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Journal articles on the topic 'Non-property income'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

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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2

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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Hartono, Hendrick Wijaya, and Ana Noveria. "Stock Valuation of Indonesia Property Company using Blended Valuation Method (Case Study of PT. Pakuwon Jati, Tbk)." European Journal of Business and Management Research 8, no. 2 (2023): 186–88. http://dx.doi.org/10.24018/ejbmr.2023.8.2.1851.

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After Indonesia got hit by a pandemic in 2020, Indonesia’s economy managed to recover in 2021. However, the property industry in Indonesia was experiencing a negative impact due to increasing interest rates. The increasing interest rates means that people will get higher costs if they want to borrow money to buy property. Moreover, people became more hesitant to buy or invest in property because government-borne value added tax incentives (PPN DTP) ended in September 2022. However, PT Pakuwon Jati Tbk. (PWON) seems to be less impacted because PWON have recurring income and non-recurring income

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Podlipnik, Jernej. "Heirs’ Responsibility for the Decedent’s Tax Debts in the Republic of Slovenia." Hrvatska i komparativna javna uprava 19, no. 2 (2019): 259–81. http://dx.doi.org/10.31297/hkju.19.2.4.

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In this paper the author discusses the Slovenian tax rules on the responsibility of heirs for tax debts that their ancestors (decedents) had at death and also tax debts of the estate. Generally the heirs must fulfil all of them, but two groups of exceptions exist. The first one consists of exceptions applicable to all types of tax debts, e.g., liability only up to the amount of inherited property, liability of each heir in relation to his share of the inherited property, non-liability if the heir transfers the inheritance to the state or the local community, non-liability when the amount of ta

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PRISACARIU, Andreea-Iuliana. "Aspecte privind impozitarea veniturilor obţinute din exploatarea drepturilor de proprietate intelectuală prin intermediul unui sediu permanent." ANALELE ȘTIINŢIFICE ALE UNIVERSITĂŢII „ALEXANDRU IOAN CUZA” DIN IAȘI (SERIE NOUĂ). ȘTIINŢE JURIDICE 70, no. 3 (2024): 49–65. https://doi.org/10.47743/jss-2024-70-3-4.

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The production, distribution, and access to creative content are facilitated by the development and diversification of digital technologies. This necessitates clarification of certain aspects regarding the taxation of income derived from the exploitation of intellectual property rights. A permanent establishment is the place where a non‑resident conducts their activities, either fully or partially. In this context, the permanent establishment represents the location where creative activities are carried out. In this study, we aim to highlight the main consequences related to the taxation of in

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Krever, Richard, and Kerrie Sadiq. "Non-Residents and Capital Gains Tax in Australia." Canadian Tax Journal/Revue fiscale canadienne 67, no. 1 (2019): 1–22. http://dx.doi.org/10.32721/ctj.2019.67.1.krever.

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The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term "income," the subject of taxation, using United Kingdom judicial concepts that excluded capital gains from the tax base. In the last quarter of the 20th century, both countries amended their income tax laws to capture capital gains, and in both countries concessional rates apply. Initially, the Australian capital gains tax regime had rules that paralleled those in

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Gladysheva, E. V. "Exclusion of the Debtor’s Property from the Bankruptcy Estate as a Guarantee of Protection of Debtor’s Property and Personal Non-Property Rights." Actual Problems of Russian Law 19, no. 9 (2024): 54–60. http://dx.doi.org/10.17803/1994-1471.2024.166.9.054-060.

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The need to exclude the debtor’s property from the bankruptcy estate as a guarantee of protection of his property and non-property rights can be explained by a long-term formation of bankruptcy legislation, which influenced the ideology of measures to protect the rights and interests of the debtor, the need to rethink measures to protect the debtor’s property and non-property rights in the context of an updated economically oriented and procedural legislation. The conflict of interests of the debtor and creditors is one of the intractable problems of the institution of bankruptcy, actualizing

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Marmor, Andrei. "On The Right to Private Property and Entitlement to One’s Income." Canadian Journal of Law & Jurisprudence 18, no. 1 (2005): 69–74. http://dx.doi.org/10.1017/s084182090000549x.

