A Source Book for Taxation: Myths and Realities.

ERIC Educational Resources Information Center

Hellman, Mary A.

This sourcebook is one of two supplementary materials for a newspaper course about taxes and tax reform. Program ideas and sources of related resources compiled in the sourcebook are designed to help civic and group leaders and educators plan educational community programs based on the course topics. Section one describes ways in which the program…

Taxation: Myths and Realities. A Courses by Newspaper Reader.

ERIC Educational Resources Information Center

Break, George F., Ed.; Wallin, Bruce, Ed.

This reader is one of two supplementary materials for a newspaper course about taxation and tax reform. Five units contain 75 primary-source readings about topics such as tax loopholes, social security financing, income tax reform, the impact of taxes on the economy, and alternatives to the property tax. Sources include government publications,…

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

26 CFR 301.9100-12T - Various elections under the Tax Reform Act of 1976.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Various elections under the Tax Reform Act of... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION General Rules Application of Internal Revenue Laws § 301.9100-12T Various elections under the Tax Reform Act of 1976. (a) Elections...

Expanding access and choice for health care consumers through tax reform.

PubMed

Butler, S; Kendall, D B

1999-01-01

A refundable tax credit for the uninsured would complement the existing job-based health insurance system while letting people keep their job-based coverage if they wish. Among the wide variety of design options for a tax credit, policy and political analysis does not reveal an obvious choice, but a tax credit based on a percentage of spending may have a slight advantage. Congress should give states maximum flexibility to use existing funding sources to supplement the value of a federal tax credit and encourage the use of techniques to create stable insurance pools.

Consumption Taxes and Economic Efficiency with Idiosyncratic Wage Shocks

ERIC Educational Resources Information Center

Nishiyama, Shinichi; Smetters, Kent

2005-01-01

Fundamental tax reform is examined in an overlapping-generations model in which heterogeneous agents face idiosyncratic wage shocks and longevity uncertainty. A progressive income tax is replaced with a flat consumption tax. If idiosyncratic wage shocks are insurable (i.e., no risk), this reform improves (interim) efficiency, a result consistent…

Opening the Schoolhouse Doors: Tax Credits and Educational Access in Alabama

ERIC Educational Resources Information Center

Carpenter, Dick M., II.; Erickson, Angela C.

2014-01-01

In 2013, Alabama adopted the Alabama Accountability Act, an education reform measure that includes two new school choice programs that extend a lifeline to Alabama students trapped in failing public schools. One program offers a tax credit to help offset the cost of tuition for families who move their children from public schools designated as…

26 CFR 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on self-dealing; indirect transactions by... THE TAX REFORM ACT OF 1969 § 143.5 Taxes on self-dealing; indirect transactions by a private... 101(b) of the Tax Reform Act of 1969 (83 Stat. 500) provides that the term “self-dealing” includes any...

26 CFR 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on self-dealing; indirect transactions by... THE TAX REFORM ACT OF 1969 § 143.5 Taxes on self-dealing; indirect transactions by a private... 101(b) of the Tax Reform Act of 1969 (83 Stat. 500) provides that the term “self-dealing” includes any...

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... amended by section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1... provided for by section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant... 1112 of the Tax Reform Act of 1986 do not apply to employees covered by any such agreement in plan...

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... by section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1... provided for by section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant... 1112 of the Tax Reform Act of 1986 do not apply to employees covered by any such agreement in plan...

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1, 1989. (2... section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant to one or more... March 1, 1986, the minimum coverage rules of section 410(b) as amended by section 1112 of the Tax Reform...

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... amended by section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1... provided for by section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant... 1112 of the Tax Reform Act of 1986 do not apply to employees covered by any such agreement in plan...

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... amended by section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1... provided for by section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant... 1112 of the Tax Reform Act of 1986 do not apply to employees covered by any such agreement in plan...

26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee benefits... amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee benefits under...

