Relevant bibliographies by topics / Non-property income

Contents

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

Academic literature on the topic 'Non-property income'

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

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Journal articles on the topic "Non-property income"

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Yao, Peng, Qi Jia, Jianxu Liu, and Woraphon Yamaka. "Reform of Collective Land for Construction and Rental Housing and the Growth of Farmers’ Property Income: Evidence from China." Land 12, no. 1 (2022): 131. http://dx.doi.org/10.3390/land12010131.

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Increasing farmers’ income has always been the core task of China’s land reform. In 2017, a nationwide pilot project on the use of collective construction land for the construction of rental housing was launched. This study employed the synthetic difference-in-differences method to examine whether the reform contributed to the growth of farmers’ property income. It was found that, compared with non-pilot areas, the property income of farmers in the pilot reform of collective construction land rental housing has increased by about 0.4334% on average, and this conclusion is still valid after a s
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Zotikov, N. Z. "Taxes and payments paid by individuals, the impact on their financial situation." Vestnik Universiteta, no. 6 (July 28, 2022): 140–49. http://dx.doi.org/10.26425/1816-4277-2022-6-140-149.

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In accordance with the current tax legislation, on an equal footing with organisations and individual entrepreneurs, individuals who do not have income from business pay taxes on income from labor activities in organisations and taxes on property they own: transport, land, and personal property tax, as well as other non-tax payments (housing and communal services, etc.). The article analyses the role and importance of taxes paid by individuals in the budgets of various levels, non-tax mandatory payments, their impact on the financial situation of individuals. The relevance of the study is due
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Li, Xin, Xiangmei Zhu, Huwei Cao, and Wenhua Huang. "Research on the Paths of the Modern Agricultural Industrial System Promoting Income Increases and Prosperity for Farmers Based on the fsQCA Method." Sustainability 17, no. 7 (2025): 2799. https://doi.org/10.3390/su17072799.

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This paper innovatively proposes the concepts of length, width, and depth for modern agricultural industrial systems. The development level of the modern agricultural industrial system is systematically measured by the length of the agricultural industry chain, the width of agriculture in terms of its overlap with and integration of non-agriculture industries, and the depth of agricultural productive services. Using the fuzzy set qualitative comparative analysis method, 88 main production areas of special and excellent agricultural products in Shanxi, China, are selected as sample objects. The
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Davidoff, Thomas, Paul Akaabre, and Craig Jones. "Policy Forum: The Prevalence of Low Income Tax Payments Among Owners of Expensive Homes in Vancouver and Toronto." Canadian Tax Journal/Revue fiscale canadienne 70, no. 4 (2022): 843–59. http://dx.doi.org/10.32721/ctj.2022.70.4.pf.davidoff.

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In 2018, the top 5 percent of homes in Greater Vancouver, based on their property value, had a median value of $3.7 million, but the median owner of a home in this group paid income taxes of just $15,800. Using data from the Canadian Housing Statistics Program, the authors analyze the relationship between homeowners' income tax payments and the value of the homes they own. In metropolitan Toronto, the elasticity of non-corporate owners' income taxes paid with respect to property value appears to be in line with that in many US cities, at roughly 0.7. (A 10 percent increase in property value is
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Xiang, Qin, Jingjin Li, and Guoyong Liu. "The impact of rural collective property rights reform on income and poverty reduction: Evidence from China’s rural regions." PLOS ONE 19, no. 9 (2024): e0308393. http://dx.doi.org/10.1371/journal.pone.0308393.

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The reform of rural collective property rights is pivotal in advancing agricultural modernization and comprehensive rural revitalization. This study aims to explore the impact of this reform on income growth and poverty reduction in rural areas, as well as its underlying mechanisms. Utilizing data from the China Rural Revitalization Survey (CRRS), the propensity score matching (PSM) method was employed to empirically analyze the effects of rural collective property rights reform on income growth and poverty reduction. The findings reveal that the reform has a significant positive impact on rur
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Seo, Youngme, and Michael Craw. "Is something better than nothing? The impact of foreclosed and lease-purchase properties on residential property values." Urban Studies 54, no. 16 (2017): 3681–99. http://dx.doi.org/10.1177/0042098016681704.

