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income tax</title> <meta name="description" content="Search results for: negatif income tax"> <meta name="keywords" content="negatif income tax"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="negatif income tax"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 1725</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: negatif income tax</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1725</span> The Importance of Zakat in Struggle against Circle of Poverty and Income Redistribution</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hasan%20Bulent%20Kantarci">Hasan Bulent Kantarci</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examine how Zakat provide a fair income redistribution and struggle with poverty. To provide a fair income redistribution and struggle with poverty take place among the fundamental tasks of all countries. Each country seeks a solution for this problem according to their political, economical and administrative styles through applying various economic and financial policies. The same situation gets handled via zakat association in the Islam. Nowadays, we observe different versions of zakat in developed countries. The applications such as negative income tax denote merely a difference from the zakat being applied almost the same way under changed names. But the minimum values to donate the zakat (e.g. 85 gr. gold and 40 animals) get altered and various amounts are put into practice. It might be named as negative income tax instead of zakat, nonetheless, these applications are based on the Holy Koran and the hadith released 1400 years ago. Besides, considering the savage and slavery in the world at those times, we might easily recognize the true value of the zakat applied the first time then in Islamic system. Through zakat is enabled an income transfer by the government so that the poor could reach the minimum level of life standard. To whom the zakat would be donated was not left to people’s heart and encouraged to determine according to objective criteria. Since the zakat is obligatory, the transfer do not get forward by hand but via the government and get distributed, which requires a vast government organization. Through applying the zakat as it must be would achieve to reduce the poverty mostly and ensuring the fair income redistribution. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20finance" title="Islamic finance">Islamic finance</a>, <a href="https://publications.waset.org/abstracts/search?q=zakat" title=" zakat"> zakat</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20redistribution" title=" income redistribution"> income redistribution</a>, <a href="https://publications.waset.org/abstracts/search?q=circle%20of%20poverty" title=" circle of poverty"> circle of poverty</a>, <a href="https://publications.waset.org/abstracts/search?q=negatif%20income%20tax" title=" negatif income tax"> negatif income tax</a> </p> <a href="https://publications.waset.org/abstracts/21460/the-importance-of-zakat-in-struggle-against-circle-of-poverty-and-income-redistribution" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21460.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">346</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1724</span> The Value Relevance of Components of Other Comprehensive Income When Net Income Is Disaggregated</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Taisier%20A.%20Zoubi">Taisier A. Zoubi</a>, <a href="https://publications.waset.org/abstracts/search?q=Feras%20Salama"> Feras Salama</a>, <a href="https://publications.waset.org/abstracts/search?q=Mahmud%20Hossain"> Mahmud Hossain</a>, <a href="https://publications.waset.org/abstracts/search?q=Yass%20A.%20Alkafaji"> Yass A. Alkafaji</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to examine the equity pricing of other comprehensive income when earnings are disaggregated into several components. Our findings indicate that other comprehensive income can better explain variation in stock returns when net income is reported in a disaggregated form. Additionally, we found that disaggregating both net income and other comprehensive income can explain more of the variation in the stock returns than the two summary components of comprehensive income. Our results survive a series of robustness checks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=market%20valuation" title="market valuation">market valuation</a>, <a href="https://publications.waset.org/abstracts/search?q=other%20comprehensive%20income" title=" other comprehensive income"> other comprehensive income</a>, <a href="https://publications.waset.org/abstracts/search?q=value-relevance" title=" value-relevance"> value-relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=incremental%20information%20content" title=" incremental information content "> incremental information content </a> </p> <a href="https://publications.waset.org/abstracts/31604/the-value-relevance-of-components-of-other-comprehensive-income-when-net-income-is-disaggregated" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31604.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">301</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1723</span> Contribution of Income Diversification to Total Rural Households Income in the Upper East Region, Ghana</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yakubu%20Abdulai">Yakubu Abdulai</a>, <a href="https://publications.waset.org/abstracts/search?q=Kenichi%20Matsui"> Kenichi Matsui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The agricultural industry has faced a variety of challenges in meeting the expanding income demand of the rural population. As a result, rural households must diversify their income sources to meet their income demand. Although income diversification strategies help rural households, it contributes to total household income, and the socio-demographic determinants are not known in the Upper East Region of Ghana. For these reasons, the purpose of this study was to determine the contribution of income diversification strategies to household income and the socio-demographic factors influencing it. We conducted a questionnaire survey among 360 rural households in the Upper East Region of Ghana. We asked about their socio-demographic information, their choice of income diversification strategies, and their remittances through rural-city migration. The questionnaire survey findings demonstrate that the main livelihood income source contributes 22%, and on-farm income diversification contributes the most to household total income (47%), followed by non-farm diversification income (16%) and off-farm diversification income (15%). Calculations from the income diversity index showed that the average income diversification strategy was 0.5 out of 1. The calculation of the income dependence index also showed that the average dependent on a particular source of income was 0.2 out of 1. All the respondents said household members temporarily migrate to contribute to household income through remittances. The results further reveal that their choice of income diversification is influenced by their age, educational background, experience, and farm size. The paper recommends the promotion of rural development policies that increase income-generating activities and educate rural households on how to increase returns from their investment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=income%20diversification" title="income diversification">income diversification</a>, <a href="https://publications.waset.org/abstracts/search?q=poverty%20alleviation" title=" poverty alleviation"> poverty alleviation</a>, <a href="https://publications.waset.org/abstracts/search?q=rural%20households" title=" rural households"> rural households</a>, <a href="https://publications.waset.org/abstracts/search?q=upper%20east%20region" title=" upper east region"> upper east region</a> </p> <a href="https://publications.waset.org/abstracts/158048/contribution-of-income-diversification-to-total-rural-households-income-in-the-upper-east-region-ghana" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158048.