Margin-Journal of Applied Economic Research最新文献

{"title":"Possibilities of Accounting for the Real Tax Burden When Modeling the Scale of Income Taxation","authors":"D. Lapov, I. Mayburov","doi":"10.15826/vestnik.2020.19.2.007","DOIUrl":"https://doi.org/10.15826/vestnik.2020.19.2.007","url":null,"abstract":". In the scientific and political circles of Russia, discussions do not stop about the validity of progressive income tax brackets and the need for its application at all. The purpose of the study is to provide economic justification of a progressive income taxation system, which makes it possible to take into account the distribution of the real tax burden among different income groups of the population of modern Russia. The hypothesis of the study is an assumption that in income taxation it will be economical-ly justified and appropriate to use tax rates that would correct imbalances in the inflation of the cost of consumer baskets of different population groups. The methodological framework of the study includes theories describing the impact of progressive income taxation on the economy. The authors’ own data analysis technique was used, taking into account both consumption and household savings, which allowed them to reveal the dependence of consumer and savings behavior of households on their income level. The empirical basis of the study is data of the Federal Statistics Service of Russia and the data of the Russian Monitoring of the Economic Situation and Health of the Population by the Higher School of Economics. The novelty of the results lies in the description of the model of the distribution of the real tax burden with proportional income tax, char-acterized by a four-fold increase in the inflation rate of the consumer basket of the first decile in comparison with the tenth decile. As shown by the empirical data used in the study, taking into account the inequality of decile groups in the inflation of the value of consumer baskets, ensuring an average tax rate of 13 % calls for the introduction of dif-ferentiated tax rates. A progressive model of the distribution of the real tax burden that takes into account the real tax burden should establish a more than four-fold difference of tax rates for higher income groups. The application of such a model in income taxation will require the government to periodically update tax rates and have methods for obtain-ing reliable data on inflation in the value of consumer baskets and the normal amount of savings for each income group.","PeriodicalId":44290,"journal":{"name":"Margin-Journal of Applied Economic Research","volume":"204 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75504391","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}

{"title":"Methodological Toolkit for Environmental and Economic Assessment of Metallurgical Enterprise Activities","authors":"N. Starodubets, A. Grigoreva","doi":"10.15826/vestnik.2020.19.4.026","DOIUrl":"https://doi.org/10.15826/vestnik.2020.19.4.026","url":null,"abstract":"The growing impact on the environment from industrial enterprises, the depletion of non-renewable natural resources and the associated risks make it relevant to take into account the environmental performance indicators of the enterprise along with economic ones. The authors believe that it is possible to conduct an environmental and economic assessment of the enterprise using an integrated indicator. The purpose of this paper is to develop a methodological toolkit for conducting an integrated environmental and economic assessment of the activities of a metallurgical enterprise, which makes it possible to make both a retrospective assessment of the enterprise's activities, and a predictive one based on the parity between the economic and environmental spheres of the enterprise. An analysis of domestic and foreign literature showed the absence of a unified approach to environmental and economic assessment of industrial enterprises based on standard financial and environmental reporting, and non-financial reporting standards. The methodology proposed by the author includes two blocks of indicators: an environmental and an economic one. The environmental block is represented by indicators related to the environmental impact. The economic block includes various indicators of the profitability of the enterprise. The authors propose an approach to standardizing indicators and calculating the integral indicator of environmental and economic assessment for the period. A distinctive feature of the author's methodology is the development of a single indicator that combines heterogeneous and multidirectional indicators of the environmental and economic blocks, which makes it possible to assess how the state of the enterprise changes over time, considering the action of various factors and their influence on the changes occurring at the enterprise. The proposed methodology was tested in application to the Seversky pipe plant for the period of 2016–2018. It showed a deterioration in the final environmental and economic assessment of the enterprise's activities as per the indicators of the economic block. At the same time, almost all indicators of the ecological block improved over the period of observation. The result is attributed to the ongoing large-scale technological overhaul at the enterprise, aimed, in many respects, at reducing the impact on the environment and increasing the efficiency of the enterprise. The authors believe that after the completion of the modernization project, an increase in the production volume and a decrease in unit costs with a minimum impact on the environment will help to achieve a balance between the ecological and economic spheres of the enterprise.","PeriodicalId":44290,"journal":{"name":"Margin-Journal of Applied Economic Research","volume":"5 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82005192","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}

