45 CFR 2506.40 - Which debts can the Corporation refer to Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-10-01

... to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax... Treasury to reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal... for tax refund offset is a debt that is owed to the Corporation and: (1) Is at least $25.00; (2...

45 CFR 1150.31 - What are the Endowment's procedures for collecting debts by tax refund offset?

Code of Federal Regulations, 2010 CFR

2010-10-01

... debts by tax refund offset? 1150.31 Section 1150.31 Public Welfare Regulations Relating to Public... COLLECTION OF CLAIMS Tax Refund Offset § 1150.31 What are the Endowment's procedures for collecting debts by tax refund offset? (a) The Chairperson will be the point of contact with the Treasury for...

31 CFR 5.11 - How will Treasury entities use tax refund offset to collect a Treasury debt?

Code of Federal Regulations, 2010 CFR

2010-07-01

... Treasury entities use tax refund offset to collect a Treasury debt? (a) Tax refund offset. In most cases... Treasury Offset Program any past-due, legally enforceable debt for collection by tax refund offset. See 26... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false How will Treasury entities use tax...

25 CFR 513.20 - What debts can the Commission refer to Treasury for collection by administrative and tax refund...

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEBT COLLECTION Administrative and Tax Refund Offset § 513.20 What debts can the Commission refer to Treasury for collection by administrative and tax... person to the Treasury for administrative and tax refund offset if the debt: (1) Has been delinquent for...

36 CFR 1011.11 - How will the Presidio Trust use tax refund offset to collect a debt?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust... PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.11 How will the Presidio Trust use tax refund offset to collect a debt? (a) Tax refund offset. In most cases, the FMS uses the...

Tuition Tax Relief Bills. Hearings Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance. Ninety-Fifth Congress, Second Session on S.96, S.311, S.834, S.954, S.1570, S.1781, S.2142. Part 1 of 2 Parts. Oral Testimony, January 18 and 19, 1978.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Finance.

These hearings contain the text of the Packwood-Moynihan bill (S.2142) and other tuition tax-relief bills before the Senate (S.96, S.311, S.834, S.954, S.1570, and S.1781) as well as the testimony given January 18 and 19, 1978, before the Subcommitte on Taxation and Debt Management Generally of the Committee on Finance. (Author/IRT)

26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... delinquency amounts. 1.381(c)(12)-1 Section 1.381(c)(12)-1 Internal Revenue INTERNAL REVENUE SERVICE...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which a...

The Unintended Consequences of Property Tax Relief: New York's STAR Program

ERIC Educational Resources Information Center

Eom, Tae Ho; Duncombe, William; Nguyen-Hoang, Phuong; Yinger, John

2014-01-01

New York's School Tax Relief Program, STAR, provides state-funded property tax relief for homeowners. Like a matching grant, STAR changes the price of education, thereby altering the incentives of voters and school officials and leading to unintended consequences. Using data for New York State school districts before and after STAR was…

38 CFR 1.902 - Antitrust, fraud, and tax and interagency claims.

Code of Federal Regulations, 2010 CFR

2010-07-01

....900 through 1.953 do not apply to tax debts. (c) Sections 1.900 through 1.953 do not apply to claims... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Antitrust, fraud, and tax... Collection Effort, and Referral of Civil Claims for Money Or Property § 1.902 Antitrust, fraud, and tax and...

48 CFR 252.229-7001 - Tax Relief.

Code of Federal Regulations, 2014 CFR

2014-10-01

... claimed in Germany pursuant to the provisions of the Agreement Between the United States of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of...

76 FR 5070 - Offset of Tax Refund Payments To Collect Delinquent State Unemployment Compensation Debts

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-28

... Payments To Collect Delinquent State Unemployment Compensation Debts AGENCY: Financial Management Service... (referred to as ``tax refund offset'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the procedures necessary to collect State unemployment...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

The use of debt.

PubMed

Hood, W L; Loughery, C V

1990-05-01

Stewards of Catholic healthcare organizations must proceed cautiously before embarking on new construction or renovation projects. Many important issues are involved in financing such projects, including business risk, financial philosophy, financial structure, and forms of debt. The proper foundation for any financing structure must begin with financial philosophy. Some healthcare facilities have traditionally used no external financing; others have employed significant levels of debt. To determine a proper level of debt for the project(s) being financed, it is important to look at business risk. If a modest decline in revenues (or a similar increase in costs) would threaten the project's viability, the business risk would be high; therefore prudence would dictate that the level of debt undertaken be relatively small. A separate analysis is required to determine the appropriate mix of floating-rate and fixed-rate long-term debt. As a rule of thumb, fixed-rate debt would typically form two thirds of the debt structure; floating-rate debt, no more than one third. For healthcare, debt can take two forms: tax exempt and taxable. Tax-exempt financing has many constraints, including use of proceeds by a tax-exempt entity, arbitrage rules, tax legislation, and financial disclosure laws. Taxable debt can be issued by private placement or on a publicly traded basis.

75 FR 42662 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-22

... a tax overpayment payable to a taxpayer by the amount of past-due, legally enforceable debt owed by... collection of non-tax debts owed to PBGC. This proposed rule would add salary offset and administrative wage... other laws applicable to the collection of non-tax debt owed to the Government. Background In 1994, PBGC...

75 FR 31736 - Modifications of Debt Instruments

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-04

... that is not debt for Federal income tax purposes, even if the alteration occurs by operation of the... modified debt instrument is debt or some other property right for Federal income tax purposes. However, any... results in an instrument or property right that is not debt for Federal income tax purposes is a [[Page...

75 FR 68203 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-05

... collection of non-tax debts owed to PBGC. PBGC is adding salary offset and administrative wage garnishment to... applicable to the collection of non-tax debt owed to the Government. Background In 1994, PBGC adopted a... tax refund offset, as required for participation in the Federal tax refund offset program authorized...

77 FR 37362 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-21

...] Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a Public Safety... public safety answering points (PSAPs) as required by the ``Middle Class Tax Relief and Job Creation Act... Objectives of, the Proposed Rules 21. The ``Middle Class Tax Relief and Job Creation Act of 2012'' requires...

Security Clearances: Additional Mechanisms May Aid Federal Tax-Debt Detection

DTIC Science & Technology

2015-03-18

it is requesting disclosure , and, as such, the agency may not obtain the complete tax -debt history of the individual nor would it be of use during...BagdoyanS@gao.gov. Contact points for our Offices of Congressional Relations and Public Affairs may be found on the last page of this statement...Connect with GAO To Report Fraud, Waste, and Abuse in Federal Programs Congressional Relations Public Affairs Please Print on Recycled Paper.

76 FR 1063 - Modifications of Debt Instruments

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-07

... modified instrument received in an exchange will be classified as debt for Federal income tax purposes... properly classified as debt for Federal income tax purposes. Effective/Applicability Date The regulations... right that is not debt for federal income tax purposes. Paragraph (g) of this section contains examples...

31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt.

Code of Federal Regulations, 2010 CFR

2010-07-01

... collect past-due, legally enforceable nontax debt. 285.2 Section 285.2 Money and Finance: Treasury... Official Offset § 285.2 Offset of tax refund payments to collect past-due, legally enforceable nontax debt...) General rule. (1) A Federal agency (as defined in 26 U.S.C. 6402(g)) that is owed by a person a past-due...

Financing Schools and Property Tax Relief -- A State Responsibility. The Report in Brief.

ERIC Educational Resources Information Center

Advisory Commission on Intergovernmental Relations, Washington, DC.

This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

New Approaches to Debt Financing.

ERIC Educational Resources Information Center

Levitz, Larry; And Others

1987-01-01

The use of tax-exempt and taxable bonds by colleges and universities to raise capital is discussed. Currently, the most common tax-exempt instrument issued by higher education institutions is the revenue bond. Until the early 1980s the most common form of tax-exempt financing was long-term fixed-rate debt. Variable or floating rate debt became…

12 CFR 313.122 - Notification of debt to FMS.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.122 Notification of debt to FMS. The FDIC shall notify FMS of the amount of any past due, legally enforceable non-tax debt owed to it by a person, for the purpose of collecting such debt by tax refund offset. Notification and referral to FMS of such...

48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

Code of Federal Regulations, 2014 CFR

2014-10-01

... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

Code of Federal Regulations, 2010 CFR

2010-10-01

... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

Code of Federal Regulations, 2013 CFR

2013-10-01

... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

Code of Federal Regulations, 2012 CFR

2012-10-01

... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

Code of Federal Regulations, 2011 CFR

2011-10-01

... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad debts, worthless securities, etc. 301.6511(d)-1 Section 301.6511(d)-1 Internal Revenue INTERNAL REVENUE... Limitations Limitations on Assessment and Collection § 301.6511(d)-1 Overpayment of income tax on account of...

Reconciling State Aid and Property Tax Relief for Urban Schools: Birthing a New STAR in New York State

ERIC Educational Resources Information Center

Eom, Tae Ho; Killeen, Kieran M.

2007-01-01

Similar to many property tax relief programs, New York State's School Tax Relief (STAR) program has been shown to exacerbate school resource inequities across urban, suburban, and rural schools. STAR's inherent conflict with the wealth equalization policies of New York State's school finance system are highlighted in a manner that effectively…

Debt relief and public health spending in heavily indebted poor countries.

PubMed Central

Gupta, Sanjeev; Clements, Benedict; Guin-Siu, Maria Teresa; Leruth, Luc

2002-01-01

The Heavily Indebted Poor Countries (HIPC) Initiative, which was launched in 1996, is the first comprehensive effort by the international community to reduce the external debt of the world's poorest countries. The Initiative will generate substantial savings relative to current and past public spending on health and education in these countries. Although there is ample scope for raising public health spending in heavily indebted poor countries, it may not be advisable to spend all the savings resulting from HIPC resources for this purpose. Any comprehensive strategy for tackling poverty should also focus on improving the efficiency of public health outlays and on reallocating funds to programmes that are most beneficial to the poor. In order to ensure that debt relief increases poverty-reducing spending and benefits the poor, all such spending, not just that financed by HIPC resources, should be tracked. This requires that countries improve all aspects of their public expenditure management. In the short run, heavily indebted poor countries can take some pragmatic tracking measures based on existing public expenditure management systems, but in the longer run they should adopt a more comprehensive approach so as to strengthen their budget formulation, execution, and reporting systems. PMID:11953794

How Tax Relief for Training Can Make a Real Difference

ERIC Educational Resources Information Center

Wilson, Tom

2011-01-01

Companies received more than 5 billion British Pounds last year from the Exchequer in tax relief for work-related training. That is equivalent to the turnover of more than 250 further education colleges. And it vastly overshadows the 50 million British Pounds Growth and Innovation Fund set up to support employers' initiatives to improve skills and…

78 FR 10099 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-13

... of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a Public Safety... establish a do-not-call registry for public safety answering points (PSAP) and prohibit the use of automatic... amended rules are necessary to implement the enforcement provisions of the Middle Class Tax Relief and Job...

10 CFR 1015.209 - Tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Service (IRS) to offset a tax refund to satisfy delinquent debt in accordance with 31 U.S.C. 3720A, Reduction of Tax Refund by Amount of Debt. Treasury has issued regulations implementing the tax refund... Collect Past-Due, Legally Enforceable Non-tax Debt. DOE has adopted 31 U.S.C. 3720A and 31 CFR 285.2 in...

Debt Financing: Academia's Funding Alternative.

ERIC Educational Resources Information Center

Baum, Rudy M.

1981-01-01

Discusses debt financing as a way to help universities alleviate the problems of obsolete scientific equipment and facilities for research. Reviews several forms of tax-exempt financing and takes note of some of the advantages of debt financing. (CS)

26 CFR 1.166-1 - Bad debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Bad debts. 1.166-1 Section 1.166-1 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-1 Bad debts. (a... shall be allowed in respect of bad debts owed to the taxpayer. For this purpose, bad debts shall...

5 CFR 835.602 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.602 Past-due legally enforceable debt. A past-due legally enforceable debt for referral to the IRS is a debt that— (a... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Past-due legally enforceable debt. 835...

7 CFR 1782.20 - Debt Settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Collection Improvement Act of 1996. This law provides that any non-tax debt or claim owed to the United... 7 Agriculture 12 2010-01-01 2010-01-01 false Debt Settlement. 1782.20 Section 1782.20 Agriculture... (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.20 Debt Settlement. Pursuant to 7 U.S.C. 1981, this...

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a Government...

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a Government...

20 CFR 366.2 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.2 Past-due legally enforceable debt. A past-due legally enforceable debt which may be referred to the Internal Revenue Service is a debt: (a) Which arose... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Past-due legally enforceable debt. 366.2...

29 CFR 4903.32 - Tax refund offset procedures.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Tax refund offset procedures. 4903.32 Section 4903.32 Labor... RULES AND PROCEDURES DEBT COLLECTION Tax Refund Offset § 4903.32 Tax refund offset procedures. (a) General. Before referring a debt for tax refund offset, the PBGC will complete the procedures specified in...

Debt, investment and endowment accumulation: the case of not-for-profit hospitals.

PubMed

Gentry, William M

2002-09-01

Not-for-profit hospitals benefit from special tax rules that allow state authorities to issue tax-exempt bonds on their behalf, which may affect their investment and financing choices. Hospitals may respond by increasing their investment in physical assets; however, they may also engage in tax arbitrage by using the tax-exempt debt while maintaining endowment assets. The paper combines data from tax (information) returns and the annual survey of hospitals by the American Hospital Association for 1993-1996. Overall, the results are consistent with substantial tax planning by not-for-profit hospitals. Of the US$ 55.9 billion in tax-exempt liabilities of hospitals in 1996, as much as US$ 32.6 billion could have been eliminated if hospitals spent their endowments instead of borrowing. Furthermore, controlling for hospital size (in terms of revenues and operating assets), endowment assets are associated with a higher ratio of tax-exempt (or total) debt to operating assets. In contrast, endowment assets are not related to taxable debt suggesting that the effects of the endowment on borrowing are motivated by tax incentives. Investment and endowment accumulation regressions suggest that increases in debt increase both physical investment and endowment accumulation but these effects are concentrated among cash-rich hospitals for which the effects on endowment accumulation effects are larger than the effects on physical investment.

26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt..., applicable for taxable years beginning before January 1, 1972, and for special rules applicable to churches or conventions or associations of churches. (ii) Unrelated debt-financed income. The unrelated debt...

Endogenous fertility, Ricardian equivalence, and debt management policy.

PubMed

Lapan, H E; Enders, W

1990-03-01

This paper develops a model in which dynastic families optimally determine fertility. Government debt represents a tax on future generations and on childbearing; the Ricardian Equivalence Hypothesis does not hold. Debt is welfare reducing in that it distorts the fertility decision. An increase in government debt induces a decline in fertility and an increase in the steady state capital/labor ratio. If a government inherits an existing stock of debt, the 1st-best policy is to eliminate the debt immediately. In other situations the optimal debt management policy will not, in general, entail a total elimination of the debt.

29 CFR 1650.202 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Past-due legally enforceable debt. 1650.202 Section 1650.202 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT COLLECTION Procedures for the Collection of Debts by Federal Tax Refund Offset § 1650.202 Past-due legally...

25 CFR 513.21 - What notice will a debtor be given of the Commission's intent to collect a debt through...

Code of Federal Regulations, 2010 CFR

2010-04-01

... intent to collect a debt through administrative and tax refund offset? 513.21 Section 513.21 Indians... collect a debt through administrative and tax refund offset? (a) The Commission will give the debtor... after the date of the notice, the Commission will refer the debt to Treasury for administrative and tax...

76 FR 17331 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-29

... procedures for collection of debts through salary offset, administrative offset, tax refund offset, and... procedure and is interpretative in nature. The procedures contained in the interim final rule for salary...

The Americans with Disabilities Act: prescription for tax relief.

PubMed

Cook, E D; Judice, A K; Hazelwood, A C

1996-01-01

As employers, healthcare organizations must comply with Title I of the Americans with Disabilities Act of 1990-Employment Discrimination by Private Entities-which covers virtually all aspects of employment and prohibits employers from discriminating against otherwise qualified job applicants and workers who have disabilities or who become disabled. Further, healthcare organizations must comply with the provisions of Title III of the act-Nondiscrimination on the Basis of Disability by Public Accommodations and in Commercial Facilities-which requires places of public accommodations and commercial facilities to be designed, constructed, and altered in compliance with the accessibility standards of the act. While compliance with the ADA can be costly, four specific sections of the Internal Revenue Code offer tax relief to organizations that meet the guidelines of Titles I and III.

How well is debt managed by nonprofits?

PubMed

Tuckman, H P; Chang, C F

1993-01-01

Little is known about why nonprofits accrue debt, how much they owe, and whether the funds they borrow are used productively. This article distinguishes between productive, problematic, and deferred debt. Employing a data base representative of 114,726 tax-filing charitable nonprofits in the United States in 1986, it examines the pervasiveness of nonprofit debt and the relation between this debt and nonprofit financial health. The analysis finds that over 70 percent of the nonprofits hold debt, the distribution of this debt is highly concentrated, and the level of debt and leverage varies with asset size and type of activity. Nonprofits with higher leverage and absolute debt levels are financially healthier than those with lower levels. While the analysis does not determine whether financially stronger nonprofits are better able to borrow, the results support the view that borrowing in the nonprofit sector is economically efficient.

26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(d)-1 Basis of debt-financed property acquired in corporate... includible, on account of such distribution, in the gross income of the organization as unrelated debt...

Cut income taxes with reorganization planning.

PubMed

Miller, J E

1985-04-01

It is necessary to plan when reorganizing a corporate structure, to minimize taxes at the tax-exempt parent organization level and avoid unexpected tax consequences at year-end. With an awareness of the income tax rules, proper debt structuring during the reorganization phase is possible and should enable the financial manager to minimize total income tax.

26 CFR 1.1275-5 - Variable rate debt instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... nonpublicly traded property. A debt instrument (other than a tax-exempt obligation) that would otherwise... variations in the cost of newly borrowed funds in the currency in which the debt instrument is denominated... on the yield of actively traded personal property (within the meaning of section 1092(d)(1)). (ii...

45 CFR 31.4 - Certification and referral of debt.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Certification and referral of debt. 31.4 Section 31.4 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.4 Certification and referral of debt. (a) Certification. The Secretary shall certify to FMS that...

29 CFR 4903.31 - Eligibility of debt for tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 4903.31 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INTERNAL...) If the debt is a consumer debt and exceeds $100, the PBGC has disclosed the debt to a consumer reporting agency (as authorized by 31 U.S.C. 3711(f) and provided in § 4903.32), unless a consumer reporting...

The impact of state road fund debt limits : an empirical analysis.

DOT National Transportation Integrated Search

2005-07-01

States have been gradually increasing their reliance on debt financing to meet their transportation funding needs. Increased reliance on debt financing has been driven by the slow growth of highway and Road Fund revenue sources, resistance to tax exp...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation. ...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation. ...

A guide to taxable debt financing alternatives.

PubMed

Aderholdt, J M; Pardue, C R

1989-07-01

The 1986 Tax Reform Act placed new restrictions on the use of tax-exempt financing for certain healthcare projects, and policymakers are considering further restrictions. In light of these developments, financial managers should become familiar with the available taxable debt financing options. These include commercial paper, taxable variable rate demand notes, floating rate notes, medium-term notes, long-term domestic public offerings, and domestic private placements.

Protecting Your District's Ability to Sell Bonds or Other Debt

ERIC Educational Resources Information Center

Warden, Dan; Palsma, Abigail Stokes

2012-01-01

If a school district has more than $10 million in tax-exempt debt, inclusive of all outstanding bonds, certificates of participation, and other public debt issues with durations of more than nine months, it must comply with the contractual requirements entered into under Securities and Exchange Commission (SEC) rules. District administrators and…

24 CFR 17.158 - Application of offset funds: Multiple debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Multiple debts. 17.158 Section 17.158 Housing and Urban Development Office of the Secretary, Department of... Government Irs Tax Refund and Federal Payment Offset Provisions and Administrative Wage Garnishment § 17.158 Application of offset funds: Multiple debts. The Secretary will use the procedures set out in § 17.157 for the...

12 CFR 615.5209 - Deferred-tax assets.

Code of Federal Regulations, 2010 CFR

2010-01-01

... within that year. (4) Financial projections must include the estimated effect of tax-planning strategies.... (5) The deferred tax effects of any unrealized holding gains and losses on available-for-sale debt...

31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

Code of Federal Regulations, 2010 CFR

2010-07-01

.... For purposes of this section: Debt as used in this section means past-due, legally enforceable State... Treasury. Past-due, legally enforceable State income tax obligation means a debt which resulted from: (1) A... and which has not been delinquent for more than 10 years. State means the several States of the United...

New Regulations Affect School Debt Financing.

ERIC Educational Resources Information Center

Olson, Carol Duane

1993-01-01

Provides an overview of changes in Treasury Regulations as they affect school debt financing, including bond and note construction and acquisition issues, other types of equipment and property financing, as well as tax and revenue anticipation notes for working capital needs. (MLF)

Property Taxes and Elderly Mobility

PubMed Central

Shan, Hui

2009-01-01

The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

77 FR 71131 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-29

... access to OADEs. Some OADEs are marketers that make autodialed calls on behalf of other entities, e.g... adopts the existing definition in its rules, as set forth in the TCPA context, and defines an ``emergency.... Definitions. As noted above, the Tax Relief Act does not define ``automatic dialing'' or ``robocall...

45 CFR 608.4 - Reductions of tax refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... tax refunds of persons owing past due legally enforceable debts to NSF. (b) For purposes of this section, a past-due legally enforceable debt referable to the IRS is a debt which is owed to the United... has not been delinquent for more than ten years at the time the offset is made; (2) Cannot be...

Some tax-exempt bond issues could become taxable.

PubMed

Lough, S B; O'Hare, P K

2000-12-01

The IRS recently launched a new program to audit healthcare mergers-and-acquisition financing arrangements. To date, the IRS has focused on transactions involving IDSs in which tax-exempt bonds issued on behalf of the participants have been used to prepay the outstanding debt of one or both participants. The IRS is concerned that such tax-exempt financing may involve impermissible advance-refunding of the previous debt, in which case the financing would be deemed taxable and the participants subject to penalties.

Diversify your sources of capital through debt offerings

DOE Office of Scientific and Technical Information (OSTI.GOV)

Burkhardt, D.A.; Soucy, S.T.

1993-09-01

Despite the trend toward diversification in many areas of the utility industry, most utility executives have yet to realize that many of the benefits derived from diversifying equity ownership can also be gained through a similar approach to their debt securities. Although institutional investors have long been regarded as the exclusive market for utility debt securities, individuals are an increasingly important component of this market. The factors that motivate individuals to purchase utility debt securities are the same as those that influence purchases of utility stocks: safety and dependable income. The benefits of retail ownership of utility debt securities domore » not, however, accrue exclusively to the investor. Utility companies that actively market debt offerings to individual investors also can expect to enjoy a number of tangible benefits. Nowhere are these benefits more obvious than in the area of tax-exempt utility securities.« less

78 FR 49242 - Relief From Joint and Several Liability

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-13

... Relief From Joint and Several Liability AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice... joint and several tax liability under section 6015 of the Internal Revenue Code (Code) and relief from... are husband and wife to file a joint Federal income tax return. Married individuals who choose to file...

26 CFR 1.988-6 - Nonfunctional currency contingent payment debt instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accrued but unpaid interest is translated into functional currency at the same rate used, in each of the... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Nonfunctional currency contingent payment debt... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Export Trade Corporations § 1.988-6 Nonfunctional currency...

26 CFR 1.514(b)-1 - Definition of debt-financed property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of debt-financed property. 1.514(b)-1 Section 1.514(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt...

