study concurred that guidelines governing investments are in place and RSSB stands on it, demonstrated by M= 5.67, S. D=0.499. From the results, the second objective demonstrated that the respondents strongly agreed that RSSB ensures that principles and procedures relating to investment and risk response is followed consistently. By M =5.87, S.D=2.77, duties are separated at different levels of management and the Board strongly agreed by M=5.58, SD=2.037, and testing, auditing, assessments of RSSB investment procedures are performed by independent personnel strongly agreed by M =5.85, S.D =2.07. A proactive way to deal with risk administration includes designating risk spending plans and setting risk resilience. Portfolio managers should practice vigilance inside plainly characterized boundaries as a component of their investment strategy. The result from the third objective revealed that there is a strong monitor of investment threshold and rating of sound investments by M =5.58, S.D =2.77. When the risks have been characterized and controls have been set around these risks, a methodical procedure of ordinary observing and detailing of these risks by a independent group guarantees approval and consistency of the approach. Regression analysis, a unit increment in risk environment may bring to increment in productivity by 2.008. A unit enhancement in risk control might bring an increase in productivity by 0.887.
Recommendations: From the research findings presented, the study recommended the need to dissect the risk of administrations and consumptions. There is a requirement for the management to completely comprehend their commitments and take fundamental activities in guaranteeing money back, train workers to change their center convictions and help to guarantee the effective achievement of firm objectives. Management should work to improve cost and expenses risk management, even if the current ratio was better, management will need to significantly reduce expenses.
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Howell, Jude, and Jane Duckett. "Reassessing the Hu–Wen Era: A Golden Age or Lost Decade for Social Policy in China?" China Quarterly 237 (December 3, 2018): 1–14. http://dx.doi.org/10.1017/s0305741018001200.
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AbstractThe Hu–Wen era has been characterized as a “lost decade” for economic and political reform, but a “golden era” in terms of economic growth and political stability. Yet, relatively little attention has been paid to the social policies introduced during Hu and Wen's decade in power. These important policies, however, abolished agricultural taxes, extended health insurance, pensions and income support to almost all rural as well as urban residents, and built a civic welfare infrastructure to address migrants’ grievances. These policies, some of which were developed under the preceding Jiang Zemin and Zhu Rongji leadership, were introduced for a complex mix of reasons. Their aim was not only to reduce inequalities but also to stimulate domestic consumption and sustain economic growth, offset the effects of China's entry to the WTO and the global recession of 2008, and maintain social stability. They were the product of domestic bureaucratic politics and experimentation. They were also strongly influenced by China's integration into the international economy, as well as by international governmental and non-governmental organizations and the ideas they introduced into China's domestic policy networks. Although Hu–Wen era social policy reforms had only limited effects on reducing income inequality and involved complex politics, they did establish for the first time entitlements to social security and safety nets for all China's population.
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Pereira, Alfredo Marvão, and Rui Marvão Pereira. "On the Optimal Use of Revenues from a CO2 Tax and the Importance of Labor Market Conditions." Journal of Economics and Public Finance 3, no. 4 (September 21, 2017): 481. http://dx.doi.org/10.22158/jepf.v3n4p481.
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<em>This paper focuses on the environmental, economic and budgetary impacts of a carbon tax in the presence of mixed recycling strategies and a detailed modelling of labor market conditions, both employment and involuntary unemployment. This focus matches the terms of the policy debate in many small energy-importing economies. The revenue-recycling policies that appear most promising are those that use carbon tax revenue to finance investment tax credits, reductions in social security contributions and reductions in personal income taxes. Although none of these mechanisms would individually lead to simultaneous improvements in the three margins, a mixture of the three would. Our sensitivity analysis suggests that labor markets conditions are a critical factor in determining the possibility of generating these positive effects. Ignoring labor supply responses, employment and unemployment effects leads to systematic underreporting of the three dividends and thereby undermines the political viability of environmental tax reform. </em>
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Wędrowska, Ewa, and Joanna Muszyńska. "The Impact of Family and Child-Allowances on Income Inequality in Poland. Gini Decomposition by Income Sources." Folia Oeconomica Stetinensia 21, no. 1 (June 1, 2021): 144–60. http://dx.doi.org/10.2478/foli-2021-0010.
