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Impact of risk aversion attitude on tax morale: insights from a context of low risk of tax evasion 风险厌恶态度对税收士气的影响:低逃税风险背景下的洞察
International Review of Economics Pub Date : 2023-11-02 DOI: 10.1007/s12232-023-00435-6
Hongyu Wan
{"title":"Impact of risk aversion attitude on tax morale: insights from a context of low risk of tax evasion","authors":"Hongyu Wan","doi":"10.1007/s12232-023-00435-6","DOIUrl":"https://doi.org/10.1007/s12232-023-00435-6","url":null,"abstract":"","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"26 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135935112","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Intergenerational earnings mobility in Ghana 加纳的代际收入流动性
International Review of Economics Pub Date : 2023-10-24 DOI: 10.1007/s12232-023-00433-8
Kwadwo Opoku, Emmanuel Adu Boahen
{"title":"Intergenerational earnings mobility in Ghana","authors":"Kwadwo Opoku, Emmanuel Adu Boahen","doi":"10.1007/s12232-023-00433-8","DOIUrl":"https://doi.org/10.1007/s12232-023-00433-8","url":null,"abstract":"","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135266772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Shapley-based risk rankings: some theoretical considerations 基于shapley的风险排名:一些理论上的考虑
International Review of Economics Pub Date : 2023-10-17 DOI: 10.1007/s12232-023-00434-7
Tobias Hiller
{"title":"Shapley-based risk rankings: some theoretical considerations","authors":"Tobias Hiller","doi":"10.1007/s12232-023-00434-7","DOIUrl":"https://doi.org/10.1007/s12232-023-00434-7","url":null,"abstract":"Abstract In this note, we enhance the analysis done by Auer and Hiller (Int J Finance Econ 24(2):884–889, 2019; Manag Decis Econ 42(4):876–884, 2021). Whereas their articles uses several simulation settings to illustrate that cooperative game theory may have the potential to solve the low-risk puzzle, we calculate for the three-asset case the conditions for partial ranking corrections between assets. Hence, our note could be interpreted as theoretical counterpart to Auer and Hiller (Int J Finance Econ 24(2):884–889, 2019; Manag Decis Econ 42(4):876–884, 2021).","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135995020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Blockchain and institutions: trust and (de)centralization 区块链和机构:信任和(去)中心化
International Review of Economics Pub Date : 2023-10-10 DOI: 10.1007/s12232-023-00431-w
Plinio Limata
{"title":"Blockchain and institutions: trust and (de)centralization","authors":"Plinio Limata","doi":"10.1007/s12232-023-00431-w","DOIUrl":"https://doi.org/10.1007/s12232-023-00431-w","url":null,"abstract":"","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136294590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Investment in risky assets and participation in the financial market: does financial literacy matter? 风险资产投资与金融市场参与:金融知识重要吗?
International Review of Economics Pub Date : 2023-09-27 DOI: 10.1007/s12232-023-00432-9
Andreas Oehler, Matthias Horn, Stefan Wendt
{"title":"Investment in risky assets and participation in the financial market: does financial literacy matter?","authors":"Andreas Oehler, Matthias Horn, Stefan Wendt","doi":"10.1007/s12232-023-00432-9","DOIUrl":"https://doi.org/10.1007/s12232-023-00432-9","url":null,"abstract":"Abstract Our study contributes to a better understanding of the relationship between financial literacy and households’ investments in risky assets. We estimate a structural equation model with data from the Panel on Household Finances of the German central bank. Our results show that although households’ net wealth is the dominant driver of investments in risky assets, financial literacy plays a remarkable role. Financial literacy has an indirectly positive influence on participation in the financial market. The higher the financial literacy, the lower is the risk aversion. The lower the risk aversion, the higher is the participation in the financial market.","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135537071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Merit first, need and equality second: hierarchies of justice 功绩第一，需求和平等第二:正义的等级制度
International Review of Economics Pub Date : 2023-09-19 DOI: 10.1007/s12232-023-00430-x
Andreas Siemoneit
{"title":"Merit first, need and equality second: hierarchies of justice","authors":"Andreas Siemoneit","doi":"10.1007/s12232-023-00430-x","DOIUrl":"https://doi.org/10.1007/s12232-023-00430-x","url":null,"abstract":"Abstract The question of “Justice” still divides social research, moral philosophy, and public discourse. Three principles of distributive justice (allocation rules) occupy center stage in the debate: merit (equity, proportionality), need, and equality. Yet their relation remains diffuse, and current theory does not inform political practice. Here, we aim to develop a coherent picture with an interdisciplinary analysis. From an evolutionary point of view, the foundational principle of justice is reciprocity in social exchange (what corresponds to merit). But besides being just, justice must be effective, efficient, and communicable, thereby making justice rather a social bargain and an optimization problem. Social-psychological insights (intuitions, rules of thumb, self-bindings) can inform us when and why the two allocation principles need and equality are more likely to succeed than merit would. But both are governed by reciprocal considerations, and self-bindings help to interpret altruism as “very generalized reciprocity.” Regarding politics, the reciprocal social norm Meritocratic Principle can be implemented, and its controversy avoided, by concentrating on “non-merit,” i.e., institutionally draining the wellsprings of undeserved incomes (economic rents). Avoiding or taxing away economic rents is an effective implementation of justice in market economies.","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"321 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135010720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The lost value for users of cultural institutions during the COVID-19 pandemic: a life satisfaction approach. 2019冠状病毒病大流行期间文化机构用户的价值损失:生活满意度方法