7 CFR 3.46 - Offset against tax refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Offset against tax refunds. 3.46 Section 3.46 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Administrative Offset § 3.46 Offset against tax refunds. USDA will take action to effect administrative offset against tax refunds due to debtors...

26 CFR 1.593-1 - Additions to reserve for bad debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.593-1 Additions to reserve for bad debts. (a) In general. A mutual savings bank not having capital stock represented by shares, a... for mutual purposes and without profit may, as an alternative to a deduction from gross income under...

26 CFR 1.593-1 - Additions to reserve for bad debts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.593-1 Additions to reserve for bad debts. (a) In general. A mutual savings bank not having capital stock represented by shares, a... for mutual purposes and without profit may, as an alternative to a deduction from gross income under...

Evaluating the underlying factors behind variable rate debt.

PubMed

McCue, Michael J; Kim, Tae Hyun Tanny

2007-01-01

Recent trends show a greater usage of variable rate debt among health care bond issues. In 2004, 63.4% of the total health care bonds issued were variable rate compared with 30.6% in 1995 (Fitch Ratings, 2005). The purpose of this study is to gain a better understanding of the underlying factors, credit spread, issue characteristics, and issuer factors behind why hospitals and health system borrowers select variable rate debt compared with fixed rate debt. From 2000 to 2004, this study sampled 230 newly issued tax-exempt bonds issued by acute care hospitals and health care systems that included both variable and fixed rate debt issues. Using a logistic regression model, hospitals with variable rate debt issues were assigned a value of 1, whereas hospitals with fixed rate debt issues were assigned a value of 0. This study found a positive association between bond insurance and variable rate debt and a negative association between callable feature and variable rate debt. Facilities located in certificate-of-need states that possessed higher case mix acuity, earned higher profit margins, generated higher debt service coverage, and held less debt were more likely to issue variable rate debt. Overall, hospital managers and board members of hospitals possessing a strong financial performance have an interest in utilizing variable rate debt to lower their cost of capital. In addition, this outcome may also reflect that investment bankers are doing a better job in educating senior hospital management about the interest rate savings benefit of variable rate compared with fixed rate debt.

The Strategic Use of Debt Financing.

ERIC Educational Resources Information Center

Hornfischer, David

1997-01-01

Increasingly, colleges and universities are using debt financing to respond quickly to new needs and for capital initiatives that will produce long-term benefits. The borrowing process is complex and subject to a variety of government tax regulations and legal limits. Recommends that both small and large institutions work with an experienced…

38 CFR 1.990 - Written agreement to repay debt as alternative to salary offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... repay debt as alternative to salary offset. 1.990 Section 1.990 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.990 Written agreement to repay debt as alternative to salary offset. (a) Notification by employee. The employee may propose, in...

47 CFR 1.1917 - Referrals to the Department of Justice and transfer of delinquent debt to the Secretary of Treasury.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Commission will cease all collection activity related to that debt. (c) All non-tax debts of claims owed to... transfer of delinquent debt to the Secretary of Treasury. 1.1917 Section 1.1917 Telecommunication FEDERAL... of Justice and transfer of delinquent debt to the Secretary of Treasury. (a) Referrals to the...

24 CFR 17.159 - Application of offset funds: Federal payment is insufficient to cover amount of debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Federal payment is insufficient to cover amount of debt. 17.159 Section 17.159 Housing and Urban... Procedures for the Collection of Claims by the Government Irs Tax Refund and Federal Payment Offset... insufficient to cover amount of debt. If an offset of a Federal payment is insufficient to satisfy a debt, the...

The Estate Tax Enigma.

ERIC Educational Resources Information Center

Harrison, Ellen K.

2001-01-01

Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

Code of Federal Regulations, 2010 CFR

2010-10-01

..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

Code of Federal Regulations, 2013 CFR

2013-10-01

..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

Code of Federal Regulations, 2014 CFR

2014-10-01

..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

Code of Federal Regulations, 2012 CFR

2012-10-01

..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

Code of Federal Regulations, 2011 CFR

2011-10-01

..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

45 CFR 30.26 - Consideration of tax consequences to the Government.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Consideration of tax consequences to the... CLAIMS COLLECTION Debt Compromise § 30.26 Consideration of tax consequences to the Government. In negotiating a compromise, the Secretary will consider the tax consequences to the Government. In particular...

Leveraging Psychological Insights to Encourage the Responsible Use of Consumer Debt.

PubMed

Hershfield, Hal E; Sussman, Abigail B; O'Brien, Rourke L; Bryan, Christopher J

2015-11-01

U.S. consumers currently hold $880 billion in revolving debt, with a mean household credit card balance of approximately $6,000. Although economic factors play a role in this societal issue, it is clear that psychological forces also affect consumers' decisions to take on and maintain unmanageable debt balances. We examine three psychological barriers to the responsible use of credit and debt. We discuss the tendency for consumers to (a) make erroneous predictions about future spending habits, (b) rely too heavily on values presented on billing statements, and (c) categorize debt and saving into separate mental accounts. To overcome these obstacles, we urge policymakers to implement methods that facilitate better budgeting of future expenses, modify existing credit card statement disclosures, and allow consumers to easily apply government transfers (such as tax credits) to debt repayment. In doing so, we highlight minimal and inexpensive ways to remedy the debt problem. © The Author(s) 2015.

26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

Code of Federal Regulations, 2010 CFR

2010-04-01

....585-5 Section 1.585-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-5 Denial of bad debt...)) with respect to its banking business is the specific charge-off method. In applying § 1.381(c)(4)-1(c...

19 CFR 201.208 - Tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 3 2010-04-01 2010-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

19 CFR 201.208 - Tax refund offset.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 3 2011-04-01 2011-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

19 CFR 201.208 - Tax refund offset.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 19 Customs Duties 3 2013-04-01 2013-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

19 CFR 201.208 - Tax refund offset.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 19 Customs Duties 3 2012-04-01 2012-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

19 CFR 201.208 - Tax refund offset.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 19 Customs Duties 3 2014-04-01 2014-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

New Federalism, Taxes, and Cities.

ERIC Educational Resources Information Center

Kaplan, Marshall

1982-01-01

Discusses how recent changes in federal policies have adversely affected cities. Modifications of the state block grant system, tax laws, reductions in federal support for welfare programs, and a massive federal debt have all hurt urban economies. (AM)

The association of debt financing with not-for-profit hospitals' operational and capital-investment efficiency.

PubMed

Magnus, Stephen A; Wheeler, John R C; Smith, Dean G

2004-01-01

Increased debt in companies can motivate both operational and capital-investment efficiency. This positive influence of debt is attributed to creditors' oversight of corporate behavior and the need to generate cash flows to service debt. Our study investigates whether debt has a similar relationship with efficiency in not-for-profit hospitals. Using statistical analysis of a database of audited financial statements of not-for-profit hospitals, we test whether debt is associated with six distinct measures of operational and capital-investment efficiency. We find that debt either has no association with efficiency or predicts decreased efficiency. Possible explanations are that creditors' oversight is less tight in the not-for-profit setting and that debt may at times motivate excessive capital investment because of a legal requirement to tie tax-exempt debt with a capital-investment project.

31 CFR 339.4 - Exchanges without tax deferral.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Exchanges without tax deferral. 339.4... SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT EXCHANGE OFFERING OF UNITED STATES SAVINGS BONDS, SERIES H § 339.4 Exchanges without tax deferral. Exchanges by owners who: (a) Report the interest...

Tax Cut Legislation: What's Fair? Lesson Plan.

ERIC Educational Resources Information Center

Foundation for Teaching Economics, Davis, CA.

Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…

7 CFR 400.141 - Internal Revenue Service (IRS) Tax Refund Offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Internal Revenue Service (IRS) Tax Refund Offset. 400...-Regulations for the 1986 and Succeeding Crop Years § 400.141 Internal Revenue Service (IRS) Tax Refund Offset... debt owing to any Federal agency by offset against a taxpayer's Federal income tax refund. This section...

Unemployment Insurance Fund Insolvency and Debt in Michigan.

ERIC Educational Resources Information Center

Blaustein, Saul J.

Without changes in Michigan's unemployment insurance law, the state's unemployment insurance debt will probably reach $3.8 billion by the end of 1985. Currently, Michigan's employers pay unemployment insurance tax rates that vary from 1 to 9 percent, depending upon the amount of benefits charged against their accounts. Beginning with the federal…

Saving Bonds: Retaining the Tax-Exempt Status of Bonds.

ERIC Educational Resources Information Center

Ferriter, Kaye B.; Kalick, Laura

1995-01-01

As college and university financial officers pursue business partnerships to boost institutional revenue, they must consider how these agreements affect the tax exempt status of their financing arrangement, continually monitoring use of facilities financed with tax-exempt debt. Issues to be addressed include the provisions of service contracts,…

26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Basis of debt-financed property acquired in corporate liquidation. 1.514(d)-1 Section 1.514(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business...

Filipino women demand freedom from debt.

PubMed

Taguiwalo, J

1993-10-01

Filipino women suffer from the dual burden of unpaid reproductive work and underpaid labor in the work force. They are also paying heavily for the huge foreign debt assumed by their country. The fact that economic development has stagnated in the Philippines is directly related to a government policy which provides for automatic debt repayment regardless of the economic status of the country. The strategy of honoring debt obligations and removing governmental market controls was intended to lead to economic development in the Philippines but has instead increased the burden of women who must cope with reductions in income, reductions in social and community services, increases in taxes, and higher prices for essentials. Increased work and less food have had an adverse impact on the women's health, and the emphasis on exports has resulted in an increased number of women migrating overseas to find jobs. Thus, even highly trained women must resort to performing domestic work overseas to earn a living. Cash-crop production has reduced women's role in food production and threatened food security while creating a pool of cheap labor among the newly displaced peasant families. Violence against women is increasing because of stress related to poverty, and women working abroad are subject to rape and sexual abuse. These conditions have led to the creation of women's groups such as the Freedom from Debt Coalition which is developing a comprehensive alternative development strategy which includes measures to reduce the burden of foreign debt.

38 CFR 1.911 - Collection of debts owed by reason of participation in a benefits program.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Collection of debts owed by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.911...

38 CFR 1.911 - Collection of debts owed by reason of participation in a benefits program.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Collection of debts owed by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.911...

38 CFR 1.911 - Collection of debts owed by reason of participation in a benefits program.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Collection of debts owed by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.911...

38 CFR 1.911 - Collection of debts owed by reason of participation in a benefits program.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Collection of debts owed by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.911...

31 CFR 900.3 - Antitrust, fraud, and tax and interagency claims excluded.

Code of Federal Regulations, 2010 CFR

2010-07-01

... apply to tax debts. (c) Parts 900-904 of this chapter do not apply to claims between Federal agencies... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Antitrust, fraud, and tax and...) SCOPE OF STANDARDS § 900.3 Antitrust, fraud, and tax and interagency claims excluded. (a) The standards...

27 CFR 24.158 - Extent of relief.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Extent of relief. 24.158 Section 24.158 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., until all tax is fully paid. (d) Wine vinegar plant bond. The surety will be relieved of liability for...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 1632.607 Section 1632.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Debts...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 1632.607 Section 1632.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Debts...

10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

Code of Federal Regulations, 2010 CFR

2010-01-01

... does not apply to tax debts. (c) Part 1015 does not apply to claims between Federal agencies. Federal... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract...

Tax Credits for Education.

ERIC Educational Resources Information Center

Maxwell, James A.; And Others

This report is comprised of two separate papers, "A Tax Credit for Certain Educational Expenses" by James A. Maxwell and Bernard L. Weinstein and "Income Tax Credits for Tuitions and Gifts in Nonpublic School Education" by Roger A. Freeman. The first paper is based on the assumption that provision of financial relief to parents who send their…

The Effects of State Funding on Property Tax Rates and School Construction

ERIC Educational Resources Information Center

Plummer, Elizabeth

2006-01-01

In response to concerns over funding for school construction, the state of Texas has implemented two programs to assist school districts with construction-related debt. This paper examines whether these programs have accomplished their objectives of reducing property taxes (the Existing Debt Allotment (EDA) program) and increasing capital outlays…

Tax savings for your practice. New tax law accelerates depreciation write-off.

PubMed

Dennis-Escoffier, Shirley; Quintana, Olga

2004-04-01

The Jobs and Growth Tax Relief Reconciliation Act of 2003 provides benefits for your medical group practice by quadrupling the expensing deduction and increasing additional first-year bonus depreciation. These increases are not permanent--some expire as soon as the end of 2004. So now is the time to start planning to maximize the tax-saving benefits for your practice.

38 CFR 36.4512 - Taxes and insurance.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Taxes and insurance. 36...) LOAN GUARANTY Direct Loans § 36.4512 Taxes and insurance. (a) In addition to the monthly installment... taxes and assessments, ground rents, insurance premiums, and similar levies or charges on the security...

Assessments and Tax Rates. Delaware Public Schools, 1976-77.

ERIC Educational Resources Information Center

Spartz, James L.

This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table…

38 CFR 1.935 - Consideration of tax consequences to the Government.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Consideration of tax consequences to the Government. 1.935 Section 1.935 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... consequences to the Government. In negotiating a compromise, VA will consider the tax consequences to the...

Tax Reform and Higher Education.

ERIC Educational Resources Information Center

Franck, Gail

1987-01-01

The effect of the Tax Reform Act of 1986 on college and university revenues and expenditures is reviewed. Institutional revenues are derived primarily from five sources: tuition, charitable contributions, debt financing, endowment income, and governmental appropriations. The effect of the new law on family and student income, savings, student…

27 CFR 25.284 - Adjustment of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Adjustment of tax. 25.284 Section 25.284 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.284 Adjustment...

45 CFR 31.7 - Review of a determination that a debt is past-due and legally enforceable.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Review of a determination that a debt is past-due and legally enforceable. 31.7 Section 31.7 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.7 Review of a determination that a debt is past-due and...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2013 CFR

2013-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2012 CFR

2012-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2014 CFR

2014-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 1.6049-7 - Returns of information with respect to REMIC regular interests and collateralized debt obligations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Returns of information with respect to REMIC regular interests and collateralized debt obligations. 1.6049-7 Section 1.6049-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information...

26 CFR 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Bad debts, losses, and gains with respect to securities held by financial institutions. 1.582-1 Section 1.582-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions...

10 CFR 15.45 - Consideration of tax consequences to the Government.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 1 2010-01-01 2010-01-01 false Consideration of tax consequences to the Government. 15.45 Section 15.45 Energy NUCLEAR REGULATORY COMMISSION DEBT COLLECTION PROCEDURES Compromise of a Claim § 15.45 Consideration of tax consequences to the Government. (a) The NRC may accept a percentage of a...

Income levels of bad-debt and free-care patients in Massachusetts hospitals.

PubMed

Weissman, J S; Dryfoos, P; London, K

1999-01-01

This study disputes the common notion that many hospitalized patients whose expenses are written off to bad debt are able to pay their bills. By matching 1996 state tax returns to more than 350,000 bad-debt and free-care claims at seven Massachusetts hospitals, we found that most patients involved had incomes below the federal poverty level and thus were presumably eligible for either public programs or hospital-based free care. This suggests that hospitals and public officials need to investigate further why low-income, uninsured patients are not receiving benefits for which they are eligible. Our results also suggest that measurements of indigent care levels in hospitals for purposes of research or regulation should include some portion of bad debt.

26 CFR 1.6015-5 - Time and manner for requesting relief.

Code of Federal Regulations, 2010 CFR

2010-04-01

... relief. (a) Requesting relief. To elect the application of § 1.6015-2 or 1.6015-3, or to request... general. To elect the application of § 1.6015-2 or 1.6015-3, or to request equitable relief under § 1.6015... spouse after July 22, 1998, with respect to the joint tax liability. (2) Definitions—(i) Collection...

Beyond the Reagan tax proposal: hospital capital management strategies.

PubMed

Harris, J P

1985-11-01

If Reagan's tax proposal is implemented, low-cost tax-exempt revenue bonds, advance refunding, and the investment tax credit would be eliminated. Such possibilities could cause a serious blow to the hospital industry--the cost of capital could rise significantly, the hospital's ability to manage debt could decrease, and joint ventures could become less attractive. However, in light of the known elements in Reagan's proposal, certain financing strategies can be adopted immediately that will help offset these possibilities and help ensure long-term survival.

31 CFR 315.27 - Application for relief-nonreceipt of bond.

Code of Federal Regulations, 2010 CFR

2010-07-01

... (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING U.S. SAVINGS BONDS, SERIES A, B, C, D, E, F, G, H, J, AND K, AND U.S. SAVINGS NOTES Relief for Loss, Theft... bearing the same issue date as the bond that was not received. ...

31 CFR 315.27 - Application for relief-nonreceipt of bond.

Code of Federal Regulations, 2012 CFR

2012-07-01

... (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING U.S. SAVINGS BONDS, SERIES A, B, C, D, E, F, G, H, J, AND K, AND U.S. SAVINGS NOTES Relief for Loss, Theft... bearing the same issue date as the bond that was not received. ...

31 CFR 315.27 - Application for relief-nonreceipt of bond.

Code of Federal Regulations, 2011 CFR

2011-07-01

... (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING U.S. SAVINGS BONDS, SERIES A, B, C, D, E, F, G, H, J, AND K, AND U.S. SAVINGS NOTES Relief for Loss, Theft... bearing the same issue date as the bond that was not received. ...

31 CFR 315.27 - Application for relief-nonreceipt of bond.

Code of Federal Regulations, 2013 CFR

2013-07-01

... (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING U.S. SAVINGS BONDS, SERIES A, B, C, D, E, F, G, H, J, AND K, AND U.S. SAVINGS NOTES Relief for Loss, Theft... bearing the same issue date as the bond that was not received. ...

International labor migration and external debt.

PubMed

Bustamante, J A

1987-01-01

The prevailing Mexican and US definitions of undocumented migration are poles apart. The US views it as a criminal problem. Mexicans view the undocumented migrants as actors in an economic game in which the rules are extremely disadvantageous to these migrants. Migrants themselves and their communities view the undocumented as a positive element. It is necessary to move toward a bilateral focus and bilateral negotiation on the issue of migratory workers. This proposal derives from several assumptions: 1) the external debt is a bilateral or multilateral issue, 2) it is important to avoid forcing debtor countries to choose between stimulating economic growth or making payment on their foreign debt, 3) prevailing public opinion in the US favors halting undocumented migration, 4) the US views the migration of undocumented Mexicans as the result of forces endogenous to Mexico and exogenous to the US, 5) the US views both Mexico's ability to make payment on its external debt and to halt emigration as tied to the Mexican government's ability or inability to reconcile political stability with scarce monetary resources, and 6) political instability in Mexico could augment emigration to the US and undermine Mexico's ability to address its foreign debt. The following proposal suggests means to link negotiation on the external debt to that of undocumented migration: 1) The Mexican government could reach an accord with the US to channel a portion of the actual interest on the external debt as a fund to be invested in Mexico to construct a system of labor intensive agroindustrial productive units designed to attract former or potential migratory workers; 2) the total amount of these funds would be deducted from interest payments on the principal of the actual external debt and redefined as an ad hoc loan to Mexico to finance these production units; 3) part of the production from these units would be incorporated into ongoing US food relief and food assistance programs; 4) the

The effect of the behavior of an average consumer on the public debt dynamics

NASA Astrophysics Data System (ADS)

De Luca, Roberto; Di Mauro, Marco; Falzarano, Angelo; Naddeo, Adele

2017-09-01

An important issue within the present economic crisis is understanding the dynamics of the public debt of a given country, and how the behavior of average consumers and tax payers in that country affects it. Starting from a model of the average consumer behavior introduced earlier by the authors, we propose a simple model to quantitatively address this issue. The model is then studied and analytically solved under some reasonable simplifying assumptions. In this way we obtain a condition under which the public debt steadily decreases.

41 CFR 105-55.003 - Antitrust, fraud, tax, interagency claims, and claims over $100,000 excluded.

Code of Federal Regulations, 2010 CFR

2010-07-01

...) This part does not apply to tax debts. (c) This part does not apply to claims between GSA and other... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Antitrust, fraud, tax... § 105-55.003 Antitrust, fraud, tax, interagency claims, and claims over $100,000 excluded. (a) The...

A Closer Look: The American Taxpayer Relief Act of 2012

ERIC Educational Resources Information Center

Balmer, Mary

2013-01-01

School districts may be affected by the American Taxpayer Relief Act of 2012 with regard to fixed assets management and education entities. The act avoids the scheduled increases to individual income tax rates for most Americans and extends a host of expired and expiring tax provisions for both individuals and businesses. The provisions described…

Transfers to the old, government debt and demographic change.

PubMed

Verbon, H A

1990-01-01

"In this paper we take the view that policy makers...take the relationship between (explicit) intergenerational transfer systems (including public pension schemes) and government deficits into account. It is assumed that policy makers are behaving altruistically towards past and future generations. Given the behavioral model, an analysis is made of the effects of demographic changes (such as the 'baby-boom' of the 1940s and 1950s and the decline of birth rates in the 1970s) on the decisions to be taken with respect to the tax rate of the public pension system and the size of government debt. From the analysis it appears that, with the assumption of altruistic decision-makers, periods of increasing or decreasing debt can occur alternately in periods of demographic change." The geographical focus is on developed countries. excerpt

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

Taxes, bankruptcy costs, and capital structure in for-profit and not-for-profit hospitals.

PubMed

Huang, Sean S; Yang, Jie; Carroll, Nathan

2018-02-01

About 60% of the US hospitals are not-for-profit and it is not clear how traditional theories of capital structure should be adapted to understand the borrowing behavior of not-for-profit hospitals. This paper identifies important determinants of capital structure taken from theories describing for-profit firms as well as prior literature on not-for-profit hospitals. We examine the differential effects these factors have on the capital structure of for-profit and not-for-profit hospitals. Specifically, we use a difference-in-differences regression framework to study how differences in leverage between for-profit and not-for-profit hospitals change in response to key explanatory variables (i.e. tax rates and bankruptcy costs). The sample in this study includes most US short-term general acute hospitals from 2000 to 2012. We find that personal and corporate income taxes and bankruptcy costs have significant and distinct effects on the capital structure of for-profit and not-for-profit hospitals. Specifically, relative to not-for-profit hospitals: (1) higher corporate income tax encourages for-profit hospitals to increase their debt usage; (2) higher personal income tax discourages for-profit hospitals to use debt; and (3) higher expected bankruptcy costs lead for-profit hospitals to use less debt. Over the past decade, the capital structure of for-profit hospitals has been more flexible as compared to that of not-for-profit hospitals. This may suggest that not-for-profit hospitals are more constrained by external financing resources. Particularly, our analysis suggests that not-for-profit hospitals operating in states with high corporate taxes but low personal income taxes may face particular challenges of borrowing funds relative to their for-profit competitors.

31 CFR 315.26 - Application for relief-after receipt of bond.

Code of Federal Regulations, 2010 CFR

2010-07-01

... (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING U.S. SAVINGS BONDS, SERIES A, B, C, D, E, F, G, H, J, AND K, AND U.S. SAVINGS NOTES Relief for Loss, Theft... of a mutilated bond should be submitted to the Bureau. (d) Execution of claims application. The...

Property Tax Restrictions on School Board Taxing Authority in Pennsylvania

ERIC Educational Resources Information Center

Shrom, Timothy J.; Hartman, William

2014-01-01

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

Utility Tax Relief Program in the Netherlands

DTIC Science & Technology

2010-01-06

Management Command, Europe Region LQA Living Quarters Allowance VAT Value Added Tax INSPECTOR GENERAL DEPARTMENT OF DEFENSE 400 ARMY NAVY DRIVE...savings on their utility bills. However, for DOD civilians receiving Living Quarters Allowance ( LQA ),2 DOD realizes the cost savings through reduced... LQA payments, unless the civilian’s housing expenses exceed the maximum allowable LQA . 1 For the purpose of this report, DOD personnel refers to

Recent Tax Law Changes.