{"title":"Tobacco-free economy: A SAM-based multiplier model to quantify the impact of changes in tobacco demand in Bangladesh.","authors":"Muhammad Jami Husain, Bazlul Haque Khondker","doi":"10.1177/0973801015612665","DOIUrl":"10.1177/0973801015612665","url":null,"abstract":"<p><p>In Bangladesh, where tobacco use is pervasive, reducing tobacco use is economically beneficial. This paper uses the latest Bangladesh social accounting matrix (SAM) multiplier model to quantify the economy-wide impact of demand-driven changes in tobacco cultivation, bidi industries, and cigarette industries. First, we compute various income multiplier values (i.e. backward linkages) for all production activities in the economy to quantify the impact of changes in demand for the corresponding products on gross output for 86 activities, demand for 86 commodities, returns to four factors of production, and income for eight household groups. Next, we rank tobacco production activities by income multiplier values relative to other sectors. Finally, we present three hypothetical 'tobacco-free economy' scenarios by diverting demand from tobacco products into other sectors of the economy and quantifying the economy-wide impact. The simulation exercises with three different tobacco-free scenarios show that, compared to the baseline values, total sectoral output increases by 0.92%, 1.3%, and 0.75%. The corresponding increases in the total factor returns (i.e. GDP) are 1.57%, 1.75%, and 1.75%. Similarly, total household income increases by 1.40%, 1.58%, and 1.55%.</p>","PeriodicalId":44290,"journal":{"name":"Margin-Journal of Applied Economic Research","volume":"10 1","pages":"55-85"},"PeriodicalIF":0.7,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5568639/pdf/nihms885827.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"35449163","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}

{"title":"Structured Inequalities: Factors Associated with Spatial Disparities in Maternity Care in India.","authors":"Sonalde Desai,&nbsp;Lijuan Wu","doi":"10.1177/097380101000400303","DOIUrl":"https://doi.org/10.1177/097380101000400303","url":null,"abstract":"<p><p>Research on India documents considerable heterogeneity in health and health care across states. However, while regional differences are well established, factors underlying these differences have received little attention. This paper seeks to explain disparities in delivery care across districts by focusing on three factors: (1) Marriage and kinship patterns; (2) District wealth; (3) Governance and quality of services. Using data from nationally representative India Human Development Survey 2005 (IHDS) it examines the probability that the 11,905 women who had a child between 2000 and 2005 delivered in a hospital or received care from a doctor or a nurse while delivering at home. The results suggest that 47% of the variation in delivery care in India is between districts while 53% is between women within district. Although compositional differences in education and household wealth explain some of the variation between districts, marriage and kinship patterns, district wealth and governance each has a significant impact on shaping between-district variation in maternity care.</p>","PeriodicalId":44290,"journal":{"name":"Margin-Journal of Applied Economic Research","volume":"4 3","pages":"293-319"},"PeriodicalIF":0.8,"publicationDate":"2010-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/097380101000400303","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"32286174","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}

{"title":"Modeling the Interaction of the Regions of Russia and the Republic of Belarus in the Sphere of the Processing Industry","authors":"L. Serkov, M. Petrov, K. Kozhov","doi":"10.15826/vestnik.2021.20.2.010","DOIUrl":"https://doi.org/10.15826/vestnik.2021.20.2.010","url":null,"abstract":"In connection with the processes of the formation of the Union State of Russia and Belarus, the relevance of conducting a study of economic, infrastructural and institutional factors affecting the change in the level of economic interaction between the regions of the Russian Federation and the Republic of Belarus is increasing. The aim of the work is to carry out spatial modeling of the possible interaction of the regions of the Russian Federation and the Republic of Belarus in the manufacturing industry and to assess the factors affecting this interaction. The main hypothesis of the study is the assumption that the elements of the matrix of interregional interactions are proxy variables that characterize the degree of this interaction. At the first stage, the spatial distribution of the volume of output in the manufacturing sector of the regions of the two countries is investigated in order to assess possibilities of interaction between the regions in this sector. In modeling, the Republic of Belarus is considered as a separate region within the Union State. Calculations of the global and local Moran's indices have been carried out and possible spatial autocorrelations have been determined, both between the regions of the Russian Federation and between the regions of these two countries. In this study, economic indicators calculated on the basis of inverse values of the difference in interregional gross regional products were selected as elements of the weight matrix. At the second stage, the influence of economic, infrastructural and institutional factors on the indicator characterizing the degree of possible interaction of the regions of the two countries in the manufacturing industry was studied. Using quantile regression, the influence of economic, infrastructural and institutional factors on this investigated indicator was studied. The use of this approach makes it possible to substantiate the priority directions of economic development of the territories within the framework of the Union State and, in particular, to search for centers of attraction of resources and spheres of their influence on the territory. The results of the work can be used in preparation of strategies, programs and schemes for the placement and development of industries, taking into account the potential of a new level of integration of the economies of Russia and Belarus.","PeriodicalId":44290,"journal":{"name":"Margin-Journal of Applied Economic Research","volume":"1 1","pages":""},"PeriodicalIF":0.8,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87240723","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}