Earning Disparities in Indo Gangetic Plain Region – Evidence from Periodic Labour Force Survey of India

Indian economy has experienced an enormous change in employment from the independence. Employment totally based on the skills and requirement of the profile gives contributing to major portion to our national income. However, the earning inequality in India has unfavorably obstructed underprivileged in accessing elementary needs like health and education. Periodic labour force survey (PLFS) conducted by National Statistical Office of India generates estimates on earning status at national and state level for both rural and urban sectors separately. This paper demonstrates disaggregate level disparities in earning distribution classified by gender and occupational categories in Indo-Gangetic Plain region of India which includes Bihar, Punjab, Haryana, Uttar Pradesh and West Bengal. This analysis helps in distinguishing the disparities in earning distribution between rural and urban sector in this region classified by gender and occupational categories which often masked at further down the level of disaggregation. This study of earning disparities is directly pertinent for measuring and monitoring the sustainable development goal 8 and 10 and expected to offer extraordinary evidence to policy-makers for recognizing the areas demanding additional consideration.

Considerations of “Related Party,” in Disguised Earning Distribution via Transfer Pricing

This study aims to evaluate the regulations regarding affiliated person subject to transactions violating the arm's length principle within the context of Distribution of Disguised Earning by Transfer Pricing. In Turkish Tax Laws, DDETP is regulated by Income Tax and Corporation Taxes Act. In these regulations, price or charges used in transactions with the affiliated persons are considered DDETP for real person, trader or corporation performing the transaction. Purpose of the regulations is to prevent the efforts of exclusion of earnings from the tax assessment in a disguised manner and minimizing tax assessment by assuming fees and charges against the arm's length principle in transactions with affiliated persons.

Empirical Research on Creative Human Capital of Family Enterprises: A Review Based on Sustainable Development

How to efficiently introduce creative human capital of family enterprises, disclose the relationship between creative human capital and profit, human capital, the quantity of labor, earning distribution relationship, knowledge accumulation & institutional innovation are big tasks for Chinese enterprises’ growth. We may find the relationship between sustainable development and creative human capital is single-directional, that’s to say, creative human capital of family enterprises improves the enterprises’ sustainable development.