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The past two decades in Eastern Europe and the former Soviet Union have been times of tremendous change, with countries undergoing rapid transformation from centrally-planned to market-oriented economies. While poverty increased during the initial years of transition, primarily on account of the sharp economic contraction, the resurgence of economic growth in the region since 1998 has resulted in a rebound in household incomes and living standards. Data from the 2006 Life in Transition Survey (LiTS)—a joint initiative of the European Bank for Reconstruction and Development and the World Bank—provides a unique opportunity to investigate the extent to which citizens of ECA countries are satisfied with their lives and with the performances of their governments, and to study key factors influencing their outlook in a systematic way across all countries of the region. The main objective of the LiTS was to assess the impact of transition on people, covering four main themes. First, it collected personal information on aspects of material well-being, including household expenditures, possession of consumer goods such as a car or mobile phone, and access to local public services and utilities. Second, the survey included measures of satisfaction and attitudes towards economic and political reforms as well as public service delivery. Third, the LiTS captured individual 'histories'—key events and episodes that may have influenced their attitudes towards reforms, and information on family background, employment, and coping strategies. Finally, the survey also attempted to capture the extent to which crime and corruption are affecting peoples' lives, and the extent to which individuals' trust in other people and in state institutions has changed over time.

我國與其他國家締結之租稅協定，具有國內法效力，且屬於特別法性質，倘若租稅協定對於營業所得之來源地標準，有特別規定時，應優先適用之（所得稅法第124條）。關於營業所得之來源地標準，租稅協定範本僅規定在境內營業，至於境內營業之判斷標準，日本立法例以往採取「實質經濟活動地點」是否在國內作為判斷基準，包括應考量貨物所在地、締約地，以及重要締約過程地點等因素。美國立法例為統一簡便管理，使徵納雙方便於遵循，原則上採取「法律上所有權移轉地點」，作為判斷基準。德國及日本立法例，參照OECD租稅協定範本第7條規定：「無常設機構，則無課稅」之課稅法則，對於營業所得之境內來源所得判斷標準，原則上採取「常設機構」標準，以歸屬於境內常設機構之營業所得，才作為境內來源所得之課稅範圍。在跨越境內及境外之營業活動，取得之混合來源所得，應按照比例分配其境內外之來源所得。如果無法明確劃分生產與銷售之價值貢獻時，則導入推計課稅之法理。亦即依據納稅義務人提供之資料為基礎，按照獨立企業原則進行推計課稅。

In 2008, Sweden introduced a policy change to limit the number of days for sickness benefits (SB). This study aimed to elucidate the characteristics of those who reached the maximum entitlement period for receiving sickness benefits (MEPSB) and their future main source of income. Methods: All 5,309,759 individuals, aged 20–63 and residents of Sweden in 2009 were followed from July 2008 to July 2010 regarding SB-days and date of MEPSB and then categorised into three groups: I) no SB-days, II) ongoing SB-days, and III) MEPSB. Mean numbers of SB-days 2.5 years before and 2 years after the policy change and main source of income in 2011 were assessed. Associations between sociodemographic factors, occupation and paid work as main source of income were estimated by odds ratio (OR). Results: A total of 0.7% reached MEPSB in 2010. The mean numbers of SB-days before and after the policy change were higher in the MEPSB group than in the other two groups. In the MEPSB group, 14% had their main source of income from paid work in 2011; this was more common among women born in Sweden (OR = 1.29), people living with a partner and children (women OR = 1.29; men OR = 1.48), and those with occupations representing high educational levels. Conclusions: One out of seven individuals with MEPSB in 2010 had their main source of income from paid work in 2011, although they had a long-term SB before and after the policy change. Further research is warranted to address the long-term effects of this policy change.

The purpose of the study was to investigate and determine the role of households in beef production on the basis of the generalization of theoretical provisions and the analysis of analytical data. In the course of the research it was revealed that in Ukraine, in the market conditions of management, an important role was given to entrepreneurship. There are three main groups of agricultural producers in Ukraine: agricultural enterprises, farms and households. The dynamics of cattle in terms of farm categories is shown. The main factors influencing the reduction of cattle and beef production in the current economic conditions have been identified. The structure of beef production is analyzed and the main producers are identified. It is difficult to estimate the role of households in beef and veal production. The main problem of the beef and veal market is the reduction of the commercial attractiveness of the livestock industry, which leads to a reduction in the number of cattle and, consequently, a reduction in meat production. The development of beef production in households is substantiated. In general, for most rural households engaged in cattle breeding in Ukraine and developing countries, livestock production was a source of food and cash, a means of survival.

Tree crop diversification becomes a common component of farmers strategies to diversify their sources of income, to deal with price fluctuation and also to adapt to a changing environment. This study examined farmers activity in tree-crop diversification and factors that encourage rural households in tree planting. A combination of household interviews and participatory field surveys was conducted to collect primary data. Data was analyzed descriptively and quantitatively. The results show that farmers mainly engaged in planting trees with agroforestry system, even there were also some people who develop trees with monocultures system. The tree species most developed in the research area are Magnolia champaca, Azadirachta excelsa, and Anthocephalus cadamba. The diversification decisions of communities depends on age, education level, the number of family members, expenses, and assets. Farmers who have wider landholdings and relatively have high incomes will be more interested in doing tree crop diversification on their land. Of the households surveyed, the respondents have the main job as a farmer in which the average age was 50 years old and the majority had education level up to elementary school and junior high school. The average expense of the respondents was 1.437 million rupiah per month in which the average of land holding is 2.68 hectares. In southern Sumatra, farmers try to mix some tree-crop in their land in order to increase their income, to get cash income in different time (maintaining food security), and reduce some risks because the changes of environment, market and policy. Therefore, this practice can provide economic resilience for farm households.

