An Uneven Impact of Emerging Technologies on Taxpayers With Various Income Levels Audited by the IRS: Empirical Evidence From an AI Technology Application and Regression Models

This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collectively, tax compliance). We employed the Gradient Descent optimization algorithm, an artificial intelligence (AI) technology application, to scrutinize the connection between the quality of US tax filings and the development of emerging technology, among other contributing factors. Additionally, we utilized multiple linear regression to evaluate the relationships between dependent variables, specifically IRS audit rates and the no-change rate at different income levels,1 and several independent variables, including a proxy for emerging technology in the form of tax software. Our findings reveal that while emerging technology significantly impacts tax compliance within the IRS and taxpayers’ performance, its effects vary across income groups. Notably, emerging technology seems to confer greater advantages to higher-income individuals compared to their lower-income counterparts. These study results hold considerable policy implications for government decision-makers in promoting the adoption of emerging technology among lower-income taxpayers.

Digitalization’s Effects on Income Growth and Distribution-Evidence from the CHDES Database

Using the CHDES database,we created the CIDI to comprehensively quantify digital adoption at the individual level and examine digitalization’s impact on individual income.Empirical analysis results indicate that increasing the CIDI by one standard deviation(0.13)improves individual income by 5.93 percentage points,which remains true after a series of endogeneity and robustness tests.In the heterogeneity analysis,we discovered that when digital adoption grows,residents in the countryside and county seats can earn more money through internet business operations and other channels.This helps to decrease the urban-rural income divide,but it has also pushed those digitally skilled into high-paying sectors,widening the income gaps between sectors.In the mechanism analysis,we developed an income function that takes into account the individual level of digitalization to show that digitalization can boost income by increasing working hours or labor participation and adjusting the portfolio of individual material,human,and social capital.In this paper,we have expanded the system for measuring the individual levels of digitalization by offering basic data,research methodology,and policy suggestions for the digital economy’s inclusive development.

Study on the Impact of Collective Commercial Construction Land Entering the Market on Rural Residents’Income:Taking Deqing County,Zhejiang Province as an Example

The entry of collective construction land for business purposes is an important measure for deepening the reform of the rural land system,promoting the flow of urban and rural factors,and realizing rural revitalization.Since the production of the first batch of pilot projects in 2015,33 county-level cities have participated in the pilot policy by 2023.Deqing County,Zhejiang Province,as the first area to participate in the pilot project,aims to achieve more fruitful results.This paper first examines how promoting farmers’income through the market entry of agricultural land can be achieved,then uses the synthetic control method to quantitatively study the impact of collective operational construction land on farmers’income using panel data from 2011 to 2019,and finally proposes relevant suggestions from the perspective of system reform.

Empirical Study on the Effect of Abolishing Agricultural Tax on Farmers' Income

The panel dataset which covered the socio-economic data of 31 provinces （municipalities and autonomous region） in China from 2000-2007 was used to do empirical analysis on the effect of abolishing agricultural taxes on farmers＇ income by referring to the fixed effect estimation method. It found that the abolition of agricultural taxes increased farmer＇s net income per capita by 2%. Combining with the results of empirical analysis, related policy suggestions were put forward to increase farmers＇ income.

The Countermeasures and Researches on Improving Farmers' Incomes of Shaanxi Province in the New Period

Combining the relative agricultural statistics from 2000 to 2009, the paper selects 20 major variables to carry out the analyses of factors. Through the component matrix, 3 common factors can be gained. They are investment on agricultural production, development of the second and the third agricultural industries and policies. On the basis of these 3 common factors, the paper suggests on how to improve farmers' incomes. Such as improving farmers' agricultural management incomes, improving farmers' salary and strengthening the construction of policies and so on.

