Relevant bibliographies by topics / Influence of income

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Influence of income'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Influence of income"

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Minkoff, Scott L., and Jeffrey Lyons. "Living With Inequality: Neighborhood Income Diversity and Perceptions of the Income Gap." American Politics Research 47, no. 2 (2017): 329–61. http://dx.doi.org/10.1177/1532673x17733799.

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This article explores whether the places where people live—and specifically the diversity of incomes where people live—influence views about income inequality. Using a unique survey of New York City that contains geographic identifiers and questions about attitudes toward inequality, coupled with a rich array of Census data, we assess the degree to which the income diversity within spatially customized neighborhood boundaries influences beliefs about inequality. We find consistent evidence that attitudes about inequality are influenced by the places where people live—those who are exposed to m
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Degodona, Laurencia Primawati. "THE INFLUENCE OF CREATIVE ECONOMICS ON HOUSEHOLD INCOME." American Journal of Interdisciplinary Innovations and Research 6, no. 8 (2024): 61–73. http://dx.doi.org/10.37547/tajiir/nicspeep-2024-01-06.

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Research purposes As for the formula problems that arise from this research is how variable creation of new ideas and design product influential to enhancement income House ladder through creativity as intervening variable . Originality Subject from This research is the people of Medan City ( residents ) of Medan City, where The variables in this research are variables independent , that is role power health and social status , variables dependent , i.e variable well-being public as well as intervening variables are variables income . The results of the data analysis used using SEM analysis wi
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Purwatiningsih, Aris Puji, Risky Yuniar Rahmadieni, Harini Abrilia Setyawati, and Bakri Abdul Karim. "Do Gender, Financial Income, And Religiosity Influence Indonesian's Donations?" International Journal Ihya' 'Ulum al-Din 25, no. 1 (2023): 13–32. http://dx.doi.org/10.21580/ihya.25.1.15286.

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This study aimed to identify whether gender, financial income, and religiosity influenced Indonesians' donation behavior during the 2021 Covid-19 pandemic. Besides that, its purpose is also to determine which religiosity dimension significantly correlates to the Indonesians' donation intention during the Covid-19 outbreak. The research questions whether gender, financial income, and religiosity influence Indonesian people's donation behavior in the 2021 Covid-19 pandemic era. The data was collected through questionnaires to 334 respondents in 34 provinces in Indonesia that were then analyzed u
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Lo, Huai-Chun, Ming Yang, Cheng-Tsu Huang, and Ching-Yuan Chien. "Does income influence rational decisions?" Ekonomski horizonti 24, no. 2 (2022): 195–209. http://dx.doi.org/10.5937/ekonhor2202195l.

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This study explores the impact of income on customer loyalty so as to verify whether consumer decision-making is bounded by rationality or not. The empirical findings show that income positively affects customer loyalty in choosing leisure parks. Specifically, high-income customers prefer to reduce the time cost of information collection. Therefore, they are more inclined to choose a specific resort or a leisure activity park of a particular brand rather than spend their time searching and planning for the most appropriate location of a leisure activity park. This result supports the notion th
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Pratami, Naturi Diah, Naelati Tubastuvi, Maulida Nurul Innayah, and Yudhistira Pradhipta Aryoko. "The Moderating Role of Good Corporate Governance on the Influence of Company Size, Share Value, Profitability, and Financial Leverage on Income Smoothing (Study of Primary Consumer Goods Companies listed on the BEI in 2020-2022)." Journal of Finance and Business Digital 3, no. 1 (2024): 53–68. http://dx.doi.org/10.55927/jfbd.v3i1.8521.

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This research aims to determine the influence of company size, share value, profitability, and financial leverage on income smoothing and the moderating role of GCG on the influence of company size, share value, profitability, and financial leverage on income smoothing. This research uses quantitive method , purposive sampling, and logistic regression analysis with SPSS 20. This research shows that profitability has a negative effect on income smoothing. company size, share value, and financial leverage do not affect incomes smoothing. GCG cannot moderate the influence of company size and shar
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Basovskiy, Leonid, and Elena Basovskaya. "On the Socio-Economic Factors of Demographic Processes in the Regions of Modern Russia: Mortality." Scientific Research and Development. Economics 12, no. 1 (2024): 13–16. http://dx.doi.org/10.12737/2587-9111-2024-12-1-13-16.