ERIC Educational Resources Information Center

Lukaszewski, Thomas

1998-01-01

Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit Reduction § 606.25 Waiver of and substitution for additional tax credit reduction. A provision of subsection (c)(2) of section 3302 of FUTA provides that, for a...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

42 CFR 433.68 - Permissible health care-related taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... any deducted amounts for bad debts, charity care, and payer discounts. (iv) The tax is imposed on... all revenues (including Medicare and Medicaid) but excludes teaching hospitals would have to meet this... the State; (2) Providers that do not charge for services within the class; (3) Rural hospitals...

27 CFR 24.158 - Extent of relief.

Code of Federal Regulations, 2012 CFR

2012-04-01

... will be relieved of future liability with respect to wine, spirits, volatile fruit-flavor concentrate... relief, the surety will remain liable for the tax on all wine or volatile fruit-flavor concentrate produced at, and for wine, spirits, and volatile fruit-flavor concentrate consigned to, the bonded wine...

27 CFR 24.158 - Extent of relief.

Code of Federal Regulations, 2014 CFR

2014-04-01

... will be relieved of future liability with respect to wine, spirits, volatile fruit-flavor concentrate... relief, the surety will remain liable for the tax on all wine or volatile fruit-flavor concentrate produced at, and for wine, spirits, and volatile fruit-flavor concentrate consigned to, the bonded wine...

27 CFR 24.158 - Extent of relief.

Code of Federal Regulations, 2013 CFR

2013-04-01

... will be relieved of future liability with respect to wine, spirits, volatile fruit-flavor concentrate... relief, the surety will remain liable for the tax on all wine or volatile fruit-flavor concentrate produced at, and for wine, spirits, and volatile fruit-flavor concentrate consigned to, the bonded wine...

27 CFR 24.158 - Extent of relief.

Code of Federal Regulations, 2011 CFR

2011-04-01

... will be relieved of future liability with respect to wine, spirits, volatile fruit-flavor concentrate... relief, the surety will remain liable for the tax on all wine or volatile fruit-flavor concentrate produced at, and for wine, spirits, and volatile fruit-flavor concentrate consigned to, the bonded wine...

Warren Recommendation on Student Debt: What Will Work to Help America's Students?

ERIC Educational Resources Information Center

Gross, Karen

2014-01-01

U.S. Sen. Elizabeth Warren has had concerns about student debt for decades. Her recent solution seeks to redistribute tax revenue from the richest Americans to enable students to refinance their postgraduation indebtedness; this would allow students to benefit from the low interest rates in today's financial markets. The Massachusetts…

36 CFR 1011.10 - How will the Presidio Trust use administrative offset (offset of non-tax federal payments) to...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust....10 Parks, Forests, and Public Property PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.10 How will the Presidio Trust use administrative offset (offset of non-tax federal...

Determinants of interest rates on tax-exempt hospital bonds.

PubMed

Grossman, M; Goldman, F; Nesbitt, S W; Mobilia, P

1993-12-01

The aim of this paper is to examine the determinants of interest rates on tax-exempt hospital bonds. The results highlight the potential and actual roles of Federal and state policy in the determination of these rates. The shift to a Prospective Payment System under Medicare has subsidized the borrowing costs of some hospitals at the expense of others. The selection of underwriters by negotiation rather than by competitive bidding results in higher interest rates. The Federal tax act of 1986 raised the cost of hospital debt by encouraging bond issues to contain call features.

Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations

DOE Office of Scientific and Technical Information (OSTI.GOV)

Massey, D.T.; Silver, M.B.

1982-01-01

This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details howmore » each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.« less

Educational Debt Burden: Law School Assistance Programs--A Review of Existing Programs and a Proposed New Approach.

ERIC Educational Resources Information Center

Vernon, David H.

1989-01-01

The paper reviews and critiques the 13 existing (1987) law school assistance programs and proposes a national repayment-assistance debt-forgiveness program which would involve an income-contingent repayment "tax" coupled with an assurance to creditors of repayment by means of a "guarantee" or "insurance" fund. (DB)

Debt swapping as a tool for economic and social stabilization in Russia's closed nuclear cities (briefing paper)

DOE Office of Scientific and Technical Information (OSTI.GOV)

JL Fuller; KM Leek

2000-03-08

The next great issue on the Russian landscape will be management of its foreign debt. In the near future the United States will be called upon to lead an international program of debt restructuring to assist Russia in overcoming the burden of its debt trap. With debt service obligations equal to 50{percent} of 1999 revenues, Russia has virtually no chance of sustaining a program of economic recovery without debt relief (Hardt, 1999). With some form of debt restructuring a foregone conclusion, Russia, the United States, and world community have a vital stake in searching for creative ways to transform themore » inevitability of debt restructuring into something of value and constructive to Russia and the problems it faces. This was the rationale behind debt-for-nature swaps which emerged in the early 1980s in Latin American and Eastern Europe as a means of relieving developing nations of their crippling foreign debt. Debt-for-nature swaps served both domestic and international needs by converting a portion of foreign debt, often at steep discounts, into local currency that was then used to fund programs to preserve the environment. The debt swap mechanism provides the prospect of getting something of real value where nothing is expected. The Pacific Northwest National Laboratory (PNNL) has proposed to use the same model to synergistically capitalize defense threat reduction activities and environmental remediation within Russia's closed nuclear cities. Preventing the emigration of nuclear technology, expertise, and hardware from these cities to subnational groups and countries of proliferation concern is one of the world's foremost pressing problems. It is in the best national security interest of the United states to assist Russia in overcoming the legacy of the Cold War by helping to address the catastrophic environmental and public health effects of nuclear production that negatively impact economic stabilization.« less

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2014 CFR

2014-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2012 CFR

2012-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2013 CFR

2013-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2011 CFR

2011-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

Device-tax repeal surfaces as key in budget stalemate. White House says it's unwilling to compromise until shutdown ends.

PubMed

Lee, Jaimy; Zigmond, Jessica

2013-10-14

As lawmakers in D.C. continue to wrangle over how to solve the government shutdown and debt ceiling impasse, the Affordable Care Act's medical device tax is emerging as a likely bargaining chip. But many wonder how the tax's $29.1 billion in funding for coverage expansion will be replaced. Minnesota GOP Rep. Erik Paulsen, says he's encouraged that there is a strong chance the device tax could be overturned.

Tax-exempt private placements: a new opportunity for not-for-profit providers.

PubMed

Ambrose, Jim; Harris, Andrew

2006-08-01

Tax-exempt private placements offer an attractive financing alternative for not-for-profit healthcare providers for which the public debt market is no longer a viable option. They offer the following advantages: Greater flexibility Lower fees. Less paperwork. Fewer players. Shorter time to complete.

Commuter Benefits Provisions of the Taxpayer Relief Act of 1997

DOT National Transportation Integrated Search

1997-08-22

The Taxpayer Relief Act of 1997 makes offering a menu of commute benefits, sometimes called transportation fringe benefits, far more appealing to employers. Downtown employers and their employees are most likely to take advantage of the new tax law p...

Rethinking Student Loan Debt: Tools and Strategies for Debt Management.

ERIC Educational Resources Information Center

Mason, Susan G.

2001-01-01

Analyzes student loan debt at the University of Missouri-St. Louis School of Optometry, showing the need for a comprehensive debt management program. Presents a model for determining manageable amounts of student loan debt developed from conventional lending criteria and data on earnings for optometrists. (EV)

Medical Debt and Aggressive Debt Restitution Practices

PubMed Central

O'Teele, Thomas P; Arbelaes, Jose J; Lawrence, Robert S

2004-01-01

BACKGROUND Health care providers are increasingly relying on collection agencies to recoup charges associated with medical care. Little is known about the prevalence of this practice in low-income communities and what effect it has on health-seeking behavior. METHODS Cross-sectional survey at 10 “safety net” provider sites in Baltimore, Md. Specific queries were made to underlying comorbidities, whether they had a current medical debt, actions taken against that debt, and any effect this has had on health-seeking behavior. RESULTS Overall, 274 adults were interviewed. The average age was 43.9 years, 77.3% were African American, 54.6% were male, 47.2% were homeless, and 34.4% had less than a 12th grade education. Of these, 46.2% reported they currently had a medical debt (average, $3,409) and 39.4% reported ever having been referred to a collection agency for a medical debt. Overall, 67.4% of individuals reported that either having a current medical debt or having been referred to a collection agency for a medical debt affected their seeking subsequent care: 24.5% no longer went to that site for care; 18.6% delayed seeking care when needed; and 10.4% reported only going to emergency departments now. In the multiple logistic regression model, having less than a 12th grade education (odds ration [OR], 2.5; 95% confidence interval [CI], 1.0 to 6.0) and being homeless (OR, 4.1; 95% CI, 1.4 to 12.3) were associated with a change in health-seeking behavior while having a chronic medical condition (OR, 0.2; 95% CI, 0.1 to 0.5) and going to a community clinic for usual care (OR, 0.2; 95% CI, 0.1 to 1.0) were protective. CONCLUSIONS Aggressive debt retrieval for medical care appears to be indiscriminately applied with a negative effect on subsequent health-seeking behavior among those least capable of navigating the health system. PMID:15209592

Alternative funding policies for the uninsured: exploring the value of hospital tax exemption.

PubMed

Kane, N M; Wubbenhorst, W H

2000-01-01

The tax exemption accorded private, nonprofit hospitals is being subjected to more scrutiny as the numbers of uninsured grow; meanwhile, charity care competes with market-driven priorities. Current public policies tie hospital tax exemption to the provision of charity care, but there is a gap in the size and distribution of values between tax exemption and the charity care that is provided. Most hospitals, in a study reported here, provided free care at a level below the value of their tax exemption, even when 50 percent of bad debt was included in the care value. However, hospitals in the poorest communities offered considerably more care than the value of their tax exemption, whereas those in wealthier communities offered considerably less. Policies at local, state, and federal levels should be designed to exert leverage on hospitals to provide free care at a level commensurate with the value of their tax exemptions.

Debt and foregone medical care.

PubMed

Kalousova, Lucie; Burgard, Sarah A

2013-06-01

Most American households carry debt, yet we have little understanding of how debt influences health behavior, especially health care seeking. We examined associations between foregone medical care and debt using a population-based sample of 914 southeastern Michigan residents surveyed in the wake of the late-2000s recession. Overall debt and ratios of debt to income and debt to assets were positively associated with foregoing medical or dental care in the past 12 months, even after adjusting for the poorer socioeconomic and health characteristics of those foregoing care and for respondents' household incomes and net worth. These overall associations were driven largely by credit card and medical debt, while housing debt and automobile and student loans were not associated with foregoing care. These results suggest that debt is an understudied aspect of health stratification.

Alternative Funding Policies for the Uninsured: Exploring the Value of Hospital Tax Exemption

PubMed Central

Kane, Nancy M.; Wubbenhorst, William H.

2000-01-01

The tax exemption accorded private, nonprofit hospitals is being subjected to more scrutiny as the numbers of uninsured grow; meanwhile, charity care competes with market-driven priorities. Current public policies tie hospital tax exemption to the provision of charity care, but there is a gap in the size and distribution of values between tax exemption and the charity care that is provided. Most hospitals, in a study reported here, provided free care at a level below the value of their tax exemption, even when 50 percent of bad debt was included in the care value. However, hospitals in the poorest communities offered considerably more care than the value of their tax exemption, whereas those in wealthier communities offered considerably less. Policies at local, state, and federal levels should be designed to exert leverage on hospitals to provide free care at a level commensurate with the value of their tax exemptions. PMID:10934992

77 FR 74798 - Awards for Information Relating To Detecting Underpayments of Tax or Violations of the Internal...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-18

... Awards for Information Relating To Detecting Underpayments of Tax or Violations of the Internal Revenue... regarding underpayments of tax or violations of the internal revenue laws and filing claims for award, as...). SUPPLEMENTARY INFORMATION: Background Section 406 of the Tax Relief and Health Care Act of 2006, Public Law 109...

Determinants of hospital tax-exempt debt yields: corrections for selection and simultaneous equation bias.

PubMed Central

Carpenter, C E

1992-01-01

The cost of capital for hospitals is a topic of continuing interest as Medicare's new capital payment policy is implemented. This study examines the determinants of tax-exempt revenue bond yields, the primary source of long-term capital for hospitals. Two important methodological issues are addressed. A probit analysis estimates the probability that a hospital or system will be observed in the tax-exempt market. A selection-corrected two-stage least squares analysis allows for the simultaneous determination of bond yield and bond size. The study is based on a sample of hospitals that issued tax-exempt revenue bonds in 1982-1984, the years immediately surrounding implementation of Medicare's new payment system based on diagnosis-related groups, and an equal number of hospitals not in the market during the study period. Results suggest that hospital systems and hospitals with high occupancy rates are most likely to enter the tax-exempt revenue bond market. The yield equation suggests that hospital-specific variables may not be good predictors of the cost of capital once estimates are corrected for selection. PMID:1464540

Determinants of hospital tax-exempt debt yields: corrections for selection and simultaneous equation bias.

PubMed

Carpenter, C E

1992-12-01

The cost of capital for hospitals is a topic of continuing interest as Medicare's new capital payment policy is implemented. This study examines the determinants of tax-exempt revenue bond yields, the primary source of long-term capital for hospitals. Two important methodological issues are addressed. A probit analysis estimates the probability that a hospital or system will be observed in the tax-exempt market. A selection-corrected two-stage least squares analysis allows for the simultaneous determination of bond yield and bond size. The study is based on a sample of hospitals that issued tax-exempt revenue bonds in 1982-1984, the years immediately surrounding implementation of Medicare's new payment system based on diagnosis-related groups, and an equal number of hospitals not in the market during the study period. Results suggest that hospital systems and hospitals with high occupancy rates are most likely to enter the tax-exempt revenue bond market. The yield equation suggests that hospital-specific variables may not be good predictors of the cost of capital once estimates are corrected for selection.

31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Offset of tax refund payments to collect past-due support. 285.3 Section 285.3 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE DEBT...

Community benefit prevails. Are radical changes in hospital tax-exemption laws necessary?

PubMed

Seay, J D

1992-01-01

Voluntary, not-for-profit hospitals are in danger of losing their tax-exempt status as policymakers lean toward stricter charity care requirements that would penalize hospitals which failed to provide at least a predetermined level of charity care. Proposed legislation abandons community benefit and advocates a relief-of-poverty standard. The relief-of-poverty standard advances the notion that hospitals are not providing enough charity care to merit their tax exemption. However, the voluntary hospitals' share of uncompensated care costs (as a percentage of total costs) increased from 70 percent in 1981 to 75 percent in 1989. The relief-of-poverty standard is inferior to the community benefit standard because it does not take into account that the character of community benefit varies among hospitals and communities. However, community benefit must be better defined. Some current activities--individual hospital reassessments, collective hospital reassessments, voluntary development of criteria, and statutory standards--will be instructive in efforts to arrive at a definition of community benefit that is appropriate for the specific community. Leaders in voluntary, not-for-profit hospitals need to develop positive and equitable criteria for hospital tax exemption. These hospitals' accountability is in question, but it is their integrity that is at stake.

Pharmacy Students' Attitudes Toward Debt.

PubMed

Park, Taehwan; Yusuf, Akeem A; Hadsall, Ronald S

2015-05-25

To examine pharmacy students' attitudes toward debt. Two hundred thirteen pharmacy students at the University of Minnesota were surveyed using items designed to assess attitudes toward debt. Factor analysis was performed to identify common themes. Subgroup analysis was performed to examine whether students' debt-tolerant attitudes varied according to their demographic characteristics, past loan experience, monthly income, and workload. Principal component extraction with varimax rotation identified 3 factor themes accounting for 49.0% of the total variance: tolerant attitudes toward debt (23.5%); contemplation and knowledge about loans (14.3%); and fear of debt (11.2%). Tolerant attitudes toward debt were higher if students were white or if they had had past loan experience. These 3 themes in students' attitudes toward debt were consistent with those identified in previous research. Pharmacy schools should consider providing a structured financial education to improve student management of debt.

Pharmacy Students’ Attitudes Toward Debt

PubMed Central

Yusuf, Akeem A.; Hadsall, Ronald S.

2015-01-01

Objective. To examine pharmacy students’ attitudes toward debt. Methods. Two hundred thirteen pharmacy students at the University of Minnesota were surveyed using items designed to assess attitudes toward debt. Factor analysis was performed to identify common themes. Subgroup analysis was performed to examine whether students’ debt-tolerant attitudes varied according to their demographic characteristics, past loan experience, monthly income, and workload. Results. Principal component extraction with varimax rotation identified 3 factor themes accounting for 49.0% of the total variance: tolerant attitudes toward debt (23.5%); contemplation and knowledge about loans (14.3%); and fear of debt (11.2%). Tolerant attitudes toward debt were higher if students were white or if they had had past loan experience. Conclusion. These 3 themes in students’ attitudes toward debt were consistent with those identified in previous research. Pharmacy schools should consider providing a structured financial education to improve student management of debt. PMID:26089561

2004 tax legislation: a plus for woodland owners

Treesearch

William C. Siegel

2004-01-01

The Working Families Tax Relief Act of 2004 was signed into law by the president on Octobber 4, 2004. After undergoing some compromises in conference, the bill sailed through the House of Representatives by 339 to 65 vote margin, and was accepted by the Senate 92 to 3.

Popular opinion on tax cuts and Social Security.

PubMed

Teixeira, R

2000-01-01

A review of recent opinion polls reveals the U.S. public's views on budget priorities and Social Security. The public wants more spending on Social Security, Medicare, and other domestic programs, chiefly education and health care, and prefers these spending priorities--by up to a 70 percent majority--to paying down the national debt and cutting taxes. The public supports the Social Security system but doubts it can continue to deliver the goods. To remedy this problem, it is willing not only to use part of the surplus but to raise the cap on payroll taxes. The public does not support benefit cuts or an increase in the retirement age. And the public remains unsure to hostile about the role of the stock market, whether in individual accounts or in the Social Security trust fund.

Debt and Foregone Medical Care

ERIC Educational Resources Information Center

Kalousova, Lucie; Burgard, Sarah A.

2013-01-01

Most American households carry debt, yet we have little understanding of how debt influences health behavior, especially health care seeking. We examined associations between foregone medical care and debt using a population-based sample of 914 southeastern Michigan residents surveyed in the wake of the late-2000s recession. Overall debt and…

Public Debt: Private Asset. Government Debt and Its Role in the Economy.

ERIC Educational Resources Information Center

Schilling, Tim

In 1981, the United States reached a dubious economic milestone--the federal debt surpassed one trillion dollars for the first time. It took more than 200 years to build up that much debt. The federal debt doubled to two trillion by 1986, hit the three trillion level in 1990, and stands at an estimated five-and-a-half trillion for 1998. Just as…

In Sickness and in Debt: Do Mounting Medical Bills Predict Payday Loan Debt?

PubMed

Bickham, Trey; Lim, Younghee

2015-01-01

Cash-strapped families sometimes turn to small, short-term loans with exorbitant fees—payday loans—to cope with mounting medical bills. Given that about three-fourths of payday loan customers are repeat borrowers, consumer advocates and policymakers have increasingly raised voices of concern about the use of payday loans to finance various household expenses, including, among other things, medical bills. The present study hypothesized that increases in medical debt are associated with increases in payday loan debt among a sample of Chapter 7 bankruptcy filers. The results of a multivariate tobit regression analysis showed that medical debt was associated with increased payday loan debt, controlling for various types of debt and other socioeconomic variables. This article concludes with implications of the results for social work policy- and direct-practice.

Dental student debt.

PubMed

Mannion, H; Bedi, R

1995-09-01

The aim of this investigation is to provide information about the financial status of dental students enrolled on the Bachelor of Dental Surgery degree course at the University of Birmingham. All undergraduate dental students enrolled during the academic year 1993-94 were asked to participate in the study. The pre-tested questionnaire, which was given to all students, covered personal details, expenditure levels, income, loans, overdrafts, use of government schemes ('top-up loans'), and so on. The questionnaire was completed by 115 dental students (response rate 47%). The results showed that dental students' debts increased each year throughout the course. A top-up loan (range 700 Pounds-850 Pounds) had been taken out by 36% of students. The financial status of 9% of students was severe enough to warrant their eligibility for awards from access funds. Credit cards were possessed by 52% of the surveyed students, and although only half of these owed money, 22% owed between 500 Pounds and 2000 Pounds. Personal overdrafts were held by 56% of respondents. A total of 17% of students engaged in weekly part-time employment. The average debt for final year students was 1200 Pounds. Dental students' estimates of the level of debt they were likely to incur was greater than the actual debt presently experienced by final year students. In conclusion, this preliminary study showed that most dental students incur debt during their undergraduate course and that this debt increases during the course.

TVA`s debt limit

DOE Office of Scientific and Technical Information (OSTI.GOV)

Pulsipher, A.G.

1995-03-01

This article is review of the debt (and debt limit) of the Tennessee Valley Authority. The history of TVA financing practices is discussed as is public policy associated with the Congressionally imposed debt ceiling of $30B. Reasons for TVA`s massive debt, which is approaching the ceiling, are also reviewed, with the emphasis on the $15B investment in cold or incomplete nuclear plants. TVA has recently announced that it would not finish three of these nuclear units without a venture-capital partner, and it has also announced that it would set an internal cap on total debt at some $2B to $3Bmore » below the legal limit. This self-imposed limit has influenced TVA`s own future plans for additional generating capacity as outlined in their Energy Vision 2020 Report. In that report, TVA has made an effort to supply the energy needs of the region over the next 25 years without the massive capital expenditures associated construction of large base-loaded power stations. The present article concludes that the imposed debt ceiling has failed to provide effective external control and accountability, and as a result, an amendment to the TVA act is proposed to provide an enlarged TVA Board that is clearly separated from managerial decisions. The present article also concludes that the debt ceiling should be removed.« less

Utility Tax Avoidance Program in Germany

DTIC Science & Technology

2010-09-29

Defense Education Activity IMCOM-E Installation Management Command - Europe Region LQA Living Quarters Allowance TRO Tax Relief Office USD(P&R) Under...receive Living Quarters Allowance ( LQA ), which is designed to cover the actual cost for rent, utilities, and other expenses required by law or custom up...to the maximum allowable LQA amount. Benefits of Participation in the UTAP Participation in UTAP allows DOD personnel to avoid paying VAT on their

75 FR 745 - Offset of Tax Refund Payments To Collect Past-Due, Legally Enforceable Nontax Debt; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-06

... Payments To Collect Past-Due, Legally Enforceable Nontax Debt; Correction AGENCY: Financial Management... the Treasury, Financial Management Service published a document in the Federal Register on Monday.... SUPPLEMENTARY INFORMATION: The Department of the Treasury, Financial Management Service published a document in...

48 CFR 32.606 - Debt collection.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Debt collection. 32.606... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.606 Debt collection. (a) If the contractor has not liquidated the debt within 30 days of the date due or requested installment payments or deferment of collection...