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">113</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1722</span> Ex-Post Export Data for Differentiated Products Revealing the Existence of Productcycles </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ranajoy%20Bhattcharyya">Ranajoy Bhattcharyya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We estimate international product cycles as shifting product spaces by using 1976 to 2010 UN Comtrade data on all differentiated tradable products in all countries. We use a product space approach to identify the representative product baskets of high-, middle and low-income countries and then use these baskets to identify the patterns of change in comparative advantage of countries over time. We find evidence of a product cycle in two senses: First, high-, middle- and low-income countries differ in comparative advantage, and high-income products migrate to the middle-income basket. A similar pattern is observed for middle- and low-income countries. Our estimation of the lag shows that middle-income countries tend to quickly take up the products of high-income countries, but low-income countries take a longer time absorbing these products. Thus, the gap between low- and middle-income countries is considerably higher than that between middle- and high-income nations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=product%20cycle" title="product cycle">product cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=comparative%20advantage" title=" comparative advantage"> comparative advantage</a>, <a href="https://publications.waset.org/abstracts/search?q=representative%20product%20basket" title=" representative product basket"> representative product basket</a>, <a href="https://publications.waset.org/abstracts/search?q=ex-post%20data" title=" ex-post data "> ex-post data </a> </p> <a href="https://publications.waset.org/abstracts/22221/ex-post-export-data-for-differentiated-products-revealing-the-existence-of-productcycles" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22221.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">420</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1721</span> The Effect of Human Capital and Oil Revenue on Income Distribution in Real Sample</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marjan%20Majdi">Marjan Majdi</a>, <a href="https://publications.waset.org/abstracts/search?q=MohammadAli%20Moradi"> MohammadAli Moradi</a>, <a href="https://publications.waset.org/abstracts/search?q=Elham%20Samarikhalaj"> Elham Samarikhalaj</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Income distribution is one of the most topics in macro economic theories. There are many categories in economy such as income distribution that have the most influenced by economic policies. Human capital has an impact on economic growth and it has significant effect on income distributions. The results of this study confirm that the effects of oil revenue and human capital on income distribution are negative and significant but the value of the estimated coefficient is too small in a real sample in period time (1969-2006). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=gini%20coefficient" title="gini coefficient">gini coefficient</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title=" human capital"> human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20distribution" title=" income distribution"> income distribution</a>, <a href="https://publications.waset.org/abstracts/search?q=oil%20revenue" title=" oil revenue"> oil revenue</a> </p> <a href="https://publications.waset.org/abstracts/27395/the-effect-of-human-capital-and-oil-revenue-on-income-distribution-in-real-sample" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27395.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">636</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1720</span> The Role of ICT for Income Inequality: The Model and the Simulations</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shoji%20Katagiri">Shoji Katagiri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper is to clarify the relationship between ICT and income inequality. To do so, we develop the general equilibrium model with ICT investment, obtain the equilibrium solutions, and then simulate the model with these solutions for some OECD countries. As a result, generally, during the corresponding periods we confirm that the relationship between ICT investment and income inequality is positive. In this mode, the increment of the ratio of ICT investment to the aggregated investment in stock enhances the capital’s share of income, and finally leads to income inequality such as the increase of the share of the top decile income. Although we confirm the positive relationship between ICT investment and income inequality, the upward trend for that relationship depends on the values of parameters for the making use of the simulations and these parameters are not deterministic in the magnitudes on the calculated results for the simulations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ICT" title="ICT">ICT</a>, <a href="https://publications.waset.org/abstracts/search?q=inequality" title=" inequality"> inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=capital%20accumulation" title=" capital accumulation"> capital accumulation</a>, <a href="https://publications.waset.org/abstracts/search?q=technology" title=" technology"> technology</a> </p> <a href="https://publications.waset.org/abstracts/82723/the-role-of-ict-for-income-inequality-the-model-and-the-simulations" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82723.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">221</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1719</span> Tax Evasion and Macroeconomic (In)stability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wei-Neng%20Wang">Wei-Neng Wang</a>, <a href="https://publications.waset.org/abstracts/search?q=Jhy-Yuan%20Shieh"> Jhy-Yuan Shieh</a>, <a href="https://publications.waset.org/abstracts/search?q=Jhy-Hwa%20Chen"> Jhy-Hwa Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Juin-Jen%20Chang"> Juin-Jen Chang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper incorporate tax evasion into a one-sector real business cycle (RBC) model to explores the quantitative interrelations between income tax rate and equilibrium (in)determinacy, and income tax rate is endogenously determined in order to balance the government budget. We find that the level of the effective income tax rate is key factor for equilibrium (in)determinacy, instead of the level of income tax rate in a tax evasion economy. Under an economy with tax evasion, the higher income tax rate is not sufficiently to lead to equilibrium indeterminate, it must combine with a necessary condition which is the lower fraction of tax evasion and that can result in agents' optimistic expectations to become self-fulfilling and sunspot fluctuation more likely to occur. On the other hand, an economy with tax evasion can see its macroeconomy become more stabilize, and a higher fraction of income tax evasion may has a stronger stabilizing effect. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20evasion" title="tax evasion">tax evasion</a>, <a href="https://publications.waset.org/abstracts/search?q=balanced-budget%20rule" title=" balanced-budget rule"> balanced-budget rule</a>, <a href="https://publications.waset.org/abstracts/search?q=equlibirium%20%28in%29determinacy" title=" equlibirium (in)determinacy"> equlibirium (in)determinacy</a>, <a href="https://publications.waset.org/abstracts/search?q=effective%20income%20tax%20rate" title=" effective income tax rate"> effective income tax rate</a> </p> <a href="https://publications.waset.org/abstracts/181651/tax-evasion-and-macroeconomic-instability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/181651.