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The work attempts to identify the influence of regional socio-economic factors on demographic processes in modern Russia. The influence of these factors on mortality in the regions assessed. The possible influence of regional factors on mortality assessed by identifying the correlation between overall mortality rates in the region and regional economic and socio-economic indicators. The results obtained indicate that it is unlikely that income from business activities, social payments, and the spread of basic general education among the employed population will influence mortality in the regio
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Surinov, Alexandr Е., and Аrtur B. Luppov. "Influence of Regional Differences in the Cost of Living on National Income Inequality." Economy of Region 17, no. 3 (2021): 814–27. http://dx.doi.org/10.17059/ekon.reg.2021-3-7.

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Regional differences in the cost of living distort the estimates of monetary components of living standards and resource requirements, which are necessary for implementing measures to reduce income inequality as a cause of social injustice and unrest. Thus, we propose a methodology for calculating nominal household income using rouble purchasing power parity to assess its influence on national inequality. This approach measures inequality based on individual data on household income, disregarding the territorial differentiation of consumer prices. Then, the influence of regional price differen
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Surinov, Alexandr Е., and Аrtur B. Luppov. "Influence of Regional Differences in the Cost of Living on National Income Inequality." Economy of Region 17, no. 3 (2021): 814–27. http://dx.doi.org/10.17059/ekon.reg.2021-3-7.

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Regional differences in the cost of living distort the estimates of monetary components of living standards and resource requirements, which are necessary for implementing measures to reduce income inequality as a cause of social injustice and unrest. Thus, we propose a methodology for calculating nominal household income using rouble purchasing power parity to assess its influence on national inequality. This approach measures inequality based on individual data on household income, disregarding the territorial differentiation of consumer prices. Then, the influence of regional price differen
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Wang, Zheying. "Influences of Income on Luxury Products Consumption." Advances in Economics, Management and Political Sciences 10, no. 1 (2023): 285–91. http://dx.doi.org/10.54254/2754-1169/10/20230486.

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This report is aimed to investigate the influences of incomes on consumers consumption and demands of luxury vehicles in China. This study uses the summary of the sales performance of these four brands in China in each year to represent the sales performances of luxury vehicles in China. This report uses the units sold to represent the sales performances. This study uses the national data from the Chinese National Bureau of Statistics to collect the average disposable income data to represent the income conditions of Chinese consumers Based on secondary data collected about the sales performan
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LOHVINOVSKA, Svitlana, and Tetiana KYRIAZOVA. "Influence of personal income tax on budget income formation of Ukraine." Economics. Finances. Law 12/2023, no. - (2023): 44–47. http://dx.doi.org/10.37634/efp.2023.12.9.

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The paper defines the characteristics of population income taxation as the main component of tax revenues of the budget. The impact and fiscal significance of the personal income tax in the structure of tax revenues of the budgets of Ukraine is substantiated. When writing the paper, the method of comparison, synthesis, analysis, tabular and graphical presentation of research results was used, analyzing the dynamics of personal income tax receipts for 2018-2022. The necessity of today's realities regarding the creation of conditions in the tax system for the development of the country's economy
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Dissertations / Theses on the topic "Influence of income"

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Drotsky, GAP, van Rensburg B. Janse, and Jager JW de. "Influence of income on tertiary students acquisition of cellular products." Acta Commercii, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001431.

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Purpose: The purpose of the article is to determine whether there are any differences between high and low-income group students in their selection of a cellular phone brand or network operator. Design / Methodology / Approach: Four hypotheses are set to determine if there are any significant differences between the two income groups in current decision-making. It is established that there exist no significant difference between high and low-income students in their selection of cellular phones and network operators. The levels of agreement or disagreement on various statements do, however, gi
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Dier, Shannon E. "The Influence of Income, Ethnicity, and Parenting on Child Health." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30451/.