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Abstract Research background: This paper analyses how different income sources affect the level of inequality in Poland, with focus on the role of family and children related allowances in decreasing income inequalities in 2015–2017. Therefore, the study has focused on the various subgroups of households with children. Purpose: The paper is aimed at examining the extent to which family and children related allowances affect household income inequality and identifying whether they affect inequality in various groups of households in the same way. Methodology: The study was carried out on micro-data gathered by Eurostat. To examine the extent to which different income components affect income inequality, we decompose the Gini coefficient according to the method introduced by Lerman and Yitzhaki. Results: Our study revealed that for most households with children, the inequality-reducing effect due to family and children related allowances increased in 2017 compared to 2015. However, despite the additional child-raising benefit under the “Family 500+” programme, income taxes and social security contributions remained by far the most important factor in reducing household income inequalities in Poland. Novelty: To our knowledge, no study has yet attempted to assess the extent to which family and child-allowances affect income inequality based on real data. The present analysis takes a step towards filling this gap. Unlike other studies based on microsimulation, in this paper we made use of the representative micro-data derived from the EU-SILC study.
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SMIRNOV, Valerii V. "Analyzing the dynamics of indicators of the Russian economy." Economic Analysis: Theory and Practice 20, no. 4 (April 29, 2021): 753–71. http://dx.doi.org/10.24891/ea.20.4.753.
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Subject. The article addresses the dynamics of the Russian economy indicators. Objectives. The aim is to identify sources and opportunities for the Russian economy growth. Methods. The study rests on the systems approach, using methods of statistical, neural network, and cluster analysis. Results. The analysis of the currency, stock, and commodity market unveils the impulse effect on the MOEX index through the devaluation of the national currency and the issue of Russian Government Bonds. The analysis of the importance of GDP deflator by industry identifies the priority of economic activity ‘public administration and military security; social security’, which suppresses the economic activity ‘household activities as employers; undifferentiated activities of households to produce goods and provide services for their own consumption’. The structural integrity of economic activities is maintained through taxes on products. The dynamics of the share of GDP deflator growth and the index of output of goods and services revealed a low level of purchasing power and a rise in food inflation, as well as a significant upturn in inflation in the manufacturing sector after Q1 2020, which was caused by the increase in the cost of production and unit sales. Conclusions. The analyzed trends in the Russian economy indicators show a qualitative source of growth of the Russian economy, i.e. ‘people as an alternative oil’. This enables to move away from commodity dependence (RTSI) and actively use wide opportunities of growth (IMOEX).
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Sokhanvar, Mohammad, and Negar Mahmoodi. "Identifying and prioritizing the influential factors in the absorption of foreign direct investment the AHP model (Case Study: Kurdistan Province." Environment Conservation Journal 16, SE (December 5, 2015): 239–46. http://dx.doi.org/10.36953/ecj.2015.se1627.
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Foreign direct investment cannot be only the source of capital production (formation) but also can be more importantly be used as a tool of production technology. Skills, innovation facilities and manage mental and organizational contracts among the parties and reciprocally can act as a device for having access to international marketing network. This research is functional- developmental in terms of objective and based on collecting data and information is of descriptive and experimental type and in terms of implementing method is of measurement type as well. The research aimed to identify and prioritize the effective factors on the FDI absorption in Kurdistan province in 1394. Experts from the research statistical population and the expert sampling method is non-randomly and available, In this research an effort has been made to identify and prioritize effective factors, on the FDI absorption in Kurdistan province using the AHP model and sensitivity analysis method. The results show that economic factors have already been of greatest importance in the province FDI absorption and subsequently political- social and natural factors. These factors such as exchange rate, capital return, energy, natural resources , economic infrastructures, taxes and investment security have the highest effect and other variables such as economy openness, free trade and bureaucracy red line have the lowest effect on the province FDI absorption.
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Lanfranco, Bruno, Bruno Ferraro, and Catalina Rava. "Assessing competitive position of Uruguay’s beef sector." Journal of Agribusiness in Developing and Emerging Economies 8, no. 2 (June 4, 2018): 288–302. http://dx.doi.org/10.1108/jadee-12-2016-0078.