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Lease-purchase (L-P) programmes that rehabilitate foreclosed property for sale as affordable housing may provide a way to reduce foreclosure externalities on nearby property values. This paper investigates the feasibility of such a strategy by estimating the effects of foreclosed properties on nearby residential property values compared with those of an L-P programme operated by the Cleveland Housing Network, Cleveland, Ohio. The findings indicate that although both L-P and foreclosed properties have a negative effect on the value of nearby non-distressed homes, the negative effect of foreclos
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Eloyi, S. and Ali, A. "EFFECT OF FADAMA IIIAF ON INCOME LEVEL OF RURAL BENEFICIARIES IN NIGER STATE." Journal of Agripreneurship and Sustainable Development 6, no. 3 (2023): 131–38. http://dx.doi.org/10.59331/jasd.v6i3.516.

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The study evaluates the effect of Fadama IIIAF on the income level of rural beneficiaries in Niger State, Nigeria. The methodology adopted include Net farm income and propensity score matching using beneficiaries. The finding of the study showed the net farm income (NFI) and return on naira investment the results showed that beneficiaries in the study area have more profit than non-beneficiaries with return to investment of N 15.3 for each N 1 invested. The propensity score matching reviewed that the Fadama IIIAF beneficiaries were more rewarded with mean income of N 694,266.7 as against N197,
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Fazilov, Farkhod. "THE GENESIS OF MONEY LAUNDERING." Jurisprudence 1, no. 1 (2021): 54–61. http://dx.doi.org/10.51788/tsul.jurisprudence.1.1./qpks7411.

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This article analyzes the general concept of legalization of incomes received from criminal activities. The author drew attention to the fact that the legalization of income derived from criminal activity represents a serious threat to national interests since it is a necessary condition for the creation and functioning of organized crime in various spheres of social life. Legalization of revenue received from criminal activities is a criminal and socially dangerous act constituting transfer, conversion, or exchange of property, which has been obtained as a result of criminal activities, as we
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BARDYN, ANDREA. "The gender distribution of real property ownership in late medieval Brussels (1356–1460)." Continuity and Change 33, no. 1 (2018): 29–57. http://dx.doi.org/10.1017/s0268416018000036.

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AbstractAlthough ownership of real property was crucial to the economic opportunities of medieval urban women, few studies systematically investigate the gender distribution of medieval real property over time. Usingcensiers(rarely used sources), this article approaches this question through a socio-geographical analysis of Brussels. The study finds that, despite the region's egalitarian inheritance laws, female ownership of real property was relatively limited, and it declined during the late Middle Ages. This decrease accelerated during economic crises, and especially affected the property o
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Ped, Iryna. "METHODOLOGICAL APPROACHES TO FORECASTING NET CASH FLOW WHEN EXPERTS-ECONOMISTS DETERMINE THE MARKET VALUE OF SHARES USING THE INCOME APPROACH." Criminalistics and Forensics, no. 67 (August 9, 2022): 562–70. http://dx.doi.org/10.33994/kndise.2022.67.57.

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Conducting forensic examinations on the issues of determining the market value of shares is subject to execution in compliance with the requirements of both the legislation on valuation and valuation activities, and the methods developed in accordance with the Law Ukrainian “On Forensic Expertise”. In accordance with national valuation standards, the main method of the income approach used for the valuation of integral property complexes is the discounted cash flow method. The method of complex expert studies for determining the value of shares of enterprises, developed in accordance with the
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Dissertations / Theses on the topic "Non-property income"

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Швагер, Ольга Андріївна, Ольга Андреевна Швагер та Olha Andriivna Shvaher. "Щодо питання правового регулювання неподаткових майнових доходів державного бюджету України". Thesis, Класичний приватний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/58900.

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Rendeková, Michaela. "Jak ovlivňuje dlouhodobý hmotný a nehmotný majetek výsledek hospodaření podnikatelských subjektů a neziskových organizacích." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11895.

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This thesis considers acquisition, depreciation and disposal of long-term tangible and intangible property. The objective of the thesis is to compare related bookkeeping operations of the entrepreneurial subjects and of the non-profit organizations, to prove by evidence and to explain, how the operations influence the trading income. In the survey, which includes seven allowance organizations, the particular attention is paid to low value long-term property and book depreciation.
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Аністратенко, Ю. В. "Система оподаткування фізичних осіб". Thesis, 2017. http://dspace.oneu.edu.ua/jspui/handle/123456789/7987.