Empirical Analysis on the Influencing Factors of the Net Income of Farmers——A Case of Hebei Province, China

According to the relevant data of farmers' net income from the Hebei Statistical Yearbook 2009, seven indicators are selected covering regional gross production x1, the total output of the primary industry x2, the number of the people employed x3 and the number of the large livestock at the end of year x4 and so on, to analyze the factors that affect the per capita net income of farmers. The results show that the regional gross production x1 is in positive proportion to the total output value of the primary industry and the influneces are great; the total output value of the non-agricultural industry x5 and the local financial expenditure x6 are the important factors that affect the income of farmers; though the total value of rural residents'fixed investment x7 is in positive proportion to the income of farmers, the degree is not so great; the regression coefficient of the number of people employed x3 and the number of the large livestock at the end of year x4 is negative and the number of people employed x3 is a positive correlation to the net income of farmers. Based on the above analysis, the countermeasures on improving the income of rural residents are put forward: firstly, optimizing the rural indutrial structure, promoting the developement of the primary industry and improving the regional total output of production; secondly, expanding the development channel of non-agricutlural economic and attracking the rural surplus laborers; thirdly, enlarging the local financial expenses and Expanding the developmental space of the three agricultural issues concerning peasants, countryside and agriculture.

Analysis on Consumption Behavior of Zhejiang Province's Farmers from the Perspective of Their Income Increase

With rapid development of industrialization in Zhejiang Province, surplus rural labor forces move to the secondary and tertiary industries. Farmers of Zhejiang Province are no exception. They turn to industrial workers and their income source has great changes. Wage income becomes their major source of income. Accordingly, farmers' consumption behavior has great changes. Apart from satisfying basic production and living demands, farmers start to pursue living quality and their life style tends to urbanization. Nevertheless, under the influence of rural physical environment, policies and systems, the existing consumption environment fails to follow farmers' urban lifestyle any more. In line with how to optimize rural consumption environment, improve farmers' consuming capacity, continue to expand farmers' consumption and promote urbanization development of rural areas, this paper presents pertinent countermeasures and recommendations.

The Impact of Development of Rural Finance in Jiangxi Province on the Agricultural Economy and Farmers’ Income

Based on the rural economic data pertaining to the development of rural finance, the growth of agricultural economy and farmers' income in Jiangxi Province during the period 1990-2009, we conduct empirical research on the impact of development of rural finance on the growth of agricultural economy and farmers' income, using the ADF test method, the Granger causality test, and regression analysis. The results show that the development of rural finance in Jiangxi Province has a significant positive effect on the growth of rural economy and farmers' income. When the ending balance of agricultural loans increases by 1 unit, the agricultural added value will increase by 0.367 1 units; when the ending balance of agricultural loans increases by 1 unit, farmers' income will increase by 0.597 5 units, indicating that the development of rural finance plays a significant role in promoting the per capita net income of farmers.Finally we propose to increase agricultural credit efforts in the financial institutions, establish and improve the agricultural credit management system.

Increase of Income of Farmers and Herdsmen in Tibet in the New Period

The disposable income per capita of rural residents in Tibet was 7471 yuan in 2014. There is a high gap with the national average disposable income per capita of rural residents( 10489 yuan). Thus,it is urgent to increase income of farmers and herdsmen in Tibet. On the basis of literature in recent years,this paper analyzed methods for increasing income of farmers and herdsmen in Tibet,major factors restricting increase of their income,and approaches for increasing their income. It is expected to provide certain reference for further expanding ideas of increase of their income in the new period.

Prediction of Farmers' Income and Selection of Model ARIMA

Based on the research technology of scholars' prediction of farmers' income and the data of per capita annual net income in rural households in Henan Statistical Yearbook from 1979 to 2009,it is found that time series of farmers' income is in accordance with I(2)non-stationary process.The order-determination and identification of the model are achieved by adopting the correlogram-based analytical method of Box-Jenkins.On the basis of comparing a group of model properties with different parameters,model ARIMA(4,2,2)is built up.The testing result shows that the residual error of the selected model is white noise and accords with the normal distribution,which can be used to predict farmers' income.The model prediction indicates that income in rural households will continue to increase from 2009 to 2012 and will reach the value of 2 282.4,2 502.9,2 686.9 and 2 884.5 respectively.The growth speed will go down from fast to slow with weak sustainability.