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Purpose The purpose of this paper is to present an economic evaluation of Uruguay’s beef industry competitiveness to quantify the effects of public policies (taxes, subsidies, social charges) on the various links constituting the beef export chain and estimate the impact of transfers of resources between the beef industry and other sectors of the economy. Design/methodology/approach The Policy Analysis Matrix (PAM) techniques were employed to quantify the effects of public policies on the competitiveness of Uruguay’s beef industry. A series of PAM coefficients were calculated to assess the competitiveness of the beef export chain in 2010 and 2013 with comparison between the two years to make policy recommendations. Findings Beef sector returns captured by private agents decreased from 30 percent in 2010 to 10 percent in 2013. Competitiveness of the beef export chain deteriorated between 2010 and 2013 due primarily to higher prices paid for live cattle by the beef slaughtering, manufacturing, and packing sector. Uruguay’s beef industry transfers resources to the larger economy via social security payments and is penalized as a result of high capital costs. Research limitations/implications Although three different sources of resource transfers were identified, more effort is needed to improve the precision of estimations. Originality/value The competitiveness of export chains is critical to the economic and social wellbeing of small-economy countries. They must be efficient producing for the international markets at the time they constitute pillars of the whole economy.
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Paweł, Dziekański. "THE GRAVITATIONAL EFFECT AND THE SPATIAL DIVERSIFICATION OF THE COMPETITIVENESS OF THE COMMUNES OF THE ŚWIĘTOKRZYSKIE VOIVODESHIP." SCIENTIFIC BULLETIN OF POLISSIA, no. 1(17) (2019): 33–40. http://dx.doi.org/10.25140/2410-9576-2019-1(17)-33-40.
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Urgency of the research. The commune's tasks can be divided into such categories as technical infrastructure, social infrastructure, public order and security, spatial order and ecological order. Target setting. Competitiveness assessment should be focused on the use of endogenous potential. Variables should be chosen so as to describe the phenomenon studied in a comprehensive manner. Actual scientific researches and issues analysis. The scientific work of P. Dziekanski, K. Kuciński, Z. Szymla, T. Markowski, J. J. Parysek, R. Brol indicate the competitiveness of local self-government and the measures to evaluate it. Uninvestigated parts of general matters defining. The competitiveness of the region is the result of the resources possessed and their deployment as well as the current development. It also means an advantage over other regions due to its material resources and intellectual potential. The research objective. The aim of the article is a statistical analysis of the impact of the so-called gravitational effect on the development of competitive potential. The analyzes were carried out in the system of 102 communes of the Świętokrzyskie Province. The statement of basic materials. The value of the synthetic measure (according to the model-free method) in 2008 was in the range from 0.30 to 0.57, and in 2015 from 0.30 to 0.59, respectively. The measure of competitiveness is based on the distance in real space with the Euclidean metric being within the range from 0.52 to 0.79 and in 2015 from 0.51 to 0.78. Kielce, Busko-Zdrój, Morawica and Sitkówka-Nowiny were very high. Conclusions. The indicated method provides information about the category of objects considered. The value of the measure depends on the economic nature of the region, as well as on financial autonomy, own income level, local taxes or infrastructure. Meters obtained depend on the number and type of accepted variables to be tested.
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Fauziyya, Anisah Ulfah, Erry Rimawan, Tubagus Hendri Febriana, and Febri Winday. "Analysis Influence of Organizational Commitment, Job Satisfaction, and Work Stress on Turnover Intention of Outsourching Employee in Automotive Company at PT. XYZ." Volume 5 - 2020, Issue 8 - August 5, no. 8 (August 27, 2020): 569–75. http://dx.doi.org/10.38124/ijisrt20aug215.