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In this short essay I argue that the main insight of Murphy and Nagel’s book, The Myth of Ownership, that people have no right to their pre-tax income, is not supported by their claim that the right to private property is not a natural right. The non-naturalness of the right to private property, I argue, is irrelevant to their moral argument. The plausibility of their moral conclusion derives from the thesis (which they also seem to endorse) that people have a right to the fruits of their labor, maintaining, however, that there is no possible conception, morally speaking, of what the fruits of

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Gheorghiu, Laura. "Policy Forum: Non-Fungible Tokens and Their Income Tax Treatment." Canadian Tax Journal/Revue fiscale canadienne 71, no. 1 (2023): 83–99. http://dx.doi.org/10.32721/ctj.2023.71.1.pf.gheorghiu.

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This article explores the legal and tax landscape applicable to non-fungible tokens (NFTs)—first, by providing a working definition of an NFT and explaining how NFTs work from a technical perspective, with real-world examples; and second, by exploring the unique income tax issues raised by NFTs as a class of cryptoassets separate from their fungible counterparts. Key features of NFTs are found to be (1) their non-fungible nature; (2) their role as a digital record of authenticity of the ownership of tangible or intangible assets, but not of the existence of the underlying assets; and (3) the a

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Boadway, Robin, and Pierre Pestieau. "The Wealth Tax and the Tax Mix." Canadian Tax Journal/Revue fiscale canadienne 70, Supp (2022): 185–208. http://dx.doi.org/10.32721/ctj.2022.70.supp.boadway.

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This paper explores the potential role for a wealth tax as part of the mix of taxes applying to assets in the Canadian tax system. The existing system taxes assets in a variety of ways. Asset incomes, such as interest, dividends, capital gains, and profits, are taxed in the income tax system, albeit imperfectly. The value of assets is taxed by capital taxes on selective types of corporations and by the property tax on residential and non-residential property. Taxes applying to asset transfers include the deemed realization of capital gains on death as well as probate fees. There is neither a g

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Madlazim, Fida Rahmadiarti, Masriyah, Sifak Indana, and Muhammad Nurul Fahmi. "Income Generating Mapping of FMIPA Unesa." SHS Web of Conferences 149 (2022): 03016. http://dx.doi.org/10.1051/shsconf/202214903016.

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This study uses a qualitative method using a phenomenological approach and direct observation of the studied sample. This research funds to carry out operational activities (academic and non-academic) are divided into two, namely funds from the APBN (State Expenditure Revenue Budget) and non APBN. Community Funds (DM) are funds generated from non-state budgets, which are often referred to as income from PTN-BH. This study found that two ways can be used as a source of income for FMIPA Unesa, namely 1. Diversification of income or exploring new sources of income, and 2. Develop existing sources

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Benier, Kathryn. "The Neighborhood Context of Hate Crime: A Comparison of Violent and Property Offenses Using Rare Events Modeling." Violence and Victims 32, no. 4 (2017): 584–608. http://dx.doi.org/10.1891/0886-6708.vv-d-16-00117.

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Many studies into the antecedents of hate crime in the neighborhood combine offense categories, meaning that it is unclear whether or not there are distinct contextual factors associated with violent and property hate offenses. This study uses rare events modeling to examine the household and neighborhood factors associated with violent and property offenses. Using the Australian Community Capacity Study, the study focuses on the neighborhood characteristics influencing self-reported violent and property hate crime for 4,396 residents in Brisbane. Findings demonstrate important differences bet

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Shulpin, Ihor. "The concept of lost profit as a component of the concept of losses in the field of intellectual property: a category of law and economics." Theory and Practice of Intellectual Property, no. 4 (October 25, 2021): 62–70. http://dx.doi.org/10.33731/42021.243147.

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Keywords: forgone benefit, property rights of IP, object of IPR, subject of IPR, theright to own, use and dispose of IPR, contractual obligations, non-contractual legal relationships Thearticle is devoted to the study and analysis of the legal and economic category of «lucrumcessans» (forgone benefit) in the property sphere and in the field of intellectualproperty (IP), as well as the author's attempt to define the concept of «forgone benefit»in the sphere of IP. It should be noted that the concept of «forgone benefit» is the maincomponent of the general concept of «damage» in the proper

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Yang, Xi, Jianchao Luo, and Wenshou Yan. "Heterogeneous effects of rural land property mortgage loan program on income." China Agricultural Economic Review 10, no. 4 (2018): 695–711. http://dx.doi.org/10.1108/caer-12-2015-0179.