Countries everywhere are divided into two distinct spatial realms: one urban, one rural. Classic models of development predict faster growth in the urban sector, causing rapid migration from rural areas to cities, lifting average incomes in both places. The process continues until the marginal productivity of labor is equalized across the two realms. The pattern of rising urbanization accompanying economic growth has become one of the most visible and self-evident empirical facts of development across the world, with almost 200,000 people making the rural-to-urban trek every day, according to the United Nations. Cities across the world are powering growth, development, and modernization. The study then takes a close look at Diepsloot, a large township in the Johannesburg Metropolitan Area, to bring out more vividly the economic realities and choices of township residents. Although atypical in many ways, by the virtue of being newer, poorer, and more informal, with a bigger concentration of migrants (many of them foreign nationals), than the historically established townships, Diepsloot also retains many of the economic characteristics of South African townships: Issues of joblessness, uneven access to basic public services, and overwhelming levels of crime and violence are almost as pervasive in Diepsloot as they are in other T&IS. At the same time, an emergent informal sector more visibly pervades the township than seen in the average township, which makes it a particularly useful place to study in order to develop an understanding of the kinds of economic activities that are feasible in townships. It focuses particularly on the nature of business activity in the township, the key investment-climate constraints faced by its firms, income and expenditure patterns across households, and some aggregative social and human indicators. In a first attempt of its kind for a township, the report also develops a Social Accounting Matrix (SAM) of Diepsloot for a comprehensive and consistent picture of the place, including the circular flow of income within the township, the nature of its interaction with the rest of the South African economy, and a simple multiplier analysis of its economy.

We analyzed the changes in, and sources of, income for the elderly from 1989 to 1999 using data from The Survey of the Health and Living Status of the Elderly in Taiwan (Bureau of Health Promotion, 2009). Monthly monetary income was higher in 1999 than 1989, and was higher for males than females. Approximately half of the females stated that money from private income was their main source of income and their income from employment, savings, and investments was lower than that of males. The number of elderly whose main source of income was a government allowance, in the form of social security, increased in the 10-year period with twice as many females being dependent on this source of income as males. The results suggest that there is a connection between low monetary income and so-called affection income as the main source for the elderly. Those receiving financial support from sources including private income and other relatives, had much lower monetary income than those who relied on employment, retirement pension, or savings.

The foreign share of the worldwide income of U.S. multinational corporations (MNCs) has risen sharply in recent years. Data from a panel of 754 large MNCs indicate that the MNforeign income share increased by 14 percentage points from 1996 to 2004. The differential between a company's U.S. and foreign effective tax rates exerts a significant effect on the share of its income abroad, largely through changes in foreign and domestic profit margins rather than a shift in sales. U.S.-foreign tax differentials are estimated to have raised the foreign share of MNC worldwide income by about 12 percentage points by 2004. Lower foreign effective tax rates had no significant effect on a company s domestic sales or on the growth of its worldwide pre-tax profits. Lower taxes on foreign income do not seem to promote \"competitiveness. \"

This paper examines the prevalence and correlates of depressive symptoms among older persons of Punjab, the largest Province of Pakistan. Data were gathered from 4191 older persons aged 60+ using Probability Proportional to Size (PPS) of population. A version of the CES-D Scale adapted for low-literate populations was used to measure self reported depressive symptoms. Various independent factors, including socioeconomic factors, self-reported health conditions, and functional impairments were examined to see their net effect on depressive symptoms among older persons. Results of logistic regression analysis showed that region, area, living index, independent source of income, self-reported health conditions, and functional impairment were significant factors affecting self-reported depressive symptoms among older persons in Punjab. An important cross-cultural difference was a lower risk of depressive symptoms among older women, which may reflect the buffering effects of family co-residence and the position of seniors in extended families.

This book presents the results of the study 'New Approaches for Improving the Development Outcomes of the Extractive Industry in Peru: Improving Impacts on Women in Poverty and Their Families.' In recent years, large amounts of 'development assistance' in the form of infrastructure and social programs have been made available to communities across Peru as a result of the presence of extractive industry (EI) companies. These funds have come through corporate-managed social programs; royalties; the tax on EI profits, which is redistributed through the various canons; trust funds; and the voluntary contribution, which was recently introduced. With increasing extractive industry presence, and a decreasing supply of international cooperation aid to Peru, 2 as of 2006, funds from the mining canon alone outstripped international cooperation aid to Peru. While recent commodities fluctuations have reduced company profits, and therefore taxes, canon, and voluntary contributions by companies, these payments are still very significant and are greater than international cooperation aid. Although it is hard in the current international economic climate to make clear projections, funding resources originating from mining in Peru will continue to be key to the development of the poorer communities surrounding the mining operations. One important way in which EI companies and local governments responsible for administering the oil, gas, and mining canons could significantly improve their development outcomes would be to make sure that their development assistance approaches have a stronger influence on women-particularly women from poorer families, who are the least likely to be able to take advantage of the employment opportunities and other benefits offered by the company's presence.