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Children in low-income and ethnic minority families are more likely to be in poor health, which may impact physical and economic well-being in adulthood. This study explored how maternal depression and parenting efficacy were associated with child health outcomes in a sample of low-income African American and Latino families. Results demonstrated that children in optimal health were more likely to have mothers with high parenting efficacy and fewer depressive symptoms. Differences between African American and Latino families illustrated the importance of considering both socioeconomic and raci
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Wilker, Isaac. "Familial Income and Parental Influence: Investigating the Motivations of Collegiate Leaders." Ohio University Honors Tutorial College / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1461173759.

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Sims-Johnson, Vickie. "Low-income African American parents' perception and influence on childhood obesity." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/3122.

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Childhood obesity affects children from every socioeconomic level, but there is a higher prevalence of obesity among preschool-age children from low-income families. Some obese children are experiencing symptoms (e.g., high cholesterol and diabetes) generally experienced by adults. As a result, healthcare costs have increased. The purpose of this qualitative phenomenological study was to understand how low-income African American parents contribute to the prevalence of obesity in preschoolers. The conceptual framework and constructs from the health belief model (HBM) guided this study. Intervi
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Mays, Shelley M. "Income Payment Structure and its Influence on Food Security and Fruit Consumption." Digital Archive @ GSU, 2013. http://digitalarchive.gsu.edu/iph_theses/294.

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Background: Despite the growing evidence of the positive effects of fruit consumption on health, many individuals do not consume the recommended dietary guideline amounts. It has been suggested that socioeconomic status and income have an influence on food choices and consumption. The aim of this study is not only to examine whether payment structure has an association with food choices but also to assess fruit consumption independent of vegetables in the US. Methods: The 2011 Behavioral Risk Factor Surveillance System was utilized and the study design led to a sample size that was n= 19,12
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Alexander, Candace Y. "Factors which influence low-income Afican American middle school students in mathematics." DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 2008. http://digitalcommons.auctr.edu/dissertations/45.

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Factors which influence low-income African-American middle school students in Mathematics were examined in this study. Likewise, this study examined the extent to which student achievement in mathematics at the middle school level in a metropolitan Atlanta school district may be explained by certain school and teacher related variables such as instructional strategies, classroom management, teacher expectations, site-based professional learning, and teacher satisfaction with resources and how these factors might impact or cause a difference in student achievement in math as measured by the 200
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Kayam, Saime Suna. "Influence of bargaining and government preferences on trade reform and income distribution." Thesis, University of Nottingham, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251735.

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Donkin, Angela. "The influence of television advertising and household income on children's food choice." Thesis, University of Nottingham, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.339673.

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Bolyard, Wendy. "IDENTIFYING FACTORS THAT INFLUENCE GENDER DISPARITIES IN PHYSICIAN INCOME: IMPLICATIONS FOR PUBLIC POLICY." Doctoral diss., University of Central Florida, 2006. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/3243.

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Research has shown that female physicians continue to earn less than their male counterparts. From both social justice and feminist perspectives, laws requiring equal pay should provide just income for females as compared to males. However, the literature continues to indicate that in general females earn less than males, a trend that is also true for physicians. Theoretically informed postulates are measured here with structural equation modeling to test the influence of the unique latent construct "specialization" on the income gap while controlling for demographic and contextual variables.
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Alkhiary, Adnan Mohammed. "The influence of stress, income status, and expenditures on families in economic crisis." Thesis, Kansas State University, 2011. http://hdl.handle.net/2097/12024.

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Master of Science<br>Department of Family Studies and Human Services<br>Farrell J. Webb<br>Farrell J. Webb<br>The purpose of this thesis was to examine how financial stressors influence family well-being. The specific thrust of this thesis was to examine if and how family well-being is influenced by financial stressors caused by the current economic crisis through an adaptation of Hills ABC-X Mosel (1949) known as the ABCE-WB Model. The ABC-X Model was adapted first by White (2007) who substituted the X—crisis element with the WB- well-being item. I added a new element to this model known as
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Books on the topic "Influence of income"

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Bradford, David F. The influence of income tax rules on insurance reserves. National Bureau of Economic Research, 1997.

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Trenbeth, Richard P. The Membership Mystique: How to create income and influence with membership programs. Fund-Raising Institute, 1986.