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Purpose The innovative rural land property right mortgage loan program (RLPRMLP) provides a new channel for farmers to secure borrowing from microfinance institutions. Farmers’ land property right could be used as collateral to deal with moral hazard and adverse selection issues. The purpose of this paper is to document the effects of the RLPRMLP on households’ income using a unique data set from 1,279 households’ survey in Western China during 2012–2014. Design/methodology/approach At the first stage, the authors evaluate the impacts of RLPRMLP on households’ income to get the benchmark resul

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Lamichhane, Hem Raj. "Causal Relationship between Government Revenue and Spending in Nepal." Economic Journal of Nepal 37, no. 3-4 (2014): 124–40. https://doi.org/10.3126/ejon.v37i3-4.79136.

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The revenue income and expenditure of the government of Nepal is reviewed and analyzed. Service and function wise current expenditure and capital expenditure and tax and non-tax revenue is focused for the study. The major sources of revenue of government of Nepal are tax on income, profits and capital gain, taxes on payroll and workforce, tax on property, tax on goods and services, tax on international trade and transaction and non-tax revenues are collected from property income, sale of goods and services, penalties, fines and forfeiture etc. The main objective of the study is to examine the

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Harriss, C. L. "Use of Income From Urban Land: Thoughts From U.S. Esperience*." Journal of Public Finance and Public Choice 5, no. 3 (1987): 213–17. http://dx.doi.org/10.1332/251569298x15668907344415.

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Abstract Questo scritto costituisce una critica al modo in cui negli Stati Uniti si è fatto uso della rendita edilizia.La terra, in essenza, costituisce una risorsa la cui esistenza non dipende dal suo prezzo. Un’imposizione elevata ridurrà l’offerta di qualsiasi bene, eccetto la terra, che non può spostarsi in un’altra giurisdizione. Ne deriva che la rendita edilizia può essere utilizzata per fornire entrate agli enti locali, i quali, invece, basano prevalentemente i loro introiti sulla property tax, che non si limita a colpire il terreno, ma comprende anche edifici, macchinari, scorte, ecc.S

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Ondruška, Tomáš, Zuzana Brokešová, and Erika Pastoráková. "Determinants of Property Insurance Demand in Slovak Republic: Challenges and Obstacles." Financial Assets and Investing 9, no. 2 (2018): 5–18. http://dx.doi.org/10.5817/fai2018-2-1.

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In the Slovak Republic, non-life insurance consumption is significantlylower compared to Western European countries. The paper tests various personal, demographic and economic factors and their impact on the individual property insurance demand in the Slovak Republic. Using survey data, we identified the following as statistically significant determinants of property insurance demand: gender, age, marital status, propensity to save, level of income, being a head of household. Our results can help insurers to better understand their potential consumers and to improve their acquisition and segme

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Tham, Kuen Wei, Rosli Said, and Yasmin Adnan. "THE DYNAMIC RELATIONSHIP BETWEEN INFLATION AND NON-PERFORMING PROPERTY LOANS IN MALAYSIA." Journal of Surveying, Construction & Property 12, no. 1 (2021): 36–44. http://dx.doi.org/10.22452/jscp.vol12no1.4.

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As costs of services and goods rise in Malaysia while income levels remain low and unemployment rises, there is significant concerns on the rising amount of non-performing property loans that seems to have a close relationship with inflation. Hence, it had been assumed by many where inflation leads to higher non-performing property loans, as a result of rising living costs that cause repayment defaults. In fact, recent findings from various countries across Asia had shown that higher levels of inflation tend to contribute positively to the increase of non-performing property loans. This study

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Chidera, Godson Eze. "Impact of non-oil tax revenue on economic growth in Anglophone and Francophone countries." World Journal of Advanced Research and Reviews 18, no. 2 (2023): 671–81. https://doi.org/10.5281/zenodo.8405967.

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This study examined the impact of non-oil tax revenue on economic growth in Anglophone and Francophone countries. Specifically, the study sought to: ascertain the impact of capital-gain tax revenue on economic growth in Anglophone and Francophone countries; determine the impact of custom/excise tax revenue on economic growth in Anglophone and Francophone countries and evaluate the impact of property tax revenue impact on economic growth in Anglophone and Francophone countries. The variables used in the study were capital gain tax revenue (CGT), custom/excise tax revenue (CET), the property tax

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Peeters, Bart. "Kieback: When Schumacker Emigrates . . ." EC Tax Review 25, Issue 2 (2016): 58–69. http://dx.doi.org/10.54648/ecta2016007.