The Color of Debt: Racial Disparities in Anticipated Medical Student Debt in the United States

PubMed Central

Dugger, Robert A.; El-Sayed, Abdulrahman M.; Dogra, Anjali; Messina, Catherine; Bronson, Richard; Galea, Sandro

2013-01-01

Context The cost of American medical education has increased substantially over the past decade. Given racial/ethnic inequalities in access to financial resources, it is plausible that increases in student debt burden resulting from these increases in cost may not be borne equally. Objective To evaluate racial/ethnic disparities in medical student debt. Design, Setting, and Participants Authors collected self-reported data from a non-representative sample of 2414 medical students enrolled at 111/159 accredited US medical schools between December 1st 2010 and March 27th 2011. After weighting for representativeness by race and class year and calculating crude anticipated debt by racial/ethnic category, authors fit multivariable regression models of debt by race/ethnicity adjusted for potential confounders. Main Outcome Measures Anticipated educational debt upon graduation greater than $150,000. Results 62.1% of medical students anticipated debt in excess of $150,000 upon graduation. The proportion of Blacks, Whites, Hispanics, and Asians reporting anticipated educational debt in excess of $150,000 was 77.3%, 65.1%, 57.2% and 50.2%, respectively. Both Black and White medical students demonstrated a significantly higher likelihood of anticipated debt in excess of $150,000 when compared to Asians [Blacks (OR = 2.7, 1.3–5.6), Whites (OR = 1.7, 1.3–2.2)] in adjusted models. Conclusion Black medical students had significantly higher anticipated debt than Asian students. This finding has implications for understanding differential enrollment among minority groups in US medical schools. PMID:24019975

Making waves. IRS zeroes in on bond pools, hospital groups' use of tax-exempt financing.

PubMed

Jaklevic, Mary Chris

2002-03-04

The unused debt of an Ohio hospital association has caught the attention of the Internal Revenue Service, which has been on the lookout for bogus pools that take advantage of tax-exempt financing to generate professional fees. Bondholders have been told that the federal agency is examining the loan pool, and similar scenarios may soon occur in other states.

The marginal effect of bond insurance on hospital, tax-exempt bond yields.

PubMed

Carpenter, C E

1991-01-01

In response to changes in the health care environment and the tax-exempt bond market, many hospitals have purchased bond insurance and other forms of credit enhancement to lower the yields on their debt financings. This study of tax-exempt revenue bonds issued by hospitals from 1982-84 estimates that bond insurance lowers yields on hospital bonds by approximately 87 basis points and that bond insurance serves as a substitute measure of creditworthiness. The findings also suggest that the insured group of hospital bonds is more homogeneous than the uninsured group in terms of characteristics that affect the risks associated with hospital investments. Insured bonds seem to represent hospitals in an intermediate risk group.

7 CFR 1951.213 - Debt settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Debt settlement. 1951.213 Section 1951.213 Agriculture... and Grants § 1951.213 Debt settlement. Subpart C of part 1956 of this chapter prescribes policies and procedures for debt settlement actions for loans covered under this subpart when it is determined that a debt...

Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment. NBER Working Paper No. 18525

ERIC Educational Resources Information Center

Samwick, Andrew A.

2012-01-01

Approximately 10 percent of school-age children in the United States are enrolled in private schools, relieving the financial burden on public school systems, and the taxpayers who support them, of the cost of their education. At present, the tax code does not allow families who provide this financial relief an income tax deduction, even though…

Third world debt Problem

DOE Office of Scientific and Technical Information (OSTI.GOV)

Munroe, T.

The author examines key elements in the debt situation of a small number of developing countries which owe $600 billion to a small number of large banks in 10 industrialized countries. Most of the debt resides in Latin America. Shrinkage of the debt will also slow economic growth in these countries. Three solutions include purchase of the debt by an international agency, indexation of loan rates to inflation, and the preferred approach in which debtor countries slow their borrowing and adopt internal austerity programs that reduce trade deficits through reduced inflation and enhanced exports. Each of these approaches is amore » band-aid solution. The fundamental long-term solution is one where the world economy grows at a healthy rate with moderate inflation.« less

36 CFR 1011.8 - When will the Presidio Trust suspend or terminate debt collection on a debt?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false When will the Presidio Trust... PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.8 When will the Presidio Trust suspend or terminate debt collection on a debt? If, after pursuing all appropriate means of...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When will...

An Examination of Business Students' Student Loan Debt and Total Debt

ERIC Educational Resources Information Center

Kuzma, Ann T.; Kuzma, John R.; Thiewes, Harold F.

2010-01-01

Under the current economic environment and its high levels of unemployment, many people are turning to university education to attain higher education or simply to upgrade their skills and avoid continued unemployment. This paper examines student workloads, debt levels, and the debt perceptions of junior- and senior-level College of Business…

Pilot Study of Debt Elasticity

ERIC Educational Resources Information Center

Greiner, Keith; Girardi, Tony

2006-01-01

This report examines the relationship between student loan debt and the manner in which that debt is described. It focuses on three forms of description: (1) monthly payments, (2) total debt, and (3) income after graduation. The authors used the term elasticity to describe the relationship between consumers' college choices and the retention…

A qualitative study of the impact of the UK 'bedroom tax'.

PubMed

Moffatt, S; Lawson, S; Patterson, R; Holding, E; Dennison, A; Sowden, S; Brown, J

2016-06-01

The implementation of the 'Removal of the Spare Room Subsidy' in April 2013, commonly known as the 'bedroom tax', affects an estimated 660 000 working age social housing tenants in the UK, reducing weekly incomes by £12-£22. This study aimed to examine the impact of this tax on health and wellbeing in a North East England community in which 68.5% of residents live in social housing. Qualitative study using interviews and a focus group with 38 social housing tenants and 12 service providers. Income reduction affected purchasing power for essentials, particularly food and utilities. Participants recounted negative impacts on mental health, family relationships and community networks. The hardship and debt that people experienced adversely affected their social relationships and ability to carry out normal social roles. Residents and service providers highlighted negative impacts on the neighbourhood, as well as added pressure on already strained local services. The bedroom tax has increased poverty and had broad-ranging adverse effects on health, wellbeing and social relationships within this community. These findings strengthen the arguments for revoking this tax. © The Author 2015. Published by Oxford University Press on behalf of Faculty of Public Health.

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 141.7 - Corporate debt security.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Corporate debt security. 141.7 Section 141.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 141.7 - Corporate debt security.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Corporate debt security. 141.7 Section 141.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 141.7 - Corporate debt security.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Corporate debt security. 141.7 Section 141.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 141.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

12 CFR 541.7 - Corporate debt security.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Corporate debt security. 541.7 Section 541.7... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.7 Corporate debt security. The term corporate debt security..., note and/or debenture which is commonly regarded as a debt security and is not predominantly...

Take a Strategic Direction with Debt.

ERIC Educational Resources Information Center

Augustine, John H.

2002-01-01

Offers advice to higher education institutions about financing decisions on their debt portfolios. Addresses developing a debt management framework, factors affecting strategy, interest rate management, establishing a debt management benchmark, and adopting a prospective approach. Sidebars discuss the trade-offs of credit offerings, and…

The High Price of Debt: Household financial debt and its impact on mental and physical health

PubMed Central

Nandi, Arijit; Adam, Emma; McDade, Thomas

2013-01-01

Household financial debt in America has risen dramatically in recent years. While there is evidence that debt is associated with adverse psychological health, its relationship with other health outcomes is relatively unknown. We investigate the associations of multiple indices of financial debt with psychological and general health outcomes among 8400 young adult respondents from the National Longitudinal Study of Adolescent Health (Add Health). Our findings show that reporting high financial debt relative to available assets is associated with higher perceived stress and depression, worse selfreported general health, and higher diastolic blood pressure. These associations remain significant when controlling for prior socioeconomic status, psychological and physical health, and other demographic factors. The results suggest that debt is an important socioeconomic determinant of health that should be explored further in social epidemiology research. PMID:23849243

Student Debt Crisis: Are Students Incurring Excessive Debt? Program Report 85-13.

ERIC Educational Resources Information Center

Hansen, W. Lee; Rhodes, Marilyn S.

Definitions of manageable college student debts are discussed and one definition is applied to California data, using the Student Expenses and Resources Survey. Definitions proposed by Daniere, Hartman, and Horch define manageable debt levels in terms of future income. A comparison of the three proposals shows the number of years of repayment…

5 CFR 831.1305 - Collection of debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Collection of debts. 831.1305 Section 831... (CONTINUED) RETIREMENT Collection of Debts § 831.1305 Collection of debts. (a) Means of collection. Collection of a debt may be made by means of offset under § 831.1306, or under any statutory provision...

Can a violation of investor trust lead to financial contagion in the market for tax-exempt hospital bonds?

PubMed

Bernet, Patrick M; Getzen, Thomas E

2008-03-01

Not-for-profit hospitals rely heavily on tax-exempt debt. Investor confidence in such instruments was shaken by the 1998 bankruptcy of the Allegheny Health and Education Research Foundation (AHERF), which was the largest U.S. not-for-profit failure up to that date and whose default was accompanied by claims of accounting irregularities. Such shocks can result in contagion whereby all hospitals are viewed as riskier. We test for the significance and duration of resulting contagion using an industry-specific model of interest cost determinants. Empirical tests indicate that contagion does occur, resulting in higher interest on new debt issues from other hospitals.

7 CFR 1951.894 - Debt settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Debt settlement. 1951.894 Section 1951.894 Agriculture... REGULATIONS (CONTINUED) SERVICING AND COLLECTIONS Rural Development Loan Servicing § 1951.894 Debt settlement. Debt settlement of all claims will be handled in accordance with the Federal Claims Collection...

Latin American Debt: Opportunities for Universities.

ERIC Educational Resources Information Center

Garg, Ramesh C.

The debt crisis of the lesser developed countries (LDCs) may provide opportunities for educational institutions. Through debt-for-education programs, a part of the huge debt load can be channelled into financing various educational programs sponsored by U.S. higher education institutions. Private commercial banks and multinational corporations are…

5 CFR 835.603 - Notification of intent to collect.

Code of Federal Regulations, 2010 CFR

2010-01-01

... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.603... by IRS tax refund offset (Notice of Intent) will state: (1) The amount of the debt; (2) That unless... debt by requesting the IRS to reduce any amounts payable to the debtor as a Federal income tax refund...

45 CFR 32.1 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-10-01

... satisfy delinquent non-tax debts owed to the United States. (b) Authority. These standards and procedures... Regional Offices that administer a program that gives rise to a delinquent non-tax debt owed to the United... payments to satisfy delinquent non-tax debt owed to the United States. The Department may pursue such debt...

The high price of debt: household financial debt and its impact on mental and physical health.

PubMed

Sweet, Elizabeth; Nandi, Arijit; Adam, Emma K; McDade, Thomas W

2013-08-01

Household financial debt in America has risen dramatically in recent years. While there is evidence that debt is associated with adverse psychological health, its relationship with other health outcomes is relatively unknown. We investigate the associations of multiple indices of financial debt with psychological and general health outcomes among 8400 young adult respondents from the National Longitudinal Study of Adolescent Health (Add Health). Our findings show that reporting high financial debt relative to available assets is associated with higher perceived stress and depression, worse self-reported general health, and higher diastolic blood pressure. These associations remain significant when controlling for prior socioeconomic status, psychological and physical health, and other demographic factors. The results suggest that debt is an important socioeconomic determinant of health that should be explored further in social epidemiology research. Copyright © 2013 Elsevier Ltd. All rights reserved.

Addressing Student Debt in the Classroom

ERIC Educational Resources Information Center

Perkins, David; Johnston, Tim; Lytle, Rick

2016-01-01

Student debt is a national concern. The authors address debt in the classroom to enhance students' understanding of the consequences of debt and the need for caution when financing their education. However, student feedback indicates this understanding has a delayed effect on borrowing behavior and underscores the importance of making difficult…

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2011 CFR

2011-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2014 CFR

2014-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2013 CFR

2013-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

11 CFR 111.51 - Debts that are covered.

Code of Federal Regulations, 2012 CFR

2012-01-01

...)) Collection of Debts Arising From Enforcement and Administration of Campaign Finance Laws § 111.51 Debts that... antitrust laws. (4) Debts under the Internal Revenue Code of 1986. (5) Debts between the Commission and...

Student Debt and the Class of 2008

ERIC Educational Resources Information Center

Reed, Matthew; Cheng, Diane

2009-01-01

This paper is the fourth annual report on the student loan debt of new college graduates. This analysis of the most recent available data found that student debt continued to rise even as it got harder for recent graduates to find jobs, and that debt levels vary considerably from state to state and college to college. Nationwide, average debt for…

41 CFR 105-57.001 - Purpose, authority and scope.

Code of Federal Regulations, 2010 CFR

2010-07-01

... administrative wage garnishment to satisfy delinquent non-tax debt owed to the United States. (b) These standards... non-tax debt owed to the United States and that pursues recovery of such debt. (2) This part will..., including the offset of Federal payments to satisfy delinquent non-tax debt owed to the United States. GSA...

The effects of federal and state death and gift taxes on nonindustrial private forest lands in the midwestern states

Treesearch

Daniel M. Peters; Harry L. Haney; John L. Greene

1998-01-01

This paper summarizes Federal estate taxes and the death taxes of the 14 Midwestern States, with attention given to special provisions that apply to forestry and related land uses. Additionally, changes imposed by the 1997 Taxpayer Relief Act that must be considered in estate planning are introduced. A hypothetical family with a >/=3.5 million gross estate is...

6 CFR 11.6 - Reporting debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 6 Domestic Security 1 2010-01-01 2010-01-01 false Reporting debts. 11.6 Section 11.6 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY CLAIMS § 11.6 Reporting debts. DHS will report delinquent debts to credit bureaus and other automated databases in accordance with 31 U.S.C. 3711...

Parental Debt and Children's Socioemotional Well-being.

PubMed

Berger, Lawrence M; Houle, Jason N

2016-02-01

We estimated associations between total amount of parental debt and of home mortgage, student loan, automobile, and unsecured debt with children's socioemotional well-being. We used population-based longitudinal data from the National Longitudinal Study of Youth 1979 Cohort and Children of the National Longitudinal Study of Youth 1979 Cohort. Our analytic sample consisted of 29 318 child-year observations of 9011 children and their mothers observed annually or biennially from 1986 to 2008. We used the Behavioral Problems Index to measure socioemotional well-being. We used ordinary least squares regressions to estimate between-child associations of amounts and types of parental debt with socioemotional well-being, net of a host of control variables, and regressions with child-specific fixed effects to estimate within-child associations of changes in parental debt with changes in socioemotional well-being, net of all time-constant observed and unobserved confounders. Greater total debt was associated with poorer child socioemotional well-being. However, this association varied by type of debt. Specifically, higher levels of home mortgage and education debt were associated with greater socioemotional well-being for children, whereas higher levels of and increases in unsecured debt were associated with lower levels of and declines in child socioemotional well-being. Debt that allows for investment in homes (and perhaps access to better neighborhoods and schools) and parental education is associated with greater socioemotional well-being for children, whereas unsecured debt is negatively associated with socioemotional development, which may reflect limited financial resources to invest in children and/or parental financial stress. This suggests that debt is not universally harmful for children's well-being, particularly if used to invest in a home or education. Copyright © 2016 by the American Academy of Pediatrics.

42 CFR 413.178 - Bad debts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Bad debts. 413.178 Section 413.178 Public Health...) Services and Organ Procurement Costs § 413.178 Bad debts. Link to an amendment published at 75 FR 49199, Aug. 12, 2010. (a) CMS will reimburse each facility its allowable Medicare bad debts, as defined in...

Predicting extinction debt from community patterns.

PubMed

Kitzes, Justin; Harte, John

2015-08-01

A significant challenge in both measuring and predicting species extinction rates at global and local scales is the possibility of extinction debt, time-delayed extinctions that occur gradually following an initial impact. Here we examine how relative abundance distributions and spatial aggregation combine to influence the likely magnitude of future extinction debt following habitat loss or climate-driven range contraction. Our analysis is based on several fundamental premises regarding abundance distributions, most importantly that species abundances immediately following habitat loss are a sample from an initial relative abundance distribution and that the long-term, steady-state form of the species abundance distribution is a property of the biology of a community and not of area. Under these two hypotheses, the results show that communities following canonical lognormal and broken-stick abundance distributions are prone to exhibit extinction debt, especially when species exhibit low spatial aggregation. Conversely, communities following a logseries distribution with a constant Fisher's α parameter never demonstrate extinction debt and often show an "immigration credit," in which species richness rises in the long term following an initial decrease. An illustration of these findings in 25 biodiversity hotspots suggests a negligible immediate extinction rate for bird communities and eventual extinction debts of 30-50% of initial species richness, whereas plant communities are predicted to immediately lose 5-15% of species without subsequent extinction debt. These results shed light on the basic determinants of extinction debt and provide initial indications of the magnitude of likely debts in landscapes where few empirical data are available.

The great exterminator of children.

PubMed

Logie, D

1992-05-30

Time is running out. Major contributors to declines in the health of Brazilian children, particularly street children, are the international debt crisis, the reverse flow of capital from the South to the North, and economic adjustment policies. There are medical consequences and an ecological debt. There is a question about the merits of having the poor pay for the folly of bad, past government decisions. All the major charities campaigned against repayment of debt. Banks are only exposed to 3% of their total assets in Third World debt, and are receiving tax relief for non repayment. Austerity programs have meant cuts in health and education, and diversion of food, wages, and welfare to producing exports in order to repay the debt. The message is earn more and spend less. The poor are hit the hardest, particularly by rising food prices. Diseases which were though to be eradicated are coming back. After decades of economic advances, countries are slipping back into mass poverty. Cuts in food subsidies or health care and family planning affect women and overpopulation. Land is being usurped from peasant farmers and tropical forests destroyed; urbanization has led to abandonment of 8 million children on the streets. The 1989 Brady plan suggests trading commercial debt for lower priced bonds which could be purchased by big business or even by the country itself. The deals tend to be complex. So far only 6 countries have benefited. Another proposal is English Prime Minister John Major's Trinidad Terms of September 1990, which is directed to low income country debtors. In December 1991 the UK cancelled 50% of the debt to the poorest countries over the next 3 years. The US and Australia have set up rescheduling agreements. World Bank debt is still in question. Commercial banks should also make an offer of relief. It is suggested that doctors unite in an organization called Physicians Against International Debt-PAID to lobby banks, governments, and the international

Scale-invariant properties of public-debt growth

NASA Astrophysics Data System (ADS)

Petersen, A. M.; Podobnik, B.; Horvatic, D.; Stanley, H. E.

2010-05-01

Public debt is one of the important economic variables that quantitatively describes a nation's economy. Because bankruptcy is a risk faced even by institutions as large as governments (e.g., Iceland), national debt should be strictly controlled with respect to national wealth. Also, the problem of eliminating extreme poverty in the world is closely connected to the study of extremely poor debtor nations. We analyze the time evolution of national public debt and find "convergence": initially less-indebted countries increase their debt more quickly than initially more-indebted countries. We also analyze the public debt-to-GDP ratio {\\cal R} , a proxy for default risk, and approximate the probability density function P({\\cal R}) with a Gamma distribution, which can be used to establish thresholds for sustainable debt. We also observe "convergence" in {\\cal R} : countries with initially small {\\cal R} increase their {\\cal R} more quickly than countries with initially large {\\cal R} . The scaling relationships for debt and {\\cal R} have practical applications, e.g. the Maastricht Treaty requires members of the European Monetary Union to maintain {\\cal R} < 0.6 .

Districts Tackling Meal Debt

ERIC Educational Resources Information Center

Shah, Nirvi

2012-01-01

School districts have resorted to hiring debt collectors, employing constables, and swapping out standard meals for scaled-back versions to try to coerce parents to pay off school lunch debt that, in recent years, appears to have surged as the result of a faltering economy and better record-keeping. While the average school lunch costs just about…

75 FR 19873 - Collection of Administrative Debts; Collection of Debts Arising From Enforcement and...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-16

...The Federal Election Commission (``Commission'') is promulgating rules implementing statutory provisions regarding the collection of debts owed to the United States Government. The Commission is also integrating its rules regarding the collection of debts arising solely from the Administrative Fines program into the new rules.

Anticipated debt and financial stress in medical students.

PubMed

Morra, Dante J; Regehr, Glenn; Ginsburg, Shiphra

2008-01-01

While medical student debt is increasing, the effect of debt on student well-being and performance remains unclear. As a part of a larger study examining medical student views of their future profession, data were collected to examine the role that current and anticipated debt has in predicting stress among medical students. A survey was administered to medical students in all four years at the University of Toronto. Of the 804 potential respondents across the four years of training, 549 surveys had sufficient data for inclusion in this analysis, for a response rate of 68%. Through multiple regression analysis, we evaluated the correlation between current and anticipated debt and financial stress. Although perceived financial stress correlates with both current and anticipated debt levels, anticipated debt was able to account for an additional 11.5% of variance in reported stress when compared to current debt levels alone. This study demonstrates a relationship between perceived financial stress and debt levels, and suggests that anticipated debt levels might be a more robust metric to capture financial burden, as it standardizes for year of training and captures future financial liabilities (future tuition and other future expenses).

Debt, cohabitation, and marriage in young adulthood.

PubMed

Addo, Fenaba R

2014-10-01

Despite growing evidence that debt influences pivotal life events in early and young adulthood, the role of debt in the familial lives of young adults has received relatively little attention. Using data from the NLSY 1997 cohort (N = 6,749) and a discrete-time competing risks hazard model framework, I test whether the transition to first union is influenced by a young adult's credit card and education loan debt above and beyond traditional educational and labor market characteristics. I find that credit card debt is positively associated with cohabitation for men and women, and that women with education loan debt are more likely than women without such debt to delay marriage and transition into cohabitation. Single life may be difficult to afford, but marital life is un-affordable as well. Cohabitation presents an alternative to single life, but not necessarily a marital substitute for these young adults.

75 FR 8274 - Collection of Administrative Debts; Collection of Debts Arising From Enforcement and...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-24

...The Federal Election Commission (``Commission'') requests comments on proposed rules implementing statutory provisions regarding the collection of debts owed to the United States Government. The Commission also proposes integrating its rules regarding the collection of debts arising solely from the Administrative Fines program into the new proposed rules.

48 CFR 31.205-3 - Bad debts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Bad debts. 31.205-3... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-3 Bad debts. Bad debts, including actual or estimated losses arising from uncollectible accounts receivable due...

29 CFR 20.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Definitions. For purposes of this subpart— (a) The term commercial debt means any non-tax business debt in...) The term consumer debt means any non-tax debt of an individual in excess of $100, arising from loans—loan guarantees, overpayments, fines, penalties, or other causes. (c) A debt is considered delinquent...

5 CFR 845.205 - Collection of debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... interest of the United States. (c) Collection in installments. (1) Whenever feasible, debts will be... an offset would substantially prejudice the Government's ability to collect the debt; and the time... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Collection of debts. 845.205 Section 845...

7 CFR 3430.61 - Debt collection.

Code of Federal Regulations, 2010 CFR

2010-01-01

...-GENERAL AWARD ADMINISTRATIVE PROVISIONS Post-Award and Closeout § 3430.61 Debt collection. The collection... funds, unobligated balances, or other circumstances, are subject to the Department's debt collection...

24 CFR 811.108 - Debt service reserve.

Code of Federal Regulations, 2011 CFR

2011-04-01

... funding of the debt service reserve. Any excess investment income shall be added to the debt service reserve. In the event such investment income is insufficient, surplus cash or residual receipts, to the... the owner's debt service payment. Any excess investment income shall be added to and become part of...

Cumulative Student Loan Debt in Minnesota, 2015

ERIC Educational Resources Information Center

Williams-Wyche, Shaun

2016-01-01

To better understand student debt in Minnesota, the Minnesota Office of Higher Education (the Office) gathers information on cumulative student loan debt from Minnesota degree-granting institutions. These data detail the number of students with loans by institution, the cumulative student loan debt incurred at that institution, and the percentage…

Tough choices in tough times: debt and medication nonadherence.

