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When healthcare becomes the barrier to heart transplantation and advanced therapies. [PDF]

open access: yesFront Cardiovasc Med
Imielski BR   +3 more
europepmc   +1 more source

A Tax on Work for the Elderly: Medicare as a Secondary Payer [PDF]

open access: yes, 2007
Medicare as a Secondary Payer (MSP) legislation requires employer-sponsored health insurance to be a primary payer for Medicare-eligible workers at firms with 20 or more employees. While the legislation was developed to better target Medicare services to individuals without access to employer-sponsored insurance, MSP creates a significant implicit tax ...
Gopi Shah Goda, John Shoven, Sita Slavov
openaire   +2 more sources
Some of the next articles are maybe not open access.

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Validity of Tax Benefit and «Bad Faith» of Counteragent of Tax Payer

Journal of Russian Law, 2014
In article the analysis loose is provided in the legislation of the Russian Federation of criteria which taxing and judicial authorities use when carrying out an assessment of validity of application by the taxpayer of tax benefit in cases of «dishonesty» of the contractor of the taxpayer.
exaly   +2 more sources

Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?

FinanzArchiv, 2020
We focus on amoral taxpayers who are aware of having a biased perception of the audit probability but are unable to correct such bias without the help of a tax preparer. The tax preparation market is characterized by imperfect competition. Profit maximization implies that the suggested correction of the evasion amount is partial and the report is not ...
Marchese C., Venturini A.
openaire   +2 more sources

A model for distribution of high-tax payers

Japan Journal of Industrial and Applied Mathematics, 2003
We propose a model to show the power-law application to high-income against the ranking. This model is very simple and easy to analyze mathematically. The simulation result of our model shows a good fit with the data for Japan and US CEO. We could also obtain the stationary solution for this model.
Yamamoto, Keizo   +4 more
openaire   +2 more sources

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