Add wos sample results library

02-data/intermediate/wos_sample/2f38c1a219f343fb5fb732a412b6fa51-palic-irena-and-hod/info.yaml

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+abstract: 'Background: In recent years'' income inequality has been an economic
+
+  issue. The primary instrument for redistributing income is personal
+
+  income tax. However, based on economic theory income inequality concerns
+
+  indicators such as wages, transfer payments, taxes, social security
+
+  contributions, and geographical mobility. Objectives: The objective of
+
+  this paper is to examine the impact of certain labor market indicators
+
+  on personal income taxation in Federation of Bosnia and Herzegovina
+
+  (FB\&H). Methods/Approach: Since personal income taxation consists of a
+
+  very broad definition and for the purpose of this research only, income
+
+  from dependent (employment) activity is observed. The econometric
+
+  analysis is conducted using error correction modeling, as well as
+
+  forecast errors variance decomposition. Results: The error correction
+
+  model is estimated, and the cointegrating equation indicates that
+
+  monthly wage and number of employees statistically significantly
+
+  positively affect personal income taxes in FB\&H in the long-run. After
+
+  two years, the selected labor market indicators explain a considerable
+
+  part of forecasting error variance of personal income tax revenues.
+
+  Conclusions: The implementation of reforms in the labor market and tax
+
+  policies of the FB\&H is suggested. In order to achieve necessary
+
+  reforms, efficient governance and general stable political environment
+
+  are required.'
+affiliation: 'Palic, I (Corresponding Author), Univ Zagreb, Fac Econ \& Business,
+  Zagreb, Croatia.
+
+  Palic, Irena; Dumicic, Ksenija, Univ Zagreb, Fac Econ \& Business, Zagreb, Croatia.
+
+  Hodzic, Sabina, Univ Rijeka, Fac Tourism \& Hospitality Management, Rijeka, Croatia.'
+author: Palic, Irena and Hodzic, Sabina and Dumicic, Ksenija
+author-email: 'ipalic@efzg.hr
+
+  sabinah@fthm.hr
+
+  kdumicic@net.efzg.hr'
+author_list:
+- family: Palic
+  given: Irena
+- family: Hodzic
+  given: Sabina
+- family: Dumicic
+  given: Ksenija
+da: '2023-09-28'
+doi: 10.2478/bsrj-2019-0011
+eissn: 1847-9375
+files: []
+issn: 1847-8344
+journal: BUSINESS SYSTEMS RESEARCH JOURNAL
+keywords: 'error correction model; Federation of Bosnia and Herzegovina; labor
+
+  market indicators; personal income taxation'
+keywords-plus: LABOR-MARKET INSTITUTIONS; TAX; POLICY
+language: English
+month: APR
+number: '1'
+number-of-cited-references: '40'
+orcid-numbers: 'Dumičić, Ksenija/0000-0001-7131-9455
+
+  Hodzic, Sabina/0000-0002-4202-3548
+
+  Palic, Irena/0000-0002-7525-0640'
+pages: 153-163
+papis_id: d8a3d8d1a114893254bfe9ccf23ea34c
+ref: Palic2019personalincome
+researcherid-numbers: 'Dumičić, Ksenija/X-8866-2019
+
+  Hodzic, Sabina/R-3405-2018
+
+  Palic, Irena/H-7753-2018'
+times-cited: '3'
+title: Personal Income Taxation Determinants in Federation of Bosnia and Herzegovina
+type: Article
+unique-id: WOS:000467633400011
+usage-count-last-180-days: '0'
+usage-count-since-2013: '5'
+volume: '10'
+web-of-science-categories: Business
+year: '2019'