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">63</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1718</span> Theorizing Income Inequality in the Face of Financial Globalization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Li%20Sheng">Li Sheng</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Based on an extended post-Keynesian model, we find that the association between the savings rate and income inequality is negative if savers’ funds are borrowed by spending households for consumption but positive if savings are channeled to investing firms for production. A negative association, such as the one that exists in the U.S., hinges on an income illusion created by an asset bubble and cheap credit. Thus, financial globalization leads consumption and income inequality to diverge, and the divergence is more extreme if lower-income groups have higher debt ratios. A positive association, such as the one that exists in China, relates to liquidity constraints faced by consumers such that consumption inequality closely follows income inequality. Our results imply that income inequality must be reduced in both types of countries to increase savings in deficit economies with negative associations and to reduce savings in surplus economies with positive associations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=savings%20rate" title="savings rate">savings rate</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20globalization" title=" financial globalization"> financial globalization</a>, <a href="https://publications.waset.org/abstracts/search?q=global%20imbalances" title=" global imbalances"> global imbalances</a> </p> <a href="https://publications.waset.org/abstracts/20776/theorizing-income-inequality-in-the-face-of-financial-globalization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20776.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">468</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1717</span> Income Diversification of Small Holder Farmers in Bosso Local Government Area of Niger State, Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Oladipo%20Joseph%20Ajayi">Oladipo Joseph Ajayi</a>, <a href="https://publications.waset.org/abstracts/search?q=Yakubu%20Muhammed"> Yakubu Muhammed</a>, <a href="https://publications.waset.org/abstracts/search?q=Caleb%20Galadima"> Caleb Galadima</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study was conducted to examine the income diversification of smallholder farmers in Bosso Local Government area of Niger state, Nigeria. The specific objectives were to examine the socio-economic characteristics of the farmers, identify the sources of income among the farmers, determine the pattern of income diversification and evaluate the determinants of income diversification of farmers in the study area. A multi-stage sampling technique was used to select 94 respondents for the study. Primary data were used, and these were collected with aid of a well structured interview schedule. Descriptive statistics, diversity index, and Tobit regression model were employed to analyze the data. The mean age of the farmers was 44 years. The average household size was 8 members per household, and the average farming experience was 12 years. 21.27 percent did not have formal education. It was further found that 69.1 percent of the respondents had an income diversity index of 0.3-0.4. This indicated that their level of income diversification was moderately low. The determinants of income diversification in the study area were education, household size, marital status, and primary income. These variables were positively related to income diversification. The study revealed that diversification into various income sources has helped to increase household income to sustain the family demands even though their level of income diversification was low within the study area. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=diversification" title="diversification">diversification</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=households" title=" households"> households</a>, <a href="https://publications.waset.org/abstracts/search?q=smallholder%20farmers" title=" smallholder farmers"> smallholder farmers</a> </p> <a href="https://publications.waset.org/abstracts/87504/income-diversification-of-small-holder-farmers-in-bosso-local-government-area-of-niger-state-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/87504.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">252</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1716</span> Economic Analysis of the Impact of Commercial Agricultural Credit Scheme (CACS) on Farmers Income in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Titus%20Wuyah%20Yunana">Titus Wuyah Yunana </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study analyzed the impact of commercial agricultural credit scheme on income of beneficiary farmers in Kaduna State using the Net farm income and double difference method. A questionnaire was used to source the data from 306 farmers comprising of 153 beneficiaries and 153 non-beneficiaries. The results indicated that the net farm income of the commercial agricultural credit scheme beneficiaries increases from N15,006,352.00 before scheme to N24,862,585.00 after the first and the second phases of the scheme. There was also an increase in the net farm income of the non-beneficiaries from N9, 670,385.40 to N14, 391,469.00 during the scheme. The double difference method analysis indicated a positive mean income difference value between beneficiaries and nonbeneficiaries after the first and the second phases of the scheme. The study recommends expansion in the number of beneficiaries and efficient allocation and utilization of the resources. The government should also introduce more programs that will assist the farmers to increase their productivity, income and the economy as a whole. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agriculture" title="agriculture">agriculture</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20scheme" title=" credit scheme"> credit scheme</a>, <a href="https://publications.waset.org/abstracts/search?q=farmers" title=" farmers"> farmers</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=beneficiary" title=" beneficiary"> beneficiary</a> </p> <a href="https://publications.waset.org/abstracts/49104/economic-analysis-of-the-impact-of-commercial-agricultural-credit-scheme-cacs-on-farmers-income-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49104.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">339</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1715</span> Net Fee and Commission Income Determinants of European Cooperative Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Karol%C3%ADna%20Vozkov%C3%A1">Karolína Vozková</a>, <a href="https://publications.waset.org/abstracts/search?q=Mat%C4%9Bj%20Kuc"> Matěj Kuc</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Net fee and commission income is one of the key elements of a bank’s core income. In the current low-interest rate environment, this type of income is gaining importance relative to net interest income. This paper analyses the effects of bank and country specific determinants of net fee and commission income on a set of cooperative banks from European countries in the 2007-2014 period. In order to do that, dynamic panel data methods (system Generalized Methods of Moments) were employed. Subsequently, alternative panel data methods were run as robustness checks of the analysis. Strong positive impact of bank concentration on the share of net fee and commission income was found, which proves that cooperative banks tend to display a higher share of fee income in less competitive markets. This is probably connected with the fact that they stick with their traditional deposit-taking and loan-providing model and fees on these services are driven down by the competitors. Moreover, compared to commercial banks, cooperatives do not expand heavily into non-traditional fee bearing services under competition and their overall fee income share is therefore decreasing with the increased competitiveness of the sector. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cooperative%20banking" title="cooperative banking">cooperative banking</a>, <a href="https://publications.waset.org/abstracts/search?q=dynamic%20panel%20data%20models" title=" dynamic panel data models"> dynamic panel data models</a>, <a href="https://publications.waset.org/abstracts/search?q=net%20fee%20and%20commission%20income" title=" net fee and commission income"> net fee and commission income</a>, <a href="https://publications.waset.org/abstracts/search?q=system%20GMM" title=" system GMM"> system GMM</a> </p> <a href="https://publications.waset.org/abstracts/55990/net-fee-and-commission-income-determinants-of-european-cooperative-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55990.