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Sloan, Luke, and Rob Angell. Spearman’s Rank-Order Correlation Coefficient and the General Social Survey (2012): Income and Political Influence. SAGE Publications, Ltd., 2015. http://dx.doi.org/10.4135/9781473937987.

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Heidenbauer, Sabine. Charity crossing borders: The fundamental freedoms' influence on charity and donor taxation in Europe. Kluwer Law International, 2011.

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Quinn, Joseph F. Passing the torch: The influence of economic incentives on work and retirement. W.F. Upjohn Institute for Employment Reserch, 1990.

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R, Latigo Alfred A., and United Nations. Economic Commission for Africa, eds. A conceptual and analytical framework for gender mainstreaming in national accounts and national budget: Words need numbers to influence them. Economic Commission for Africa, 2002.

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Cadosch, Roger M. The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons. Staempfli, 2005.

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Aka, Bedia F. Influence of the fiscal system on income distribution in regions and small areas: Microsimulated CGE model for Côte d'Ivoire. African Economic Research Consortium, 2011.

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S, Diallo Souleymane, ed. Influence of the fiscal system on income distribution in regions and small areas: Microsimulated CGE model for Côte d'Ivoire. African Economic Research Consortium, 2011.

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L, Wolfe Barbara, ed. Extending health care coverage to the low-income population: The influence of the Wisconsin Badgercare Program on labor market outcomes. IZA, 2005.

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Book chapters on the topic "Influence of income"

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Luhmann, Maike. "Income Influence on Satisfaction/Happiness." In Encyclopedia of Quality of Life and Well-Being Research. Springer Netherlands, 2014. http://dx.doi.org/10.1007/978-94-007-0753-5_1390.

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Luhmann, Maike. "Income Influence on Satisfaction/Happiness." In Encyclopedia of Quality of Life and Well-Being Research. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-17299-1_1390.

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Cairncross, Alec. "The Development of Economic Statistics as an Influence on Theory and Policy." In National Income and Economic Progress. Palgrave Macmillan UK, 1988. http://dx.doi.org/10.1007/978-1-349-19340-0_2.

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Turvey, Ralph. "The Influence of Income and of Real Assets." In Interest Rates and Asset Prices. Routledge, 2022. http://dx.doi.org/10.4324/9781003283317-4.

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Ito, Kunio, and Takuma Kochiyama. "Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan." In International Perspectives on Accounting and Corporate Behavior. Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_5.

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Turnip, Andreas, Isfenti Sadalia, and Rina Bukit. "The Influence of Profitability, Leverage, and Market Value on Income Smoothing in Coal Mining Industries Listed on the Indonesia Stock Exchange." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_23.

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AbstractThis study aims to analyze the effect of profitability, leverage, and market value on income smoothing in Coal Mining industries listed on IDX. An important information for investors is profit and loss performance. Profit gives a signal that the company’s performance is in a positive trend so that it can provide attractive dividends to investors. Income smoothing is a management effort to reduce the number of reported earnings variations. It is held with the motivation to show the company’s good performance to attract investors. This research method used a quantitative description with
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Zhang, Jiacong, Yongbo Li, Shun Wang, and Khandaker Noman. "Research on the Influence of Mesh Stiffness of Fixed Gearbox with Chipping Fault." In Proceedings of IncoME-VI and TEPEN 2021. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99075-6_43.

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Qiu, Chen, Hanning Mo, Shangping Li, Guiqing He, Bang Zeng, and Daiyun Yang. "Experimental Research on Influence Factors of the Sugarcane Ratoon Cutting Quality Under Vibration Conditions." In Proceedings of IncoME-VI and TEPEN 2021. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99075-6_7.

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Yu, Weiwen, Shixi Yang, Hongwei Chi, Zhisheng Peng, and Jun He. "Research on the Influence of Crack Parameters on the Vibration Characteristics of Gas Turbine Compressor Blades." In Proceedings of IncoME-VI and TEPEN 2021. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99075-6_79.

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Modai-Snir, Tal. "Increasing Inequality and the Changing Spatial Distribution of Income in Tel-Aviv." In The Urban Book Series. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64569-4_10.