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Структурна частина реферату складається з загальної характеристики роботи, основний зміст роботи та висновків. Об’єкт дослідження є процес оподаткування фізичних осіб. В роботі визначено сутність, економічну природу та функції системи оподаткування доходів та майнове оподаткування фізичних осіб. Визначено роль і місце податку з доходів фізичних осіб в системі фінансових відносин як важливого інструменту державного регулювання економіки; узагальнено зарубіжний досвід оподаткування фізичних осіб; Здійснено аналіз системи адміністрування податку на доходи фізичних осіб України та майнового
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Ncube, Admiral. "Inpact of livelihood diversification on household food security : the case of Hurungwe District, Zimbabwe." Diss., 2012. http://hdl.handle.net/10500/6905.

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This study examines the role of livelihood diversification in promoting household food security with particular reference to Hurungwe District in Zimbabwe. This focuses on assessing the contribution and impact of predominant livelihood diversification strategies in study area. The study employed qualitative methods of research entailing focus group discussions, observation, key informant interviews and literature review as methods of data collection. The study revealed that limited access to credit, skills development, markets and transport infrastructure weaken the efficacy of nonfarm
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Ncube, Admiral. "Impact of livelihood diversification on household food security : the case of Hurungwe District, Zimbabwe." Diss., 2012. http://hdl.handle.net/10500/6905.

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This study examines the role of livelihood diversification in promoting household food security with particular reference to Hurungwe District in Zimbabwe. This focuses on assessing the contribution and impact of predominant livelihood diversification strategies in study area. The study employed qualitative methods of research entailing focus group discussions, observation, key informant interviews and literature review as methods of data collection. The study revealed that limited access to credit, skills development, markets and transport infrastructure weaken the efficacy of nonfarm
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Books on the topic "Non-property income"

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Razavi, Shahra, Umberto Cattaneo, Helmut Schwarzer, and Andrea Visentin. Combating inequalities. ILO, 2024. http://dx.doi.org/10.54394/eoay4970.

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The primary aim of this study is to provide evidence regarding the impact of social protection benefits, taxes and social security contributions in reducing income inequalities. The study employs a well-established methodology to estimate the partial redistributive effect of contributory and non-contributory pensions, family benefits, unemployment benefits, sickness and employment injury benefits, disability benefits, social security contributions, as well as income and property taxes. The partial redistributive effect corresponds to the percentage decrease in the Gini coefficient that is attr
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Guggenheim, Joseph. Tax credits for low income housing: Opportunities for developers, non-profits, and communities under permanent tax act provisions. 9th ed. Simon Publications, 1996.

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Guggenheim, Joseph. Tax credits for low income housing: Opportunities for developers, non-profits, and communities under the 1986 and Subsequent tax acts. 7th ed. Simon Publications, 1992.

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Guggenheim, Joseph. Tax credits for low income housing: New opportunities for developers, non-profit, and communities under the 1986 Tax Reform Act. 2nd ed. Simon Publications, 1986.

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Guggenheim, Joseph. Tax credits for low income housing: New opportunities for developers, non-profits, and communities under the 1986 and 1988 tax acts. 4th ed. Simon Publications, 1989.

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Guggenheim, Joseph. Tax credits for low income housing: New opportunities for developers, non-profits and communities under the 1986, 1988 and 1989 tax acts. 5th ed. Simon Publications, 1990.

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Schumaker, Sarah. Utilization of land prices and income multipliers to evaluate non-agricultural pressures on farmland in Canyon County, Idaho. Dept. of Agricultural Economics and Rural Sociology, College of Agriculture, University of Idaho, 2001.

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Guggenheim, Joseph. Tax credits for low income housing: New opportunities for developers, non-profits, and communities under the 1986, 1988, 1989, and 1990 tax acts. 6th ed. Simon Publications, 1991.

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9

Milanković-Vasović, Ljiljana. Stečajni postupak. Intermex, 2010.

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Scanlon, T. M. Unequal Income. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198812692.003.0009.

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Some of the objections to inequality discussed in previous chapters apply to the recent increase in inequality in the United States and other developed countries. But this does not account for the sense that this inequality is unfair, and hence objectionable in itself. An institution is unfair if it produces significant differences in income and wealth for which no sufficient reason can be given. As argued in Chapters 7 and 8, inequalities cannot be justified on grounds of desert or non-institutional property rights. Justifiable inequalities are ones that either could not be eliminated without
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Book chapters on the topic "Non-property income"

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Takahashi, Ryo. "Property Rights and Natural Resource Management in Developing Countries." In Emerging-Economy State and International Policy Studies. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-5542-6_10.