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When taxing a non-residents income, a source state does not have to grant tax correctives on account of civil status or family responsibilities, applicable for its own residents, unless the income is the almost exclusive taxable income of the non-resident. This socalled Schumacker-principle, although dating from 1995, still raises questions. This article critically analyses the judgment of the Court of Justice in the Kieback-case, where the Court had to decide about its application for the deduction of costs, linked to a foreign immovable property, in case of a non-resident earning all his tax

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Truntsevskiy, Yuri V. "Improving the institution of declaring information about income, expenditure, property and property obligations in the context of digitalization." Vestnik of Saint Petersburg University. Law 13, no. 2 (2022): 344–59. http://dx.doi.org/10.21638/spbu14.2022.204.

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The relevance of scientific research is the widespread use of systems for declaring information about state and other public persons, about their income, expenses, property and property obligations in those countries that carry out anti-corruption activities. The purpose of the article is to substantiate the expediency of improving the organization of control over the income of state and other public persons. An algorithm of actions performed using digital technologies is proposed. The program independently receives all the necessary information about a person’s property status from various of

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АНТОНОВА, И. И., Л. Н. САЛИМОВ, and Г. Т. ГАФУРОВА. "PROSPECTS FOR THE DEVELOPMENT OF NON-TAX REVENUES OF THE LOCAL BUDGET AS A FACTOR IN THE DEVELOPMENT OF THE TERRITORY." Экономика и предпринимательство, no. 12(161) (January 11, 2024): 364–69. http://dx.doi.org/10.34925/eip.2023.161.12.073.

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В статье рассматриваются вопросы формирования неналоговых доходов бюджета на муниципальном уровне. Проанализирована роль неналоговых доходов, и, в частности, доходов от использования муниципального имущества в доходах местного бюджета г. Казани. Определено, что основными факторами, тормозящими развитие неналоговых поступлений, является ориентация органов местного самоуправления на продажу имущества, а поступления от арендной платы ограничиваются наличием задолженности по данному виду доходов. В статье сформулированы основные направления повышения эффективности управления муниципальным имуществ

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Coorey, Craig Peter, Luke D. Knibbs, and James Otton. "Social, Geographical and Income Inequality as Demonstrated by the Coronary Calcium Score: An Ecological Study in Sydney, Australia." International Journal of Environmental Research and Public Health 20, no. 9 (2023): 5699. http://dx.doi.org/10.3390/ijerph20095699.

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Background: The coronary calcium score is a non-invasive biomarker of coronary artery disease. The concept of “arterial age” transforms the coronary calcium score to an expected age based on the degree of coronary atherosclerosis. This study aimed to investigate the relationship of socioeconomic status with the burden of coronary artery disease within Sydney, Australia. Methods: This was an ecological study at the postcode level of patients aged 45 and above who had completed a CT coronary calcium scan within New South Wales (NSW), Australia from January 2012 to December 2020. Arterial age dif

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Vimpari, Jussi, and Seppo Junnila. "VALUE INFLUENCING MECHANISM OF GREEN CERTIFICATES IN THE DISCOUNTED CASH FLOW VALUATION." International Journal of Strategic Property Management 18, no. 3 (2014): 238–52. http://dx.doi.org/10.3846/1648715x.2014.940615.

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The market value of green properties is already acknowledged in scientific literature, but it has still remained unclear how green certificates are incorporated into property valuation. In this study, value influencing mechanism of green certificates in property investment is studied. A widely used discounted cash flow (DCF) model for property valuation was constructed and communicated with spreadsheet to industry professionals for valuing an office property in metropolitan Finland. The goal was to understand the value influencing mechanism and even deeper to identify the differences in DCF pa

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Wong, Woei Chyuan, and Joseph T. L. Ooi. "Property development activities: value creation or distraction for REITs?" Journal of Property Investment & Finance 40, no. 3 (2022): 311–19. http://dx.doi.org/10.1108/jpif-10-2021-0079.