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AbstractDespite its egalitarian past, in recent decades Israel followed the footsteps of the United States in terms of growing inequality levels and reduced welfare arrangements. It is assumed, therefore, to have followed similar trends of increasing residential segregation between income groups. This study focuses on the metropolitan area of Tel-Aviv, Israel’s financial and cultural centre and examines the change in the spatial distribution of income groups between the years 1995–2008. It identifies trends in segregation between top and bottom income earners, as well as those between other in
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Conference papers on the topic "Influence of income"

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Suartini, Sri, and Dian Hakip Nurdiansyah. "The Influence of Activity Credit Income Type to Total Interest Income." In 2016 Global Conference on Business, Management and Entrepreneurship. Atlantis Press, 2016. http://dx.doi.org/10.2991/gcbme-16.2016.176.

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Bivol, Mihai. "Influencers income, tax treatment." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.21.

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In the contemporary digital world, influencers represent a powerful force, capturing the attention of the masses on social platforms such as YouTube, Instagram, or blogs. These content creators, with thousands or even millions of followers, leverage their charisma and expertise to shape opinions and behaviors. In exchange for this influence, they generate income from a variety of sources, including product promotion, brand partnerships, sponsored content, and affiliate marketing. Additionally, they may develop and sell their own products, organize events, or receive donations from followers. H
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"The Influence of Marriage Matching on Intergenerational Income Transmission." In 2020 Conference on Economics and Management. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0000502.

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Suyadi, Aman, Siti Nur Azizah, and Selamet Eko Budi Santoso. "Influence of Employees and Business Size on SME Income." In 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210928.042.

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Marinescu, Daniela, Ioana Ramniceanu, Dumitru Marin, George Maroulis, and Theodore E. Simos. "The Influence of the Income Taxation on the Agent Savings." In COMPUTATIONAL METHODS IN SCIENCE AND ENGINEERING: Advances in Computational Science: Lectures presented at the International Conference on Computational Methods in Sciences and Engineering 2008 (ICCMSE 2008). AIP, 2009. http://dx.doi.org/10.1063/1.3225367.

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Chuvasov, D. A. "ASSESMENT OF THE INFLUENCE OF POPULATION INCOME ON PERSONAL INCOME TAX FOR THE CONSOLIDATED BUDGET OF THE RUSSIAN FEDERATION." In RUSSIA AND CHINA: A VECTOR OF DEVELOPMENT. Amur State University, 2020. http://dx.doi.org/10.22250/rc.2019.2.48.

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Sun, Ziyuan, and Jingjing Dong. "The Influence of Enterprises Income Tax Law on Electric Power Enterprise." In 2010 Asia-Pacific Power and Energy Engineering Conference. IEEE, 2010. http://dx.doi.org/10.1109/appeec.2010.5448643.

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Zhao, Yi. "Research on the Influence of Agricultural Technology Innovation on Farmer's Income." In 8th International Conference on Social Network, Communication and Education (SNCE 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/snce-18.2018.129.

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Huang, Dechun, and Huiyan Ma. "Study on Influence Factors of Non-Interest Income in China's Listed Banks." In 2010 International Conference on Management and Service Science (MASS 2010). IEEE, 2010. http://dx.doi.org/10.1109/icmss.2010.5576478.

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Barliana, M. Syaom, Tetsu Kubota, and Usep Surahman. "Influence of Demographic Variables on Environmental Consciousness of The Low Income Communities." In 2015 International Conference on Innovation in Engineering and Vocational Education. Atlantis Press, 2016. http://dx.doi.org/10.2991/icieve-15.2016.39.

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Reports on the topic "Influence of income"

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Bradford, David, and Kyle Logue. The Influence of Income Tax Rules on Insurance Reserves. National Bureau of Economic Research, 1997. http://dx.doi.org/10.3386/w5902.

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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding Corporate Income Tax Payment Compliance in Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.041.

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Corporate income tax (CIT) compliance is a critical aspect of a fair and robust tax system. However, while much research focuses on whether firms file tax returns, far less is known about whether they actually pay what they owe. This study addresses that gap by examining payment compliance for CIT in Eswatini – specifically, the extent to which firms remit full payments and do so on time, and the factors that influence this behaviour. Using detailed administrative data and interviews with tax officials, we uncover key compliance patterns and propose actionable policy responses.
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Bajracharya, Ashish. The nature of mothers' work and children's schooling in Nepal: The influence of income and time effects. Population Council, 2010. http://dx.doi.org/10.31899/pgy3.1024.