International Review of Economics Pub Date : 2023-01-01 DOI: 10.1007/s12232-023-00418-7
Andrea Baldin, Trine Bille
{"title":"The lost value for users of cultural institutions during the COVID-19 pandemic: a life satisfaction approach.","authors":"Andrea Baldin,&nbsp;Trine Bille","doi":"10.1007/s12232-023-00418-7","DOIUrl":"https://doi.org/10.1007/s12232-023-00418-7","url":null,"abstract":"<p><p>Studies related to the assessment of the non-market values of culture typically employ methods based on stated or revealed preferences. In this paper, we implement a new emerging non-market valuation technique, namely the life satisfaction approach. In particular, we quantify in monetary values, the additional utility that people benefit from cultural experiences, as well as the additional disutility suffered by cultural consumers specifically due to the closure of cultural organisations during the COVID-19 pandemic, as the pandemic provides a unique setting. Using a survey conducted in Denmark in the spring of 2020, we confirm the link between cultural participation and well-being by estimating a life satisfaction model, instrumenting for both income and cultural participation to avoid simultaneity problems. Furthermore, we show that fervent cultural consumers have experienced an additional welfare loss during the lockdown period, controlling for all other known life dimensions affected by the pandemic. Our results aim to highlight the role of cultural participation in sustaining life satisfaction and, consequently, to support a well-being evidence-based cultural policy that facilitate cultural accessibility as a mean to increase the individual well-being.</p>","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"70 2","pages":"257-281"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10175920/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"9508024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
You have been terminated: robots, work, and taxation. 你被解雇了：机器人、工作和税收。
International Review of Economics Pub Date : 2023-01-01 Epub Date: 2023-05-17 DOI: 10.1007/s12232-023-00419-6
Gizem Akar, Giorgia Casalone, Martin Zagler
{"title":"You have been terminated: robots, work, and taxation.","authors":"Gizem Akar,&nbsp;Giorgia Casalone,&nbsp;Martin Zagler","doi":"10.1007/s12232-023-00419-6","DOIUrl":"10.1007/s12232-023-00419-6","url":null,"abstract":"<p><p>We present a three sector OLG model with a homogeneous output good that is produced with traditional or robot technology. The traditional sector produces with labor and capital, whereas the modern sector employs robots instead of labor. Robots and workers are modeled as perfect substitutes to investigate whether economic policy under the harshest assumptions is able to prevent the ascent of a robotized economy. While we find that the transition is inevitable, higher taxes on robots and revenues can slow down the process. We also that the economy will switch from an exogenous growth model based on TFP to an endogenous growth model due to constant returns with respect to reproducible factors of production as it becomes fully robotized.</p>","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"70 3","pages":"283-300"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10374745/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"9952362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Mind the gap: city-level inflation synchronization. 注意差距:城市通胀同步。
International Review of Economics Pub Date : 2023-01-01 DOI: 10.1007/s12232-023-00412-z
Serhan Cevik
{"title":"Mind the gap: city-level inflation synchronization.","authors":"Serhan Cevik","doi":"10.1007/s12232-023-00412-z","DOIUrl":"https://doi.org/10.1007/s12232-023-00412-z","url":null,"abstract":"<p><p>The post-pandemic rise in consumer prices across the world has renewed interest in inflation dynamics after decades of global disinflation. This paper provides a spatial investigation of inflation synchronicity at the city level in Lithuania using disaggregated monthly data during the period 2000-2021. The empirical analysis provides strong evidence that (i) the co-movement of city-level inflation rates-estimated using the instantaneous quasi-correlation approach-is significantly weaker than the extent of synchronization suggested by the simple correlation analysis; (ii) there is substantial heterogeneity in the instantaneous quasi-correlation of inflation subcomponents between city pairs; and (iii) there are significant changes in the degree of city-level synchronization over time, reflecting important economic developments in history such as the global financial crisis, the adoption of euro, and the COVID-19 pandemic.</p>","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"70 1","pages":"121-139"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9912219/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"10763470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Markets, merit and the dignity of labour. 市场，价值和劳动的尊严。
International Review of Economics Pub Date : 2022-01-01 Epub Date: 2022-08-08 DOI: 10.1007/s12232-022-00402-7
Robert Sugden
{"title":"Markets, merit and the dignity of labour.","authors":"Robert Sugden","doi":"10.1007/s12232-022-00402-7","DOIUrl":"https://doi.org/10.1007/s12232-022-00402-7","url":null,"abstract":"<p><p>In <i>The Tyranny of Merit</i>, Sandel recasts the discontent expressed in populism as a rejection of market morality and as an inarticulate plea for the restoration of civic virtue. He argues that a 'market-based globalisation project' has fostered meritocratic ideas which humiliate the victims of that project and undermine the dignity of labour. I question Sandel's claim that meritocracy is a market value and the dignity of labour is not. I argue that his account of a moral alternative to normal market institutions-an economy in which individuals' rewards are somehow aligned with their true merits-is deeply incoherent.</p>","PeriodicalId":40021,"journal":{"name":"International Review of Economics","volume":"69 3","pages":"323-338"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9374612/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40703574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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