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PurposeThis paper examines the evolution and impact of property development activities on REIT performance. The paper provides insights on whether REITs should venture into property development in addition to their core-business of holding income producing properties.Design/methodology/approachThis paper charts and highlights the evolution of development activities of US REITs from 1992 to 2020. The Tobin's Q of property developing REITs and non-property developing REITs are compared using univariate analysis.FindingsDevelopment activities of US REITs grew dramatically during the run up to glo

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Süß, Philipp. "Regional Market Income Inequality and its Impact on Crime in Germany: A Spatial Panel Data Approach with Local Spillovers." Jahrbücher für Nationalökonomie und Statistik 240, no. 4 (2020): 387–415. http://dx.doi.org/10.1515/jbnst-2018-0052.

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AbstractEconomic theory predicts a positive effect of an increase in income inequality on the prevalence of crime, but the international empirical evidence is mixed. For Germany, research on this topic is virtually non-existent. Therefore, I used fixed effect regressions to estimate the effect of a market income inequality proxy on property damages, thefts from motor vehicles, domestic burglaries and assaults in Germany. The models without spatial lags suggest economically small to moderate own-district elasticities between 0.13 and 0.95. The models with spatial lags generally show insignifica

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Kazak, Jan, Jarosław Malczyk, David Garcia Castro, and Szymon Szewrański. "Carbon Sequestration in Forest Valuation." Real Estate Management and Valuation 24, no. 1 (2016): 76–86. http://dx.doi.org/10.1515/remav-2016-0007.

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Abstract Strong links between the condition of the environment and the economy have recently resulted in a number of actions aiming to implement environmental considerations in economic calculations. This is accompanied by the development of the concept of ecosystem services, characterizing the benefits that the environment provides humankind with. The identification of these services is reflected in their economic values. Hence, the concept of the valuation of ecosystem services. Therefore, if the service provided by the environment takes on a financial value, we can consider it as income fro

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Loomis, John B. "Incorporating Distributional Issues into Benefit Cost Analysis: Why, How, and Two Empirical Examples Using Non-market Valuation." Journal of Benefit-Cost Analysis 2, no. 1 (2011): 1–24. http://dx.doi.org/10.2202/2152-2812.1044.

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This article reviews the rationale for and various approaches used by economists to incorporate distributional consequences of projects or policies into benefit-cost analyses. Approaches reviewed include distributional weights and metrics based on the Lorenz curve. Analysis of distributional issues in partial equilibrium and general equilibrium settings are briefly reviewed. We present an empirical demonstration of how the contingent valuation method (CVM) and hedonic property methods (HPM) can be used to quantify how non-market environmental benefits are distributed by income and ethnicity. U

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Ekawaty, Marlina. "UNDERSTANDING BEHAVIOR IN THE SELECTION OF ZAKAT METHODS: AN ANALYSIS OF MUZAKKI IN MALANG CITY, INDONESIA." Journal of Indonesian Applied Economics 7, no. 2 (2017): 113–30. http://dx.doi.org/10.21776/ub.jiae.2017.007.02.1.

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This paper analyzed the behavior of muzakki (zakat contributor) in Indonesia in selecting zakat methods. In the Prophet and Khulafa 'al-Rasyhidin era, muzakki paid zakat to zakat officer either for apparent or non-apparent property. However, in Uthman b. Affan era, it was different. The question is how muzakki in Indonesia pay zakat for their property? Using descriptive statistics, Pearson Chi Square and Contingency Coefficient test, the main findings reveal that zakat is paid through three methods – directly to mustahiq, through zakat institution and combination of both methods. Muzakki prefe

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Holova, I. "SOME ASPECTS IN CALCULATING THE AMOUNT OF DAMAGES FOR VIOLATION OF RELATED RIGHTS." Criminalistics and Forensics, no. 64 (May 7, 2019): 784–91. http://dx.doi.org/10.33994/kndise.2019.64.73.

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The article discusses the methodology for calculating the amount of material damage that is inflicted on the owners of related rights to distribute television programs (television companies and individuals who have acquired exclusive and non-exclusive property rights to distribute television programs). The legislative framework for economic examinations in the field of intellectual property is analyzed. The main cases of calculating the amount of damages depending on the category of the owner of related rights to broadcast TV channels are given. The calculation of the amount of material damage

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Bratko, Tatiana Dmitrievna. "Illegal income as an object of taxation in law of the Russian Federation and the United States." Налоги и налогообложение, no. 3 (March 2021): 39–50. http://dx.doi.org/10.7256/2454-065x.2021.3.35831.