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Arewa, Moyo. How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.026.

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This paper explores the potential benefits and risks to tax administrations of implementing central bank digital currencies (CBDCs), a digital version of national currencies that is gaining momentum worldwide. It outlines some of the key features of CBDCs and then considers their implications for tax administration in low- and middle-income countries (LMICs) generally. The emergence of CBDCs provides LMICs with a significant opportunity to improve financial inclusion, improve payment systems and increase tax collection. CBDCs provide greater transparency, security and traceability, which could
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Hobbs, Abbi. Economic inequality and recovery. Parliamentary Office of Science and Technology, 2021. http://dx.doi.org/10.58248/hs34.

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Bonhomme, Stéphane, and Angela Denis. Estimating individual responses when tomorrow matters. Banco de España, 2024. http://dx.doi.org/10.53479/36092.

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We propose a regression-based approach to estimate how individuals’ expectations influence their responses to a counterfactual change. We provide conditions under which average partial effects based on regression estimates recover structural effects. We propose a practical three-step estimation method that relies on subjective beliefs data. We illustrate our approach in a model of consumption and saving, focusing on the impact of an income tax that not only changes current income but also affects beliefs about future income. Applying our approach to Italian survey data, we find that individual
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Mariño-Montaña, Juan Sebastián, Daniela Rodríguez-Novoa, and Camilo Sánchez-Quinto. Exploring the Flow-Performance Relation in Colombian Open-End Investment Funds. Banco de la República, 2025. https://doi.org/10.32468/be.1323.

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We provide the first comprehensive analysis of the flow-performance relation in Colombian open-end investment funds. We employ a rich dataset containing weekly information at the fund level, including balance sheets, portfolio holdings, liquidity indicators, capital flows, and returns, from January 2018 to December 2023. By analyzing fixed and variable-income funds separately, our empirical findings indicate that performance is relevant for the sensitivity of flows only in fixed-income funds. For these, outflows are more sensitive to poor performance than inflows to good performance. However,
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Arewa, Moyo, Celeste Scarpini, Kelbesa Megersa, Barry Cooper, Antonia Esser, and Megan Campbell. How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.057.

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Developing countries are driving the emergence of central bank digital currencies (CBDCs) – digital versions of sovereign currencies issued by central banks. While CBDCs can potentially improve financial inclusion, improve payment systems, and increase tax collection in lower-income countries, they are also associated with a complex combination of operational and security risks. This research sheds light on the tax implications of CBDCs, including the potential risks and benefits of their implementation. It outlines some of their key features and considers challenges common to revenue authorit
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Hearson, Martin, Frederik Heitmüller, and Vincent Arel-Bundock. Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.045.

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Bilateral tax treaties draw heavily from model conventions published by international organisations. In this paper we investigate the influence of the UN model on tax treaties signed by lower-income countries, as well as the potential for specific model provisions to be mainstreamed in a greater number of treaties. Despite its focus on the interests of lower-income countries, the UN model is often assumed to play a minor role compared to the OECD model. Drawing from an updated version of the ICTD Tax Treaties Explorer dataset, we find that a subset of UN model provisions can already be conside
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Park, Cyn-Young, Peter A. Petri, and Michael G. Plummer. Economic Implications of the Regional Comprehensive Economic Partnership for Asia and the Pacific. Asian Development Bank, 2021. http://dx.doi.org/10.22617/wps210371-2.

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The Regional Comprehensive Economic Partnership (RCEP) presents strong potential to mold regional trade and investment patterns well into the future and to influence the direction of global economic cooperation at a challenging time. This paper evaluates the RCEP’s impact on global and regional incomes, trade, economic structure, factor returns, and employment using a computable general equilibrium model. The results suggest that the RCEP agreement could generate sizable global income gains. Together with the Comprehensive and Progressive Agreement on Trans-Pacific Partnership, the RCEP will a
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