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We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage in tax planning, this hypothesis is difficult to test with archival data. Our survey allows us to investigate reputational influences and, indeed, we find that reputational concerns are important—69 percent of executives rate reputation as important and the factor ranks second in order of importance among all factors explaining why firms do not adopt a potential tax planning strategy. We also find that financial accounting incentives play a role. For example, 84 percent of publicly traded firms respond that top management at their company cares at least as much about the GAAP ETR as they do about cash taxes paid and 57 percent of public firms say that increasing earnings per share is an important outcome from a tax planning strategy.

There are many challenges in recruiting and engaging participants when conducting research, especially with HIV-positive individuals. Some of these challenges include geographical barriers, insufficient time and financial resources, and perceived HIV-related stigma. This paper describes the methodology of a recruitment approach that capitalized on existing online social media venues and other Internet resources in an attempt to overcome some of these barriers to research recruitment and retention. From May through August 2013, a campaign approach using a combination of online social media, non-financial incentives, and Web-based survey software was implemented to advertise, recruit, and retain participants, and collect data for a survey study with a limited budget. Approximately US $5,000 was spent with a research staff designated at 20% of full-time effort, yielding 2034 survey clicks, 1404 of which met the inclusion criteria and initiated the survey, for an average cost of US $3.56 per survey initiation. A total of 1221 individuals completed the survey, yielding 86.97% retention. These data indicate that online recruitment is a feasible and efficient tool that can be further enhanced by sophisticated online data collection software and the addition of non-financial incentives.

The research was driven by the need to urgently address environmental issues in light of Pakistan’s fast industrialization. It aimed to examine the dynamics of policy success in environmental protection and contribute to the conversation on sustainable development. Therefore, the intervention of financial mechanisms in the adoption process was deemed inevitable to enhance its effectiveness. Financial incentives and disincentives were identified as pivotal intermediaries influencing the effectiveness of government actions promoting eco-friendly innovations in Pakistan. The presence or absence of these incentives significantly shaped individuals’ attitudes and behaviors toward adopting environmentally friendly technologies. To investigate these dynamics, a structured questionnaire was administered to 799 individuals, and data was analyzed using Smart-PLS, SEM, or partial least squares structural equation modeling and SPSS. The methodology details how these data were collected and processed, ensuring a robust analysis. The analysis revealed the crucial role of government policies, financial incentives, and disincentives in promoting sustainable product adoption in Pakistan. It extends the diffusion of innovation theory, emphasizing the critical influence of government intervention in promoting sustainable practices. By showing how well-planned financial mechanisms might increase the influence of environmental regulations, the study provides useful information for politicians. Policymakers can encourage the adoption of environmentally friendly technology and promote long-term economic growth by using these incentives and disincentives. Additionally, other developing nations encountering comparable environmental difficulties can use this research as a model to apply these solutions to their own situations. This research is unique in providing theoretical support and guidance for the government and other stakeholders to encourage individuals to engage actively in practical and empirically supported green product innovation and an economically efficient ecosystem. Furthermore, it enables the achievement of global sustainability goals by examining methods to improve the adoption of eco-friendly technologies. It offers a replicable framework for other regions facing similar challenges.

In this article, we present a Monte Carlo simulation (MCS) to estimate the total cost required to control the spread of the COVID-19 pandemic by financial incentives. One of the greatest difficulties in controlling the spread of the COVID-19 pandemic is that most infected people are not identified and can transmit the virus to other people. Therefore, there is an urgent need to rapidly identify and isolate the infected people to avoid the further spread of COVID-19. To achieve this, we can consider providing a financial incentive for the people who voluntarily take the COVID-19 test and test positive. To prevent the abuse of the financial incentive policy, several conditions should be satisfied to receive the incentive. For example, an incentive is offered only if the recipients know who infected them. Based on the data obtained from epidemiological investigations, we calculated an estimated total cost of financial incentives for the policy by generating various possible infection routes using the estimated parameters and MCS. These results would help public health policymakers implement the proposed method to prevent the spread of the COVID-19 pandemic. In addition, the incentive policy can support various preparations such as hospital bed preparation, vaccine development, and so forth.

In the French diagnosis-related group (DRG)-based payment system, both private and public hospitals are financed by a public single payer. Public hospitals are overcrowded and have no direct financial incentives to choose one procedure over another. If a patient has a strong preference, they can switch to a private hospital. In private hospitals, the preference does come into play, but the patient has to pay for the additional cost, for which they are reimbursed if they have supplementary private health insurance. Do financial incentives from the fees received by physicians for different procedures drive their behavior? Using French exhaustive data on delivery, we find that private hospitals perform significantly more cesarean deliveries than public hospitals. However, for patients without private health insurance, the two sectors differ much less in terms of cesareans rate. We determine the impact of the financial incentive for patients who can afford the additional cost. Affordability is mainly ensured by the reimbursement of costs by private health insurance. These findings can be interpreted as evidence that, in healthcare systems where a public single payer offers universal coverage, the presence of supplementary private insurance can contribute to creating incentives on the supply side and lead to practices and an allocation of resources that are not optimal from a social welfare perspective.