PubMed

Kalousova, Lucie; Burgard, Sarah A

2014-04-01

Debt is a ubiquitous component of households' financial portfolios. Yet we have scant understanding of how household debt constrains spending on needed health care. Diverse types of debt have different financial properties and recent work has shown that they may have varying implications for spending on needed health care. In this article, we explore the associations between indebtedness and medication nonadherence. First, we consider overall debt levels and then we disaggregate debt into types. We use a population-based sample of 434 residents of southeast Michigan who had been prescribed medications, collected in 2009-2010, the wake of the Great Recession. We find no association between medication nonadherence and total indebtedness. However, when we assess each type of debt separately, we find that having medical or credit card debt is positively associated with medication nonadherence, even net of household income, net worth, and other characteristics. Furthermore, patients with greater amounts of medical or credit card debt are more likely to be nonadherent than those with less. Our results suggest that credit card debt and medical debt may have serious implications for the relative affordability of prescription medications. These associations have been overlooked in past research and deserve further examination.

Medicaid program; health care-related taxes.

PubMed

2008-02-22

This final rule revises the collection threshold under the regulatory indirect guarantee hold harmless arrangement test to reflect the provisions of the Tax Relief and Health Care Act of 2006. When determining whether there is an indirect guarantee under the 2-prong test for portions of fiscal years beginning on or after January 1, 2008 and before October 1, 2011, the allowable amount that can be collected from a health care-related tax is reduced from 6 to 5.5 percent of net patient revenues received by the taxpayers. This final rule also clarifies the standard for determining the existence of a hold harmless arrangement under the positive correlation test, Medicaid payment test, and the guarantee test (with conforming changes to parallel provisions concerning hold harmless arrangements with respect to provider-related donations); codifies changes to permissible class of health care items or services related to managed care organizations as enacted by the Deficit Reduction Act of 2005; and, removes obsolete transition period regulatory language.

Rising levels of New Zealand medical student debt.

PubMed

Verstappen, Antonia; Poole, Phillippa

2017-06-16

There is little recent data on the debt levels accrued by New Zealand medical graduates. We aimed to quantify the level of student loan debt accrued by medical graduates upon completion of their medical degree, and to investigate the association of New Zealand Government Student Loan (GSL) debt with gender and age. At graduation each year from 2006-2015, students from one New Zealand medical programme were invited to complete a career intention survey that included information on levels of GSL debt and the number of income sources used. The overall response rate was 83.8%. On average, 92% of domestic students reported having some student loan debt, with 28% a debt of $90,000 or more. The proportion of students reporting a student loan debt of $90,000 or more increased over the period of the study (P<0.0001). While older students were more likely to have a larger student loan debt than younger students, there was no difference in debt levels by gender. Students with larger student loans were more likely to rely on a larger number of financial sources to fund their studies. New Zealand medical students are carrying higher levels of student loan debt year on year. The effect of this on the future medical workforce is not certain; however, this could be negative if graduates choose to enter careers that are more highly paid over areas of high need. The full impact of large loans on individuals and the health system will take years to determine.

Student debt: an inevitable problem?

PubMed

Hoad-Reddick, G; Heath, J R; Loughnane, P; Sugden, C; Khakharia, M L

1996-10-19

Since the government introduced the loan scheme for university students in 1990, it has become abundantly apparent that students are falling increasingly into debt. This paper describes the results of two studies undertaken by Manchester undergraduate dental students into the level and consequences of debt on dental students.

A Lifetime of Student Debt? Not Likely

ERIC Educational Resources Information Center

Wilson, Robin

2009-01-01

In this article, the author examines the issue of student debt. Despite tales of gargantuan student debt burdens for some college graduates, studies show that most students borrow sensibly, pay it back, and are better off for having gone to college. But for a vocal minority of borrowers, problems with student-loan debt are very real. About 8…

Student Debt and the Class of 2011

ERIC Educational Resources Information Center

Reed, Matthew; Cochrane, Debbie

2012-01-01

Student Debt and the Class of 2011 is the seventh annual report on the cumulative student loan debt of recent graduates from four-year public and private nonprofit colleges. The authors' analysis found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. The…

45 CFR 32.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-tax debt to the United States. Delinquent debt means any non-tax debt that has not been paid by the... considered the last day of the period. Debt or claim means an amount of money, funds, or property that has been determined by the Secretary to be owed to the United States by an individual, including debt...

41 CFR 105-56.014 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-07-01

... centralized salary offset computer matching, identify Federal employees who owe delinquent non-tax debt to the... satisfy delinquent non-tax debt owed to the United States. GSA will pursue, when appropriate, such debt... (FMS) administrative offset program, to collect delinquent debts owed to the Federal Government. This...

Analysis of 2011 physician assistant education debt load.

PubMed

Moore, Miranda A; Coffman, Megan; Cawley, James F; Crowley, Diana; Miller, Anthony; Klink, Kathleen

2017-03-01

This study seeks to investigate how physician assistants (PAs) finance their education and to characterize the educational debt of PA students. Data from the 2011 American Academy of PAs (AAPA)-Physician Assistant Education Association Graduating Student Survey were used to explore the educational debt of PA students. The median total educational debt of a PA student graduating in 2011 was $80,000. Little financial assistance, other than student loans, is available to PA students. Eighty-five percent of PA students report owing some PA education debt amount, with 23% owing at least $100,000. This study provides a baseline look at PA student debt loads as a starting point for more detailed and robust research into new graduate specialty choices and PA career migration into other specialties. Further research is needed to explore the effect of student debt on students' specialty choices.

78 FR 3498 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-16

... DEPARTMENT OF THE TREASURY Departmental Offices Debt Management Advisory Committee Meeting Notice.... of the following debt management advisory committee: Treasury Borrowing Advisory Committee of The... decisions on major financing operations. Historically, this advice has been offered by debt management...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Issuance of global debt securities. 615.5502... AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance of global debt securities. (a) The Funding Corporation may provide for the sale of global debt...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Issuance of global debt securities. 615.5502... AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance of global debt securities. (a) The Funding Corporation may provide for the sale of global debt...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Issuance of global debt securities. 615.5502... AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance of global debt securities. (a) The Funding Corporation may provide for the sale of global debt...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Issuance of global debt securities. 615.5502... AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance of global debt securities. (a) The Funding Corporation may provide for the sale of global debt...

20 CFR 367.2 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... RECOVERY OF DEBTS OWED TO THE UNITED STATES GOVERNMENT BY ADMINISTRATIVE OFFSET § 367.2 Past-due legally enforceable debt. A past-due legally enforceable debt which may be referred to another governmental agency for... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Past-due legally enforceable debt. 367.2...

GENDER, DEBT, AND DROPPING OUT OF COLLEGE

PubMed Central

DWYER, RACHEL E.; HODSON, RANDY; MCLOUD, LAURA

2012-01-01

For many young Americans, access to credit has become critical to completing a college education and embarking on a successful career path. Young people increasingly face the trade-off of taking on debt to complete college or foregoing college and taking their chances in the labor market without a college degree. These trade-offs are gendered by differences in college preparation and support and by the different labor market opportunities women and men face that affect the value of a college degree and future difficulties they may face in repaying college debt. We examine these new realities by studying gender differences in the role of debt in the pivotal event of graduating from college using the 1997 cohort of the national longitudinal Survey of youth. In this article, we find that women and men both experience slowing and even diminishing probabilities of graduating when carrying high levels of debt, but that men drop out at lower levels of debt than do women. We conclude by theorizing that high levels of debt are one of the mechanisms that sort women and men into different positions in the social stratification system. PMID:23626403

GENDER, DEBT, AND DROPPING OUT OF COLLEGE.

PubMed

Dwyer, Rachel E; Hodson, Randy; McLoud, Laura

2013-02-01

For many young Americans, access to credit has become critical to completing a college education and embarking on a successful career path. Young people increasingly face the trade-off of taking on debt to complete college or foregoing college and taking their chances in the labor market without a college degree. These trade-offs are gendered by differences in college preparation and support and by the different labor market opportunities women and men face that affect the value of a college degree and future difficulties they may face in repaying college debt. We examine these new realities by studying gender differences in the role of debt in the pivotal event of graduating from college using the 1997 cohort of the national longitudinal Survey of youth. In this article, we find that women and men both experience slowing and even diminishing probabilities of graduating when carrying high levels of debt, but that men drop out at lower levels of debt than do women. We conclude by theorizing that high levels of debt are one of the mechanisms that sort women and men into different positions in the social stratification system.

The Federal Government Debt: Its Size and Economic Significance

DTIC Science & Technology

2009-03-04

growth is critical to economic stability . As long as the debt grows more rapidly than output, the ratio of debt to gross domestic product (GDP) will rise...the budget deficit, the rate of interest, and the rate of growth in GDP. What matters most, as far as economic stability is concerned, is what...debt and the overall rate of economic growth is critical to economic stability . As long as the debt grows more rapidly than output, the ratio of debt

The Federal Government Debt: Its Size and Economic Significance

DTIC Science & Technology

2010-02-03

growth rate of the federal debt and the overall rate of economic growth is critical to economic stability . As long as the debt grows more rapidly than...most, as far as economic stability is concerned, is what investors believe to be the long-run outlook for the debt-to-GDP ratio. If large deficits...between the growth rate of the federal debt and the overall rate of economic growth is critical to economic stability . As long as the debt grows more

5 CFR 835.605 - OPM action as a result of consideration of evidence submitted as a result of the notice of intent.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Collection of Debts by Federal Tax Refund Offset § 835.605 OPM action as a result of consideration of... income tax refund, if it sustains its decision that the debt is past-due and legally enforceable. OPM... will not refer the debt to the IRS for offset against the debtor's Federal income tax refund, if it...

Students Alerted to Loan Debt

ERIC Educational Resources Information Center

Adams, Caralee J.

2011-01-01

Students are taking on more college debt in this struggling economy, often without the knowledge to make wise choices. To help students better manage their debt, some college campuses and high schools are ramping up their financial-literacy efforts, where experts say such education should begin. But a squeeze on K-12 resources has hampered the…

7 CFR 792.20 - Reporting discharged debts to IRS.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Government's ability to prove its case in court for the full amount of the debt. (2) The amount of a debt... 7 Agriculture 7 2010-01-01 2010-01-01 false Reporting discharged debts to IRS. 792.20 Section 792..., DEPARTMENT OF AGRICULTURE PROVISIONS COMMON TO MORE THAN ONE PROGRAM DEBT SETTLEMENT POLICIES AND PROCEDURES...

31 CFR 380.3 - What collateral may I pledge if I am a Treasury Tax and Loan depositary under 31 CFR part 203...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false What collateral may I pledge if I am a Treasury Tax and Loan depositary under 31 CFR part 203, and what value will you assign to it? 380...) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT COLLATERAL ACCEPTABILITY AND...

31 CFR 29.501 - Purpose; incorporation by reference; scope.

Code of Federal Regulations, 2010 CFR

2010-07-01

... CFR 900.3. (2) Tax debts. This subpart does not apply to tax debts. (d)(1) Sections 29.501 through 29... BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Debt Collection and Waivers of... debts due the United States. (b) The regulations of this subpart incorporate by this reference all...

77 FR 62312 - Debt Management Advisory Committee; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-12

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee; Meeting Notice is hereby given... Pennsylvania Avenue NW.,Washington, DC, on October 30, 2012 at 11:30 a.m. of the following debt management... advice has been offered by debt management advisory committees established by the several major segments...

Debt-maturity structures should match risk preferences.

PubMed

Gapenski, L C

1999-12-01

Key to any debt-maturity matching strategy is financing assets with the appropriate debt structure. Financial managers need to establish an optimal capital structure and then choose the best maturity-matching structure for their debt. Two maturity-matching strategies that are available to healthcare financial managers are the accounting approach and the finance approach. The accounting approach, which defines asset maturities as current or fixed, is a riskier financing strategy than the finance approach, which defines asset maturities as permanent or temporary. The added risk occurs because of the accounting approach's heavy reliance on short-term debt. The accounting approach offers the potential for lower costs at the expense of higher risk. Healthcare financial managers who believe the financing function should support the organization's operations without adding undue risk should use the finance approach to maturity matching. Asset maturities in those organizations then should be considered permanent or temporary rather than current or fixed, and the debt-maturity structure should reflect this.

77 FR 22390 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-13

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... Pennsylvania Avenue NW., Washington, DC, on May 1, 2012 at 11:30 a.m. of the following debt management advisory... advice has been offered by debt management advisory committees established by the several major segments...

7 CFR 1956.112 - Debts ineligible for settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Debts ineligible for settlement. 1956.112 Section 1956.112 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL... § 1956.112 Debts ineligible for settlement. Debts will not be settled: (a) If referral to the Office of...

Does student debt affect dental students' and dentists' stress levels?

PubMed

Boyles, J D; Ahmed, B

2017-10-27

Introduction Many studies have shown financial worries and debt to induce stress in individuals, this combined with the existing stress of being a dentist raises the question of how student debt affects students' and dentists' stress levels.Objectives Determine whether student debt has had any noticeable effect on student stress levels; investigate whether student debt has any effect on dentists' career choice; investigate whether the increase in tuition fees has influenced the number of applicants to study dentistry at the University of Birmingham.Method Anonymous questionnaires were completed by 70 4th year and 38 5th year BDS and 22 Dental Core Trainees (DCTs). Participants circled the response which best fitted their situation regarding statements on their level of stress and future career path. Ethical approval granted. Application figures to study dentistry obtained from head of admissions.Results Forty-two percent of males and 63% of females strongly agreed with the statement that having no debt would reduce their stress levels. Of those with debt >£40,000, 11% strongly agreed and 42% agreed that their total amount of student debt causes them stress. Whereas, those whose debt is <£40,000 only 2% strongly agreed and 28% agreed that their total amount of student debt causes them stress. Seventy-seven percent of participants who had parental or family financial support reported this reduced their stress levels. Student debt was found to deter females from undertaking further study more than it deters males (P <0.001). Students with a higher level of debt were more likely to worry about their total student loan(s) (P <0.001). Moreover, students with a higher level of debt were more likely to be stressed about their total student loan(s) (P <0.001). Parental/family contribution to student expenses reduces student stress (P <0.001). Applications to study dentistry since the rise in tuition fees have decreased by 42%.Conclusion Student debt has had an impact on

19 CFR 351.508 - Debt forgiveness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount of...

7 CFR 3.12 - Reporting of consumer debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Reporting of consumer debts. 3.12 Section 3.12... and Compromise of Claims § 3.12 Reporting of consumer debts. (a) Notice. In demand letters to debtors... the delinquent consumer debt to credit reporting agencies after 60 days; (2) The specific information...

Issues 2016: Is There a Student Debt Crisis?

ERIC Educational Resources Information Center

Eden, Max

2016-01-01

Student debt is a convenient target in a presidential election year, but it obscures the true crisis: high dropout rates from low-quality postsecondary institutions and the unmanageable debt borne by students of those institutions. And despite rising student debt, monthly loan payments as a share of income have remained steady, added earnings…

7 CFR 3.12 - Reporting of consumer debts.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 1 2011-01-01 2011-01-01 false Reporting of consumer debts. 3.12 Section 3.12... and Compromise of Claims § 3.12 Reporting of consumer debts. (a) Notice. In demand letters to debtors... the delinquent consumer debt to credit reporting agencies after 60 days; (2) The specific information...

Collaboration Strategies to Reduce Technical Debt

ERIC Educational Resources Information Center

Miko, Jeffrey Allen

2017-01-01

Inadequate software development collaboration processes can allow technical debt to accumulate increasing future maintenance costs and the chance of system failures. The purpose of this qualitative case study was to explore collaboration strategies software development leaders use to reduce the amount of technical debt created by software…

Debt Profiles of Model Students: The Projected Debt of Highly Productive Students and Its Economic Impact

ERIC Educational Resources Information Center

Fincher, Mark E.

2017-01-01

A common misperception suggests that a high-achieving student can easily complete a degree with very limited debt, and that students with high levels of debt are thus underachievers. This assumption is supported by memories of previous decades when it was realistically possible for most students to work their way through college. This view,…

12 CFR 16.6 - Sales of nonconvertible debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Sales of nonconvertible debt. 16.6 Section 16.6... RULES § 16.6 Sales of nonconvertible debt. (a) The OCC will deem offers or sales of bank issued... grade; (5) Prior to or simultaneously with the sale of the debt, each purchaser receives an offering...

12 CFR 16.6 - Sales of nonconvertible debt.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Sales of nonconvertible debt. 16.6 Section 16.6... RULES § 16.6 Sales of nonconvertible debt. (a) The OCC will deem offers or sales of bank issued...) Prior to or simultaneously with the sale of the debt, each purchaser receives an offering document that...

12 CFR 16.6 - Sales of nonconvertible debt.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Sales of nonconvertible debt. 16.6 Section 16.6... RULES § 16.6 Sales of nonconvertible debt. (a) The OCC will deem offers or sales of bank issued... grade; (5) Prior to or simultaneously with the sale of the debt, each purchaser receives an offering...

Can't afford a baby? Debt and young Americans.

PubMed

Nau, Michael; Dwyer, Rachel E; Hodson, Randy

2015-12-01

This article explores the role of personal debt in the transition to parenthood. We analyze data from the National Longitudinal Study of Youth-1997 cohort and find that for the generation coming of age in the 2000s, student loans delay fertility for women, particularly at very high levels of debt. Home mortgages and credit card debt, in contrast, appear to be precursors to parenthood. These results indicate that different forms of debt have different implications for early adulthood transitions: whereas consumer loans or home mortgages immediately increase access to consumption goods, there is often a significant delay between the accrual and realization of benefits for student loans. The double-edged nature of debt as both barrier and facilitator to life transitions highlights the importance of looking at debt both as a monetary issue and also as a carrier of social meanings.

77 FR 54862 - Integrated Hedging Transactions of Qualifying Debt

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-06

... Integrated Hedging Transactions of Qualifying Debt AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... certain integrated transactions that involve a foreign currency denominated debt instrument and multiple... foreign currency denominated debt instrument and multiple associated hedging transactions. The text of...

Federal Tuition Tax Credits and State Higher Education Policy: A Guide for State Policy Makers.

ERIC Educational Resources Information Center

Conklin, Kristin D.

The federal government enacted the Taxpayer Relief Act in 1997. Whereas other federal student aid programs have used grants, scholarships, and loans to help students and their families finance college, the new law has made college more affordable by providing new federal income tax credits, savings incentives, and deductions for interest paid on…

Student Debt and the Class of 2015. 11th Annual Report

ERIC Educational Resources Information Center

Cochrane, Debbie; Cheng, Diane

2016-01-01

Student Debt and the Class of 2015 is the eleventh annual report on the student loan debt of recent graduates from four-year colleges, documenting the rise in student loan debt and variation among states as well as colleges. This report includes policy recommendations to address rising student debt and reduce debt burdens, including collecting…

A sigh of relief or a sigh of expected relief: Sigh rate in response to dyspnea relief.

PubMed

Vlemincx, Elke; Meulders, Michel; Luminet, Olivier

2018-02-01

Research has suggested that sighs may serve a regulatory function during stress and emotions by facilitating relief. Evidence supports the hypotheses that sighs both express and induce relief from stress. To explore the potential role of sighs in the regulation of symptoms, the present study aimed to investigate the relationship between sighs and relief of symptoms, and relief of dyspnea, specifically. Healthy volunteers participated in two studies (N = 44, N = 47) in which dyspnea was induced by mild (10 cmH 2 O/l/s) or high (20 cmH 2 0/l/s) inspiratory resistances. Dyspnea relief was induced by the offset of the inspiratory resistances (transitions from high and mild inspiratory resistance to no resistance). Control comparisons included dyspnea increases (transitions from no or mild inspiratory resistance to high inspiratory resistance) and dyspnea continuations (continuations of either no resistance or a high resistance). In Experiment 1, dyspnea levels were cued. In Experiment 2, no cues were provided. Sigh rate during dyspnea relief was significantly higher compared to control conditions, and sigh rate increased as self-reported dyspnea decreased. Additionally, sigh rate was higher during cued dyspnea relief compared to noncued dyspnea relief. These results suggest that sighs are important markers of dyspnea relief. Moreover, sighs may importantly express dyspnea relief, as they are related to experiential dyspnea decreases and occur more frequently during expected dyspnea relief. These findings suggest that sighs may not only be important in the regulation of stress and emotions, but also may be functional in the regulation of dyspnea. © 2017 Society for Psychophysiological Research.

31 CFR 351.2 - How do I contact Public Debt?

Code of Federal Regulations, 2010 CFR

2010-07-01

... SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS BONDS, SERIES EE General Information § 351.2 How do I contact Public Debt? You may contact Public Debt by e-mail at [email protected], or by writing to the following address: Bureau of the Public Debt...

"I Fully Expect to Die with This Debt"

ERIC Educational Resources Information Center

Patton, Stacey

2013-01-01

Student-loan debt is not just a problem for young, recent college graduates searching for their first jobs. Growing numbers of adults nearing the ends of their careers are accumulating such big debt, too, and they don't have a lifetime to pay it back. In fact, student-loan debt is growing fastest among adults ages 60 and older, with more than two…

Associations Between Pharmacy Students' Attitudes Toward Debt, Stress, and Student Loans.

PubMed

Chisholm-Burns, Marie A; Spivey, Christina A; Jaeger, Melanie C; Williams, Jennifer

2017-09-01

Objective. To assess graduating pharmacy students' attitudes toward debt and determine associations with stress, student loan debt, financial need, current employment, post-graduation plans, and expected length of time to repay loans. Methods. Survey was conducted using an attitudes-toward-debt scale (sub-scales: tolerant attitudes toward debt; contemplation and knowledge about loans; fear of debt), Perceived Stress Scale, and questions concerning current employment, estimated total student loan debt, post-graduation plans, and expected length of time to repay loans. Federal loan data were collected using financial aid records. Independent samples t -test, ANOVA, and Pearson's r correlations were conducted. Results. There were 147 students (96.7%) who participated. The majority were female (59.2%), white (69.4%), and had federal student loans (90.5%). Mean total loan amount was $153,276 (SD $59,810), which included federal students loans accumulated before and during pharmacy school. No significant differences were noted on attitudes toward debt or stress based on whether respondents had federal student loans. Greater "fear of debt" was correlated with increased stress, estimated total student loan debt, total federal loan debt, and pharmacy school loan debt. Greater "contemplation and knowledge about loans" was correlated with lower estimated total student loan debt, total federal loan amount, and pharmacy school loan amount. Students with higher "contemplation and knowledge" scores expected to repay loans within a shorter time frame than students with lower scores. Conclusion. Increased fear of debt was related to greater perceived stress and higher student loan amounts borrowed, while increased contemplation and knowledge about loans was associated with lower amounts borrowed. Educational programming concerning loans, debt, and personal financial management may help reduce stress and amount borrowed.

Can't afford a baby? Debt and young Americans☆

PubMed Central

Nau, Michael; Dwyer, Rachel E.; Hodson, Randy

2016-01-01

This article explores the role of personal debt in the transition to parenthood. We analyze data from the National Longitudinal Study of Youth-1997 cohort and find that for the generation coming of age in the 2000s, student loans delay fertility for women, particularly at very high levels of debt. Home mortgages and credit card debt, in contrast, appear to be precursors to parenthood. These results indicate that different forms of debt have different implications for early adulthood transitions: whereas consumer loans or home mortgages immediately increase access to consumption goods, there is often a significant delay between the accrual and realization of benefits for student loans. The double-edged nature of debt as both barrier and facilitator to life transitions highlights the importance of looking at debt both as a monetary issue and also as a carrier of social meanings. PMID:28090131

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

PubMed Central

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

PubMed

Kirchler, Erich; Wahl, Ingrid

2010-06-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

41 CFR 105-55.030 - Discharge of indebtedness; reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... offset, tax refund offset, Federal salary offset, referral to Treasury, Treasury-designated debt... action. (b) Section 3711(i), Title 31, United States Code, requires GSA to sell a delinquent non-tax debt... Discharge of indebtedness; reporting requirements. (a) Before discharging a delinquent debt (also referred...

