Victory Tax: A Holistic Income Tax System.
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ABSTRACT:
SUBMITTER: Jacobs DJ
PROVIDER: S-EPMC8624733 | biostudies-literature |
REPOSITORIES: biostudies-literature
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Project description:Why do some people comply with their obligation to pay taxes while others do not? Scholars of tax behavior, particularly economists and political scientists, have relied on models of state coercion and state reciprocity to answer this question. Neither state coercion nor state reciprocity, however, sufficiently account for individuals who voluntarily comply with their tax obligations to the state. We offer a third explanation, derived from the new sociology of morality and moral psychology, suggesting that two types of moral attitudes (moral imperatives and moral alignment) affect tax compliance. Using a factorial survey experiment of income tax evasion and a survey questionnaire administered to a nationally representative random sample of U.S. adults, we provide a systematic test of the three different models of tax compliance. The results yield strong support for moral attitudes (both moral imperatives and moral alignment) and state coercion, but little support for state reciprocity. We review the implications of our findings in the discussion and conclusion.
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Project description:ObjectiveTo assess the impact of state laws requiring or encouraging employers to establish "section 125" cafeteria plans that shelter employees' premium contributions from tax.Data sourcesAvailable descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008-2009.Study designCase studies were conducted in Indiana, Massachusetts, and Missouri--three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15-17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a "snowball" fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed.FindingsDespite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result.ConclusionsSection 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law.
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Project description:Patient flow often described as a systemic issue requiring a systemic approach because hospital is a collection of highly dynamic, interconnected, complex, ad hoc and multi-disciplinary sub-processes. However, studies on holistic patient flow simulation following system approach are limited and/or poorly understood. Several researchers have been investigating single departments such as ambulatory care unit, Intensive Care Unit (ICU), emergency department, surgery department or patients’ interaction with limited resources such as doctor, endoscopy or bed, independently. Hence, this article demonstrates how to achieve system approach in constructing holistic patient flow simulation, while maintaining the balance between the complexity and the simplicity of the model. To this end, system approach, network analysis and discrete event simulation (DES) were employed. The most important departments in the diagnosis and treatment process are identified by analyzing network of hospital departments. Holistic patient flow simulation is constructed using DES following system approach. Case studies are conducted and the results illustrate that healthcare systems must be modeled and investigated as a complex and interconnected system so that the real impact of changes on the entire system or parts of the system could be observed at strategic as well as operational levels.
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Project description:BackgroundEconomic interventions are increasingly recognised as a mechanism to address perinatal health outcomes among disadvantaged groups. In the US, the earned income tax credit (EITC) is the largest poverty alleviation programme. Little is known about its effects on perinatal health among recipients and their children. We exploit quasi-random variation in the size of EITC payments to examine the effects of income on perinatal health.MethodsThe study sample includes women surveyed in the 1979 National Longitudinal Survey of Youth (n = 2985) and their children born during 1986-2000 (n = 4683). Outcome variables include utilisation of prenatal and postnatal care, use of alcohol and tobacco during pregnancy, term birth, birthweight, and breast-feeding status. We first examine the health effects of both household income and EITC payment size using multivariable linear regressions. We then employ instrumental variables analysis to estimate the causal effect of income on perinatal health, using EITC payment size as an instrument for household income.ResultsWe find that EITC payment size is associated with better levels of several indicators of perinatal health. Instrumental variables analysis, however, does not reveal a causal association between household income and these health measures.ConclusionsOur findings suggest that associations between income and perinatal health may be confounded by unobserved characteristics, but that EITC income improves perinatal health. Future studies should continue to explore the impacts of economic interventions on perinatal health outcomes, and investigate how different forms of income transfers may have different impacts.
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