• Journal of Labour Economics
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• v.36 no.3
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• pp.97-128
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• 2013

This paper analyzes the changing factors of income inequality by approaches to income sources focusing on the effect of husband-wife labor income relation and employment ratio change on income inequality. The level of contribution of income source to income inequality showed that the inequality of labor income between husband and wife(especially the husband's income) takes great importance. Also, the covariance of labor income of husband and wife showed growing trend and changed toward the same direction. As a result of the decomposition of the labor income covariance, it was found that the change in husband-wife employment ratio explained the covariance change better than the change in labor income inequality.

• Journal of Distribution Science
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• v.21 no.2
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• pp.65-76
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• 2023

Purpose: This study examines the opportunities and challenges of sharia-based regional development bank spin-offs in supporting economic growth and income distribution through a board of commissioner's approach. Research design, data, and methodology: The research design is qualitative research with the main data collection technique through in-depth interviews. Results: The results of the study show that Bank Nagari can support the performance of the West Sumatra government, especially in regional finance. The positive influence is shown in the benefit aspect of 31% and the opportunity of 28% which is the priority value. The challenges that must be faced are technology services, improving the quality of human resources, socialization, and application of local wisdom which is by the philosophical values of the people of West Sumatra Adat Basandi Syara' Syara' Basandi Kitabullah. Conclusions: It can be concluded that the local government of West Sumatra has an essential contribution to the conversion of Bank Nagari to RDB Syariah as a whole. The expected implication is that the local government and shareholders cooperate well in supporting the transformation to realize West Sumatra Mandani through the populist economy of the people of West Sumatra.

• The Journal of Society for e-Business Studies
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• v.25 no.3
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• pp.63-76
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• 2020

In the 21st century, informatization is playing a huge role in people's lives. Korea is experiencing the tremendous changes in social structure and lifestyle caused by informatization. This paper focuses on economic phenomena rather than discussion on social structure due to informatization. We check whether the Goodwin model, which can comprehensively express economic growth, economic cycle, and income distribution, is suitable for the Korean economy in the information age. This model is simulated by selecting a quantitative economic methodology that estimates coefficients from time series data of the Korean economy. The simulation results confirmed that the Goodwin model is suitable for analyzing functional income distribution in Korea.

• Journal of Distribution Science
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• v.1 no.1
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• pp.153-173
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• 1999

• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• Journal of Preventive Medicine and Public Health
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• v.54 no.5
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• pp.352-359
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• 2021

Objectives: The aim of this study was to examine the geographic distribution of diabetes mortality in Japan and identify socioeconomic factors affecting differences in municipality-specific diabetes mortality. Methods: Diabetes mortality data by year and municipality from 2013 to 2017 were extracted from Japanese Vital Statistics, and the socioeconomic characteristics of municipalities were obtained from government statistics. We calculated the standardized mortality ratio (SMR) of diabetes for each municipality using the empirical Bayes method and represented geographic differences in SMRs in a map of Japan. Multiple linear regression was conducted to identify the socioeconomic factors affecting differences in SMR. Statistically significant socioeconomic factors were further assessed by calculating the relative risk of mortality of quintiles of municipalities classified according to the degree of each socioeconomic factor using Poisson regression analysis. Results: The geographic distribution of diabetes mortality differed by gender. Of the municipality-specific socioeconomic factors, high rates of single-person households and unemployment and a high number of hospital beds were associated with a high SMR for men. High rates of fatherless households and blue-collar workers were associated with a high SMR for women, while high taxable income per-capita income and total population were associated with low SMR for women. Quintile analysis revealed a complex relationship between taxable income and mortality for women. The mortality risk of quintiles with the highest and lowest taxable per-capita income was significantly lower than that of the middle-income quintile. Conclusions: Socioeconomic factors of municipalities in Japan were found to affect geographic differences in diabetes mortality.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.543-550
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• 2021