Effect of Agricultural Comprehensive Development on Increasing Income of Farmers in Jiangsu Hilly and Mountainous Areas

To adapt to rural and agricultural economic development,Jiangsu Province adjusted main task of comprehensive development of hilly and mountainous areas to supporting and promoting agricultural structural adjustment of hilly and mountainous areas and promoting increase of agricultural benefits and farmers' income. Through typical survey,this paper made an objective evaluation of effect of agricultural comprehensive development of hilly and mountainous areas in Jiangsu Province from increasing farmers' income. Results indicated that agricultural comprehensive development investment projects in Jiangsu hilly and mountainous areas are closely coupled with local agricultural production structure; financial funds promote social capital input to construction of economic forest,fruit and grass planting,and livestock raising. Through demonstration and guidance of farmers,it promoted adjustment of agricultural production structure and increased farmers' income. Finally,it came up with pertinent policy recommendations.

Study on Deepening Rural Land Reform and Farmers’ Income

The rural land system reform is an essential part of China s rural economic system reform.In recent years,China s rural land system becomes gradually diversified,and is developing towards market and benefiting people,which is favorable for improving the rural economy.Through more than 40 years of reform and opening up,China s rural land system reform has been continuously deepened and sectionalized,which has also affected the income of farmers.Rural land reform provides great opportunities for farmers to increase their income and contribute to the realization of land asset income and interests.However,the rural land system reform also has some drawbacks,which limit the increase of farmers income.This paper attempts to analyze the internal logic of land system reform and farmers land interests,and accordingly comes up with recommendations for deepening the rural land reform.

How China's Grain-for-Green Project Contributes to Farmers' Income Growth

Initially intended to prevent water and soil erosion, China＇s Grain-for-Green Project （GGP） also has had economic impacts on farmers＇incorne and employment. Based on the poverty monitoring survey data between 2006-2010 from National Bureau of Statistics （NBS）, this paper evaluates the GGP＇s policy effects with respect to farmers＇ income, non-agricultural employment and poverty alleviation. Our findings suggest that contributing to the GGP, farmers＇ income including GGP subsidies increased significantly compared with the pre-GGP level,＂ however, if GGP subsidies are not taken into account, the increase in farmers＇non-agricultural income after the GGP could only compensate.for the income losses from farmland reduction, showing an insignificant effect. Second, there exist significant differences on employment tendency among GGP households. High-income households tend to engage in operation business in forestry, livestock and fishery activities, while medium-income families are more inclined to seek employment outside, and the differences attribute to the inter-group intrinsic characteristics. Lastly, the GGP＇s poverty alleviation effect varies with the difference in poverty standard. Overall the GGP＇s poverty alleviation effect is significant.

The Changes of Fiscal Agriculture-Supporting Expenditure and Farmers' Income Based on Grey Correlation Theory

According to the relevant data of China Statistical Yearbook and Chinese Rural Statistical Yearbook in the year of 2009,the changes of grey correlation degree of farmers' net income,various items of incomes,national gross agriculture-supporting expenditure and various items of expenditures,farmers' net income and various items of fiscal agriculture-supporting expenditure in the Eighth Five-Year Plan,Ninth Five-Year Plan and Tenth Five-Year Plan by using grey correlation degree and the by choosing seven indicators covering income from wage and salary,income from household business,transfer income and property income,agricultural production-supporting expenditure,agricultural basic construction expenditure,expenses of three items of agricultural technology and the fee of rural relief.The results show that the grey correlation degree of each time period and household net income shows the downward trend;from overall perspective,the grey correlation degree of national gross agriculture-supporting expenditure,agricultural basic construction expenditure and agricultural production-supporting expenditure shows the descending trend;the grey correlation degree of fiscal agricultural supporting expenditure and the expenditure of three items of agricultural technology and fee of rural relief show the upward trend;the influence of agricultural production-supporting expenditure on farmers' income shows downward trend;the influence of agricultural basic construction on farmers' income shows upward trend;the fee of rural relief play an active role in the promoting the farmers' income increase;the role played by fee of rural relief in promoting farmers' income increase should be further increased;the increase of farmers' income shows great reliance on agricultural science and technology.In the end,the relevant suggestions on establishing stable increase mechanism of fiscal agricultural support and insisting on the dynamic adjustment of the structure of fiscal agricultural supporting capital are put forward.