26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the principal purpose of an acquisition is the evasion or avoidance of Federal income tax. [T.D. 8388... 383 after the Tax Reform Act of 1986. 1.269-7 Section 1.269-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not...

26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the principal purpose of an acquisition is the evasion or avoidance of Federal income tax. [T.D. 8388... 383 after the Tax Reform Act of 1986. 1.269-7 Section 1.269-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible...

Tax Reform: Its Impact on Agriculture. Agricultural Outlook. Special Reprint.

ERIC Educational Resources Information Center

Economic Research Service (USDA), Washington, DC.

While tax reforms proposed by Bradley-Gephart, Kemp-Kasten, and the Reagan Administration differ in specifics, all three would reduce marginal tax rates and broaden the income tax base by eliminating many of the special provisions that have crept into the system over the years--agriculture benefits from a variety of these special provisions. This…

Interactive Tax Reform: Simulating Impacts of Legislative Proposals.

ERIC Educational Resources Information Center

Downing, Roger H.; And Others

1985-01-01

Pennsylvania's mathematical modeling technique to evaluate tax reform proposals requires the following data: personal income at the local level and measures of the breakdown of property tax payment by land use classification. The simulation technique could be readily adapted in reorganizing educational finance systems. (MLF)

26 CFR 7.48-3 - Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976...

Code of Federal Regulations, 2010 CFR

2010-04-01

... the Act to movie and television films that are property described in section 50(a) of the Code and... sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code... described in section 50(a) of the Code. (a) General rule. Under section 804(e)(2) of the Tax Reform Act of...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of the Tax Reform Act of 1986. See §§ 1.902-3, 1.902-4 and 1.964-1. (iii) Foreign income taxes... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

Shortsighted Tax Policy: Senate and House Tax Reform Bills Would Increase Burdens on Universities and Students

ERIC Educational Resources Information Center

Morris, Matthew A.

2017-01-01

If there is one area of common ground between the Republican leadership in the U.S. Senate and House of Representatives, it is that the time has finally come for those entities that are not currently paying their fair share of taxes to step forward and be held accountable. Both the Senate and House tax reform bills propose that these…

Mexican Tax Reform: Look to the Russian Example

DTIC Science & Technology

2011-10-31

GDP approximately 787% in nominal terms. Also, real wages doubled. Hours worked by primary breadwinners increased 5% to 7% and unemployment dropped...doubled. Hours worked by primary breadwinners increased 5% to 7% and unemployment dropped from 11.9% to 7.6%. By adopting such tax reforms, the...itself, a further tax burden. Businesses and individuals have to spend excessive amounts of their time and effort just complying with complicated tax

Tax-Based Educational Equity: A New Approach to School Finance Reform.

ERIC Educational Resources Information Center

Cooper, Bruce S.; And Others

A new argument is made for school finance equalization, based not on "equal protection" or "equal educational opportunity," but on constitutional requirements for tax equity in New Hampshire. Since inequalities in school finance are a taxation problem, they call for tax reform. The analyses rest on four points: (1) that…

Tax Reform 1975: Issues Facing Higher Education.

ERIC Educational Resources Information Center

Steinbach, Sheldon Elliot

Voluntary support has been a major factor in the financing of American higher education since colonial times. Yet several recent proposals intended as tax reform measures threaten to reduce voluntary donations at a time when the nation's postsecondary institutions are in the throes of financial distress. The income tax proposals that would have an…

Effects of the 1994 Tax Reform on Intraprovincial Inequalities in Financing Basic Education

ERIC Educational Resources Information Center

Lin, Tingjin

2009-01-01

This study explores the influence of the 1994 tax reform on intraprovincial inequality in financing basic education. The empirical analysis finds that the reform has decreased inequality in general, suggesting that the center may attain its policy goal through centralizing its relative fiscal capability and increasing the intergovernmental…

26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). 1.382-2T Section 1.382-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.382-2T Definition...

The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.

PubMed

Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

2011-06-01

This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform.