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AbstractAs forestland and grazing land grow scarcer and rural poverty persists in developing countries, sustainable natural resource management (NRM) for income generation and poverty reduction is imperative. Although securing property rights on forestlands is fundamental for sustainable resource management, the conditions under which one institution outperforms the others in the efficiency of forest management have not yet reached a consensus. In contrast, forest management under common property regimes (e.g., community forest management) is commonly adopted in developing countries in Asia an
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Nash*, Jonathan Remy. "Taxes And The Success Of Non-Tax Market-Based Environmental Regulatory Regimes." In Critical Issues In Environmental Taxation. Oxford University PressOxford, 2008. http://dx.doi.org/10.1093/oso/9780199542185.003.0031.

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Abstract Environmental economists and policy-makers often advocate market-based environmental regulatory regimes. Pigouvian taxes are one type of market-based regime: an environmental tax in effect establishes a ‘spot market’ for pollution emissions. Other market-based regimes, such as tradable pollution permit regimes and conservation easements, rely upon private transactions in environmental degradation rights to achieve regulatory goals. In general, once the choice is made to adopt a non-tax-based regime, it is almost always the case that tax concerns are not discussed. Policy-makers err, h
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Teixeira, Glória, and Ana Sofia Carvalho. "As Novas Formas de Tributação." In The Overarching Issues Of The European Space. Sustainable development and territorial preservation in a globalized world. Faculdade de Letras da Universidade do Porto, 2022. http://dx.doi.org/10.21747/978-989-9082-57-1/overa3.

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The new forms of taxation appear as a result of new ways of thinking and operation, namely through a mature respect of human rights, elimination of discriminatory features of tax laws and better performance of tax administrations, direct result of new scientific and technologic developments. The new philosophical thinking of the XXI century starts to produce its effects, not only by the introduction of more adequate tax laws but also in the type of work and inspective processes used by tax administrations. Principles of neutrality, non-discrimination and simplicity prevail over the tradicional
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Messere, Ken, Flip de Kam, and Christopher Heady. "Trends in Tax Policy." In Tax Policy: Theory and Practice in OECD Countries. Oxford University PressOxford, 2003. http://dx.doi.org/10.1093/oso/9780199241484.003.0002.

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Abstract The world of taxes in year 2000 was very different from that in 1900, not only because tax levels have increased almost fourfold, but also because the main sources of tax revenues have completely changed. In 1900, the greater part of government revenues was derived from selective taxes on consumption (import duties and excises) with property taxes on land and buildings, then as now providing revenues for local government, being the next most important revenue source. In 1900 there was in some, but not all, countries a relatively unimportant personal income tax (PIT) on the rich few, b
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Checker, Melissa. "Brown Spots on the Apple." In The Sustainability Myth. NYU Press, 2020. http://dx.doi.org/10.18574/nyu/9781479835089.003.0005.

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The term “brown gentrification” describes the selective remediation and repurposing of toxic properties for profit. This chapter focuses on brownfield cleanup programs, which incentivize private developers to clean up and repurpose contaminated properties, especially those located in disadvantaged neighborhoods. Such programs initially appeared to address some of the most pernicious environmental problems facing communities of color. However, because cleanups were predicated on private investment, they inevitably favored neighborhoods where property values were set to rise. Conversely, hitchin
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Baldauf-Berdes, Jane L. "Conclusions and Speculations." In Women Musicians of Venice. Oxford University PressOxford, 1993. http://dx.doi.org/10.1093/oso/9780198162360.003.0010.

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Abstract BECAUSE this study is concerned with a significantly large number of musicians who happen to be women, it is necessary to focus briefly on women’s status in Venice in the last three centuries of the history of the Republic. Assertions by historians that female rights were non-existent in Venice are met by contrary claims that Venetian women were freer than women elsewhere in European society in centuries past. The experience of the women of the cori bears out the latter assertion. As one visitor observed: ‘The great indulgence which the Venetian Ladies meet with prevents them from mak
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Woollery, Trevor, Samira Asma, and Donald Sharp. "Clean indoor-air laws and youth access restrictions." In Tobacco control in developing countries. Oxford University PressNew York, NY, 2000. http://dx.doi.org/10.1093/oso/9780192632500.003.0011.