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In an organization the role of human resources is a very important determining factor for the effectiveness and success of an organization in achieving its goals. But in reality, there are still many companies that use outsourching services. With the rise of the practice of outsourcing so far it is recognized to be more detrimental to workers because employment relations are always in the form of non-permanent or contractual contracts (fixed time contracts), lower wages, limited social security, lack of job security, and lack of career development guarantees. These factors make high turnover intention in PT XYZ. From every outsourching employee's complaints and based on data to the company, the authors indicate doubts about organizational commitment, job satisfaction, and work stress. The author uses questionnaires and interviews as a data collection tool and takes a sampling of the outsourching employee population. Then analyzed using the smartPLS application. The results showed that organizational commitment had a negative and significant effect on turnover intention, job satisfaction had a negative and significant effect on turnover intention and work stress had a positive and significant effect on the turnover intention of outsourcing employee in PT XYZ.
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Neck, Reinhard, Klaus Weyerstrass, Dmitri Blueschke, and Miroslav Verbič. "Demand-side or supply-side stabilisation policies in a small euro area economy: a case study for Slovenia." Empirica 48, no. 3 (March 22, 2021): 593–610. http://dx.doi.org/10.1007/s10663-021-09503-y.
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AbstractIn this paper we analyse the effectiveness of demand- and supply-side fiscal policies in the small open economy of Slovenia. Simulating the SLOPOL10 model, an econometric model of the Slovenian economy, we analyse the effectiveness of various categories of public spending and taxes during the period 2020 to 2030, assuming that no crisis occurs. Our simulations show that those public spending measures that entail both demand- and supply-side effects are more effective at stimulating real GDP and increasing employment than pure demand-side measures. This is due to the fact that supply-side measures also increase potential and not only actual GDP. Measures which foster research and development and those which improve the education level of the labour force are particularly effective in this respect. Employment can also be stimulated effectively by cutting the income tax rate and the social security contribution rate, i.e. by reducing the tax wedge on labour income, which positively affects Slovenia’s international competitiveness. Successful stabilisation policies should thus contain a supply-side component in addition to a demand-side component. We also provide a first simulation of potential effects of the Covid-19 crisis on the Slovenian economy, which is modelled as a combined demand and supply shock.
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Zotikov, Nikolai Z. "The Role of Taxes in Social Security." Вестник ИПБ (Вестник профессиональных бухгалтеров), no. 1 (2021): 31–41. http://dx.doi.org/10.51760/2308-9407_2021_1_31.
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HUTSUL, Inna. "FISCAL OUTCOMES AND PRICE EFFECTS OF IMPOSING DUTY." WORLD OF FINANCE, no. 2(51) (2017): 108–17. http://dx.doi.org/10.35774/sf2017.02.108.
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Introduction. The formation of the revenue part of the budget is an important kind of activity of any state including Ukraine. Nowadays taxes are not only the main source of filling the state budget, but also a financial regulator of production. The development of the system of imposition of customs duty is urgent for Ukraine; the system which would include an extensive system of customs payments, because in addition to fiscal functions they regulate exportimport operations and ensure the economic security of the state. The purpose. The purpose of the article is to investigate theoretical and organizational principles for imposing a duty, to determine its fiscal role and price effects for the society. Results. The essence, functions and fiscal role of a duty have been determined. The peculiarities of imposing import and export duty have been explained. The influence of a duty on the price of imported goods has been substantiated. The indicators of receipt of customs payments to the budget have been analyzed. The main trading partners of Ukraine have been identified. The peculiarities of administration of consumption taxes in the EU countries have been studied. Measures to increase the effectiveness of a customs duty and enhance its social role have been proposed. It has been proved that the customs-tax policy in the field of taxation of consumption should be flexible and should take into account the peculiarities of socio-economic development and the condition of the consumer market in Ukraine. Conclusion. Nowadays Ukraine’s foreign trade is partially approximated to the world standards. However, there is a need to improve the current system of taxation of export and import operations in order to save time during customs clearance of goods, to reduce differences between customs procedures in various countries of the world as well as to preserve the resources of state bodies and foreign economic entities. The conducted research has shown that today the following priorities are urgent for Ukraine: to combine existing systems of export control, import control and transit control into a single system; to provide foreign economic operators with the possibility to use places of a single electronic access for registration of foreign economic transactions; introduce a system of unified accounting of merchants with the registration only in one country; to provide foreign economic operators with the opportunity to use places of a single electronic access for registration of foreign economic transactions
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Maksymenko, A., and V. Kozak. "ASYMMETRY OF TAXATION OF TNK ACTIVITIES IN CONDITIONS OF UNEQUALITY OF ECONOMIC DEVELOPMENT." Financial and credit activity: problems of theory and practice 2, no. 37 (April 30, 2021): 105–15. http://dx.doi.org/10.18371/fcaptp.v2i37.229939.
