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The economic crisis experienced by many developed countries over the past decade saw the emergence of the phenomenon of so-called recovered firms (RFs), or employee buyouts of failed capitalist firms (CFs). While it is obvious that one of the objectives sought by these workers is to keep their jobs, the subsequent performance of these firms is unclear. Are RFs more likely to fail than other worker managed firms (WMFs) or than CFs? Do RF workers get higher incomes than their peers in other WMFs or in CFs? This analysis is based on a linked employer–employee panel data set from Uruguayan social security administrative records. The main findings are that RFs survive longer than other WMFs or than CFs. However, RF workers receive incomes lower than those of their peers at other WMFs or at CFs. This income differential is explained partly by a brain drain process and specific human capital losses.

Gender and development can no longer be conceptualised outside of economics and income for livelihoods, particularly for women. As a yardstick for evaluating sustainable development in any country or setting, earnings based particularly on gender have much bearing in ascertaining progression and equality between men and women. This is because women represent and account for over 50 per cent of the world’s population, in which only about 50 per cent of women unfortunately participate in the labour force, compared to the 80 per cent of men. The study investigated gender equality in non-governmental organisations (NGOs) using a qualitative research approach in the form of a case study of an international non-governmental organisation (INGO) which is a development agent and carries or advances Agenda 2030 as part of its existence. The study used interviews and observations as data collection tools with a sample size of twenty (n=20) participants. This study is framed according to the socialist feminist theory. The study unearths that to some extent, gender does have a bearing and plays a role in earnings or remuneration in the workplace since, in some instances, it was discovered that women doing the same work and having a high level of education earned less than their male counterparts. Thus, earnings are gendered; women earn less than males and are not considered for promotions. The study recommends the policy reviews, gender mainstreaming, and embracing gender equality. The study further recommends making sure that all citizens, from ground level are re-socialised, empowered, and aware of the importance of embracing gender equality in society to overcome other disparities in education, health, finance, and technology, together with cultural and social impediments that continuously undermine women’s potential, participation, and empowerment.

In the Brazilian domestic sphere, more research is needed to address the perspective of migratory commuting associated with differentials in earnings from work, especially in the Northeast region. Therefore, this article aims to analyze the income differentials from formal work among commuting migrants from the Brazilian Northeast Region in 2009 and 2019, based on RAIS data and the use of the method of Quantile Regressions. The results showed that the characteristics of gender, race/color, length of employment, and education corroborate income differentials in the Northeastern labor market among commuters. It was verified that the positive effect on income was more remarkable, in both years, for white men with more than ten years of experience in the job and a higher level of education (master's and doctorate), mainly in the higher quantiles of the conditional distribution salary.

PurposeThe objective of this work was to analyze the income differential of the rural–urban worker in relation to the rural–rural worker and in relation to the urban–urban worker in the Brazilian labor market. Two databases were used, the 2005 and 2015 PNADs (Pesquisa Nacional Por Amostra de Domicílios).Design/methodology/approachThe methodology is the decomposition approach proposed by Firpo et al. (2007, 2009). This method adopts estimates of unconditional quantile regressions, based on the concepts of influence function and recentered influence function (RIF).FindingsAmong the main results, income differentials were shown to benefit the urban–urban worker when compared to the rural–urban worker, and income differences to the benefit of the rural–urban workers, when these were compared to the rural–rural workers. The educational variable was relevant in explaining the income disparity and expressing increasing effects in the higher quantiles.Originality/valueThe methodology used in this work is considered recent in the literature as it is based on the RIF regression (Firpo et al., 2007, 2009). The main advantage of this method is the possibility of assigning a “composition effect” and a “wage structure effect” for each variable that determines the level of income at different points of the income distribution.

International human trafficking is a growing problem, driven by conflict, forced migration, and increasing numbers of refugees. Using data from the US Department of State's Trafficking in Persons reports, we study human trafficking in the context of three possible explanatory variables: a common language, cost of transportation, and difference in national median income. All three factors are predictive of trafficking flows. These findings provide useful information for mitigation policies.