5 CFR 835.601 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.601 Purpose. This subpart establishes... offset against the income tax refunds of persons owing debts to OPM. It specifies the agency procedures...

Recession, debt and mental health: challenges and solutions

PubMed Central

2009-01-01

Background During the economic downturn, the link between recession and health has featured in many countries' media, political, and medical debate. This paper focuses on the previously neglected relationship between personal debt and mental health. Aims Using the UK as a case study, this paper considers the public health challenges presented by debt to mental health. We then propose solutions identified in workshops held during the UK Government's Foresight Review of Mental Capital and Wellbeing. Results Within their respective sectors, health professionals should receive basic ‘debt first aid’ training, whilst all UK financial sector codes of practice should – as a minimum – recognise the existence of customers with mental health problems. Further longitudinal research is also needed to ‘unpack’ the relationship between debt and mental health. Across sectors, a lack of co-ordinated activity across health, money advice, and creditor organisations remains a weakness. A renewed emphasis on co-ordinated ‘debt care pathways’ and better communication between local health and advice services is needed. Discussion The relationship between debt and mental health presents a contemporary public health challenge. Solutions exist, but will require action and investment at a time of competition for funds. PMID:22477896

Federal Debt and Interests Costs

DTIC Science & Technology

1993-05-01

relatively small amount of bond to Argentina as part of a comprehensive debt issued directly to foreign governments in debt reduction agreement with commercial...their investments because of an economic crisis needs of the private sector, propped up interest or as part of a coordinated political action. U.S...Zero-Coupon Bonds. Similar to savings and loan crisis . Because REFCORP is the foreign zero-coupon bonds described above technically private, the money

Student Loan Debt for Community College Transfer Students and How Debt Information Letters Impact Future Borrowing Decisions

ERIC Educational Resources Information Center

Mckinney, Kenneth Paul

2017-01-01

There has been a proliferation of student loan debt over the past decade. The indebtedness that students incur while attending college reduces their discretionary income once they enter repayment after graduation. For graduates, there is an opportunity cost along with personal and professional life decisions being made based on this debt. For…

Yes, No, Maybe So: College Students' Attitudes Regarding Debt

ERIC Educational Resources Information Center

Zerquera, Desiree D.; McGowan, Brian L.; Ferguson, Tomika L.

2016-01-01

We examined college student attitudes regarding debt. Based on focus group interviews with 31 students from 4 different institutions within a Midwestern university system, data analysis yielded a continuum that captures students' debt approaches while enrolled in college. Findings indicate that students avoided debt completely, made intentional…

7 CFR 1956.109 - General requirements for debt settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true General requirements for debt settlement. 1956.109 Section 1956.109 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING... and Business Programs § 1956.109 General requirements for debt settlement. (a) Debt due and payable...

10 CFR 1015.204 - Reporting debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... ensure that all of the rights and protections afforded to the debtor under 31 U.S.C. 3711(e) have been... Administrative Collection of Claims § 1015.204 Reporting debts. (a) DOE may disclose delinquent debts to consumer reporting agencies in accordance with 31 U.S.C. 3711(e), the DCIA, the revised Federal Claims Collection...

Financially At-Risk College Students: An Exploratory Investigation of Student Loan Debt and Prioritization of Debt Repayment

ERIC Educational Resources Information Center

Pinto, Mary Beth; Mansfield, Phylis M.

2006-01-01

College students today face heavy student loan debt that is intensified by the amount of credit card debt they carry. This study provides a profile of financially at-risk students based on their credit card usage behavior. When compared to the non-financially at-risk students, those in the financially at-risk group were found to have higher…

Debt-Repaying Mechanism in Chinese Relationships: An Exploration of the Folk Concepts of "Pao" and Human Emotional Debt.

ERIC Educational Resources Information Center

Chang, Hui-Ching; Holt, G. Richard

1994-01-01

Explores the mechanisms of "pao" and human emotional debt underlying Chinese human relationships through interviews with 55 Chinese in Taiwan. The definition, recompensation, minimization, and manipulation of human emotional debt and the linguistic code by which relations can be made closer or more distant following the principles of…

Associations Between Pharmacy Students’ Attitudes Toward Debt, Stress, and Student Loans

PubMed Central

Spivey, Christina A.; Jaeger, Melanie C.; Williams, Jennifer

2017-01-01

Objective. To assess graduating pharmacy students’ attitudes toward debt and determine associations with stress, student loan debt, financial need, current employment, post-graduation plans, and expected length of time to repay loans. Methods. Survey was conducted using an attitudes-toward-debt scale (sub-scales: tolerant attitudes toward debt; contemplation and knowledge about loans; fear of debt), Perceived Stress Scale, and questions concerning current employment, estimated total student loan debt, post-graduation plans, and expected length of time to repay loans. Federal loan data were collected using financial aid records. Independent samples t-test, ANOVA, and Pearson’s r correlations were conducted. Results. There were 147 students (96.7%) who participated. The majority were female (59.2%), white (69.4%), and had federal student loans (90.5%). Mean total loan amount was $153,276 (SD $59,810), which included federal students loans accumulated before and during pharmacy school. No significant differences were noted on attitudes toward debt or stress based on whether respondents had federal student loans. Greater “fear of debt” was correlated with increased stress, estimated total student loan debt, total federal loan debt, and pharmacy school loan debt. Greater “contemplation and knowledge about loans” was correlated with lower estimated total student loan debt, total federal loan amount, and pharmacy school loan amount. Students with higher “contemplation and knowledge” scores expected to repay loans within a shorter time frame than students with lower scores. Conclusion. Increased fear of debt was related to greater perceived stress and higher student loan amounts borrowed, while increased contemplation and knowledge about loans was associated with lower amounts borrowed. Educational programming concerning loans, debt, and personal financial management may help reduce stress and amount borrowed. PMID:29109558

Debt and growth: A non-parametric approach

NASA Astrophysics Data System (ADS)

Brida, Juan Gabriel; Gómez, David Matesanz; Seijas, Maria Nela

2017-11-01

In this study, we explore the dynamic relationship between public debt and economic growth by using a non-parametric approach based on data symbolization and clustering methods. The study uses annual data of general government consolidated gross debt-to-GDP ratio and gross domestic product for sixteen countries between 1977 and 2015. Using symbolic sequences, we introduce a notion of distance between the dynamical paths of different countries. Then, a Minimal Spanning Tree and a Hierarchical Tree are constructed from time series to help detecting the existence of groups of countries sharing similar economic performance. The main finding of the study appears for the period 2008-2016 when several countries surpassed the 90% debt-to-GDP threshold. During this period, three groups (clubs) of countries are obtained: high, mid and low indebted countries, suggesting that the employed debt-to-GDP threshold drives economic dynamics for the selected countries.

Tough Choices in Tough Times: Debt and Medication Nonadherence

ERIC Educational Resources Information Center

Kalousova, Lucie; Burgard, Sarah A.

2014-01-01

Debt is a ubiquitous component of households' financial portfolios. Yet we have scant understanding of how household debt constrains spending on needed health care. Diverse types of debt have different financial properties and recent work has shown that they may have varying implications for spending on needed health care. In this article, we…

Distributive justice and global health: a call for a global corporate tax.

PubMed

Blum, J D

2007-06-01

Significant efforts have been directed toward addressing the financial needs of the developing world for assistance with public health and related development problems. Both public and private organizations have made considerable economic contributions to assist with immediate and long term health challenges, and there is growing international support for programs of national debit relief. Still, there is a need for additional resources to combat international health problems, which go beyond largesse. This paper calls for the creation of a legally rooted, global tax as a mechanism for consistent long term funding. Specifically, the paper proposes engagement of the World Trade Organization as a vehicle to sponsor a global tax on multinational corporations who have benefited most from the international trading scheme.

Medical student debt at the Christchurch School of Medicine. The New Zealand Wellbeing, Intentions, Debt and Experiences (WIDE) survey of medical students pilot study. Results part I.

PubMed

Gill, D; Palmer, C; Mulder, R; Wilkinson, T

2001-10-26

To determine the level and sources of medical student debt at the Christchurch School of Medicine. A questionnaire, The New Zealand Wellbeing, Intentions, Debt, and Experiences (WIDE) Survey of Medical Students, was developed and administered to all 204 medical students at the Christchurch School of Medicine and Health Sciences. Included were questions on student demographics, sources and levels of debt, parental financial support, and student perceptions of their debt. The response rate was 88%. International students, whose debt was with an overseas government, and students with mortgages were excluded from the data analysis. The combined total debt for the remaining 165 students was $7775000 with $6290000 (81%) owed to the Government Students Loans scheme. One quarter of 6th year medical students had a debt over $83250, 50% had a debt over $70000, and 75% had a debt over $50000. Student allowances were inaccessible to 64% of 4th and 5th year students and part-time employment during term-time was common. Lack of funds was reported to impair full participation in the medical course. The majority of medical students at the Christchurch School of Medicine accumulate high levels of debt, mainly dtrough the Government Student Loans scheme, during their medical training.

48 CFR 2131.205-3 - Bad debts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Bad debts. 2131.205-3 Section 2131.205-3 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT, FEDERAL... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-3 Bad debts. Erroneous benefit...

The effect of education debt on dentists' career decisions.

PubMed

Nicholson, Sean; Vujicic, Marko; Wanchek, Tanya; Ziebert, Anthony; Menezes, Adriana

2015-11-01

The purpose of the study was to determine whether there is an association between the amount of education debt on completing dental school (initial debt) and certain career decisions. The authors surveyed 1,842 practicing dentists who completed dental school between 1996 and 2011 to ascertain their initial education debt, the balance on their debt in 2013, and a variety of specialization and practice decisions made during their careers. Data also included demographic characteristics and parental income and education levels. Dentists with higher initial debt were less likely to specialize and more likely to enter private practice, accept high-paying jobs on graduation, and work longer hours. Choice of employment setting, practice ownership, and whether to provide Medicaid and charity care were associated with dentists' sexes and races but not debt. High debt levels influenced some career decisions, but the magnitude of these effects was small compared with the effects of demographic characteristics, including race and sex, on career choices. Policy makers concerned about the influence of student debt on the professional decisions of dental school graduates should recognize that students' demographic characteristics may be more powerful in driving career choices. Copyright © 2015 American Dental Association. Published by Elsevier Inc. All rights reserved.

A Handbook on Debt Management for Colleges and Universities.

ERIC Educational Resources Information Center

Forrester, Robert T.

Between 1983 and 1986, colleges and universities issued about $20 billion of debt for facilities and student financing, and it is predicted that billions of dollars of new debt will be needed for building renovation. Debt capacity, management, and accounting are now major issues, and the purpose of this book is to provide a handy reference manual…

Changes in the demand for private medical insurance following a shift in tax incentives.

PubMed

Rodríguez, Marisol; Stoyanova, Alexandrina

2008-02-01

The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesired increase in the demand for publicly funded health care, tax incentives to buy PHI were not completely removed but basically shifted from individual to group employer-paid policies. In a unique fiscal experiment, at the same time that the tax relief for individually purchased policies was abolished, the government provided for tax allowances on policies taken out through employment. Using a bivariate probit model on data from National Health Surveys, we estimate the impact of said reform on the demand for PHI and the changes occurred within it. Our findings indicate that the total probability of buying PHI was not significantly affected by the reform. Indeed, the fall in the demand for individual policies (by 10% between 1997 and 2001) was offset by an increase in the demand for group employer-paid ones. We also briefly discuss the welfare effects on the state budget, the industry and society at large.

Debt Dilemma

ERIC Educational Resources Information Center

Stewart, Pearl

2012-01-01

Recent reports point to soaring student loan debt and high rates of default as impediments to financial security for millions of Americans. A number of colleges and universities have addressed the issue with initiatives ranging from financial fixes to bold new models of higher education. The Institute for College Access and Success (TICAS)…

Testing for a Debt-Threshold Effect on Output Growth.

PubMed

Lee, Sokbae; Park, Hyunmin; Seo, Myung Hwan; Shin, Youngki

2017-12-01

Using the Reinhart-Rogoff dataset, we find a debt threshold not around 90 per cent but around 30 per cent, above which the median real gross domestic product (GDP) growth falls abruptly. Our work is the first to formally test for threshold effects in the relationship between public debt and median real GDP growth. The null hypothesis of no threshold effect is rejected at the 5 per cent significance level for most cases. While we find no evidence of a threshold around 90 per cent, our findings from the post-war sample suggest that the debt threshold for economic growth may exist around a relatively small debt-to-GDP ratio of 30 per cent. Furthermore, countries with debt-to-GDP ratios above 30 per cent have GDP growth that is 1 percentage point lower at the median.

45 CFR 32.1 - Purpose and scope.

Code of Federal Regulations, 2011 CFR

2011-10-01

... satisfy delinquent non-tax debts owed to the United States. (b) Authority. These standards and procedures... Regional Offices that administer a program that gives rise to a delinquent non-tax debt owed to the United States and to all officers or employees of the Department authorized to collect such debt. (2) This part...

Brief history of US debt limits before 1939

PubMed Central

Hall, George J.; Sargent, Thomas J.

2018-01-01

Between 1776 and 1920, the US Congress designed more than 200 distinct securities and stated the maximum amount of each that the Treasury could sell. Between 1917 and 1939, Congress gradually delegated all decisions about designing US debt instruments to the Treasury. In 1939, Congress began imposing a limit on the par value of total federal debt outstanding. By summing Congressional borrowing authorizations outstanding each year for each bond, we construct a time series of implied federal debt limits before 1939. PMID:29507220

26 CFR 1.1286-2 - Stripped inflation-protected debt instruments.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Stripped inflation-protected debt instruments... Losses § 1.1286-2 Stripped inflation-protected debt instruments. Stripped inflation-protected debt instruments. If a Treasury Inflation-Protected Security is stripped under the Department of the Treasury's...

26 CFR 1.1286-2 - Stripped inflation-protected debt instruments.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Stripped inflation-protected debt instruments... Losses § 1.1286-2 Stripped inflation-protected debt instruments. Stripped inflation-protected debt instruments. If a Treasury Inflation-Protected Security is stripped under the Department of the Treasury's...

12 CFR 370.3 - Debt Guarantee Program.

Code of Federal Regulations, 2010 CFR

2010-01-01

...(e)(1)(i) (excluding mandatory convertible debt), that was outstanding as of the close of business... eligible entities calculated on a pro forma basis as of the close of business September 30, 2008, absent... exchange rate in effect on the date that the debt is funded. (c) Calculation and reporting responsibility...

26 CFR 1.1286-2 - Stripped inflation-indexed debt instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Stripped inflation-indexed debt instruments. 1....1286-2 Stripped inflation-indexed debt instruments. Stripped inflation-indexed debt instruments. If a Treasury Inflation-Indexed Security is stripped under the Department of the Treasury's Separate Trading of...

42 CFR 413.89 - Bad debts, charity, and courtesy allowances.

Code of Federal Regulations, 2013 CFR

2013-10-01

... SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED NURSING FACILITIES Specific... allowable costs. (e) Criteria for allowable bad debt. A bad debt must meet the following criteria to be... amount of allowable bad debt (as defined in paragraph (e) of this section) is reduced: (i) For cost...

42 CFR 413.89 - Bad debts, charity, and courtesy allowances.

Code of Federal Regulations, 2014 CFR

2014-10-01

... SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED NURSING FACILITIES Specific... allowable costs. (e) Criteria for allowable bad debt. A bad debt must meet the following criteria to be... amount of allowable bad debt (as defined in paragraph (e) of this section) is reduced: (i) For cost...

7 CFR 1710.126 - Federal debt delinquency.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Federal debt delinquency. 1710.126 Section 1710.126... and Basic Policies § 1710.126 Federal debt delinquency. (a) Prior to approval of a loan or advance of... reasons for the delinquency must be explained, and RUS will take such explanation into consideration in...

The biodiversity-dependent ecosystem service debt.

PubMed

Isbell, Forest; Tilman, David; Polasky, Stephen; Loreau, Michel

2015-02-01

Habitat destruction is driving biodiversity loss in remaining ecosystems, and ecosystem functioning and services often directly depend on biodiversity. Thus, biodiversity loss is likely creating an ecosystem service debt: a gradual loss of biodiversity-dependent benefits that people obtain from remaining fragments of natural ecosystems. Here, we develop an approach for quantifying ecosystem service debts, and illustrate its use to estimate how one anthropogenic driver, habitat destruction, could indirectly diminish one ecosystem service, carbon storage, by creating an extinction debt. We estimate that c. 2-21 Pg C could be gradually emitted globally in remaining ecosystem fragments because of plant species loss caused by nearby habitat destruction. The wide range for this estimate reflects substantial uncertainties in how many plant species will be lost, how much species loss will impact ecosystem functioning and whether plant species loss will decrease soil carbon. Our exploratory analysis suggests that biodiversity-dependent ecosystem service debts can be globally substantial, even when locally small, if they occur diffusely across vast areas of remaining ecosystems. There is substantial value in conserving not only the quantity (area), but also the quality (biodiversity) of natural ecosystems for the sustainable provision of ecosystem services. © 2014 John Wiley & Sons Ltd/CNRS.

49 CFR 89.31 - Use of professional debt collection agencies.

Code of Federal Regulations, 2010 CFR

2010-10-01

... agencies except for those debts owed by State and local governments, other Federal agencies, current... 49 Transportation 1 2010-10-01 2010-10-01 false Use of professional debt collection agencies. 89... FEDERAL CLAIMS COLLECTION ACT Collection of Claims § 89.31 Use of professional debt collection agencies...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Integration of qualifying debt instruments. 1....1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the combined...

47 CFR 32.4200 - Long term debt and funded debt.

Code of Federal Regulations, 2010 CFR

2010-10-01

... applied to securities issued or assumed by the company, means the excess of the book or face amount of the... consideration received at their sale. (4) The face amount of debt reacquired prior to maturity that has not been... 32.4200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES...

Survey of emergency medicine resident debt status and financial planning preparedness.

PubMed

Glaspy, Jeffrey N; Ma, O John; Steele, Mark T; Hall, Jacqueline

2005-01-01

Most resident physicians accrue significant financial debt throughout their medical and graduate medical education. The objective of this study was to analyze emergency medicine resident debt status, financial planning actions, and educational experiences for financial planning and debt management. A 22-item questionnaire was sent to all 123 Accreditation Council on Graduate Medical Education-accredited emergency medicine residency programs in July 2001. Two follow-up mailings were made to increase the response rate. The survey addressed four areas of resident debt and financial planning: 1) accrued debt, 2) moonlighting activity, 3) financial planning/debt management education, and 4) financial planning actions. Descriptive statistics were used to analyze the data. Survey responses were obtained from 67.4% (1,707/2,532) of emergency medicine residents in 89 of 123 (72.4%) residency programs. Nearly one half (768/1,707) of respondents have accrued more than 100,000 dollars of debt. Fifty-eight percent (990/1,707) of all residents reported that moonlighting would be necessary to meet their financial needs, and more than 33% (640/1,707) presently moonlight to supplement their income. Nearly one half (832/1,707) of residents actively invested money, of which online trading was the most common method (23.3%). Most residents reported that they received no debt management education during residency (82.1%) or medical school (63.7%). Furthermore, 79.1% (1,351/1,707) of residents reported that they received no financial planning lectures during residency, although 84.2% (1,438/1,707) reported that debt management and financial planning education should be available during residency. Most emergency medicine residency programs do not provide their residents with financial planning education. Most residents have accrued significant debt and believe that more financial planning and debt management education is needed during residency.

Student Debt and the Class of 2009

ERIC Educational Resources Information Center

Cheng, Diane; Reed, Matthew

2010-01-01

This paper is the fifth annual report on the cumulative student loan debt of recent graduates from public and private nonprofit colleges. This analysis of the latest available data found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. This report…

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 25 Indians 1 2014-04-01 2014-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 25 Indians 1 2012-04-01 2011-04-01 true Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 25 Indians 1 2011-04-01 2011-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 25 Indians 1 2013-04-01 2013-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

25 CFR 117.19 - Debts of Indians.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19 Debts...

38 CFR 1.910 - Aggressive collection action.

Code of Federal Regulations, 2010 CFR

2010-07-01

... procedures set forth at 31 CFR 285.12, VA shall transfer to Treasury any non-tax debt or claim that has been delinquent for a period of 180 days or more so that Treasury may take appropriate action to collect the debt..., legally enforceable non-tax debt that is over 180 days delinquent for purposes of administrative offset...

Brief history of US debt limits before 1939.

PubMed

Hall, George J; Sargent, Thomas J

2018-03-20

Between 1776 and 1920, the US Congress designed more than 200 distinct securities and stated the maximum amount of each that the Treasury could sell. Between 1917 and 1939, Congress gradually delegated all decisions about designing US debt instruments to the Treasury. In 1939, Congress began imposing a limit on the par value of total federal debt outstanding. By summing Congressional borrowing authorizations outstanding each year for each bond, we construct a time series of implied federal debt limits before 1939. Copyright © 2018 the Author(s). Published by PNAS.

77 FR 2133 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-13

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of the Securities Industry and Financial... financing operations. Historically, this advice has been offered by debt management advisory committees...

78 FR 22034 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-12

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of The Securities Industry and Financial... financing operations. Historically, this advice has been offered by debt management advisory committees...

78 FR 62941 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-22

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of The Securities Industry and Financial... financing operations. Historically, this advice has been offered by debt management advisory committees...

Total recall. [Refinancing of debt by utilities

DOE Office of Scientific and Technical Information (OSTI.GOV)

Hemptstead, J.

1994-02-15

The dramatic rally in the US treasury markets in 1992 and 1993 offered utility treasurers a unique opportunity to radically restructure their outstanding debt profiles by redeeming and refunding callable and refundable bonds. Since January 1991, utility companies have issued over $100 billion of nonconvertible debt securities; 53 percent of these companies indicated [open quotes]refinancing fixed income securities[close quotes] as the primary use of proceeds. After approximately 18 months of heavy refunding activity, utility treasurers have nearly exhausted the supply of currently callable debt and are now looking at alternative methods of reducing their embedded cost of debt and increasingmore » cash flows. The two most common methods are to repurchase highest-cost noncallable and/or currently nonrefundable bonds through [open quotes]open-market repurchases[close quotes] and [open quotes]tender offers.[close quotes] A third, less popular and less used, method is the [open quotes]defeasance[close quotes]. This article describes the advantages, disadvantages, and economic effects of these three types of financing.« less

5 CFR 550.1106 - Time limit on collection of debts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... to collect a debt more than 10 years after the Government's right to collect the debt first accrued... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Time limit on collection of debts. 550... PAY ADMINISTRATION (GENERAL) Collection by Offset From Indebted Government Employees § 550.1106 Time...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the...

26 CFR 1.1275-6 - Integration of qualifying debt instruments.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

12 CFR 560.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the provisions...

Prefrontal system dysfunction and credit card debt.

PubMed

Spinella, Marcello; Yang, Bijou; Lester, David

2004-10-01

Credit card use often involves a disadvantageous allocation of finances because they allow for spending beyond means and buying on impulse. Accordingly they are associated with increased bankruptcy, anxiety, stress, and health problems. Mounting evidence from functional neuroimaging and clinical studies implicates prefrontal-subcortical systems in processing financial information. This study examined the relationship of credit card debt and executive functions using the Frontal System Behavior Scale (FRSBE). After removing the influences of demographic variables (age, sex, education, and income), credit card debt was associated with the Executive Dysfunction scale, but not the Apathy or Disinhibition scales. This suggests that processes of conceptualizing and organizing finances are most relevant to credit card debt, and implicates dorsolateral prefrontal dysfunction.