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">330</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1714</span> Corruption and Income: Case of Independent Turkish Republic</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rahime%20H%C3%BClya%20%20%C3%96zt%C3%BCrk">Rahime Hülya Öztürk</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Along with the development of globalization, the relationship between economic, politic and commercial behaviors became unlimited. The liberalization of capital has many advantages for countries, but it also has some disadvantages. In these disadvantages the most important one is corruption. Especially in Developing Countries and Underdeveloped countries, corruption is very extensive. Corruption causes inefficient use of resources and promotes income inequality. Especially in the transition period of economies corruption increases and sometimes governments don’t interfere. To fight against corruption domestic and international measures are taken. Corruption is an economic problem, but it also has social and moral effects. The aim of this study is to define the relationship between corruption and income in Independent Turkish State. In the first part of the study, the concept of corruption is examined. In the second part of the study, information about The Independent Turkish Republic is given. In the third part of the study, country’s relationship between corruption and income is analyzed with panel data analysis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corruption" title="corruption">corruption</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=independent%20Turkish%20Republic" title=" independent Turkish Republic"> independent Turkish Republic</a>, <a href="https://publications.waset.org/abstracts/search?q=distribution%20of%20income" title=" distribution of income"> distribution of income</a> </p> <a href="https://publications.waset.org/abstracts/52431/corruption-and-income-case-of-independent-turkish-republic" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/52431.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">315</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1713</span> Economic Stability in a Small Open Economy with Income Effect on Leisure Demand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yu-Shan%20Hsu">Yu-Shan Hsu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper studies a two-sector growth model with a technology of social constant returns and with a utility that features either a zero or a positive income effect on the demand for leisure. The purpose is to investigate how the existence of aggregate instability or equilibrium indeterminacy depends on both the intensity of the income effect on the demand for leisure and the value of the labor supply elasticity. The main finding is that when there is a factor intensity reversal between the private perspective and the social perspective, indeterminacy arises even if the utility has a positive income effect on leisure demand. Moreover, we find that a smaller value of the labor supply elasticity increases the range of the income effect on leisure demand and thus increases the possibility of equilibrium indeterminacy. JEL classification: E3; O41 <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=indeterminacy" title="indeterminacy">indeterminacy</a>, <a href="https://publications.waset.org/abstracts/search?q=non-separable%20preferences" title=" non-separable preferences"> non-separable preferences</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20effect" title=" income effect"> income effect</a>, <a href="https://publications.waset.org/abstracts/search?q=labor%20supply%20elasticity" title=" labor supply elasticity"> labor supply elasticity</a> </p> <a href="https://publications.waset.org/abstracts/95542/economic-stability-in-a-small-open-economy-with-income-effect-on-leisure-demand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/95542.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">177</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1712</span> Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Feddaoui%20Amina">Feddaoui Amina</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=income" title="income">income</a>, <a href="https://publications.waset.org/abstracts/search?q=smoothing" title=" smoothing"> smoothing</a>, <a href="https://publications.waset.org/abstracts/search?q=%27Eckel%27" title=" 'Eckel'"> 'Eckel'</a>, <a href="https://publications.waset.org/abstracts/search?q=French%20companies" title=" French companies"> French companies</a> </p> <a href="https://publications.waset.org/abstracts/90241/using-eckel-model-to-measure-income-smoothing-practices-the-case-of-french-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/90241.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1711</span> The Redistributive Effects of Debtor Protection Laws</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Boustanifar">Hamid Boustanifar</a>, <a href="https://publications.waset.org/abstracts/search?q=Geraldo%20Cerqueiro"> Geraldo Cerqueiro</a>, <a href="https://publications.waset.org/abstracts/search?q=Mar%C3%ADa%20Fabiana%20Penas"> María Fabiana Penas</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We exploit state-level changes in the amount of personal wealth individuals can protect under Chapter 7 to analyze the causal effect of debtor protection on income inequality. We find that an increase in state exemptions significantly increases inequality by reducing income for low-income individuals and by increasing income for high-income individuals. The increase in inequality is four times larger among the self-employed than among wage earners, and it is due mainly to a growing income gap between skilled (i.e., individuals with a college degree) and unskilled entrepreneurs. We also find that the employment rate of skilled entrepreneurs significantly increases, while the employment rate of unskilled wage earners falls. Our results are consistent with a recent literature that shows that higher exemptions redistribute credit from low-wealth to high-wealth entrepreneurs, affecting the performance of their businesses. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=debtor%20protection" title="debtor protection">debtor protection</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20markets" title=" credit markets"> credit markets</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=debtor%20protection%20laws" title=" debtor protection laws"> debtor protection laws</a> </p> <a href="https://publications.waset.org/abstracts/21887/the-redistributive-effects-of-debtor-protection-laws" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21887.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">432</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1710</span> Impact of Improved Beehive on Income of Rural Households: Evidence from Bugina District of Northern Ethiopia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wondmnew%20Derebe">Wondmnew Derebe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Increased adoption of modern beehives improves the livelihood of smallholder farmers whose income largely depends on mixed crop-livestock farming. Improved beehives have been disseminated to farmers in many parts of Ethiopia. However, its impact on income is less investigated. Thus, this study estimates how adopting improved beehives impacts rural households' income. Survey data were collected from 350 randomly selected households' and analyzed using an endogenous switching regression model. The result revealed that the adoption of improved beehives is associated with a higher annual income. On average, improved beehive adopters earned about 6,077 (ETB) more money than their counterparts. However, the impact of adoption would have been larger for actual non-adopters, as reflected in the negative transitional heterogeneity effect of 1792 (ETB). The result also indicated that the decision to adopt or not to adopt improved beehives was subjected to individual self-selection. Improved beehive adoption can increase farmers' income and can be used as an alternative poverty reduction strategy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=impact" title="impact">impact</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=endogenous%20switching%20regression" title=" endogenous switching regression"> endogenous switching regression</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=improved" title=" improved"> improved</a> </p> <a href="https://publications.waset.org/abstracts/170258/impact-of-improved-beehive-on-income-of-rural-households-evidence-from-bugina-district-of-northern-ethiopia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170258.