Differential effects of green tax reform over economies: A case of Korea

NASA Astrophysics Data System (ADS)

Kim, Tae Heon

2011-12-01

It is controversial whether or not green tax reform through a carbon tax has double dividend feature. The economic effects of green tax reform vary according to economies due to different preexisting conditions. Recent studies about the economic impacts of a carbon tax have noted the role of preexisting factor taxes in the second best world. The present study, however, explores the role of existing taxes on energy products in introducing a carbon tax, by employing a computable general equilibrium (CGE) model for Korea, a country that has high existing taxes on petroleum products. Above all, I find that a carbon tax is the most efficient policy instrument among three alternative taxes---an energy tax, a carbon tax and an ad valorem tax---to reduce carbon emissions in Korea under both lump-sum tax replacement and labor tax replacement. The carbon tax, however, brings about welfare and GDP loss. The economic costs can be reduced, but cannot be completely removed by revenue recycling. Second, this study explores how existing taxes on petroleum products affect the economic cost of introducing a carbon tax, by manipulating existing taxes on petroleum products. I find that the existing taxes raise the economic costs of introducing a carbon tax. Third, this study shows that the economic costs of a carbon tax can be reduced when its revenue is returned to cut preexisting taxes on petroleum products. Thus, restructuring existing taxes on energy products plays a crucial role in introducing a carbon tax. From the specific case of the Korean economy, the present study indicates that existing taxes on not only factors but also energy products are one of the main sources of economic costs in introducing a carbon tax.

Remainder Gifts Under the Tax Reform Act of 1969: A Post-Final Regulation Outline, With Forms

ERIC Educational Resources Information Center

Myers, John Holt

1973-01-01

Reviews the Tax Reform Act of 1969 with regard to income, estate, or gift tax deductions available for the gift or bequest of a remainder interest. Compares the various types of deductible charitable remainder gifts. Legal forms are included for pooled income fund trusts and for charitable remainder annuity trust gifts and unitrust gifts. (JT)

Will the European Union's new tobacco tax legislation lead to reductions in smoking prevalence? Evidence from a quasi-experiment in Spain.

PubMed

López-Nicolás, Angel; Badillo-Amador, Lourdes; Cobacho-Tornel, M Belén

2013-12-01

The European Union (EU) requires member states to apply minimum taxes on manufactured cigarettes. One such tax has operated in Spain since 2006. This study evaluates the impact of this reform of the tax regime on manufactured cigarette prices and on smoking prevalence, drawing implications for European tobacco tax policy. Quasi-experimental design with treatment and control territories. We analyzed series for prices before and after the reform and used cross-sectional health surveys to implement differences-in-differences estimators for smoking prevalence. Under the minimum tax regime, prices increased three times faster in the treatment territory. However, the new regime did not affect smoking prevalence among males, either shortly after its enactment or 3 years hence. For women, we find no significant effects on prevalence in the short run, and point estimates ranging between -3.36% and -4.3% 3 years hence, although only one of these is statistically significant. The new tax regime affected cigarette prices in the intended direction. However, we find only weak evidence for a reduction in prevalence among women. The availability of cheap, fine-cut tobacco appears to be the most likely cause for the poor results in terms of smoking prevalence. EU member states that have introduced a minimum tax on manufactured cigarettes might achieve little in terms of reductions in smoking prevalence if they allow a tax gap between fine-cut tobacco and manufactured cigarettes. In this sense, it is unfortunate that EU legislation consecrates a differential treatment for the two products.

Review of Tax Policy and Reform Issues.