The goal of the research is to determine how compensation affects the safety behavior of truck drivers and consequently the frequency of traffic accidents. For this purpose, a survey was conducted on a sample of 220 truck drivers in international road transport in the EU, where the results of the Structural Equation Model (SEM) show that in the current state of the transport sector, financial and non-financial incentives have a positive impact on the work and safety behavior of drivers. Financial incentives also have an impact on drivers’ increased perception of their driving ability, while moving violations continue to have a major impact on the number of accidents. The proposed improvements enable decision-makers at the highest level to adopt legal solutions to help manage the issues that have been affecting the industry from a work, social and safety point of view for the past several years. The results of the research therefore represent an important guideline for improvements to the legislature as well as in the systematization of truck driver compensation within companies.

Financial incentives influence behavioural changes and the current review was done to assess the effectiveness of this intervention in improving HIV care continuum. We conducted systematic searches in MEDLINE, Cochrane library, ScienceDirect and Google Scholar from inception until July 2019. We carried out a meta-analysis with random-effects model quantifying inconsistency (I2) for heterogeneity and reported pooled Risk Ratios (RR) with 95% confidence intervals (CIs). A total of 22 studies with 38,119 participants were included. All the six outcomes showed better results in financial incentive arm compared to standard care with statistical significance in three outcomes—HIV testing uptake (pooled RR: 2.42; 95%CI 1.06–5.54; I2 = 100%), antiretroviral therapy (ART) adherence (pooled RR: 1.30; 95%CI 1.13–1.50; I2 = 44%), and continuity in care (pooled RR: 1.24; 95%CI 1.09–1.41; I2 = 86%). To summarize, financial incentives can be helpful in improving the uptake of HIV testing, ART adherence and continuity of care while it was better for achieving viral load suppression among studies conducted in high-income countries.

Reducing tobacco usage has been identified as an urgent national health priority, being the leading cause of preventable death and disability in Australia. The Incentive to Quit (I2Q) pilot aims to reduce the harms associated with smoking and vaping by training health professionals on delivering brief smoking cessation advice, and providing eligible smokers/vapers with financial incentives, use of the Quitline counselling service, and pocket-sized resources with content tailored to help support quit attempts at different stages of the participant’s journey. A qualitative evaluation of the I2Q intervention will be undertaken throughout the program period via one-on-one interviews with a subset of health professionals and participants (smokers/vapers) of the I2Q program, along with key community stakeholders, to identify how the service can be improved. Interviews of approximately 45–60 minutes will be conducted either face-to-face or via telecommunication, and a moderator guide will be used to direct the interview. Interview transcripts will be coded through both inductive and deductive thematic analyses by two independent coders.

Background In 2012, the Ministry of Health and Social Welfare (MOHSW), Tanzania, approved national guidelines and training materials for community health workers (CHWs) in integrated maternal, newborn and child health (Integrated MNCH), with CHWs trained and deployed across five districts of Morogoro Region soon after. To inform future scale up, this study assessed motivation and satisfaction among these CHWs. Methods A survey of all CHWs trained by the Integrated MNCH Programme was conducted in the last quarter of 2013. Motivation and satisfaction were assessed using a five-point Likert scale with 29 and 27 items based on a literature review and discussions with CHW programme stakeholders. Exploratory factor analysis was conducted to identify motivation and satisfaction determinants. Results Out of 238 eligible CHWs, 96 % were included in the study. Findings showed that respondents were motivated to become CHWs due to altruism (work on MNCH, desire to serve God, work hard) and intrinsic needs (help community, improve health, pride) than due to external stimuli (monetary incentives, skill utilization, community respect or hope for employment). CHWs were satisfied by relationships with health workers and communities, job aids and the capacity to provide services. CHWs were dissatisfied with the lack of transportation, communication devices and financial incentives for carrying out their tasks. Factors influencing motivation and satisfaction did not differ across CHW socio-demographic characteristics. Nonetheless, older and less educated CHWs were more likely to be motivated by altruism, intrinsic needs and skill utilization, community respect and hope for employment. Less educated CHWs were more satisfied with service and quality factors and more wealthy CHWs satisfied with job aids. Conclusion and recommendations A combination of financial and non-financial incentives is required to support motivation and satisfaction among CHWs. Although CHWs joined mainly due to their altruistic nature, they became discontented with the lack of monetary compensation, transportation and communication support received. With the planned rollout of the national CHW cadre, improved understanding of CHWs as a heterogeneous group with nuanced needs and varied ambitions is vital for ensuring sustainability.

India has seen some of the most damaging social and environmental effects of air pollution in recent times. It has also committed at the COP 21 in Paris to help reduce global warming. Following this voluntary agreement, India plans to increase the share of electric vehicles to 30% of total vehicles sold by 2030 to reduce air pollution. This paper studies the major financial incentives and policy measures undertaken since 2015 as part of the EV policy and views it through the lens of the Environmental Policy Framework, which considers five major types of instruments: Regulations and Standards, Green Taxes, Incentives, and Subsidies, Carbon Credits and Voluntary Negotiations. Another instrument called ‘Information Dissemination Measures’ is added to this framework to help evaluate the current EV policy. We find that while there are good financial incentives, to begin with, charging infrastructure and research in battery technology needs to be increased in India. There is also an urgent need to improve communication and awareness about EVs and their role in the reduction of pollution to help overcome the hesitancy in adopting this new technology.