Extinction debt: a challenge for biodiversity conservation.

PubMed

Kuussaari, Mikko; Bommarco, Riccardo; Heikkinen, Risto K; Helm, Aveliina; Krauss, Jochen; Lindborg, Regina; Ockinger, Erik; Pärtel, Meelis; Pino, Joan; Rodà, Ferran; Stefanescu, Constantí; Teder, Tiit; Zobel, Martin; Steffan-Dewenter, Ingolf

2009-10-01

Local extinction of species can occur with a substantial delay following habitat loss or degradation. Accumulating evidence suggests that such extinction debts pose a significant but often unrecognized challenge for biodiversity conservation across a wide range of taxa and ecosystems. Species with long generation times and populations near their extinction threshold are most likely to have an extinction debt. However, as long as a species that is predicted to become extinct still persists, there is time for conservation measures such as habitat restoration and landscape management. Standardized long-term monitoring, more high-quality empirical studies on different taxa and ecosystems and further development of analytical methods will help to better quantify extinction debt and protect biodiversity.

Medical student debt and major life choices other than specialty.

PubMed

Rohlfing, James; Navarro, Ryan; Maniya, Omar Z; Hughes, Byron D; Rogalsky, Derek K

2014-01-01

Background Median indebtedness at graduation is now more than $170,000 for graduates of US Medical Schools. Debate still exists as to whether higher debt levels influence students to choose high paying non-primary care specialties. Notably, no previous research on the topic has taken into account cost of attendance when constructing a debt model, nor has any research examined the non-career major life decisions that medical students face. Methods Medical students were surveyed using an anonymous electronic instrument developed for this study. The survey was delivered through a link included in a study email and students were recruited from school wide listservs and through snowball sampling (students were encouraged to share a link to the survey with other medical students). No incentives were offered for survey completion. Results Responses were recorded from 102 US Allopathic medical schools (n=3,032), with 22 institutions (11 public, 11 private) meeting inclusion criteria of 10% student body response proportion (n=1,846). Students with higher debt relative to their peers at their home institution reported higher frequencies of feeling callous towards others, were more likely to choose a specialty with a higher average annual income, were less likely to plan to practice in underserved locations, and were less likely to choose primary care specialties. Students with higher aggregate amounts of medical student loan debt were more likely to report high levels of stress from their educational debt, to delay getting married and to report disagreement that they would choose to become a physician again, if given the opportunity to revisit that choice. Increases in both aggregate and relative debt were associated with delaying having children, delaying buying a house, concerns about managing and paying back educational debt, and worrying that educational debt will influence one's specialty choice. Conclusions Medical student debt and particularly debt relative to peers

Medical student debt and major life choices other than specialty.

PubMed

Rohlfing, James; Navarro, Ryan; Maniya, Omar Z; Hughes, Byron D; Rogalsky, Derek K

2014-01-01

Median indebtedness at graduation is now more than $170,000 for graduates of US Medical Schools. Debate still exists as to whether higher debt levels influence students to choose high paying non-primary care specialties. Notably, no previous research on the topic has taken into account cost of attendance when constructing a debt model, nor has any research examined the non-career major life decisions that medical students face. Medical students were surveyed using an anonymous electronic instrument developed for this study. The survey was delivered through a link included in a study email and students were recruited from school wide listservs and through snowball sampling (students were encouraged to share a link to the survey with other medical students). No incentives were offered for survey completion. Responses were recorded from 102 US Allopathic medical schools (n=3,032), with 22 institutions (11 public, 11 private) meeting inclusion criteria of 10% student body response proportion (n=1,846). Students with higher debt relative to their peers at their home institution reported higher frequencies of feeling callous towards others, were more likely to choose a specialty with a higher average annual income, were less likely to plan to practice in underserved locations, and were less likely to choose primary care specialties. Students with higher aggregate amounts of medical student loan debt were more likely to report high levels of stress from their educational debt, to delay getting married and to report disagreement that they would choose to become a physician again, if given the opportunity to revisit that choice. Increases in both aggregate and relative debt were associated with delaying having children, delaying buying a house, concerns about managing and paying back educational debt, and worrying that educational debt will influence one's specialty choice. Medical student debt and particularly debt relative to peers at the same institution appears to

Medical student debt and major life choices other than specialty

PubMed Central

Rohlfing, James; Navarro, Ryan; Maniya, Omar Z.; Hughes, Byron D.; Rogalsky, Derek K.

2014-01-01

Background Median indebtedness at graduation is now more than $170,000 for graduates of US Medical Schools. Debate still exists as to whether higher debt levels influence students to choose high paying non-primary care specialties. Notably, no previous research on the topic has taken into account cost of attendance when constructing a debt model, nor has any research examined the non-career major life decisions that medical students face. Methods Medical students were surveyed using an anonymous electronic instrument developed for this study. The survey was delivered through a link included in a study email and students were recruited from school wide listservs and through snowball sampling (students were encouraged to share a link to the survey with other medical students). No incentives were offered for survey completion. Results Responses were recorded from 102 US Allopathic medical schools (n=3,032), with 22 institutions (11 public, 11 private) meeting inclusion criteria of 10% student body response proportion (n=1,846). Students with higher debt relative to their peers at their home institution reported higher frequencies of feeling callous towards others, were more likely to choose a specialty with a higher average annual income, were less likely to plan to practice in underserved locations, and were less likely to choose primary care specialties. Students with higher aggregate amounts of medical student loan debt were more likely to report high levels of stress from their educational debt, to delay getting married and to report disagreement that they would choose to become a physician again, if given the opportunity to revisit that choice. Increases in both aggregate and relative debt were associated with delaying having children, delaying buying a house, concerns about managing and paying back educational debt, and worrying that educational debt will influence one's specialty choice. Conclusions Medical student debt and particularly debt relative to peers

45 CFR 31.1 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-10-01

... past-due, legally enforceable debts to the Department of the Treasury for collection by tax refund... Offices that administer a program that gives rise to a past-due non-tax debt owed to the United States... Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.1 Purpose...

45 CFR 2506.4 - What types of debts are excluded from these regulations?

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false What types of debts are excluded from these...) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Introduction § 2506.4 What types of debts are excluded from these regulations? The following types of debts are excluded: (a) Debts or claims...

45 CFR 2506.4 - What types of debts are excluded from these regulations?

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 4 2011-10-01 2011-10-01 false What types of debts are excluded from these...) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Introduction § 2506.4 What types of debts are excluded from these regulations? The following types of debts are excluded: (a) Debts or claims...

76 FR 41559 - Debt Management Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-14

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of The Securities Industry and Financial... decisions on major financing operations. Historically, this advice has been offered by debt management...

76 FR 64992 - Debt Management Advisory Committee; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-19

... DEPARTMENT OF THE TREASURY Debt Management Advisory Committee; Meeting Notice is hereby given... management advisory committee: Treasury Borrowing Advisory Committee of the Securities Industry and Financial... operations. Historically, this advice has been offered by debt management advisory committees established by...

The Race to Refinance Debt: Market Offers Opportunities to Reduce Interest Costs.

ERIC Educational Resources Information Center

DuPont, Lorrie A.

1992-01-01

In this interest market, colleges and universities could benefit from careful evaluation of debt portfolios. Refinancing debt is an opportunity to lower debt service costs, ease cash flow, change security pledges, eliminate debt service reserves, update bond documents. Timing is important. Existing and new bonds can also be combined…

Cascades in multiplex financial networks with debts of different seniority

NASA Astrophysics Data System (ADS)

Brummitt, Charles D.; Kobayashi, Teruyoshi

2015-06-01

The seniority of debt, which determines the order in which a bankrupt institution repays its debts, is an important and sometimes contentious feature of financial crises, yet its impact on systemwide stability is not well understood. We capture seniority of debt in a multiplex network, a graph of nodes connected by multiple types of edges. Here an edge between banks denotes a debt contract of a certain level of seniority. Next we study cascading default. There exist multiple kinds of bankruptcy, indexed by the highest level of seniority at which a bank cannot repay all its debts. Self-interested banks would prefer that all their loans be made at the most senior level. However, mixing debts of different seniority levels makes the system more stable in that it shrinks the set of network densities for which bankruptcies spread widely. We compute the optimal ratio of senior to junior debts, which we call the optimal seniority ratio, for two uncorrelated Erdős-Rényi networks. If institutions erode their buffer against insolvency, then this optimal seniority ratio rises; in other words, if default thresholds fall, then more loans should be senior. We generalize the analytical results to arbitrarily many levels of seniority and to heavy-tailed degree distributions.

Cascades in multiplex financial networks with debts of different seniority.

PubMed

Brummitt, Charles D; Kobayashi, Teruyoshi

2015-06-01

The seniority of debt, which determines the order in which a bankrupt institution repays its debts, is an important and sometimes contentious feature of financial crises, yet its impact on systemwide stability is not well understood. We capture seniority of debt in a multiplex network, a graph of nodes connected by multiple types of edges. Here an edge between banks denotes a debt contract of a certain level of seniority. Next we study cascading default. There exist multiple kinds of bankruptcy, indexed by the highest level of seniority at which a bank cannot repay all its debts. Self-interested banks would prefer that all their loans be made at the most senior level. However, mixing debts of different seniority levels makes the system more stable in that it shrinks the set of network densities for which bankruptcies spread widely. We compute the optimal ratio of senior to junior debts, which we call the optimal seniority ratio, for two uncorrelated Erdős-Rényi networks. If institutions erode their buffer against insolvency, then this optimal seniority ratio rises; in other words, if default thresholds fall, then more loans should be senior. We generalize the analytical results to arbitrarily many levels of seniority and to heavy-tailed degree distributions.

Student Debt and the Class of 2013

ERIC Educational Resources Information Center

Reed, Matthew; Cochrane, Debbie

2014-01-01

Student debt is still rising for bachelor's degree recipients. In 2013, seven in 10 (69%) graduating seniors at public and private nonprofit colleges had student loans. These borrowers owed an average of $28,400 in federal and private loans combined, up two percent compared to their peers in 2012. Debt at graduation varies greatly by state and by…

Student Debt and the Class of 2010

ERIC Educational Resources Information Center

Reed, Matthew

2011-01-01

This paper is the sixth annual report on the cumulative student loan debt of recent graduates from four-year public and private nonprofit colleges. This analysis found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. This paper estimates that two-thirds…

42 CFR 413.89 - Bad debts, charity, and courtesy allowances.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Bad debts, charity, and courtesy allowances. 413.89... Categories of Costs § 413.89 Bad debts, charity, and courtesy allowances. Link to an amendment published at 75 FR 49198, Aug. 12, 2010. (a) Principle. Bad debts, charity, and courtesy allowances are deductions...

12 CFR 160.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Commercial paper and corporate debt securities... LENDING AND INVESTMENT § 160.40 Commercial paper and corporate debt securities. Pursuant to HOLA section 5... investment in the commercial paper and corporate debt securities of any one issuer, or issued by any one...

12 CFR 160.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Commercial paper and corporate debt securities... LENDING AND INVESTMENT § 160.40 Commercial paper and corporate debt securities. Pursuant to HOLA section 5... investment in the commercial paper and corporate debt securities of any one issuer, or issued by any one...

Debt Change and Marital Satisfaction Change in Recently Married Couples

ERIC Educational Resources Information Center

Dew, Jeffrey

2008-01-01

Although recently married couples report debt as one of their top concerns, research has not measured how debt changes relate to changes in their marital satisfaction. Further, the mechanisms that link debt and marital satisfaction are unknown. Findings using the National Survey of Families and Households (N = 1,078 couples) demonstrated that…

45 CFR 30.13 - Debt reporting and use of credit reporting agencies.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Debt reporting and use of credit reporting... CLAIMS COLLECTION Standards for the Administrative Collection of Debts § 30.13 Debt reporting and use of... over $100 to credit bureaus or other automated databases. Debts arising under the Social Security Act...

12 CFR 160.40 - Commercial paper and corporate debt securities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Commercial paper and corporate debt securities... LENDING AND INVESTMENT § 160.40 Commercial paper and corporate debt securities. Pursuant to HOLA section 5... paragraph (a)(1)(i) of this section. (2) Corporate debt securities must be: (i) Securities that may be sold...

12 CFR 313.128 - Disposition of amounts collected.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.128 Disposition of amounts collected. FMS... tax refund offset program. To the extent allowed by law, the FDIC may add the offset fees to the debt...

45 CFR 2506.7 - Why does the Corporation have to collect debts?

Code of Federal Regulations, 2010 CFR

2010-10-01

... NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Introduction § 2506.7 Why does the Corporation have to collect debts? Federal agencies are required to try to collect claims or debts of the Federal Government... 45 Public Welfare 4 2010-10-01 2010-10-01 false Why does the Corporation have to collect debts...

Analysis of debt leveraging in private power projects

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kahn, E.P.; Meal, M.; Doerrer, S.

1992-08-01

As private power has grown to become a significant part of the electricity system, increasing concern about its financial implications has arisen. In many cases, the source of this concern has been the substantial reliance of these projects on debt financing. This study examines debt leveraging in private power projects. The policy debate on these issues has typically been conducted at a high level of generality. Critics of the private power industry assert that high debt leveraging confers an unfair competitive advantage by lowering the cost of capital. This leveraging is only possible because risks are shifted to the utility.more » Further, debt leveraging is claimed to be a threat to reliability. On the opposite side, it is argued that debt leveraging imposes costs and obligations not borne by utilities, and so there is no financial advantage. The private producers also argue that on balance more risk is shifted away from utilities than to them, and that incentives for reliability are strong. In this study we examine the project finance mechanisms used in private power lending in detail, relying on a sample of actual loan documents. This review and its findings should be relevant to the further evolution of this debate. State regulatory commissions are likely to be interested in it, and Federal legislation to amend the Public Utility Holding Company Act (PUHCA) could require states to consider the implications of debt leveraging in relation to their oversight of utility power purchase programs.« less

Analysis of debt leveraging in private power projects

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kahn, E.P.; Meal, M.; Doerrer, S.

1992-08-01

As private power (non-utility generation) has grown to become a significant part of the electricity system, increasing concern about its financial implications has arisen. In many cases, the source of this concern has been the substantial reliance of these projects on debt financing. This study examines debt leveraging in private power projects. The policy debate on these issues has typically been conducted at a high level of generality. Critics of the private power industry assert that high debt leveraging confers an unfair competitive advantage by lowering the cost of capital, and that this leveraging is only possible because risks aremore » shifted to the utility. Further, debt leveraging is claimed to be a threat to reliability. On the opposite side, it is argued that debt leveraging imposes costs and obligations not home by utilities, and so there is no financial advantage. The private producers also argue that on balance more risk is shifted away from utilities than to them, and that incentives for reliability are strong. In this study we examine the project finance mechanisms used in private power lending in detail, relying on a sample of actual loan documents. This review and its findings should be relevant to the further evolution of this debate. State regulatory commissions are likely to be interested in it, and Federal legislation to amend the Public Utility Holding Company Act (PUHCA) could require states to consider the implications of debt leveraging in relation to their oversight of utility power purchase programs.« less

Transparency in State Debt Disclosure. Working Papers. No. 17-10

ERIC Educational Resources Information Center

Zhao, Bo; Wang, Wen

2017-01-01

We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual Census survey and the amount reported in the statistical section of the state Comprehensive Annual Financial Report (CAFR). GASB 44 requires states to start reporting their total debt in the CAFR statistical section in FY 2006.…

Complex Issues Affecting Student Pharmacist Debt

PubMed Central

Campbell, Tom; Congdon, Heather Brennan; Hancock, Kim; Kaun, Megan; Lockman, Paul R.; Evans, R. Lee

2014-01-01

It is time for colleges and schools of pharmacy to examine and confront the rising costs of pharmacy education and the increasing student loan debt borne by graduates. These phenomena likely result from a variety of complex factors. The academy should begin addressing these issues before pharmacy education becomes cost-prohibitive for future generations. This paper discusses some of the more salient drivers of cost and student debt load and offers suggestions that may help alleviate some of the financial pressures. PMID:25258436

48 CFR 1631.205-71 - FEHBP bad debts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true FEHBP bad debts. 1631.205-71 Section 1631.205-71 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL... AND PROCEDURES Contracts With Commercial Organizations 1631.205-71 FEHBP bad debts. Erroneous benefit...

2 CFR 200.470 - Taxes (including Value Added Tax).

Code of Federal Regulations, 2014 CFR

2014-01-01

... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged...

Maximizing federal Medicaid dollars: nursing home provider tax adoption, 2000-2004.

PubMed

Miller, Edward Alan; Wang, Lili

2009-12-01

Since Medicaid is jointly financed by the federal and state governments, state officials have sought to offset state expenditures by maximizing federal contributions. One such strategy is to adopt a provider tax, which enables states to collect revenues from providers; those revenues are then used to pay for services rendered to Medicaid recipients, thereby leveraging federal matching dollars without concomitant increases in state expenditures. The number of states adopting a nursing home tax increased from thirteen to thirty-one between 2000 and 2004. This study seeks to identify the factors that spurred the rapid increase in nursing home provider taxes following implementation of the Balanced Budget Act of 1997. Results indicate that states with more powerful nursing home lobbies, lower proportions of private pay nursing home residents, worse fiscal health, weaker fiscal capacity, broader Medicaid eligibility, and nursing home supply restrictions were more likely to adopt. This implies that state officials react rationally to prevailing fiscal and programmatic circumstances when formulating policy under Medicaid and that providers seek relief, in part, from the adverse fiscal consequences of federal policy changes by promoting policy change at the state level.

Association of HMO penetration and other credit quality factors with tax-exempt bond yields.

PubMed

McCue, M J

1997-01-01

This paper evaluates the relationship of HMO penetration, as well as other credit quality measures of market, institutional, operational, and financial traits, to tax-exempt bond yields. The study analyzed more than 1,500 bond issues from 1990 through 1993 and corrected for simultaneous relationships between bond size and yield and selection bias. The study found lower bond yields for hospitals located in markets with no HMO penetration. Lower yields for bond issues also were found for facilities generating higher numbers of days cash on hand and greater debt service coverage. Finally, results show that hospitals with higher occupancy rates achieve a lower yield.

Educational debt and intended employment choice among dental school seniors.

PubMed

Wanchek, Tanya; Nicholson, Sean; Vujicic, Marko; Menezes, Adriana; Ziebert, Anthony

2014-05-01

The authors examined the association between educational debt and dental school seniors' intended activity after graduation. The authors used multinomial logit regression analysis to estimate the relationship between dental educational debt and intended activity after graduation, controlling for potentially confounding variables. They used data from the 2004 through 2011 ADEA (American Dental Education Association) Survey of Dental School Seniors. Fourth-year dental school students with high levels of educational debt were more likely to express an interest in choosing to go into private practice, although the magnitude of this effect was relatively small. For each $10,000 increase in debt, the likelihood of choosing advanced education relative to private practice was 1.5 percent lower (relative risk ratio [RRR], 0.985 [95 percent confidence interval {CI}, 0.978-0.991]). For the same $10,000 increase in debt, the probability of choosing teaching, research and administration was 3.1 percent lower than that for choosing private practice (RRR, 0.969 [95 percent CI, 0.954-0.986]) and was 8.4 percent lower than that for choosing a government service position (RRR, 0.916 [95 percent CI, 0.908-0.924]). Although educational debt was statistically significant for predicting intended activity after graduation, the magnitude of influence of other variables such as sex, race and whether a parent is a dentist was substantially larger. Practical Implications Concerns regarding rising educational debt and its effect on the dental labor market may be misplaced. The characteristics of the dental school student body may be a more accurate predictor of employment choices that dental school seniors are making than are total educational debt levels.

Institutional Determinants of American Undergraduate Student Debt

ERIC Educational Resources Information Center

Craig, J. Dean; Raisanen, Samuel R.

2014-01-01

Between 2005 and 2013, student loan debt in the US increased at a rate of 13.3 per cent per annum. This rise in collegiate student debt has become the focus of any number of new proposals and policies at both the state and national levels. While considering broad policies to stem this rising tide are admirable, they do little to help a graduating…

Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

ERIC Educational Resources Information Center

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

The burden of debt for Canadian dental students: part 3. Student indebtedness, sources of funding and the influence of socioeconomic status on debt.

PubMed

Matthew, Ian R; Walton, Joanne N; Dumaresq, Cheryl; Sudmant, Walter

2006-11-01

In recent years, tuition fees at most universities across Canada have increased substantially, particularly in professional programs such as dentistry. Anecdotal evidence suggests that these increases have a significant adverse impact on the educational experience of dental students. In January 2004, students at Canada's 10 dental schools were invited to participate in a survey on costs, debt and other factors related to attending dental school in Canada. This third article in a series of 4 examines the effects of funding sources and socioeconomic status (SES) on dental students' debt. The survey provided key information about the costs of attending dental school and the levels of debt among dental students across Canada. Choice of school and year of study had a significant effect on the overall costs of attending dental school, and dental students' costs were largely financed by private loans or other forms of debt. Canadian dental students' average debt varied between 24,000 to 26,000 dollars per annum, depending on their year of study. Key determinants of borrowing included type of residence, SES, total costs, and number of dependents. Students who lived at home or with relatives borrowed significantly less than those who were renting. Parents' SES was related to students' access to forms of educational funding that result in no debt burden. SES also played a role in determining the likelihood of a student pursuing further professional education.

Estimating debt capacity of New York State Health facilities.

PubMed

Hogan, A J

1985-01-01

A measure of the capacity to take on new debt is developed for health facilities. This measure is a function of the current financial position of the facility, future financial market conditions (interest rates and bond/loan maturities), and a policy variable (the debt service coverage ratio) to be set by state health policy makers. The quality of this measure was shown to depend on the quality of current health facility financial accounting data, on the quality of forecasts of interest rates and future cashflow, and on the appropriateness of the criterion debt service coverage ratio. Some of the limitations of the estimate are discussed. Consideration of the debt capacity estimate serves to highlight some crucial issues in imposing capital expenditure limits, namely the interrelationships between financial viability, interest rates and access to capital markets.

Alternative medicine - pain relief

MedlinePlus

Acupuncture - pain relief; Hypnosis - pain relief; Guided imagery - pain relief ... forms of alternative medicine. Alternatives to medicines include acupuncture, chiropractic, massage, hypnosis, biofeedback, meditation, yoga, and tai- ...

Genetic Counseling Graduate Student Debt: Impact on Program, Career and Life Choices

PubMed Central

Kuhl, Ashley; Reiser, Catherine; Eickhoff, Jens; Petty, Elizabeth M

2015-01-01

The cost of education is rising, increasing student financial aid and debt for students pursuing higher education. A few studies have assessed the impact of student debt in medicine, physical therapy and social work, but little is known about the impact of student debt on genetic counseling students and graduates. To address this gap in knowledge, a web-based study of 408 recent alumni of genetic counseling programs in North America was conducted to assess the impact of student debt on program, career and life choices. Over half (63%; n=256/408) of the participants reported that loans were extremely important in their ability to attend their training program, with most using subsidized loans no longer available to current graduate students. While participants were generally satisfied with their genetic counseling education, 83% (n=282/342) of participants with student debt reported feeling burdened by their debt, which had a median of $40,000-$50,000. This debt is relatively close to the median starting salary reported by survey participants ($45,000-$50,000), breaching the “20-10 rule” that states student debt should not exceed 20% of annual net income. In response to this critical issue, we propose recommendations for the genetic counseling field that may help alleviate student debt impact and burden. PMID:24578121

29 CFR 100.603 - Debts that are covered.

Code of Federal Regulations, 2010 CFR

2010-07-01

... proceedings. (Regulations concerning the collection of these types of debts are found in 29 CFR Part 102, Subparts U and V.); (2) A debt involving criminal actions of fraud, the presentation of a false claim, or... fraud, false claims, misrepresentation, or which violate antitrust laws will be promptly referred to the...