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">74</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1709</span> Stock Market Developments, Income Inequality, Wealth Inequality</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Quang%20Dong%20Dang">Quang Dong Dang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the possible effects of stock market developments by channels on income and wealth inequality. We use the Bayesian Multilevel Model with the explanatory variables of the market’s channels, such as accessibility, efficiency, and market health in six selected countries: the US, UK, Japan, Vietnam, Thailand, and Malaysia. We found that generally, the improvements in the stock market alleviate income inequality. However, stock market expansions in higher-income countries are likely to trigger income inequality. We also found that while enhancing the quality of channels of the stock market has counter-effects on wealth equality distributions, open accessibilities help reduce wealth inequality distributions within the scope of the study. In addition, the inverted U-shaped hypothesis seems not to be valid in six selected countries between the period from 2006 to 2020. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bayesian%20multilevel%20model" title="Bayesian multilevel model">Bayesian multilevel model</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=inverted%20u-shaped%20hypothesis" title=" inverted u-shaped hypothesis"> inverted u-shaped hypothesis</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20market%20development" title=" stock market development"> stock market development</a>, <a href="https://publications.waset.org/abstracts/search?q=wealth%20inequality" title=" wealth inequality"> wealth inequality</a> </p> <a href="https://publications.waset.org/abstracts/160922/stock-market-developments-income-inequality-wealth-inequality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/160922.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">108</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1708</span> Effect of Cap and Trade Policies for Carbon Emission Reduction on Delhi Households</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vikram%20Singh">Vikram Singh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to take into account carbon tax or cap-and-trade legislation to manage Delhi carbon emissions after a post-Kyoto treaty. This report estimated the influence of the carbon taxes or rebate/compensation cost at the household level. Here, the three possible scenarios will help to comprehend the difference between a straightforward compensation/rebate, and two clearly denoting progressive formula. The straightforward compensation is basically minimizing the regressive applications that will bears on cost. On the other hand, both the progressive formula will generate extra revenue, which will help for feasibility of more efficient, vehicles, appliances and buildings in the low-income household. For the hypothetical case of carbon price $40/tonne, low-income household for both urban and rural region could experience price burden up to 5% and 9% on their income as compared to 3% and 7% for high-income household respectively. The survey report also shown that carbon emission due low-income household are primarily by the substantive requirement like housing and transportation whereas almost 40% emission due to high-income household are by luxurious and non-essential items. The equal distribution of revenue cum incentives will not completely overcome high-income household’s investment in inessential items. However, it will merely help in investing their income in energy efficient and less carbon intensive items. Therefore, the rebate distribution on per capita basis instead on per households will benefit more especially large families at low-income group. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=household%20emission" title="household emission">household emission</a>, <a href="https://publications.waset.org/abstracts/search?q=carbon%20credit" title=" carbon credit"> carbon credit</a>, <a href="https://publications.waset.org/abstracts/search?q=carbon%20intensity" title=" carbon intensity"> carbon intensity</a>, <a href="https://publications.waset.org/abstracts/search?q=green%20house%20gas%20emission" title=" green house gas emission"> green house gas emission</a>, <a href="https://publications.waset.org/abstracts/search?q=carbon%20generation%20based%20insentives" title=" carbon generation based insentives"> carbon generation based insentives</a> </p> <a href="https://publications.waset.org/abstracts/1434/effect-of-cap-and-trade-policies-for-carbon-emission-reduction-on-delhi-households" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/1434.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">435</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1707</span> Uneven Development: Structural Changes and Income Outcomes across States in Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Siti%20Aiysyah%20Tumin">Siti Aiysyah Tumin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper looks at the nature of structural changes—the transition of employment from agriculture, to manufacturing, then to different types of services—in different states in Malaysia and links it to income outcomes for households and workers. Specifically, this paper investigates the conditional association between the concentration of different economic activities and income outcomes (household incomes and employee wages) in almost four decades. Using publicly available state-level employment and income data, we found that significant wage premium was associated with “modern” services (finance, real estate, professional, information and communication), which are urban-based services sectors that employ a larger proportion of skilled and educated workers. However, employment in manufacturing and other services subsectors was significantly associated with a lower income dispersion and inequality, alluding to their importance in welfare improvements. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=employment" title="employment">employment</a>, <a href="https://publications.waset.org/abstracts/search?q=labor%20market" title=" labor market"> labor market</a>, <a href="https://publications.waset.org/abstracts/search?q=structural%20change" title=" structural change"> structural change</a>, <a href="https://publications.waset.org/abstracts/search?q=wage" title=" wage"> wage</a> </p> <a href="https://publications.waset.org/abstracts/124662/uneven-development-structural-changes-and-income-outcomes-across-states-in-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/124662.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">169</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1706</span> Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatma%20Ezzahra%20Kateb">Fatma Ezzahra Kateb</a>, <a href="https://publications.waset.org/abstracts/search?q=Neila%20Boulila%20Taktak"> Neila Boulila Taktak</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Kabir%20Hassan"> Mohamed Kabir Hassan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AAOIFI" title="AAOIFI">AAOIFI</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting%20quality" title=" financial reporting quality"> financial reporting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20smoothing%20perspective" title=" income smoothing perspective"> income smoothing perspective</a>, <a href="https://publications.waset.org/abstracts/search?q=MENA%20countries" title=" MENA countries"> MENA countries</a> </p> <a href="https://publications.waset.org/abstracts/157853/accounting-and-auditing-standards-influence-on-income-smoothing-perspective-in-islamic-financial-institutions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/157853.