the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

OBJECTIVE Examine effects of voluntary participation in employer-sponsored, multipoint wellness education programming on employee wellness. METHODS A randomized and controlled design was used to organize 96 participants into an education + access group; an access-only group, and control group. Outcome measures were made at start and end of a 12-week intervention period. RESULTS Education + ...

OBJECTIVE to examine if a low level of social engagement is a precursor for mortality. METHODS a case-control design, controlling for physical health, age and sex examining social engagement and morale. We took measures on 3 occasions, 4 years apart. RESULTS a low level of social engagement was an important precursor of 8-year mortality. There were intermediate significant differences for s...

Extensive research has shown high rates of burnout among physicians, including those who work in academic health centers. Little is known, however, about stress, burnout, and morale of academic biomedical scientists. The authors interviewed department chairs at one U.S. institution and were told that morale has plummeted in the past five years. Chairs identified three major sources of stress: f...

This research summary, based on a review of the literature and a series of focus groups with NHS staff, shows that while it is difficult to measure how people feel about their work, there is much to suggest that morale and motivation of the NHS workforce are low. It identifies three key factors that affect morale and motivation: whether staff feel valued, their working environment, and resource...

This paper tests the ‘morale’ theory of downward nominal wage rigidity. This theory relies on workers disliking nominal pay cuts: cuts should make workers less happy. We investigate this using panel data on individual employees’ pay and satisfaction. We con...rm that nominal cuts do make workers less happy than if their pay had not fallen. But we ...nd no di¤erence in the e¤ect on happiness of ...

This paper analyzes the impact of a country’s level of benefit morale on generosity of sick pay entitlements by means of a political economy model and an empirical investigation. Higher benefit morale reduces the incidence of absence. On the one hand, this makes insurance cheaper with the usual demand side reaction. On the other hand, being absent less often, the voter prefers less insurance. T...

Background Addiction services organizations have been slow to adopt and implement evidence-based practices (EBPs) for substance abuse and dependence. This is due in part to poor worker morale and organizational climates that are not conducive to successful learning and integration of these practices [1]. Person-organization fit theory suggests that alignment, or fit, between providerand agency-...

OBJECTIVES To explore general practitioners' experiences of wellbeing and distress at work, to identify their perceptions of the causes of and solutions to distress, and to draw out implications for improving morale in general practice. DESIGN Three stage qualitative study consisting of one to one unstructured interviews, one to one guided interviews, and focus groups. SETTING Fife, Lothian...