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Abstract. The unevenness of economic development significantly dynamizes the vector orientation and clearly shows the nature of economic contradictions, which acquire their concentrated form in the asymmetry of taxation of TNCs. Research shows the relationship between corporate income tax rates and country risk ratings. It has been established that for European countries the negative relationship (positive slope) between the corporate income tax rate and the level of risk for the country prevails. The results of the study confirm the hypothesis that the greater the risk in countries, the higher the corporate income tax rate set by the government. Using econometric methods, the impact of tax legislation of countries on the activities of TNCs was analyzed and it was found that in less developed countries, the tax system to a lesser extent stimulates the business activities of TNCs. At the same time, both less developed countries (Vietnam) and highly developed countries (Japan and Germany) have great potential for improving tax policy. It is proved that in developed countries the greatest directly proportional influence on the indicative turnover of TNCs is exerted by such indicators as the level of tax burden in relation to GDP, corporate tax rate, the rate of deduction of enterprises for social security. The rate of indirect taxes has an inversely proportional effect. The most significant tax factors that determine the dynamics of profits of the respective TNCs are the level of tax burden in relation to GDP. Keywords: tax burden, taxation of TNCs, tax regulation, income tax. JEL Classification H20, F23 Formulas: 0; fig.: 4; tabl.: 2; bibl.: 17.
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Andrlík, Břetislav, and Jana Vrtalová. "Loss in Public Budget from Sportsmen's Employment in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 4 (2014): 623–32. http://dx.doi.org/10.11118/actaun201462040623.
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The article deals with issues of taxation of sportsmen in the Czech Republic. Categories of sportsmen are defined in the theoretical introduction, divided into amateurs, semi-professionals and professionals. These categories are then linked to specific sections of Act on Income Taxes, which are applicable to the taxation of sports activity. The theoretical part is followed with quantification of income tax, social security and health insurance, using a model example with various levels of taxable incomes. All the calculations apply both to the situation where the sportsman assumes the position of an employee, i.e. he has an employment contract, and where he is a self-employed person. Tax incidence on various groups of people involved as well as effects on the public budget are measured within the defined categories. In the context of the public budget we work with the concept of tax evasion which arises from the utilization of one or the other form of relationship between the sports club and the sportsman.The model example is followed with concrete measurements of tax evasion in football in the Czech Republic. We work with specific publicly available data concerning taxable incomes of professional football players in the top Czech football competition - Gambrinus liga. In conclusion, the interdependence of defined quantities is measured using Pearson product-moment correlation coefficient.
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Liu, Jingshi (Joyce), Amy N. Dalton, and Jeremy Lee. "The “Self” under COVID-19: Social role disruptions, self-authenticity and present-focused coping." PLOS ONE 16, no. 9 (September 3, 2021): e0256939. http://dx.doi.org/10.1371/journal.pone.0256939.
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Social role disruption is a state involving upheaval of social identities, routines and responsibilities. Such disruption is presently occurring at a global scale due to the COVID-19 pandemic, which poses a threat not only to health and security but also to the social roles that underlie people’s daily lives. Our collective response to combat the virus entails, for example, parents homeschooling children, friends socializing online, and employees working from home. While these collective efforts serve the greater good, people’s social roles now lack continuity from what was authentic to the roles before the pandemic began. This, we argue, takes a psychological toll. Individuals feel inauthentic, or alienated and out-of-touch from their “true” selves, to the extent their social roles undergo change. As evidence, we report survey (Studies 1 & 4) and experimental (Studies 2 & 3) evidence that COVID-19-related role changes indeed increase inauthenticity. This effect occurs independent of (a) how positively/negatively people feel about COVID-19 (Study 2) and (b) how positively/negatively people feel about the role change itself (Studies 3 & 4). Moreover, we identify two moderators of this effect. First, this effect occurs when (and ostensibly because) the social roles undergoing change are central to an individual’s sense of self (Study 2). Second, this effect depends on an individual’s temporal perspective. People can safeguard their self-authenticity in the face of changing social roles if they stay focused on the here-and-now (the present and immediate future), rather than focusing on the past (pre-COVID-19) or future (post-COVID-19) (Studies 3 & 4). This advantage for present-focused coping is observed in both the U.S.A. (Study 3) and Hong Kong (Study 4). We suggest that the reason people feel more authentically themselves when they maintain a present focus is because doing so makes the discontinuity of their social roles less salient.