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Abstract The development of public policy on tobacco is incomplete without the consideration of clean indoor air and youth access policies. Clean indoor-air laws protect non-smokers from the dangers of environmental tobacco smoke and implicitly transfer property rights to ambient air from smokers to non-smokers, but also have economic costs for individuals and businesses. Numerous studies conclude that comprehensive clean indoor-air policies lead to significant reductions in smoking prevalence and average cigarette consumption among continuing smokers. Youth access laws limit the supply of tob
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Vrousalis, Nicholas. "The Emancipated Economy." In Exploitation as Domination. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192867698.003.0008.

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Abstract This chapter discusses emancipatory alternatives to capitalism. It sketches three important theories of the non-exploitative economy: unconditional basic income (UBI), property-owning democracy (POD), and workplace democracy (WD). It argues that only POD and WD are eligible candidates for the abolition of exploitation. POD does better in attenuating horizontal exploitation, the exploitation of one economic unit by another, whereas WD does better in attenuating vertical exploitation, the exploitation of workers by bosses or owners. It is, therefore, possible that a hybrid theory could
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Lew, Julian D. M. "Interest on Money Awards in International Arbitration." In Making Commercial Law. Oxford University PressOxford, 1997. http://dx.doi.org/10.1093/oso/9780198260813.003.0024.

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Abstract One of the most common factors in arbitration is the request by one or both parties for interest to be added to the amount of their claims. This exists regardless of the nature or character of the arbitration: whether institutional or ad hoc, wherever the siege or seat of the arbitration, and whatever the subject matter. If money is claimed, whether because of non-payment or compensation for breach or contract or defective performance, interest is sought to be added, and arbitrators invariably accept and add an amount of interest to the substantive amount awarded. Increasingly, in rec
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Bryan, Dick, Michael Rafferty, and Duncan Wigan. "Intangible Capital." In Global Wealth Chains. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198832379.003.0005.

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In this chapter, Dick Bryan, Mike Rafferty, and Duncan Wigan trace the increasing significance of intangible capital and outline the analytical challenges this poses for the global wealth chain project and the practical challenges this poses for regulators seeking to gain traction on it. Akin to innovations in finance, intangible capital is driving a historical transformation in both the value composition and the institutional and organizational forms of global capital. The chapter argues that these transformations are changing the nature of production, exchange, and consumption, and relations
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Conference papers on the topic "Non-property income"

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Sysoeva, N. M. "ECONOMIC ACTIVITY OF RESIDENTS OF THE BORDER REGION OF THE FAR EAST – OPPORTUNITIES FOR DEVELOPMENT IN NEW CONDITIONS." In Современные проблемы регионального развития. ИКАРП ДВО РАН, 2024. http://dx.doi.org/10.31433/978-5-904121-41-9-2024-144-147.

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The economic activity of residents of the border zone is considered as a leading factor in the consolidation of the population in geostrategic territories. It is assessed by the share of population income from business and property. In the regions of the Far East, there has been a decline in these indicators in recent decades; local business is characterized by the predominance of non-tradable industries.
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Graur, Anatol. "Provocările etice în profesia contabilă." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.11.

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This paper describes the types of transactions that occur within condominium owners' associations. In the process of property management, the condominium owners' association involves various economic relationships related to the provision of communal housing and non-residential services, repair and maintenance services of the housing block, landscaping, leasing of commercial spaces, etc. All of these allow the condominium owners' association to generate both income and expenses that must be accounted for correctly. The article characterizes aspects related to the calculation and payment of con
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Prossinger, Hermann, Nikola Geciova, Miroslav Horvath, Jakub Binter, and Eliska Cempirkova. "How the Ones in Need Solve Financial Problems in Times of Crisis? The Implication for Government Support Programs." In 10th International Conference on Human Interaction and Emerging Technologies (IHIET 2023). AHFE International, 2023. http://dx.doi.org/10.54941/ahfe1004098.

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After the COVID-19 pandemic ended the war between Ukraine and Russia resulted in further price increases and a decrease in the quality of living of many Europeans. Many groups of citizens must be able to survive on meagre resources — despite being located thousands of kilometers from the war-zone. The two most affected groups are senior citizens and single parents who oftentimes do not have sufficient savings. The government provides financial support (e.g. housing allowance) to those in need after their successfully filling out application forms and proving their crisis situations. These are
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Úradník, Michal. "Otázka zdaňovania a vyvodzovania deliktuálnej zodpovednosti v prípade právom reprobovaného konania daňovníka." In Zdanění příjmů. Wolters Kluwer ČR, 2024. https://doi.org/10.71372/xunc4353.

