scholarly journals The Evolution of the Earnings Distribution in a Volatile Economy: Evidence from Argentina

2021 ◽  
Author(s):  
Julio Blanco ◽  
Bernardo Diaz de Astarloa ◽  
Andres Drenik ◽  
Christian Moser ◽  
Danilo Trupkin
Keyword(s):  
Earnings Distribution

scholarly journals Heterogeneous Scarring Effects of Full-Year Nonemployment

2017 ◽  
Vol 107 (5) ◽  
pp. 369-373 ◽  
Author(s):  
Fatih Guvenen ◽  
Fatih Karahan ◽  
Serdar Ozkan ◽  
Jae Song
Keyword(s):  
Social Security ◽  
Low Income ◽  
Social Security Administration ◽  
Earnings Distribution ◽  
Employment Effects ◽  
Long Period ◽  
Earnings Losses ◽  
The Social ◽  
Scarring Effects

Drawing on administrative data from the Social Security Administration, we find that individuals that go through a long period of non-employment suffer large and long-term earnings losses (around 35-40 percent) compared to individuals with similar age and previous earnings histories. Importantly, these differences depend on past earnings, and are largest at the bottom and top of the earnings distribution. Focusing on workers that are employed 10 years after a period of long-term non-employment, we find much smaller earnings losses (8-10 percent). Furthermore, the large earnings losses of low-income individuals are almost entirely due to employment effects.

scholarly journals Public sector pay gap in Serbia during large-scale privatisation, by educational qualification

2012 ◽  
Vol 57 (192) ◽  
pp. 7-24 ◽  
Author(s):  
Jelena Lausev
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Educational Level ◽  
Large Scale ◽  
Economic Transition ◽  
Pay Gap ◽  
The Public ◽  
Earnings Distribution ◽  
Educational Qualification ◽  
Financial Position

The paper explores the effect of large-scale privatization of public sector activities on public-private sector pay differential, for groups of workers according to educational qualification on average and across the pay distribution in Serbia, from 2004 until 2008. The paper finds that both unskilled and skilled men and women in the public sector saw significant improvements in their financial position relative to their private sector counterparts with the progress of the economic transition. The results showed that the size of the public sector pay premium declines both with higher educational level and higher percentile of earnings distribution. This indicates, between and within groups, the inequality-reducing feature of the public sector pay determination.

scholarly journals Who will Bear the Brunt of Lockdown Policies? Evidence from Tele-workability Measures Across Countries

2020 ◽  
Vol 20 (88) ◽  
Author(s):  
Mariya Brussevich ◽  
Era Dabla-Norris ◽  
Salma Khalid
Keyword(s):  
Economic Activity ◽  
College Education ◽  
Emerging Countries ◽  
Market Selection ◽  
Differential Impact ◽  
Ability To Work ◽  
Earnings Distribution ◽  
Work From Home ◽  
Use Of Technology ◽  
The World

Lockdowns imposed around the world to contain the spread of the COVID-19 pandemic are having a differential impact on economic activity and jobs. This paper presents a new index of the feasibility to work from home to investigate what types of jobs are most at risk. We estimate that over 97.3 million workers, equivalent to about 15 percent of the workforce, are at high risk of layoffs and furlough across the 35 advanced and emerging countries in our sample. Workers least likely to work remotely tend to be young, without a college education, working for non-standard contracts, employed in smaller firms, and those at the bottom of the earnings distribution, suggesting that the pandemic could exacerbate inequality. Crosscountry heterogeneity in the ability to work remotely reflects differential access to and use of technology, sectoral mix, and labor market selection. Policies should account for demographic and distributional considerations both during the crisis and in its aftermath.

scholarly journals Evaluation of advance dividend from an distinguised profit distribution: An accounting and tax examinationÖrtülü kazanç dağıtımı açısından kâr payı avansının değerlendirilmesi: Muhasebe ve vergi açısından bir inceleme

2017 ◽  
Vol 14 (4) ◽  
pp. 5027
Author(s):  
Ahmet Cemkut Badem ◽  
Yavuz Kılınç
Keyword(s):  
Full Text ◽  
Transfer Pricing ◽  
English Abstract ◽  
Public Ownership ◽  
Public Companies ◽  
Dividend Payment ◽  
Profit Distribution ◽  
Earnings Distribution ◽  
Public Company ◽  
Interim Period

Advance dividend is the process of distributing dividends to shareholders in advance through the interim period profit of the companies. While the dividend payment is accepted to be made only by company of public ownership, it has been approved to be used by non-public companies as well as the Turkish Code of Commerce numbered 6102. This study provides explanations for the calculation and recognition of profit advance dividends by utilizing the data of IPEK A.Ş., which is non-public company, and the application of implicit earnings distribution provisions through transfer pricing especially for recalled advance dividends.Extended English abstract is in the end of Full Text PDF (TURKISH) file.ÖzetKâr payı avansı, işletmelerin ara dönemde elde etmiş oldukları kârlar üzerinden ortaklara önceden temettü dağıtması işlemidir. Kâr payı avansı sadece halka açık anonim şirketler tarafından yapılması kabul görürken 6102 sayılı Türk Ticaret Kanunu’nun yasalaşması ile birlikte halka kapalı anonim şirketler tarafından da kullanımı kabul edilmiştir. Yapılan bu çalışmada, halk açık olmayan İPEK A.Ş.’nin verilerinden yararlanılarak avans kâr payı tutarının hesaplanması, muhasebeleştirilmesi ve özellikle geri çağrılan avans kâr payına yönelik transfer fiyatlandırması yolu ile örtülü kazanç dağıtımı hükümlerinin uygulanmasına yönelik açıklamalara yer verilmiştir.

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