Agricultural production in Brazil has increased in recent decades. Despite this, the rural population continues to face income inequality. Policies targeting this issue, such as rural credit, have been implemented during this period. This study estimates the influence of credit on income inequality in Brazilian rural areas. Results suggest that the family farming credit program (PRONAF) is not associated with increase in inequality. However, access to rural credit from sources other than PRONAF has led to greater household income inequality. Results also indicate that greater levels of education and access to rural extension have boosted the effect of credit on income.

Purpose The purpose of this paper is to identify the determinants of China’s rural households’ non-farm participation. The authors pay special attention to the effect of potential income differential on this participation. Design/methodology/approach The data used in this study come from a household survey conducted in Hubei Province. The authors estimate participation equation and income equation, respectively, then introduce potential income differential simulated in participation equation to examine its effect on non-farm participation. Findings Potential income differential serves as the major pull factor that favors non-farm participation. Education, proximity to a city and specialized commercial farming are crucial in helping rural households to participate in non-farm production; while the land shortage or the labor surplus act as the push factor in non-farm participation. Better quality of land reduces the household’s propensity to participate in non-farm activities. Moreover, the income gap between households that participate in non-farm activities and pure farmers is mainly determined by the differences in household characteristics. Originality/value The authors use the method of “switching regression and structural probit” to examine the impact of potential income differential on non-farm participation, and simulate the response of the participation probability to the change of potential income differential. The authors also analyze the sources of income gap between non-farm and farm households using Oaxaca decomposition.

In this study, we examined the effect of contact use on the gender earnings gap in urban China, by taking into account the existence of self-selection effect. We theorised two sources of individuals’ self-selected job obtainment behaviour; namely, the structuralised gender-segregated employment environment and one’s internalisation of the structural constraints. Based on data collected from the highly marketized Chinese city Xiamen, our estimations from the Endogenous Switching Regression model show that there is indeed a significant tendency, in which women with marketable qualifications use social contacts to find jobs, even though their obtained income would have increased significantly had they chosen not to rely on contacts to find jobs. Men enjoyed premiums from their job search strategies, whether they relied on contact use or not.

This study provides empirical evidence of tax-induced profit-shifting by multinational corporations (MNCs) operating in Morocco, an underexplored developing country context characterized by notable tax arbitrage potential. Using a micro-level panel dataset of foreign-owned subsidiaries from 2014 to 2023, we employ a pseudo-ordinary least squares (POLS) framework to examine how corporate income tax (CIT) differentials affect subsidiaries’ earnings before interest and taxes (EBIT). The results indicate that higher CIT differentials significantly reduce reported profits, supporting the indirect evidence on corporate profit-shifting behaviour. Our findings also document that the effect of the CIT differential on EBIT is moderated by firm capitalization. However, contrary to investment distortion theory, subsidiaries do not reduce investment in response to higher effective capital costs. This study also assesses the impact of Morocco’s implementation of BEPS, the COVID-19 shock, and institutional quality indicators on subsidiaries’ reported EBIT. The findings highlight the strategic role of capital structure and governance in shaping MNCs’ tax-motivated behaviour. This study contributes to the literature on international taxation and corporate finance and offers important policy implications for developing economies seeking to balance revenue integrity, investment incentives, and robust anti-avoidance enforcement.

The work has approved the methods of partial economic evaluation of lands by the indicators of yield capacity of agricultural crops, payback of expenditures and differential income for a typical agricultural enterprise, located on the territory of the natural-agricultural province of the Western Forest-steppe. The research supplies proposals concerning improvement of the methods of economic evaluation of lands in Ukraine on the example of the indicators of economic evaluation of the land use at the farming enterprise “GREEN GARDEN”. The indicators are used for the growing of agricultural crops, planning their yield capacity, comparison of the economic fertility of soils and determination of the economic results of growing agricultural crops under the current production conditions in a defined working area.The research proposes the optimization of land-use management, applying a metrical game on the basis of indicators of the economic evaluation of lands to define the optimal share of agricultural crops in crop rotation. This method can be used to optimize land use in any region. Application of mathematical modeling by indicators of differential income ensures that maximum gross income is obtained under the mixed strategy of the game on better and worse soils in the enterprise.