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On the basis of the historical-legal analysis, the institutes of taxation and the legally reprobated procedure of non-payment or non-payment of tax will be examined in comparison with each other, with the intention of deducing comprehensible conclusions. The aim is to highlight a number of issues, such as the prejudice to the financial interests of the State or the acceptance of the interference with the principle of double jeopardy. In the application practice it is quite common when a person will be punished twice for the same violation of tax law norms, for example, in tax proceedings and i
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Scott-Emuakpor, Onome, Tommy George, Joseph Beck, et al. "Material Property Determination of Vibration Fatigued DMLS and Cold-Rolled Nickel Alloys." In ASME Turbo Expo 2014: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/gt2014-26247.

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An experimental procedure for qualifying material properties from cyclically worked parts was investigated in support of aging gas turbine engines and digital twin initiatives. For aging components, remanufacturing or repair efforts are necessary to sustain the life cycles of engines; and for digital twin, the virtual representation of a part requires accurate geometric and component material property measurement. Therefore, having an effective, non-destructive way to assess the material performance of parts is necessary. Since low cycle, low strain, mechanical testing is the ideal experimenta
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Karidkar, S. S., and U. A. Dabade. "Finite Element Modeling and Simulation of Inconel 718 Using WEDM." In ASME 2016 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/imece2016-66067.

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Wire Electrical Discharge Machining (WEDM) is a versatile process to generate intricate and complex shapes on conductive work material with high dimensional accuracy and surface finish. Since the process is stochastic, its input parameters play critical role for achieving desired accuracy and precision of the component. Inconel 718, High-Strength-Temperature-Resistant (HSTR) material, has wide applications in the field of aerospace, automobile, mould making and medical industries. Hence, machining of Inconel 718 using WEDM is a challenging task. Also experimentation on Inconel 718 with WEDM is
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Reports on the topic "Non-property income"

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Blickle, Kristian S., Evan Perry, and João A. C. Santos. Do Mortgage Lenders Respond to Flood Risk? Federal Reserve Bank of New York, 2024. http://dx.doi.org/10.59576/sr.1101.

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Using unique nationwide property-level mortgage, flood risk, and flood map data, we analyze whether lenders respond to flood risk that is not captured in FEMA flood maps. We find that lenders are less willing to originate mortgages and charge higher rates for lower LTV loans that face “un-mapped” flood risk. This effect is weaker for high income applicants, as well as non-banks and small local banks. However, we find evidence that non-banks and local banks are more likely to securitize/sell mortgages to borrowers prone to flood risk. Taken together, our results are indicative that mortgage len
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Bergeron, Augustin, Arnaud Fournier, John Kabeya Kabeya, Gabriel Tourek, and Jonathan L. Weigel. Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.101.

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Governments in the world’s poorest countries face severe revenue constraints. They typically collect less than 10 per cent of GDP in taxes, compared to 25–50 per cent in high-income countries. The literature on state capacity and development argues that inability to collect taxes is at the heart of why low-income countries are as poor as they are. It suggests that the path to economic prosperity may begin with investment in governments’ capacity to collect the tax revenue necessary to provide public goods that enhance productivity. Property taxation is often the primary source of government re
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López-Luzuriaga, Andrea, and Carlos Scartascini. Willing but Unable to Pay?: The Role of Gender in Tax Compliance. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005031.

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The existing literature shows that women are more likely to pay taxes than men. Yet, there is less consensus on the gendered responses to interventions aimed at boosting tax compliance among non-payers. In this study, we exploit a field experiment designed to increase property tax compliance to investigate this gender disparity. Our findings reaffirm that women are typically more diligent in paying their taxes than men. Interestingly, while the receipt of a deterrence letter prompts women to pay earlier, it does not necessarily augment their overall compliance. Conversely, men, upon receiving
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Murshid, K. A. S. Food Security in an Asian Transitional Economy: The Cambodian Experience. Cambodia Development Resource Institute, 1998. https://doi.org/10.64202/wp.06.199812.

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This working paper details the results of a study carried out from 1996 to 1997 of 244 households in three villages selected for their contrasting characteristics. One is in a rice surplus area of Prey Veng province; the second, in Kompong Speu province, is in a drought-prone area subject to violent fluctuations in rice production; the third, on the banks of the Mekong River in Kandal province, is primarily a fishing village, but with rice and reed production as additional sources of employment and income. The study therefore covers a range of agroecological and socio-economic conditions repre
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