📈 Category

econ

1816 papers

📈 economics

The Professional Intermediation Paradox in Tax Auditing: The Suppression Effect of Perceived CPAs’ Role on the Perceived Effectiveness and Fairness of the Tax Audit System

This study explores a statistical suppression pattern in survey data from Turkish CPAs, suggesting that while perceived tax-audit importance positively influences views on system effectiveness and fairness, the CPAs' perceived professional role acts as a suppressor variable, leading to the proposal of a "professional intermediation paradox" as a non-causal interpretive framework for future research.

Alper KILIÇASLAN, Gazi SONKUR2026-09-03
📈 economics

The Earned Income Tax Credit and Nonresident Fathers’ Contributions to their Children

Using data from the Future of Families and Child Wellbeing Study, this paper finds that a more generous Earned Income Tax Credit (EITC) is associated with increased informal cash and in-kind support from nonresident fathers who live with other children, suggesting positive spillover effects that support expanding EITC eligibility to nonresident parents.

Alexandra Haralampoudis, Anna Ko, Lenna Nepomnyaschy, Daniel P. Miller, Maureen Waller2026-09-03
📈 economics

An Empirical Analysis of Business Cycle Fluctuations and Trend GDP Growth across Developed Economies

This paper demonstrates that an empirically-grounded endogenous macroeconomic model, driven by financial factors and intertemporal consumption smoothing, outperforms traditional RBC and DSGE-NK models in capturing the complex business cycle and trend dynamics of developed economies by naturally replicating key statistical features like fat tails and autocorrelation without relying on excessive exogenous error terms.

Giulio Giuseppe Colazzo2026-09-03
📈 economics

Macroeconomic amplification of climate change damages: modeling the role of socioeconomic drivers

This paper demonstrates that integrating socioeconomic drivers and capital accumulation dynamics into climate-economy models reveals that macroeconomic feedbacks can amplify climate change damages by 25–50% globally (and up to 80% in some regions), significantly altering total economic losses and their regional distribution beyond what direct damage functions predict.

Yann Gaucher, Céline Guivarch, Florian Leblanc2026-09-02
📈 economics

Unequal Gains from Circular Economy Adoption: Firm-Size Heterogeneity in Cost Effects across Europe

This study utilizes firm-level data from 27 European countries to demonstrate that while Circular Economy adoption generally reduces production costs, the specific benefits vary by firm size, with large firms achieving the highest overall probability of cost reduction and micro firms gaining the most from each additional practice, all following a concave dose-response pattern where early, low-cost actions yield the largest returns.

Francesco Aiello, Laura Piluso, Valeria Pupo2026-09-02
📈 economics

Cultivating Resilience: The Impact of High-Standard Farmland Construction on Agricultural Economic Adaptability in China

This study demonstrates that China's high-standard farmland construction policy significantly enhances agricultural economic resilience by facilitating land scale economies, promoting technological progress, and deepening labor division, with particularly strong effects in non-major grain-producing, less developed, and low-marketization regions.

Cong Liu, Long Qian, Min Xu2026-09-02
📈 economics

Digital Dividend or Digital Divide? The U-Shaped Effect of Artificial Intelligence on the Urban-Rural Income Gap

This paper combines a theoretical general-equilibrium model with empirical evidence from Chinese cities to demonstrate that artificial intelligence's impact on the urban-rural income gap follows a U-shaped trajectory, initially narrowing the gap through innovation-mediated convergence before eventually widening it, with the turning point influenced by government spending and absent in resource-dependent regions.

Weiping Wang, Jianping Jing, Jingjing Ma2026-09-02
📈 economics

Inferential Analysis and Predictive Modeling of Wages in Brazil: Empirical Evidence from RAIS Administrative Records (2010–2023)

Using Brazilian RAIS administrative data from 2010 to 2023, this study combines inferential statistics and predictive modeling to reveal persistent structural wage inequalities, demonstrating that gender and racial disparities widen significantly at higher wage percentiles and are driven largely by unexplained differentials, while ensemble methods outperform traditional regression in predicting earnings.

Walter Soares Antonio Junior, Murilo Couto de Oliveira, Raphael Franco Chaves, Edfram Rodrigues Pereira, Paulo Henrique (…)2026-09-02
📈 economics

AI-Augmented Predictive Business Intelligence Capabilities and Sustainable Supply Chain Performance Through the Serial Mediating Roles of Data-Driven Decision-Making and Inventory and Demand Visibility in Community Pharmacies

This study demonstrates that in community pharmacies, AI-augmented predictive business intelligence capabilities enhance sustainable supply chain performance not directly, but through a serial mediation pathway where they first foster data-driven decision-making, which subsequently improves inventory and demand visibility.

Khalid Thaher Amayreh, Zaid Megdad, Yousef Ahmad Yousef Alarabiat, Younes Megdadi2026-09-02