29 CFR 100.603 - Debts that are covered.

Code of Federal Regulations, 2011 CFR

2011-07-01

... proceedings. (Regulations concerning the collection of these types of debts are found in 29 CFR Part 102, Subparts U and V.); (2) A debt involving criminal actions of fraud, the presentation of a false claim, or... fraud, false claims, misrepresentation, or which violate antitrust laws will be promptly referred to the...

20 CFR 422.317 - Review of the debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Review of the debt. 422.317 Section 422.317 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES Claims Collection § 422.317 Review of the debt. (a) Notification and presentation of evidence by the debtor. A debtor who receives a...

New England's Disadvantaged Populations Struggle the Most with Student Debt Repayment

ERIC Educational Resources Information Center

Saas, Darcy Rollins

2016-01-01

Regularly reported statistics about high and growing student-loan debt levels, combined with increased rates of delinquency and default, have prompted calls to address the student-debt "crisis." For New England, with its highly educated population and large higher education industry, student-loan debt is an important economic policy…

77 FR 65248 - Senior Executive Service; Public Debt Performance Review Board

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-25

... Performance Review Board AGENCY: Bureau of the Public Debt, Treasury. ACTION: Notice. SUMMARY: This notice announces the appointment of the members of the Public Debt Performance Review Board (PRB) for the Bureau of the Public Debt (BPD). The PRB reviews the performance appraisals of career senior executives who are...

Is Medical Student Choice of a Primary Care Residency Influenced by Debt?

PubMed Central

Kahn, Marc J.; Markert, Ronald J.; Lopez, Fred A.; Specter, Steven; Randall, Howard; Krane, N. Kevin

2006-01-01

Context The average medical student accumulates more than $120,000 in debt upon graduation. Objective The purpose of this study was to investigate whether medical student debt affects residency choice. Design This was a cross-sectional research study. Setting This study was a 5-year analysis of student debt and residency choice for 2001–2005 graduates from 3 US medical schools (n = 2022): Tulane University School of Medicine, New Orleans, Louisiana; University of South Florida College of Medicine, Tampa, Florida; and Louisiana State University School of Medicine in New Orleans. Main outcome measures Individual student data were collected from offices of financial aid for debt prior to and during medical school to determine total debt at graduation. Total debt (adjusted for inflation) was compared with residency match results coded according to specialties listed in the Graduate Medical Education Directory 2005–2006. Graduates were coded into either primary care (PC) or nonprimary care (NPC) specialty categories. Logistic regression for the choice of a PC residency was used with 4 predictors: (1) total debt, (2) medical school, (3) year of graduation, and (4) number of years of training required for a residency program. Results Mean total debt for the study population was $89,807 (SD = 54,925). Graduates entering PC did not have significantly less total debt than those entering NPC ($87,206 vs $91,430; P = .09). Further, total debt was not a predictor of a PC residency after adjusting for medical school, year of graduation, and years of training in residency (P = .64). Conclusion There is no association between PC residency choice and debt. We conclude that medical students make residency decisions on the basis of a complex set of factors. PMID:17415301

Educational Debt in the Context of Career Planning: A Qualitative Exploration of Medical Student Perceptions.

PubMed

Phillips, Julie P; Wilbanks, Deana M; Salinas, Diana F; Doberneck, Diane M

2016-01-01

Phenomenon: Medical students in the United States face increasing educational debt because medical education costs have risen while public investment in higher education has declined. Contemporary students borrow more money and accumulate debt far surpassing that of previous generations of physicians, and both interest rates and terms of loan repayment have changed significantly in the last decade. As a result, the experiences of medical students differ from the experiences of physician educators. Little is known about how contemporary medical students view their debt in the context of career planning. Understanding contemporary U.S. medical students' lived experiences of educational debt is important, because high debt levels may affect medical students' well-being and professional development. The study's purpose was to explore contemporary students' views of their debt in the context of career planning. In 2012, 2nd-year medical students enrolled in a health policy course at one medical school were invited to write an essay about how debt influences their career choices. The authors analyzed 132 essays using immersion and crystallization and iterative, team-based coding. Code-recode strategies, member checking, and reflexivity ensured validity and rigor. Three themes emerged about the meaning of debt: debt symbolizes lack of social investment, debt reinforces a sense of entitlement, and debt is a collective experience. Four approaches to debt management emerged: anticipation, avoidance, acceptance, and disempowerment. Insights: Medical students' views of debt are more complex than previously reported. Medical educators should recognize that many students experience debt as a stressor, acknowledge students' emotions about debt, and invite discussion about the culture of entitlement in medical education and how this culture affects students' professionalism. At the same time, educators should emphasize that students have many repayment options and that regardless

Enforcing Academic Policies and Alleviating Student Bad Debt.

ERIC Educational Resources Information Center

Bennett, D. Tyson; Wesley, Homer

1998-01-01

It is more important than ever for colleges and universities to manage the resources they have and guard against unnecessary loss. Student bad debt is one loss that can be resolved. A study identified certain predictors of student bad debt, including academic indicators and student characteristics, and offers suggestions to institutions for…

31 CFR 575.419 - Transactions in Iraqi debt.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Transactions in Iraqi debt. 575.419 Section 575.419 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... § 575.419 Transactions in Iraqi debt. Section 575.533 authorizes U.S. persons to trade in Iraqi...

Effect of Educational Debt on Emergency Medicine Residents: A Qualitative Study Using Individual Interviews.

PubMed

Young, Timothy P; Brown, Madison M; Reibling, Ellen T; Ghassemzadeh, Sassan; Gordon, Dawn M; Phan, Tammy H; Thomas, Tamara L; Brown, Lance

2016-10-01

In 2001, less than 20% of emergency medicine residents had more than $150,000 of educational debt. Our emergency medicine residents anecdotally reported much larger debt loads. Surveys have reported that debt affects career and life choices. Qualitative approaches are well suited to explore how and why such complex phenomena occur. We aim to gain a better understanding of how our emergency medicine residents experience debt. We conducted individual semistructured interviews with emergency medicine residents. We collected self-reported data related to educational debt and asked open-ended questions about debt influence on career choices, personal life, future plans, and financial decisions. We undertook a structured thematic analysis using a qualitative approach based in the grounded theory method. Median educational debt was $212,000. Six themes emerged from our analysis: (1) debt influenced career and life decisions by altering priorities; (2) residents experienced debt as a persistent source of background stress and felt powerless to change it; (3) residents made use of various techniques to negotiate debt in order to focus on day-to-day work; (4) personal debt philosophy, based on individual values and obtained from family, shaped how debt affected each individual; (5) debt had a normative effect and was acculturated in residency; and (6) residents reported a wide range of financial knowledge, but recognized its importance to career success. Our emergency medicine residents' debt experience is complex and involves multiple dimensions. Given our current understanding, simple solutions are unlikely to be effective in adequately addressing this issue. Copyright © 2016 American College of Emergency Physicians. Published by Elsevier Inc. All rights reserved.

Sovereign public debt crisis in Europe. A network analysis

NASA Astrophysics Data System (ADS)

Matesanz, David; Ortega, Guillermo J.

2015-10-01

In this paper we analyse the evolving network structure of the quarterly public debt-to-GDP ratio from 2000 to 2014. By applying tools and concepts coming from complex systems we study the effects of the global financial crisis over public debt network connections and communities. Two main results arise from this analysis: firstly, countries public debts tend to synchronize their evolution, increasing global connectivity in the network and dramatically decreasing the number of communities. Secondly, a disruption in previous structure is observed at the time of the shock, emerging a more centralized and less diversify network topological organization which might be more prone to suffer contagion effects. This last fact is evidenced by an increasing tendency in countries of similar level of public debt to be connected between them, which we have quantified by the network assortativity.

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

Debt Illusion among Local Taxpayers: An Empirical Investigation.

ERIC Educational Resources Information Center

Landers, James R.; Byrnes, Patricia E.

This paper reports on a multijurisdictional study of the influence of school district long-term guaranteed debt liabilities on housing values. The empirical setting for the study was the Columbus, Ohio, metropolitan area. The objective of the research was to empirically test the debt-illusion hypothesis by examining the extent to which long-term…

Students' Expectations of Debt in UK Higher Education

ERIC Educational Resources Information Center

Bachan, Ray

2014-01-01

The funding of students in UK higher education (HE) has undergone radical reform over the past two decades. Using a unique dataset, this paper investigates student expectations of debt. We find that a student's gender, ethnicity, and year of study play an important role in determining their expected debt. Students in receipt of financial support…

A model of the demand for Islamic banks debt-based financing instrument

NASA Astrophysics Data System (ADS)

Jusoh, Mansor; Khalid, Norlin

2013-04-01

This paper presents a theoretical analysis of the demand for debt-based financing instruments of the Islamic banks. Debt-based financing, such as through baibithamanajil and al-murabahah, is by far the most prominent of the Islamic bank financing and yet it has been largely ignored in Islamic economics literature. Most studies instead have been focusing on equity-based financing of al-mudharabah and al-musyarakah. Islamic bank offers debt-based financing through various instruments derived under the principle of exchange (ukud al-mu'awadhat) or more specifically, the contract of deferred sale. Under such arrangement, Islamic debt is created when goods are purchased and the payments are deferred. Thus, unlike debt of the conventional bank which is a form of financial loan contract to facilitate demand for liquid assets, this Islamic debt is created in response to the demand to purchase goods by deferred payment. In this paper we set an analytical framework that is based on an infinitely lived representative agent model (ILRA model) to analyze the demand for goods to be purchased by deferred payment. The resulting demand will then be used to derive the demand for Islamic debt. We also investigate theoretically, factors that may have an impact on the demand for Islamic debt.

The intersection of medical debt and predatory lending among hispanics.

PubMed

Gray, Karen A; Villegas, Susy

2012-01-01

This pilot study explored the link between predatory lending and health care debt among Hispanics. Research shows that links exist between health care costs, debt, poverty, and race ( Draught & Silva, 2003 ; Zeldin & Rukavina, 2007 ). Prior to this study there was no research on the intersection between medical debt and predatory lending although there was reason to believe this link exists ( Seifert, 2004 ). Our results confirm this link and we propose means to break it.

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2013 CFR

2013-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2014 CFR

2014-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

7 CFR 1951.133 - Establishment of Federal Debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Agency Borrowers § 1951.133 Establishment of Federal Debt. Any amounts paid by RBS on account of... owing to RBS by the B&I guaranteed loan borrower. In such case, the RBS may use all remedies available... date a loss claim is paid. RBS may, at its option, refer such debt in all or part to the Department of...

26 CFR 1.593-5 - Addition to reserves for bad debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Addition to reserves for bad debts. 1.593-5... bad debts. (a) Amount of addition. As an alternative to a deduction from gross income under section... a deduction under section 166(c) for a reasonable addition to a reserve for bad debts. In the case...

The Debt Threat

ERIC Educational Resources Information Center

Daugherty, Brian

2012-01-01

The value of a college education, long held in the United States as a ticket to prosperity and a sound investment, is increasingly being called into question. Rising tuition, mounting student debt loads, and dim employment prospects--topped off by incessant news coverage and opinion pieces about the three--are causing many to ask whether college…

26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

....593-10. (2) Bad debt losses. Any bad debt in respect of a nonqualifying loan shall be charged against the reserve for losses on nonqualifying loans, and any bad debt in respect of a qualifying real... option of the taxpayer, however, any bad debt in respect of either class of loans may be charged in whole...

Analysis of debt leveraging in private power projects. Revision

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kahn, E.P.; Meal, M.; Doerrer, S.

1992-08-01

As private power (non-utility generation) has grown to become a significant part of the electricity system, increasing concern about its financial implications has arisen. In many cases, the source of this concern has been the substantial reliance of these projects on debt financing. This study examines debt leveraging in private power projects. The policy debate on these issues has typically been conducted at a high level of generality. Critics of the private power industry assert that high debt leveraging confers an unfair competitive advantage by lowering the cost of capital, and that this leveraging is only possible because risks aremore » shifted to the utility. Further, debt leveraging is claimed to be a threat to reliability. On the opposite side, it is argued that debt leveraging imposes costs and obligations not home by utilities, and so there is no financial advantage. The private producers also argue that on balance more risk is shifted away from utilities than to them, and that incentives for reliability are strong. In this study we examine the project finance mechanisms used in private power lending in detail, relying on a sample of actual loan documents. This review and its findings should be relevant to the further evolution of this debate. State regulatory commissions are likely to be interested in it, and Federal legislation to amend the Public Utility Holding Company Act (PUHCA) could require states to consider the implications of debt leveraging in relation to their oversight of utility power purchase programs.« less

Diffusion of the property tax work-off program for senior homeowners in Massachusetts.

PubMed

Prakash, Archana; Caro, Francis G

2010-07-01

Property tax work-off programs (TWOPs) provide senior homeowners with relief from some of their property tax obligations in exchange for services provided to local governments. These programs are offered by some county and municipal governments at their own discretion in a number of states. Through a qualitative study comparing municipalities in Massachusetts that participate in the program with similar communities that do not participate, the authors sought to learn the reasons for both participation and nonparticipation. They interviewed local officials in eight participating and six nonparticipating communities. Mohr's theory for adoption and Roger's theory for diffusion are used for the conceptual framework of the study. Local leaderships' motivation, financial or political resources and obstacles, senior homeowners' awareness, communication between communities, and perceived benefits of the program were the major factors in adoption and diffusion of TWOPs in Massachusetts.

76 FR 64429 - Senior Executive Service; Public Debt Performance Review Board (PRB)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-18

... DEPARTMENT OF THE TREASURY Bureau of the Public Debt Senior Executive Service; Public Debt Performance Review Board (PRB) AGENCY: Bureau of the Public Debt, Treasury. ACTION: Notice of Members of... reviews the performance appraisals of career senior executives who are below the level of Assistant...

"Responsibilizing" a healthy Britain: personal debt, employment, and welfare.

PubMed

Walker, Carl

2011-01-01

Growing evidence suggests that experiences of financial strain and over-indebtedness can contribute to problems of physical and mental health. This article contends that there is a need to carefully examine recent neoliberally informed symbolic and material transformations in the practices and experiences of employment, welfare, and subjectivity in order to provide an appropriately sophisticated analysis of experiences of debt and mental health. An illusion of economic growth has been based on increasing levels of often traumatic personal debt and a low-wage labor force compelled into increasingly problematic practices of employment. In recent years, a concerted neoliberal assault on subjectivity, modes of employment, minimum incomes, and practices of welfare governance has effectively constituted new forms of poverty and personal sustenance through deregulated sub-prime credit markets. The variable and multifunctional nature of personal debt has provided a substrate for neoliberal public policy by systematically reinforcing the development of a low-wage labor market and by representing a means through which to transfer collective risk into private responsibility. This article suggests that traditional ways of knowing and acting upon the mental and physical health difficulties associated with problems of debt and material deprivation fail to adequately acknowledge the political and economic role of personal debt growth.

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

75 FR 13207 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-18

... Respect to Certain Debt Obligations; Application of Repeal of 30 Percent Withholding by the Tax Reform [email protected] . SUPPLEMENTARY INFORMATION: Title: Registration Requirements With Respect to Certain Debt Obligations; Application of Repeal of 30 Percent Withholding by the Tax Reform Act of 1984. OMB Number: 1545...

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

PubMed

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

PubMed Central

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

Poverty Levels and Debt Indicators among Low-Income Households before and after the Great Recession

ERIC Educational Resources Information Center

Kim, Kyoung Tae; Wilmarth, Melissa J.; Henager, Robin

2017-01-01

This study analyzed the debt profile of low-income households before and after the Great Recession using the 2007, 2010, and 2013 Survey of Consumer Finances (SCF). We used Heckman selection models to investigate three debt characteristics: (a) the amount of debt, (b) debt-to-income ratio, and (c) debt delinquency. Before and after the Great…

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

12 CFR 615.5502 - Issuance of global debt securities.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Issuance of global debt securities. 615.5502 Section 615.5502 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Global Debt Securities § 615.5502 Issuance...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 7 2011-01-01 2011-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 7 2013-01-01 2013-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 7 2014-01-01 2014-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 7 2012-01-01 2012-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

75 FR 69151 - Small Business Jobs Act: 504 Loan Program Debt Refinancing

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-10

... SMALL BUSINESS ADMINISTRATION Small Business Jobs Act: 504 Loan Program Debt Refinancing AGENCY: U... regarding the Small Business Jobs Act: 504 Loan Program Debt Refinancing. The meeting will be open to the... the 504 Loan Program Debt Refinancing established by Sec. 1122 of the Small Business Jobs Act (Pub. L...

26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

Debt crisis ahead for Irish medical students.

PubMed

Haugh, C; Doyle, B; O'Flynn, S

2014-06-01

Internationally medical student debt is a cause of concern. A survey of medical students in UCC (response rate of 191 representing 35% of the EU student cohort) reveals that 34 (26%) of direct entry medicine (DEM) students and 36 (61%) graduate entrants (GEM) have a loan with an anticipated average debt of Euro17,300 and Euro80,000 on graduation respectively. Fifty-three (90%) graduate entrants and 75 (57%) direct entrants revealed that they often worry about their current financial situation. Fifty-three (28%) of students have a part-time job and many were concerned about the degree to which this conflicted with their academic workload. 118 (89%) of school leavers and 48 (81%) graduates received financial assistance from their families to fund their college expenses. Student responses recommended the introduction of a government supported low interest rate loan and other incentives to help service high levels of debt associated with medical education.

26 CFR 1.1275-4 - Contingent payment debt instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... issued for money or publicly traded property and paragraph (c) of this section applies to a contingent payment debt instrument that is issued for nonpublicly traded property. Paragraph (d) of this section....1273-2 (e.g., a contingent payment debt instrument that is issued for money or publicly traded property...

What Can Tobit-Piecewise Regression Tell Us about the Determinants of Household Educational Debt?

ERIC Educational Resources Information Center

Thipbharos, Titirut

2014-01-01

Educational debt as part of household debt remains a problem for Thailand. The significant factors of household characteristics with regard to educational debt are shown by constructing a Tobit-piecewise regression for three different clusters, namely poor, middle and affluent households in Thailand. It was found that household debt is likely to…

36 CFR 1011.14 - How will the Presidio Trust report debts to credit bureaus?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust... TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.14 How will the Presidio Trust report debts to credit bureaus? The Presidio Trust will report delinquent debts to credit bureaus in...

78 FR 666 - Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-04

... regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward... contains final regulations that provide guidance on the tax treatment of Treasury Inflation-Protected... debt instruments. The text of the temporary regulations in this document also serves as the text of the...

78 FR 687 - Bond Premium Carryforward

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-04

... regulations provide guidance on the tax treatment of a taxable debt instrument with a bond premium... issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder's final accrual period...

How Much Debt Is Too Much? Defining Benchmarks for Manageable Student Debt

ERIC Educational Resources Information Center

Baum, Sandy; Schwartz, Saul

2006-01-01

Many discussions of student loan repayment focus on those students for whom repayment is a problem and conclude that the reliance on debt to finance postsecondary education is excessive. However, from both a pragmatic perspective and a logical perspective, a more appropriate approach is to develop different benchmarks for students in different…

15 CFR 19.7 - When will Commerce entities compromise a Commerce debt?

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false When will Commerce entities compromise a Commerce debt? 19.7 Section 19.7 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.7 When will Commerce entities compromise...

15 CFR 19.7 - When will Commerce entities compromise a Commerce debt?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false When will Commerce entities compromise a Commerce debt? 19.7 Section 19.7 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.7 When will Commerce entities compromise...

15 CFR 19.7 - When will Commerce entities compromise a Commerce debt?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false When will Commerce entities compromise a Commerce debt? 19.7 Section 19.7 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.7 When will Commerce entities compromise...

15 CFR 19.7 - When will Commerce entities compromise a Commerce debt?

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false When will Commerce entities compromise a Commerce debt? 19.7 Section 19.7 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.7 When will Commerce entities compromise...

15 CFR 19.7 - When will Commerce entities compromise a Commerce debt?

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false When will Commerce entities compromise a Commerce debt? 19.7 Section 19.7 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.7 When will Commerce entities compromise...

7 CFR 792.15 - Prior provision of rights with respect to debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Prior provision of rights with respect to debt. 792.15..., DEPARTMENT OF AGRICULTURE PROVISIONS COMMON TO MORE THAN ONE PROGRAM DEBT SETTLEMENT POLICIES AND PROCEDURES § 792.15 Prior provision of rights with respect to debt. FSA will not provide an administrative appeal...

Should the Public Pay for Higher Education? Equality, Liberty, and Educational Debt

ERIC Educational Resources Information Center

Martin, Christopher

2017-01-01

As governments shift costs from the public to students, a higher education has become synonymous with educational debt. Liberal egalitarians have justified educational debt on the grounds that it facilitates socioeconomic equality. On this view, the public should only fund access for those students who are so poorly off that educational debt would…

13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If a...

13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If a...

13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If a...

13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If a...

13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If a...

Student Debt: Rhetoric and Realities of Higher Education Financing

ERIC Educational Resources Information Center

Baum, Sandy

2016-01-01

This book analyzes reliable evidence to tell the true story of student debt in America. One of the nation's foremost experts on college finance, Sandy Baum exposes how misleading the widely accepted narrative on student debt is. Baum combines data, research, and analysis to show how the current discourse obscures serious problems, risks…

Career Implications of Doctoral Social Work Student Debt Load

ERIC Educational Resources Information Center

Begun, Audrey L.; Carter, James R.

2017-01-01

Although research has been conducted in other professional disciplines, social work has yet to explore how doctoral student debt load influences career development. This exploratory study surveyed 281 social work doctoral students and recent graduates, 75 BSW and MSW program leaders, and 24 doctoral program leaders about debt load, career choices,…

20 CFR 422.306 - Report of overdue administrative debts to credit reporting agencies.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., status, and history of the debt; (4) The debtor has the right to a complete explanation of the debt; (5...; (6) The debtor may request a review of the debt by giving us evidence showing that he or she does not...

Characterization of relief printing

NASA Astrophysics Data System (ADS)

Liu, Xing; Chen, Lin; Ortiz-Segovia, Maria-Valezzka; Ferwerda, James; Allebach, Jan

2014-03-01

Relief printing technology developed by Océ allows the superposition of several layers of colorant on different types of media which creates a variation of the surface height defined by the input to the printer. Evaluating the reproduction accuracy of distinct surface characteristics is of great importance to the application of the relief printing system. Therefore, it is necessary to develop quality metrics to evaluate the relief process. In this paper, we focus on the third dimension of relief printing, i.e. height information. To achieve this goal, we define metrics and develop models that aim to evaluate relief prints in two aspects: overall fidelity and surface finish. To characterize the overall fidelity, three metrics are calculated: Modulation Transfer Function (MTF), difference and root-mean-squared error (RMSE) between the input height map and scanned height map, and print surface angle accuracy. For the surface finish property, we measure the surface roughness, generate surface normal maps and develop a light reflection model that serves as a simulation of the differences between ideal prints and real prints that may be perceived by human observers. Three sets of test targets are designed and printed by the Océ relief printer prototypes for the calculation of the above metrics: (i) twisted target, (ii) sinusoidal wave target, and (iii) ramp target. The results provide quantitative evaluations of the printing quality in the third dimension, and demonstrate that the height of relief prints is reproduced accurately with respect to the input design. The factors that affect the printing quality include: printing direction, frequency and amplitude of the input signal, shape of relief prints. Besides the above factors, there are two additional aspects that influence the viewing experience of relief prints: lighting condition and viewing angle.