No abstract

This paper applies the technique of correlation analysis to find out the impact of corporate tax on government revenue and employment in OECD countries. The findings of the study suggest that there is no relationship between corporate income tax, government revenue, and employment during 2000 and 2019.

The digitization of banking transactions is now a reality. As the most economically active generations are Generation X and Y, it is interesting to explore customers' attitudes of those two generations towards the digital marketing applications launched by the banking sector and financial institutions. This study identifies the factors that affect customers' attitudes of Generation X and Y towards those applications, classifies the customers of both generations into groups according to their similar behaviour patterns, and profiles each group of customers according to their demographic characteristics and other factors. Principal component analysis was conducted to identify the main factors that affect customers' attitudes of Generation X and Y towards the use of digital services and applications in the banking sector. Cluster analysis was performed to classify them into groups with similar behaviour whilst discriminant analysis was conducted to check cluster predictability. Nonparametric tests were performed to profile each group of customers according to their demographic characteristics and other factors.