Research on the Development of Economy and Farmers' Income Growth in Heilongjiang Province

Nowadays, increasing farmers＇ income is not only related to the development of rural economy, the improvement of farmers＇ lives and countryside stability but also related to the overall situation of economy and social development. Heilongjiang is a big agricultural province, however, the increase of farmers＇ per capital net income is rather slow in the last few years. On the basis of Lewis dual economic structure theory and our province＇s actual situation, the paper proposed the concrete countermeasures to increase farmers＇ income, so as to promote the development of economy.

The Relation between Financial Expenditure for Agriculture( FEA) and Per Capita Net Income of Farmers( PCIF):A Case Study of Jiangsu Province

Agricultural development is indispensible to financial support. On the basis of data of the financial expenditure for agriculture( FEA) and per capita net income of farmers( PCIF) of Jiangsu Province in 1990-2012,with the aid of software R,this paper established the linear regression model for the relation between financial expenditure for agriculture and per capita net income of farmers through the function lm. Using the function summary,this paper obtained the summary statistical data,and made diagnostic check of regression model from image command plot and variance analysis table. Finally,it came up with pertinent recommendations including increasing financial expenditure for agriculture,optimizing expenditure structure,and balancing regional development.

Land Circulation and Increase of Farmers' Income: A Case Study of Dazhou City

With adjustment of rural industrial structure,development of rural secondary and tertiary industries,and transfer of rural labor,rural land circulation is accelerating. However,due to ideas,household contract responsibility system,and lack of well-established market mechanism and effective management organizations,land circulation in Dazhou is still very slow and its contribution to increase of farmers' income is to be improved. Through survey on increase of farmers' income after land circulation in Dazhou,it analyzed plight of land circulation,in the hope of seeking feasible paths for increasing farmers' income.

Advances in Studies of Increase of Farmers' Income

The issue concerning increase of farmers' income is always a hot spot from central to local areas. Scholars of economics,sociology,and history have made extensive theoretical and empirical studies on this and relevant achievements are abundant. This paper firstly summarized relevant literature research achievements of domestic and foreign scholars. From various agricultural supporting and benefiting policies of central and local government in recent years,it found out major factors restricting growth of farmers' income. From economic development rules,combining theories of regional comparative advantages,agricultural development and regional economic development,it is expected to solve problems in increase of farmers' income,and realize scientific policies and management,accurate strategies,advanced and feasible decisions. Finally,it came up with pertinent recommendations for increasing farmers' income.

How to Increase the Farmers' Income in Rongchang County?

The farmers' income growth in Rongchang County is mainly from the family business and wage income,accounting for 55. 4% and37. 9%,respectively; the growth rate of rural per capita net income increased from 12. 4% in 2005 to 17. 6% in 2010,close to or higher than Chongqing's average but lower than the level of adjacent districts and counties such as Yongchuan; the absolute value of net income in Rongchang increased from 3426 yuan to 6755 yuan,less than in other districts and counties similar to Yongchuan in Chongqing,far less than in the other three municipalities( up to 6991 yuan). The slow farmers' income growth is affected by multiple factors such as overall low quality of the rural labor force,county industrial structure and difficulties in transferring a large number of rural surplus labor forces. It is necessary to improve the quality of farmers,strive to adjust the agricultural structure,and develop rural cooperative economic organizations,in order to increase farmers' income.

The Influence of Urbanization Development on Farmers' Income Growth in Wuhan City

Over the past three decades,with the development of urbanization in Wuhan,farmers' income has been substantially increased in Wuhan City,and urbanization has played an important role in farmers' income growth. By the empirical analysis of the data related to the level of urbanization development and farmers' income in Wuhan City during 1993- 2013,this paper finds that there is a long-term stable equilibrium relationship between urbanization development and farmers' income growth in Wuhan City,and urbanization development has become an important driving force for farmers' income growth. Finally,this paper puts forth some policy recommendations for promoting farmers' income by urbanization development in Wuhan City on the basis of empirical analysis.