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One of the perpetual problems within the Russian and U.S. tax law is the establishment of criteria for taxability of income, under what conditions the income of a taxpayer should be taxable. The fact &nbsp;&nbsp;the legislation nor the rulings of supreme courts contain a clear answer to this question, leads to the emergence of legal uncertainty on the tax consequences of receiving illegal income. The goal of this research lies in examination of problem of taxation of illegal income, including the questions of bringing to tax and criminal liability for tax evasion on illegal income, as

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BOGACHEV, Sergei V. "Special features of territorial tax incentives to accelerate economic growth." Finance and Credit 28, no. 12 (2022): 2681–702. http://dx.doi.org/10.24891/fc.28.12.2681.

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Subject. The article addresses special aspects of territorial tax incentives to accelerate economic growth Objectives. The aim is to identify the specifics of territorial tax incentives for economic growth and develop proposals to use them. Results. The study reveals features of territorial tax incentives for economic growth. The benefits are provided from own sources of budgets of subjects of the Federation and municipalities, i.e. property taxes (corporate property tax, land and transport taxes) and income tax. The privileges are available in preferential territories (SEZ, TASED, TAD) and ar

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Торопчин, С. О. "METHOD OF LEGALIZATION (LAUNDERING) OF PROPERTY, OBTAINED BY CRIMINAL WAY." Juridical science 1, no. 4(106) (2020): 222–31. http://dx.doi.org/10.32844/2222-5374-2020-106-4-1.27.

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The relevance of the article is that the processes taking place in society in recent decades in connection with the transition from a rigid centralized model of governance to market relations, have significantly changed the economic, social and legal systems. The rapid development of foreign economic relations, the foreign exchange market, the implementation of relevant norms of international law - all this contributes to the integration of Ukraine into the world economic space. At the same time, these processes have a number of negative consequences, such as: criminalization of society, commi

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Turczak, Anna, and Patrycja Zwiech. "Zależność między miejscem zamieszkania na wsi i w mieście a głównym źródłem utrzymania ludności." Wiadomości Statystyczne. The Polish Statistician 2015, no. 1 (2015): 60–75. http://dx.doi.org/10.59139/ws.2015.01.5.

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The aim of the study is to examine the strength of the association between the place of residence of the Polish population and their main source of income on the basis of the last two censuses carried out in 2002 and 2011. The study used Pearson chi-square test of independence and Cramer's V coefficient to assess the relationship between the changes in residence place and the main source of income, which occurred between the two last censuses period. The analysis showed that the difference between urban and rural areas, depending on the source of income has been over nine years significantly r

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KOZACHENKO, Anna. "INCOME OF BUSINESS ENTITIES: ECONOMIC ESSENCE AND CLASSIFICATION." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 Part 2 (2021): 35–43. http://dx.doi.org/10.31891/2307-5740-2021-300-6/2-6.

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The article highlights the views of scholars on the economic meaning of the concept of “income”. It is determined that the term “income” should be considered an economic category, which means the direct receipt of certain assets (material resources or money) or a decrease in liabilities that lead to an increase in equity (minus the increase in equity contributions from owners or participants). The study of the concept of “income” in a broad interpretation from an economic and accounting point of view made it possible to establish the following properties: 1) income – is a type of financial res

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Cherkashina, Tatyana. "Russian Regional Politicians’ Income and Property Declarations: a Pilot Study and Quality Assessment of Administrative Data." Sociological Journal 27, no. 3 (2021): 8–34. http://dx.doi.org/10.19181/socjour.2021.27.3.8422.

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The article presents the experience of converting non-targeted administrative data into research data, using as an example data on the income and property of deputies from local legislative bodies of the Russian Federation for 2019, collected as part of anticorruption operations. This particular empirical fragment was selected for the pilot study of administrative data, which includes assessing the possibility of integrating scattered fragments of information into a single database, assessing quality of data and their relevance for solving research problems, particularly analysis of high-incom

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Хазизулин, В. Б. "Seizure of proceeds and property of corruption as an investigative necessity." Расследование преступлений: проблемы и пути их решения, no. 4(42) (December 29, 2023): 189–96. http://dx.doi.org/10.54217/2411-1627.2023.42.4.025.

