The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural incomes on almost all types of crops and animal species as well as on small farmers represented by unauthorized and authorized natural persons. Public statistical data of the...

This paper explores the use of Internet, including social networks, e-government services and e-commerce from the perspective of the digital divide. First, it aims to find out what factors explain the digital divide, considered as a multidimensional concept. Second, the article aims to identify...

With the development of information technology, the connotation of the Digital Divide has evolved constantly. At present, we have entered the new era of "Digital Economy" and newer information technologies such as Big Data, Artificial Intelligence, Internet of Things, and Cloud Computing have...

Purpose: The significance and pervasiveness of B2C e-commerce raise the question about its impact on employment under a social sustainability perspective. This study is aims to quantify the labour demand in logistics comparing the e-commerce order fulfilment process and the traditional...

Inflation and earnings growth can push some tax payers into higher brackets in the absence of inflation-indexed schedules. Moreover, inflation may affect the composition of individuals’ income sources. As a result, depending on the relative tax burden of labor and capital, inflation may...

The functional income distribution in the US and most OECD countries has been characterized by an increasing capital income share and a declining wage share over the last decades. We present new evidence for the US economy that this fact is not only explained by technical change and...

After 2008, the Southern European economies suffered a strong and persistent increase in unemployment. Rising government bond spreads necessitated the implementation of austerity policies. Austerity however, may increase unemployment. If workers lose human capital during unemployment spells, the...