Results 161 to 170 of about 868,433 (373)
The main objective of the study is to analyze problems of implementation of principles of social justice and economic efficiency in the existing mechanism of charging personal income tax (PIT) in the Russian Federation and to identify ways of the fullest
Khaibat Magomedtagirovna Musaeva+4 more
doaj
ABSTRACT Payment reforms in healthcare can have spillover effects on the care experienced by non‐targeted patients treated by the same provider. Few empirical studies have quantitatively investigated the mechanisms behind these effects. We formulate theory‐driven hypotheses to investigate the spillover mechanisms of a regional payment reform in the ...
Philip Britteon+4 more
wiley +1 more source
I explain the root of persistent failure of efforts to remove tax-induced distortions of economic incentives. It lies in FUNDAMENTAL IMPOSSIBILITY of objectively evaluating tax base. Distortions can be entirely avoided in the sector of publicly traded corporations.
arxiv
Anxious Dads and Depressed Moms: Child Disability and the Mental Health of Parents
ABSTRACT Having a child with a disability undoubtedly affects parents in many ways, including their well‐being. However, the specific mental health trajectories of parents, differentiated by the severity of impairments and parental roles, remain under‐explored. We investigate the mental‐health effects of having a child with a disability.
Derek Asuman+2 more
wiley +1 more source
Effective taxation of top incomes in Germany [PDF]
We exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes.
Bach, Stefan+2 more
core
Long‐Term Limiting Illness in the United Kingdom: Before and After the Covid Lockdown
ABSTRACT The purpose of this paper is to study the evolution of LTLI in the UK between the pre‐ and post‐Covid years of, respectively, 2019 and 2022 paying attention to differences in the propensity to LTLI between different subgroups of the population in each of the two years and then examining whether the propensity to LTLI changed between the years,
Vani K. Borooah, Colin G. Knox
wiley +1 more source
Abstract To date, not much research has been devoted to analyzing the impact of some corporate governance mechanisms (board diversity and CEO duality) on corporate risk. Consequently, we believe that it is necessary to study such topic in greater depth.
Isabel Gallego‐Álvarez+1 more
wiley +1 more source
The penalty on risky personal income due to tax rate progression [PDF]
Jan Vlachý
openalex +1 more source
How Private Health Insurance Shapes Perceptions of Public Healthcare in Sweden
ABSTRACT The increasing prevalence of private health insurance (PHI) in tax‐funded healthcare systems challenges the principles of equity and universalism. A significant proportion of PHI holders in such systems receive their insurance as an employment benefit, granting them access to privately funded healthcare alongside the publicly funded system ...
Linn Kullberg+2 more
wiley +1 more source