The purpose of the study is to investigate the simulated effects of the Philippine tax reform, which is called Tax Reform for Acceleration and Inclusion Law, on household income and occupational choice. The study utilized the Family Income Expenditure Survey and tax collection as input to Computable General Equilibrium-Top Down Behavioral Microsimulation approach to determine the effect of Philippine tax reform on household income and occupational choice. The results of the study show that the household income in the Philippines will increase due to the implementation of the Philippine tax reform. Also, the study had found that tax reform results drive the household to shift from being farming entrepreneur to salaried workers since the utility derived from being workers is much higher compared to the utility derived from being entrepreneur. The findings of this research suggest that the Philippine Tax Reform for Acceleration and Inclusion Law is beneficial to the household since their income would increase, which will further result to an increase in their capability to buy goods and services. However, the tax reform would also lead to imbalance between the distribution of numbers of workers across sectors such as entrepreneurial farming, entrepreneurial non-farming, and wage sector.

• Journal of the Economic Geographical Society of Korea
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• v.26 no.3
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• pp.310-323
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• 2023

Urbanization and income distribution issues are global interest, and the results of studies on the impact of urbanization on income inequality are different for each country and period. This study analyzes the impact of urbanization on income inequality using regional data from 2000-2021. In particular, serial correlation, spatial dependence, and common factor effects of the Gini coefficient are confirmed and analyzed through a dynamic spatial panel regression model. As a result, urbanization has a positive effect on reducing income inequality. Therefore, it is necessary to continuously promote regional urbanization to improve the income distribution problem. Areas with already high urbanization rates should reduce income inequality by narrowing the wage gap by expanding training opportunities for low-skilled workers, and need to come up with measures to prevent counter-urbanization.

• Korean Journal of Organic Agriculture
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• v.15 no.1
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• pp.43-58
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• 2007

This study was carried out to present the measures for the stable environment-friendly rice's production, farm income increase and consumption revitalization and so on by analyzing economic effects of the environment-friendly rice's production complex by certification type, cultivation type and distribution type. Data were collected from the environment-friendly rice's production complex in Kyunggi, Kangwon, Chungnam and Chunnam provinces. Survey was conducted with sorted by organic and no-pesticide farming. Of the samples 5 types of organic farming and 4 types of no-pesticide farming were surveyed in 17 and 18 complex, respectively. The farmers income of organic and no-pesticide farming per 10a were individually about $29{\sim}68%$ and 50% higher than the conventional farming. Base on the above results, the reasonable measures fur the stable environment-friendly rice's production and distribution and consumption revitalization were to secure partnership among business, universities, government and research institutes sectors, to organize farmers group and production complex, to establish RPC for environment-friendly rice and to introduce certification system for the distribution dealers.

• Asian Journal of Business Environment
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• v.11 no.2
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• pp.27-38
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• 2021

Purpose: The study mainly investigates bankruptcy risk and income smoothing tendency of Non-Banking Financial Institutions (NBFIs) in Bangladesh. External parties of NBFIs take investment decisions based on financial reports. Stable and predictable income is one of their preference. On the other hand, poor income is one of the signs of NBFIs having bankruptcy risk. Hence the study tries to find whether the NBFIs having bankruptcy are involved in income smoothing or not. Research design, data and methodology: Data were collected from the annual report of twenty-two listed NBFIs in Bangladesh. Data from 2013 to 2017 were used. Altman's Z score and Eckel's model are used to detecting bankruptcy risk and income smoothing respectively. Results: Result implies that most of the NBFIs which have bankruptcy risk are not involved in income smoothing. Therefore, NBFIs which has bankruptcy risk are involved less with income smoothing. Conclusions: The present study revealed that most of the listed NBFIs in Bangladesh are facing bankruptcy risk. They didn't use any fraudulent technique to show smooth income. The findings will help the investor to take an investment decision on NBFIs in Bangladesh. It will convey signals to the stock market in Bangladesh.