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Rivlin, Alice M., Ralph C. Bryant, Charles L. Schultze, Joseph White, and Aaron Wildavsky. "Four Reasons Not to Cut Social Security Taxes." Brookings Review 8, no. 2 (1990): 3. http://dx.doi.org/10.2307/20080143.
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Kesselman, Jonathan R. "Payroll Taxes in the Finance of Social Security." Canadian Public Policy / Analyse de Politiques 22, no. 2 (June 1996): 162. http://dx.doi.org/10.2307/3551907.
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Peong, Kwee Kim, Kwee Peng Peong, and Kui Yean Tan. "Behavioural Intention of Commercial Banks’ Customers towards Financial Technology Services." GATR Journal of Finance and Banking Review VOL. 5 (4) JAN-MAR. 2021 5, no. 4 (March 29, 2021): 10–27. http://dx.doi.org/10.35609/jfbr.2021.5.4(2).
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Objective – The objective of this study is to determine the process that takes place in the employment of financial technology in the financial services industry. It is of utmost important that FinTech firms and commercial banks understand the predictors that can influence their consumers’ decision to adopt FinTech services and to increase loyalty toward their services. Methodology/Technique – An online survey was used in the present research to explore factors that can influence commercial bank users’ intention to use FinTech services in Malaysia. The data for the current study was gathered from bank users who aged at least 18 years old and resided in Malacca, Malaysia who accessed FinTech services via smartphone. This research also employed the convenient sampling in distributing online questionnaires to 400 respondents who had successfully completed and returned the questionnaires. Findings – The empirical findings illustrate that trust, social influence, cyber-security risks and privacy risks are the most influential determinants that affect bank customers’ behavioural intention to use FinTech services in Malaysia. Novelty – This research contributes to the theory of TAM, UTAUT and TPB by proposing a direct effect of trust, social influence, cyber-security risks and privacy risks on the adoption of FinTech services. The findings of the current study will be beneficial to policymakers, specifically financial institutions and FinTech firms as they will be informed on workable means to increase the quality of FinTech applications/websites. This can yield greater intentions to adopt FinTech. Stakeholders should play their important role in noticing and considering the influential factors that can impact the consumers’ behavioural intention for using technologies in their policies to fulfil the users’ needs. Type of Paper: Empirical JEL Classification: G02, G21 Keywords: Trust; Social Influence; Cyber-Security Risks; Privacy Risks; Behavioural Intention to Use Reference to this paper should be made as follows: Peong, K.K; Peong, K.P; Tan K.Y. (2021). Behavioural Intention of Commercial Banks’ Customers towards Financial Technology Services, Journal of Finance and Banking Review, 5(4): 10 – 27. https://doi.org/10.35609/jfbr.2021.5.4(2)
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Lee, Ronald, and Shripad Tuljapurkar. "Death and Taxes: Longer Life, Consumption, and Social Security." Demography 34, no. 1 (February 1997): 67. http://dx.doi.org/10.2307/2061660.
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Langley, Patricia A. "A New Controversy: Social Security, the Deficit, and Taxes." Families in Society: The Journal of Contemporary Social Services 71, no. 5 (May 1990): 307–8. http://dx.doi.org/10.1177/104438949007100510.
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Goda, Gopi Shah, John B. Shoven, and Sita Nataraj Slavov. "Implicit Taxes on Work from Social Security and Medicare." Tax Policy and the Economy 25, no. 1 (September 2011): 69–88. http://dx.doi.org/10.1086/658381.
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