American Journal of Theoretical and Applied Business

Volume 7, Issue 1, March 2021

  • Art as an Asset for Wealth Management

    Jean-Francois Verdie, Miloud Guermatha

    Issue: Volume 7, Issue 1, March 2021
    Pages: 1-7
    Received: 5 January 2021
    Accepted: 18 January 2021
    Published: 25 January 2021
    Abstract: Throughout time, artwork has been a luxury commodity associated with aesthetic appeal, affluence and power. While the primary benefactors of art industry have always been the artists themselves and intermediaries that link them to buyers, the art industry is now emerging as a financial investment plan especially among the affluent members of the co... Show More
  • Effect of Tax Revenue Mobilization on Income Inequalities in West African Economic and Monetary Union Countries (WAEMU)

    Aichatou Mourfou, Idrissa Mohamed Ouedraogo

    Issue: Volume 7, Issue 1, March 2021
    Pages: 8-15
    Received: 18 January 2021
    Accepted: 27 January 2021
    Published: 2 February 2021
    Abstract: This research examines the effect of different types of tax revenues on income inequality in WAEMU countries over the period 1996 to 2015. Double least squares (2SLS) are used as an estimation technique to analyze the effect of these different types of tax revenues, including total tax revenues (the sum of all revenues), direct tax revenues (which ... Show More
  • Effect of Online Shopping Credit Evaluation on Customer Purchase Risk: Logistics Service as a Mediator

    Ching Kuei Kao, Zhao Ni Chen, Peng Jung Lin

    Issue: Volume 7, Issue 1, March 2021
    Pages: 16-29
    Received: 12 March 2021
    Accepted: 22 March 2021
    Published: 30 March 2021
    Abstract: With the rapid popularization of the Internet in China and equally rapid development of e-commerce, an increasing number of individuals prefer the C2C e-commerce platform for shopping. Sellers’ credit evaluation is one of the important reference values of buyers’ online shopping. As the quality of the credit evaluation affects the purchase risks of... Show More