Results 101 to 110 of about 37,068 (297)

The Association of Medicaid Estate Recovery with Homeownership, Home Equity, and Medicaid Enrollment

The Milbank Quarterly, EarlyView.
Policy Points This study examines the association between the implementation of Medicaid estate recovery and homeownership, home equity, and Medicaid enrollment among low‐income adults. Estate recovery is associated with a decrease in Medicaid enrollment among unmarried, low‐income older adults and a decrease in home equity overall and among Black ...
AMANDA SPISHAK‐THOMAS
wiley   +1 more source

RETIREMENT PLANNING BY FARMERS: OPPORTUNITIES IN THE TAXPAYER RELIEF ACT OF 1997 [PDF]

Relatively few farmers regularly use tax-favored retirement accounts to diversify long-term farm assets with nonfarm savings. The Taxpayer Relief Act of 1997 creates new investment opportunities for both IRAs and regular capital assets. Complex tradeoffs
Monke, James D.
core  

Stretching Scarce Authorizing Legislation as Far as Possible: A Legislative History of the 340B Drug Pricing Program

The Milbank Quarterly, EarlyView.
Policy Points The original purpose of the 340B program was to exempt Public Health Service Act funded clinics and state and local public hospitals from the inflationary best‐price component of the recently enacted Medicaid drug rebate program. The secondary purpose was to reduce drug prices for these clinics and hospitals in order to preserve and ...
SAYEH NIKPAY, MIKAYLA REINKE, NICOLE QUINONES   +2 more
wiley   +1 more source

The Carceral Shadow: Criminal Justice as a Determinant of Health and Challenges for Policymakers

The Milbank Quarterly, EarlyView.
Policy Points The criminal justice system functions as a primary social determinant of health in the United States, generating disproportionate physical, psychological, and chronic health burdens on Black communities and other marginalized groups. Policing structural barriers—including qualified immunity, police union contracts, and municipal financing
RASHAWN RAY, KEON GILBERT
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK

Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018
This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as ...
Listyowati, Yuli Chomsatu Samrotun , Suhendro   +2 more
doaj  

Obligation, Exemption and Remission: The Multi‐Layered Functioning of the Poll Tax (Cizye) in Ottoman Governance during the Long Eighteenth Century

History, EarlyView.
Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley   +1 more source

Deaths among Taxpayers and Non-Taxpayers, Income Tax, Providence, 1865

Journal of Public Health Policy, 1924
y a s UMEROUS observations have shown that the {;, -, death rate among the well-to-do is generally lower R I 2 than among the poor. It has always seemed that a careful study of the details of this difference might throw considerable light on public health problems. ,5t,os AZ.
openaire   +3 more sources

Easy come, easy go: non‐compliance, overwithholding and income tax revenue in Germany

Fiscal Studies, EarlyView.
Abstract This paper examines tax non‐compliance among individuals in Germany who were legally required to file a tax return but failed to do so. Using administrative tax data and simulation‐based analysis, we quantify the financial implications of non‐compliance for approximately 1.5 million affected individuals.
Sven Stöwhase
wiley   +1 more source

Capital taxation, income shifting and retained earnings: evidence from dividend tax reforms

Fiscal Studies, EarlyView.
AbstractIn this paper, we analyse the effects of dividend tax reforms on tax revenues, income shifting and earnings retention. We examine two significant policy changes in Israel during the 2010s. Using administrative tax records, we study a permanent increase of 5 percentage points in the dividend tax rate in 2012 and a temporary tax relief enacted in
Yonatan Berman, Esteban F. Klor
wiley   +1 more source

Insights from the Presidential Addresses to the Agricultural Economics Society

Journal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source