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В статье рассматриваются правовые основы обращения в пользу государства имущества, в отношении которого не представлены в соответствии с законодательством о противодействии коррупции доказательства его приобретения на законные доходы. Приводятся примеры несоблюдения некоторыми депутатами Государственной Думы Федерального Собрания Российской Федерации антикоррупционных запретов и ограничений и последовавшего изъятия их доходов и имущества. Обращается внимание на необходимость изучения следственным путём имущественного положения подозреваемых и обвиняемых, их родственников и подконтрольных лиц п

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Buzałek, Przemysław, and Iwona Dorota Czechowska. "Effect of capital conversion in the form of a reverse mortgage on benefits for senior citizens in major cities of Poland." Finanse i Prawo Finansowe 1, no. 25 (2020): 11–27. http://dx.doi.org/10.18778/2391-6478.1.25.02.

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The aging of population is a common problem in the modern economy and finance. Reverse mortgage is one of alternative ways of raising citizens’ standard of living after retiring by obtaining financial benefits accumulated in a residential property. The aim of the study is to evaluate a role of equity release service in providing additional household income for senior citizens illustrated by the case of a reverse mortgage. This type of service consists in transformation of non-liquid, tied-up in property capital into liquid financial resources. Thanks to capital conversion, senior citizens can

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Zia, Uzma, and Zafar Mahmood. "Tests of Income Convergence in ASEAN and SAARC Trading Blocs." South Asia Economic Journal 20, no. 2 (2019): 167–83. http://dx.doi.org/10.1177/1391561419858239.

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The cherished goal of speedy economic growth in the Asian regional blocs cannot be achieved without attaining income convergence among them. Economic integration and assessment of income convergence or disparities among Asian blocs is the aim of this study. This study assesses a number of factors, such as trade openness, foreign direct investment, intellectual property rights protection and governance, to see how open economies are integrating themselves while competing with each other. Findings reveal that the SAARC group has not shown intra-regional income convergence, while the ASEAN group

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Chen, Wei, Quanzhong Wang, and Hong Zhou. "Digital Rural Construction and Farmers’ Income Growth: Theoretical Mechanism and Micro Experience Based on Data from China." Sustainability 14, no. 18 (2022): 11679. http://dx.doi.org/10.3390/su141811679.

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This study analyzes the effect of digital rural construction on farmers’ income growth and the underlying mechanism using a 2SLS instrumental variable approach based on the county digital village index developed by Peking University and AliResearch, as well as micro-survey data of farmers in China. After fully correcting for endogeneity and verifying the robustness of the models, we found that digital rural construction has a significant positive impact on farmers’ total household income, wage income, and property income, while also inhibiting the growth of net agricultural income. Furthermore

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Darnita, Cristi Devi. "LOCAL CHURCHES OWNED BUSINESS AS STRATEGIC TOWARD SUSTAINABILTY AND FINANCIAL OTONOMY." Apostolos: Journal of Theology and Christian Education 3, no. 2 (2023): 100–107. http://dx.doi.org/10.52960/a.v3i2.211.

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The purpose of this paper is to describe and analyze the strategy of local churches, in this case, tribal churches that exist in GKE Resort Tewah, for sustainability and financial independence by building businesses owned by the church. The method used is exploratory qualitative with observation, interview, and documentation study techniques. This paper concluded that the church, as a non-profit organization, can build a business to support church finances. Local churches build businesses as one of the church's financial management strategies sourced from the empowerment of church assets. Empo

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Bergolo, Marcelo, Juliana Londoño-Vélez, and Darío Tortarolo. "Tax progressivity and taxing the rich in developing countries: lessons from Latin America." Oxford Review of Economic Policy 39, no. 3 (2023): 530–49. http://dx.doi.org/10.1093/oxrep/grad029.

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Abstract This article discusses the challenges and potential policy choices for levying progressive taxes and taxing the rich in Latin America, a region known for its high-income inequality, limited tax-collection capacity, and low share of taxes collected from personal income and wealth. Factors such as high exemption thresholds, low top marginal tax rates, and limited administrative capacity undermine the redistributive ability and revenue collection of the tax systems in the region. Moreover, the income composition for the top percentiles largely comes from capital, and the effective tax ra

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