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">94</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1705</span> A Systematic Review on Assistive Technology Robotics in Lower and Middle-Income Settings</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sumudu%20Sameera%20Perera%20Kimmantudawage">Sumudu Sameera Perera Kimmantudawage</a>, <a href="https://publications.waset.org/abstracts/search?q=Chapal%20Khasnabis"> Chapal Khasnabis</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Technology is changing at a rapid rate, with innovations in robotics being hailed and tested in countries such as Japan, the United States and Australia, however the conversation in a public health context is stagnant. While obvious barriers to robotics use in low and middle-income countries and regions exist, the avoidance of attempting to address these regions of the world may potentially lead to an ever-increasing divide between those of high income countries and those of less. A systematic review was undertaken to determine the number of projects involving research, development and testing of robotics considered low and middle-income regions. Major findings indicate that an overwhelmingly significant number of projects failed to consider low and middle-income countries or regions. These results are unsurprising however alarming, as bridging the divide is an important step forward in achieving the UN Sustainable Development Goals by 2030. It is hoped that this research would spawn future robotics research that focusses on lower and middle-income regions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=assistive%20technology" title="assistive technology">assistive technology</a>, <a href="https://publications.waset.org/abstracts/search?q=health%20equality" title=" health equality"> health equality</a>, <a href="https://publications.waset.org/abstracts/search?q=robotics" title=" robotics"> robotics</a>, <a href="https://publications.waset.org/abstracts/search?q=socioeconomic" title=" socioeconomic"> socioeconomic</a> </p> <a href="https://publications.waset.org/abstracts/72918/a-systematic-review-on-assistive-technology-robotics-in-lower-and-middle-income-settings" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/72918.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">235</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1704</span> Livestock Production in Vietnam: Technical Efficiency and Productivity Performance Based on Regional Differences</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Diep%20Thanh%20Tung">Diep Thanh Tung</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to measure technical efficiency and examine productivity performance of livestock production in regions of Vietnam based on a panel data of 2008–2012. After four years, although there are improvements in efficiency of some regions, low technical efficiency, poor performance of productivity and its compositions are dominant features in almost regions. Households which much depend on livestock income in agricultural income or agricultural income in total income are more vulnerable than the others in term of livestock production. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=data%20envelopment%20analysis" title="data envelopment analysis">data envelopment analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=meta-frontier" title=" meta-frontier"> meta-frontier</a>, <a href="https://publications.waset.org/abstracts/search?q=Malmquist" title=" Malmquist"> Malmquist</a>, <a href="https://publications.waset.org/abstracts/search?q=technical%20efficiency" title=" technical efficiency"> technical efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=livestock%20production" title=" livestock production"> livestock production</a> </p> <a href="https://publications.waset.org/abstracts/22117/livestock-production-in-vietnam-technical-efficiency-and-productivity-performance-based-on-regional-differences" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22117.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">706</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1703</span> Determinants of Income Diversification among Support Zone Communities of National Parks in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Daniel%20Etim%20Jacob">Daniel Etim Jacob</a>, <a href="https://publications.waset.org/abstracts/search?q=Samuel%20Onadeko"> Samuel Onadeko</a>, <a href="https://publications.waset.org/abstracts/search?q=Edem%20A.%20Eniang"> Edem A. Eniang</a>, <a href="https://publications.waset.org/abstracts/search?q=Imaobong%20Ufot%20Nelson"> Imaobong Ufot Nelson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examined determinants of income diversification among households in support zones communities of national parks in Nigeria. This involved the use household data collected through questionnaires administered randomly among 1009 household heads in the study area. The data obtained were analyzed using probability and non-probability statistical analysis such as regression and analysis of variance to test for mean difference between parks. The result obtained indicates that majority of the household heads were male (92.57%0, between the age class of 21 – 40 years (44.90%), had non-formal education (38.16%), were farmers (65.21%), owned land (95.44%), with a household size of 1 – 5 (36.67%) and an annual income range of ₦401,000 - ₦600,000 (24.58%). Mean Simpson index of diversity showed a general low (0.375) level of income diversification among the households. Income, age, off-farm dependence, education, household size and occupation where significant (p<0.01) factors that affected households’ income diversification. The study recommends improvement in the existing infrastructures and social capital in the communities as avenues to improve the livelihood and ensure positive conservation behaviors in the study area. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=income%20diversification" title="income diversification">income diversification</a>, <a href="https://publications.waset.org/abstracts/search?q=protected%20area" title=" protected area"> protected area</a>, <a href="https://publications.waset.org/abstracts/search?q=livelihood" title=" livelihood"> livelihood</a>, <a href="https://publications.waset.org/abstracts/search?q=poverty" title=" poverty"> poverty</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a> </p> <a href="https://publications.waset.org/abstracts/119450/determinants-of-income-diversification-among-support-zone-communities-of-national-parks-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/119450.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">143</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1702</span> Moderation Effects of Legal Origin on Corruption and Corporate Performance </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=S.%20Sundarasen">S. Sundarasen</a>, <a href="https://publications.waset.org/abstracts/search?q=I.%20Ibrahim"> I. Ibrahim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether the legal origin of a country alters the association between corruption and corporate performance in the East Asia and South East Asia Region. A total of 18,286 companies from 14 countries in the East Asia and South East Asia Region are tested using Generalized Least Square (GLS) panel and pool data analysis with the cross-section being the income level. The data is further analyzed in terms of high income, upper middle income and low-income countries within the East and South Asia region. The empirical results indicate that legal origin positively moderates the relationship between a country’s corruption level and firm performance. As for the sub-analysis, legal origin positively moderates only in the high and upper middle-income countries. As for the low-income countries, no significance is documented in both the common and civil law. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corruption" title="corruption">corruption</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=legal%20origin" title=" legal origin"> legal origin</a>, <a href="https://publications.waset.org/abstracts/search?q=East%20Asia%20and%20South%20East%20Asia%20Region" title=" East Asia and South East Asia Region"> East Asia and South East Asia Region</a> </p> <a href="https://publications.waset.org/abstracts/100403/moderation-effects-of-legal-origin-on-corruption-and-corporate-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/100403.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">162</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1701</span> Affordability and Expenditure Patterns towards Sustainable Consumption in Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Affordability">Affordability</a>, <a href="https://publications.waset.org/abstracts/search?q=Expenditure%20Patterns%20towards%20Sustainable%20Consumption%20in%20Malaysia">Expenditure Patterns towards Sustainable Consumption in Malaysia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Safe drinking water is needed for survival. Households have to pay the water bill monthly. However, lower income households are sometimes unable to afford the cost. This study examines water access and affordability among households in Malaysia and the determinants of water affordability using cross-sectional data and multiple regression. The paper expects that the bill for basic water consumption is inversely related to average income. This means that policy makers need to redesign the water tariff to improve the quality of life of lower income households. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=affordability" title="affordability">affordability</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainable%20consumption" title=" sustainable consumption"> sustainable consumption</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=water%20tariff" title=" water tariff"> water tariff</a> </p> <a href="https://publications.waset.org/abstracts/57892/affordability-and-expenditure-patterns-towards-sustainable-consumption-in-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/57892.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">245</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1700</span> The Valuation of Equity Book Value and Net Income of Financial Firms in Times of Financial Crisis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sami%20Adwan">Sami Adwan</a>, <a href="https://publications.waset.org/abstracts/search?q=Alaa%20Alhaj%20Ismail"> Alaa Alhaj Ismail</a>, <a href="https://publications.waset.org/abstracts/search?q=Claudia%20Girardone"> Claudia Girardone</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the changes in the value relevance of book value of equity and net income of financial firms over the crisis period. It also examines how these changes vary with three variables, namely, fair value exposure, ownership concentration, and regulatory capital ratios. Using a sample of financial firms operating in the European Economic Area over 2005-2011, our findings suggest that the value relevance of book value of equity increases while that of net income decreases during the financial crisis. We find that more exposure to fair value accounting mitigates the impact of the crisis on the value relevance of book value of equity and net income. We also find that more concentrated ownership appears to have a mitigating impact on the changes in the value relevance of both book value of equity and net income in times of financial crisis. Finally, we find evidence that the level of regulatory capital ratios tends to have an attenuating effect on the changes in the value relevance of net income (but not book value of equity) in times of financial crisis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title="value relevance">value relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20crisis" title=" financial crisis"> financial crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20firms" title=" financial firms"> financial firms</a>, <a href="https://publications.waset.org/abstracts/search?q=fair%20value" title=" fair value"> fair value</a>, <a href="https://publications.waset.org/abstracts/search?q=ownership%20concentration" title=" ownership concentration"> ownership concentration</a>, <a href="https://publications.waset.org/abstracts/search?q=regulatory%20capital" title=" regulatory capital"> regulatory capital</a> </p> <a href="https://publications.waset.org/abstracts/103677/the-valuation-of-equity-book-value-and-net-income-of-financial-firms-in-times-of-financial-crisis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/103677.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">181</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1699</span> Decomposition of Factors Affecting Farmers Net Income Variation of Potato Crop Production in Bangladesh</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Shah%20Alamgir">M. Shah Alamgir</a>, <a href="https://publications.waset.org/abstracts/search?q=Jun%20Furuya"> Jun Furuya</a>, <a href="https://publications.waset.org/abstracts/search?q=Shintaro%20Kobayashi"> Shintaro Kobayashi</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Abdus%20Salam"> M. Abdus Salam</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Farmers’ environmental and economic situations are very diverse. In order to develop effective policies and technologies to improve farmers’ life standard, it is important to understand which factors induce the diversity of agricultural income. Analyze both primary and secondary data, this study applied descriptive, inferential statistical tools, and econometric techniques. From the study, farmers of Sylhet Division produce potato as one of the main cash crop with other seasonal crops. The total costs of potato production per hectare varied in different districts of Sylhet division in addition seed and hired labor cost has the biggest share of the full cost. To grasp the diversity of income, the study decomposes the variance of net income into different factors of potato production. Through this decomposition, seed cost is the important factors of income variability and it is the most important sector to induce total cost disparity for potato production. The result shows that 73% of net income variation is explained by gross income. It implies that potato yield or potato price (quality) or both vary widely among farmers. This finding is important of policymaking and technology development of agricultural farming in Bangladesh. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agricultural%20income" title="agricultural income">agricultural income</a>, <a href="https://publications.waset.org/abstracts/search?q=seed" title=" seed"> seed</a>, <a href="https://publications.waset.org/abstracts/search?q=hired%20labor" title=" hired labor"> hired labor</a>, <a href="https://publications.waset.org/abstracts/search?q=technology%20development" title=" technology development"> technology development</a> </p> <a href="https://publications.waset.org/abstracts/59116/decomposition-of-factors-affecting-farmers-net-income-variation-of-potato-crop-production-in-bangladesh" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/59116.