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 (collect...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.展开更多
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 incr...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.展开更多
By conducting meta-analysis on the researches of relationship between income level and happiness at home and abroad,this paper researches the relationship between income level and happiness.The results show that the r...By conducting meta-analysis on the researches of relationship between income level and happiness at home and abroad,this paper researches the relationship between income level and happiness.The results show that the relationship between income level and happiness takes on U-shape curve,and it can be explained from adaptation,social comparison and psychological expectation.Finally,in order to promote rural residents' income level and strengthen rural residents' happiness in China,corresponding policy suggestions are put forward as follows:bridge gap of urban-rural residents' income distribution;dilute the competitions for money and status among people;perfect rural social security system;endeavor to create a situation in which all rural residents do their best.展开更多
This study uses the data from a sample survey conducted in April 2007 on 1 251 rural households in 11 villages of Henan Province, the largest less developed agricultural province in China, to examine how geography aff...This study uses the data from a sample survey conducted in April 2007 on 1 251 rural households in 11 villages of Henan Province, the largest less developed agricultural province in China, to examine how geography affects rural household income(RHI).The quantitative analysis indicates following results.1) The significance of the traditional geographical factors reduces as RHI rank increases.2) The landform does not affect the RHI significantly.The per capita income of rural household in a plain area is lower than that in a mountainous area.And 3) the capital endowment and status of non-farm economic activities contribute to the increase of RHI.But the probability and intensity of non-farm economic activities of rural households in urban outskirts villages are higher than that in non-urban outskirts villages.Based on the results, the paper further concludes that geography still plays a significant role in rural development, but it is changing over time.The agricultural resources(such as per capita arable land) significantly affect RHI with the relatively lower income level, while the geographical location shows a more significant impact on RHI with the relatively high income level.Along with economic development, the proximity replaces the traditional geographical factors such as landform and physical resources as the major determining factor in RHI.展开更多
基金Wesley Leeroy (International Baccalaureate Program, Richard Montgomery HS, Maryland, USA) for his research assistance in preparing data and coding Gradient Decent algorithm。
文摘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.
基金supported by the Scientific Research Fund of Renmin University of China(Special Funding Support of the Basic Scientific Research Fund for Central Universities)“Digital Economy Advancing High-Quality Development:Practice and Theoretical Perspectives”(Grant No.22XNA040)Major Task Project of the Theoretical and Social Science Research of the Ministry of Education“Study on the Industrial Subsidies and Industrial Policies of Major World Economies”(Grant No.22J2D013).
文摘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.
文摘By conducting meta-analysis on the researches of relationship between income level and happiness at home and abroad,this paper researches the relationship between income level and happiness.The results show that the relationship between income level and happiness takes on U-shape curve,and it can be explained from adaptation,social comparison and psychological expectation.Finally,in order to promote rural residents' income level and strengthen rural residents' happiness in China,corresponding policy suggestions are put forward as follows:bridge gap of urban-rural residents' income distribution;dilute the competitions for money and status among people;perfect rural social security system;endeavor to create a situation in which all rural residents do their best.
基金Under the auspices of National Natural Science Foundation of China (No.40535025)Ministry of Education Project of Key Research Institute of Humanities and Social Sciences in Universities (07JJD790124)
文摘This study uses the data from a sample survey conducted in April 2007 on 1 251 rural households in 11 villages of Henan Province, the largest less developed agricultural province in China, to examine how geography affects rural household income(RHI).The quantitative analysis indicates following results.1) The significance of the traditional geographical factors reduces as RHI rank increases.2) The landform does not affect the RHI significantly.The per capita income of rural household in a plain area is lower than that in a mountainous area.And 3) the capital endowment and status of non-farm economic activities contribute to the increase of RHI.But the probability and intensity of non-farm economic activities of rural households in urban outskirts villages are higher than that in non-urban outskirts villages.Based on the results, the paper further concludes that geography still plays a significant role in rural development, but it is changing over time.The agricultural resources(such as per capita arable land) significantly affect RHI with the relatively lower income level, while the geographical location shows a more significant impact on RHI with the relatively high income level.Along with economic development, the proximity replaces the traditional geographical factors such as landform and physical resources as the major determining factor in RHI.
