1836 papers
This study of Chinese listed tourism firms reveals that while digital transformation initially suppresses profitability, it ultimately enhances return on assets over a two-year horizon by primarily reducing cost stickiness and secondarily improving asset turnover, with these mechanisms varying significantly across sub-sectors.
This study reveals that despite Ethiopia's legal mandate to allocate 90% of land lease revenues to infrastructure, Injibara City's compliance rate averages only 44.3% due to institutional weaknesses like poor budget utilization and systematic fund diversion to salaries, demonstrating that fiscal rules alone are insufficient without robust institutional mechanisms to ensure revenue translates into infrastructure outcomes.
This paper uses microsimulation to demonstrate that the inflation surge in Germany driven by the 2026 Middle East conflict constitutes a regressive supply-side shock, disproportionately reducing the purchasing power of low-income and elderly households while significantly increasing income inequality.
This study analyzes household income data from three forest circles in Chhattisgarh, India, and finds that non-timber forest produce (NTFP) income significantly reduces overall income inequality by 8.35%, acting as a progressive, redistributive livelihood source with varying equalizing impacts across different local contexts.
This study addresses the lack of methodological guidance for social sustainability by developing a framework for Absolute Social Sustainability Assessment (ASSA) that adapts absolute environmental logic to translate global social challenges into quantifiable, activity-level thresholds through explicit responsibility-sharing principles.
Drawing on Institutional, Technology Acceptance, and Tax Compliance theories, this study of 384 Ghanaian respondents reveals that taxpayer compliance behavior, tax authority digital readiness, and perceived system fairness directly drive revenue mobilization effectiveness from digital entities, a relationship further strengthened by a robust regulatory framework, thereby highlighting the critical need for capacity building and policy reform to optimize digital taxation in Ghana and similar emerging economies.
Using over two million administrative tax returns from Bangladesh's 2022–23 Assessment Year, this paper estimates effective personal income tax schedules to reveal that average tax rates remain low across most of the income distribution and rise primarily in the upper tail, demonstrating that the general slab schedule alone fails to reproduce observed tax–income relationships.
By analyzing 120 mature technologies, this paper demonstrates that a universal Bertalanffy-Richards process can accurately forecast S-curve technology diffusion decades in advance, revealing that solar and wind energy will likely reach global dominance by 2050 far sooner than current climate scenarios predict.
This study utilizes multiple difference-in-differences methods to demonstrate that PEPFAR consistently and favorably improved primary school enrollment in low- and middle-income countries, while its positive impacts on economic growth were method-dependent and its effects on employment rates remained inconclusive.
This paper utilizes a comprehensive real-time archive of U.S. economic data to challenge the Austrian business cycle theory's prediction of a specific sectoral sequencing during credit reversals, finding that while capital-goods sectors react differently than aggregates, the proposed ordering is not consistently observed in real-time data and the resulting sectoral signals lack sufficient specificity to reliably distinguish recessions from arbitrary dates.