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">424</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1698</span> Personal Income and the Social Confidence in Contemporary China: The Indirect Role of the Sense of Social Equity</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wenfen%20Bi">Wenfen Bi</a>, <a href="https://publications.waset.org/abstracts/search?q=Zeng%20Lin"> Zeng Lin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As a developing country, China is badly in need of capital and talents to develop the socialist country with Chinese characteristics. However, a large proportion of high income people with know-how technique, wealth and management experience have immigrated or plan to immigrate to other countries. Of course, this phenomenon has attracted the attention from both the government and researchers. One explanation might be that these high-income people lack confidence in China’s social development. Based on the data on W city’s comprehensive social situation surveyed by center for the social survey research of Wuhan university (CSSR) in 2014, this paper employed the structural equation model (SEM) to evaluate whether personal income affects social confidence, via the mediating effect of the sense of social equity (sense of right equity and sense of distributive equity). Bootstrap mediation analysis revealed that after controlling Demographic variables, personal income had a significant negative influence on sense of right equity and in turn, sense of rights equity can significantly positively predict social confidence. While personal income had no significant effect on sense of distributive equity, and sense of distributive equity did not significantly affect macro social confidence. Also, the direct effects of personal income on social confidence became not significant. These findings revealed the inner mechanism of the relationship between the personal income and social confidence in contemporary China, which was caused by mediating effect of sense of rights equity. That is, the higher the personal income, the lower the sense of rights equity, the lower the social confidence. Thus, the boost of the social confidence, especially for the rich, does not only depend on the equitable distribution of material wealth, but also on the right equity and making people feel rights equally in common life. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=personal%20income" title="personal income">personal income</a>, <a href="https://publications.waset.org/abstracts/search?q=sense%20of%20right%20equity" title=" sense of right equity"> sense of right equity</a>, <a href="https://publications.waset.org/abstracts/search?q=sense%20of%20social%20equity" title=" sense of social equity"> sense of social equity</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20confidence" title=" social confidence"> social confidence</a> </p> <a href="https://publications.waset.org/abstracts/63097/personal-income-and-the-social-confidence-in-contemporary-china-the-indirect-role-of-the-sense-of-social-equity" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/63097.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">392</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1697</span> Gender Differences in the Prediction of Smartphone Use While Driving: Personal and Social Factors </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Erez%20Kita">Erez Kita</a>, <a href="https://publications.waset.org/abstracts/search?q=Gil%20Luria"> Gil Luria</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines gender as a boundary condition for the relationship between the psychological variable of mindfulness and the social variable of income with regards to the use of smartphones by young drivers. The use of smartphones while driving increases the likelihood of a car accident, endangering young drivers and other road users. The study sample included 186 young drivers who were legally permitted to drive without supervision. The subjects were first asked to complete questionnaires on mindfulness and income. Next, their smartphone use while driving was monitored over a one-month period. This study is unique as it used an objective smartphone monitoring application (rather than self-reporting) to count the number of times the young participants actually touched their smartphones while driving. The findings show that gender moderates the effects of social and personal factors (i.e., income and mindfulness) on the use of smartphones while driving. The pattern of moderation was similar for both social and personal factors. For men, mindfulness and income are negatively associated with the use of smartphones while driving. These factors are not related to the use of smartphones by women drivers. Mindfulness and income can be used to identify male populations that are at risk of using smartphones while driving. Interventions that improve mindfulness can be used to reduce the use of smartphones by male drivers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=mindfulness" title="mindfulness">mindfulness</a>, <a href="https://publications.waset.org/abstracts/search?q=using%20smartphones%20while%20driving" title=" using smartphones while driving"> using smartphones while driving</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=gender" title=" gender"> gender</a>, <a href="https://publications.waset.org/abstracts/search?q=young%20drivers" title=" young drivers"> young drivers</a> </p> <a href="https://publications.waset.org/abstracts/118529/gender-differences-in-the-prediction-of-smartphone-use-while-driving-personal-and-social-factors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/118529.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1696</span> Effects of Subsidy Reform on Consumption and Income Inequalities in Iran</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pouneh%20Soleimaninejadian">Pouneh Soleimaninejadian</a>, <a href="https://publications.waset.org/abstracts/search?q=Chengyu%20Yang"> Chengyu Yang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper, we use data on Household Income and Expenditure survey of Statistics Centre of Iran, conducted from 2005-2014, to calculate several inequality measures and to estimate the effects of Iran’s targeted subsidy reform act on consumption and income inequality. We first calculate Gini coefficients for income and consumption in order to study the relation between the two and also the effects of subsidy reform. Results show that consumption inequality has not been always mirroring changes in income inequality. However, both Gini coefficients indicate that subsidy reform caused improvement in inequality. Then we calculate Generalized Entropy Index based on consumption and income for years before and after the Subsidy Reform Act of 2010 in order to have a closer look into the changes in internal structure of inequality after subsidy reforms. We find that the improvement in income inequality is mostly caused by the decrease in inequality of lower income individuals. At the same time consumption inequality has been decreased as a result of more equal consumption in both lower and higher income groups. Moreover, the increase in Engle coefficient after the subsidy reform shows that a bigger portion of income is allocated to consumption on food which is a sign of lower living standard in general. This increase in Engle coefficient is due to rise in inflation rate and relative increase in price of food which partially is another consequence of subsidy reform. We have conducted some experiments on effect of subsidy payments and possible effects of change on distribution pattern and amount of cash subsidy payments on income inequality. Result of the effect of cash payments on income inequality shows that it leads to a definite decrease in income inequality and had a bigger share in improvement of rural areas compared to those of urban households. We also examine the possible effect of constant payments on the increasing income inequality for years after 2011. We conclude that reduction in value of payments as a result of inflation plays an important role regardless of the fact that there may be other reasons. We finally experiment with alternative allocations of transfers while keeping the total amount of cash transfers constant or make it smaller through eliminating three higher deciles from the cash payment program, the result shows that income equality would be improved significantly. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=consumption%20inequality" title="consumption inequality">consumption inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=generalized%20entropy%20index" title=" generalized entropy index"> generalized entropy index</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=Irans%20subsidy%20reform" title=" Irans subsidy reform"> Irans subsidy reform</a> </p> <a href="https://publications.waset.org/abstracts/51989/effects-of-subsidy-reform-on-consumption-and-income-inequalities-in-iran" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51989.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">236</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=negatif%20income%20tax&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=negatif%20income%20tax&page=3">3</a></li> <li class="page-item"><a class="page-link" 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