Using survey data collected by the Japan Institute of Life Insurance in 2002, this study finds that a significant gender gap existed in defined contribution (DC) pension knowledge among workers employed at small- to medium-sized private firms in Japan. Even with similar DC knowledge, however, men and women reveal different preferences for DC pensions, indicating that their perceptional response...

This paper presents an ordered logit approach to model the optimal timing of buying a house in the life cycle. The model is applied to three recent Belgian household budget surveys. We find that households postpone homeownership or choose to be lifelong tenant due to an increase of the transaction tax rate, the real interest rate on mortgages and an indicator for the evolution of real house pri...

This article contributes to the relationship between fiscal fraud and tax collection in Spanish economy, creating a composite suspicion indicator (STFI) based on Google Trends searches study dynamics foresee revenues evolution Spain. Also, we expand knowledge field of indicators, following UNODC (2020) OECD (2016) recommendations. To this purpose, apply factor analysis create and, next, utilize...

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...

This paper analyses the European Commission's assessment of investment needs as implied by EU's Paris commitment. We find that official estimates green gap until 2050 are likely to seriously understate actual required. Against this backdrop, we assess potential a wealth tax close gap. In doing so, first provide detailed estimate distribution across 22 EU member countries and then develop micros...

Policy measures are needed to reduce the risks associated with pesticides’ application in agriculture, resulting in more sustainable agricultural systems. Pesticide taxes can be an important tool in the toolkit of policy-makers and are of increasing importance in European agriculture. However, little is known about the effects of such tax solutions and their impacts on the environment, farmers,...

a r t i c l e i n f o The present article generalizes economic literature on the incidence of consumption taxes to general schedules of consumption taxes dependent on price. Previous studies were limited to the cases of per unit and ad valorem taxes. Three main contributions are made. Methodologically, the elasticity of the tax function is introduced as a new parameter so that the price-elastic...

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

Adult T cell leukemia is a mature CD4+ T cell malignancy which predominantly expresses CCR4 and is etiologically associated with human T cell leukemia virus type 1 (HTLV-1). Because HTLV-1 transmission depends on close cell-cell contacts, HTLV-1-infected T cells may preferentially interact with CCR4+CD4+ T cells for efficient viral transmission. In terms of gene expression and protein secretion...