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2 results

  • The mechanisms underlying the negative effect of depression on life satisfaction among the elderly: the roles of ostracism and economic income

  • Lei Shao, Guoliang Yu, Denghao Zhang
  • Journal:
    International Psychogeriatrics / Volume 34 / Issue 8 / August 2022
    Published online by Cambridge University Press:
    01 October 2021, pp. 715-724
  • Objectives:

    Depression is prevalent among older persons, which seriously threatens their life satisfaction. This study aimed to explore the internal mechanisms by which depression influences life satisfaction among the elderly, as well as the mediating and moderating effects of ostracism and economic income, respectively, in a sample of rural older adults across China.

    Design:

    This was a cross-sectional survey conducted as part of the project “Thousands of People and Hundreds of Villages (2019).”

    Setting:

    Participants were rural older adults from 31 provincial-level administrative units across China.

    Participants:

    The sample composed of 1,754 participants aged 60 years and over.

    Measurements:

    Depression was assessed with the depression subscale of the Depression Anxiety Stress Scales, life satisfaction with the Satisfaction with Life Scale, ostracism with the Ostracism Experience Scale (OES), and economic income and other control variables with related demographic scales. Moderation and mediation analyses were performed using the regression-based approach as conducted by Hayes (2013).

    Results:

    Depression negatively predicted life satisfaction among the elderly. Ostracism played a partially mediating role between depression and life satisfaction. Economic income moderated the effect of depression and ostracism on life satisfaction: High economic income weakened the negative effect of depression on life satisfaction and enhanced the negative effect of ostracism on life satisfaction.

    Conclusion:

    Improving depressed elderly people’s interpersonal relationships and financial support could improve their life satisfaction.

  • The Effects Of Changes In Federal Income And Social Security Taxes On Farmers

  • Michael Compson, Ron Durst
  • Journal:
    Journal of Agricultural and Applied Economics / Volume 24 / Issue 1 / July 1992
    Published online by Cambridge University Press:
    09 September 2016, pp. 261-269

  • This paper examines the impact of the Tax Reform Act of 1986 and the Social Security Amendments of 1983 on effective tax rates and average tax payments for farmers. The 1987 and 1988 Internal Revenue Service Individual Public Use Tax Files were used to estimate 1987 and 1990 tax rates and burdens. Results suggest that despite recent reductions in marginal income tax rates, the Federal income tax continues to be progressive. However, the regressive nature of the social security and self-employment tax greatly reduces the progressivity of the combined Federal income and payroll tax burden. For most farmers, combined social security and self-employment tax payments exceed Federal income tax liability.