ERIC Educational Resources Information Center

MacPhail-Wilcox, Bettye

1982-01-01

Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2013 CFR

2013-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2014 CFR

2014-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2011 CFR

2011-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2012 CFR

2012-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

Global progress and backsliding on gasoline taxes and subsidies

NASA Astrophysics Data System (ADS)

Ross, Michael L.; Hazlett, Chad; Mahdavi, Paasha

2017-01-01

To reduce greenhouse gas emissions in the coming decades, many governments will have to reform their energy policies. These policies are difficult to measure with any precision. As a result, it is unclear whether progress has been made towards important energy policy reforms, such as reducing fossil fuel subsidies. We use new data to measure net taxes and subsidies for gasoline in almost all countries at the monthly level and find evidence of both progress and backsliding. From 2003 to 2015, gasoline taxes rose in 83 states but fell in 46 states. During the same period, the global mean gasoline tax fell by 13.3% due to faster consumption growth in countries with lower taxes. Our results suggest that global progress towards fossil fuel price reform has been mixed, and that many governments are failing to exploit one of the most cost-effective policy tools for limiting greenhouse gas emissions.

Lowering the barriers to consumer-directed health care: responding to concerns.

PubMed

Baicker, Katherine; Dow, William H; Wolfson, Jonathan

2007-01-01

Consumer-directed health care is a potentially promising tool for moving toward more efficient use of health care resources. Tax policy has long been biased against health plans with significant patient cost sharing. Tax advantages created by health savings accounts (HSAs) began to change that, and proposed tax reforms could go even further. We assess various critiques of these plans, focusing on why they benefit not just the healthy and wealthy. Lower costs and more efficient health spending would help all patients and reduce uninsurance. Potential negative distributional effects are important but can be remedied more efficiently without distorting insurance design.

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…

Why public health services? Experiences from profit-driven health care reforms in Sweden.

PubMed

Dahlgren, Göran

2014-01-01

Market-oriented health care reforms have been implemented in the tax-financed Swedish health care system from 1990 to 2013. The first phase of these reforms was the introduction of new public management systems, where public health centers and public hospitals were to act as private firms in an internal health care market. A second phase saw an increase of tax-financed private for-profit providers. A third phase can now be envisaged with increased private financing of essential health services. The main evidence-based effects of these markets and profit-driven reforms can be summarized as follows: efficiency is typically reduced but rarely increased; profit and tax evasion are a drain on resources for health care; geographical and social inequities are widened while the number of tax-financed providers increases; patients with major multi-health problems are often given lower priority than patients with minor health problems; opportunities to control the quality of care are reduced; tax-financed private for-profit providers facilitate increased private financing; and market forces and commercial interests undermine the power of democratic institutions. Policy options to promote further development of a nonprofit health care system are highlighted.

The Role of Designated Driver Programs in the Prevention of Alcohol-Impaired Driving: A Critical Reassessment [and] Designated Driver Programs: A Commentary on the DeJong and Wallack Article.

ERIC Educational Resources Information Center

DeJong, William; And Others

1992-01-01

Focus on the designated driver strategy by broadcasters and the alcohol industry deflects attention from other alcohol-related problems and the factors influencing underage alcohol consumption. Strategies should emphasize sobriety checkpoints, no sales to minors, advertising reform, and excise taxes on alcohol. (SK)

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...

A road map for universal coverage: finding a pass through the financial mountains.

PubMed

Sessions, Samuel Y; Lee, Philip R

2008-04-01

Government already pays for more than half of U.S. health care costs, and nearly all universal health insurance proposals assume continued government involvement through tax subsidies and other means. The question of what specific taxes could be used to finance universal coverage is, however, seldom carefully examined, in part due to efforts by health care reform proponents to downplay tax issues. In this article we undertake such an examination. We argue that the challenges of relying on taxes for universal coverage are even greater than is generally appreciated, but that they can nevertheless be met. A proposal to fund a universal health insurance voucher system with a value-added tax illustrates issues that would arise for tax-financed plans in general and provides a broad framework for a bipartisan approach to universal coverage. We discuss significant problems that such an approach would face and suggest solutions. We outline a long-term political and legislative strategy for enacting universal coverage that draws upon precedents set by comparable legislative initiatives, including tax reform and Medicare. The results are an improved understanding of the relationship between systemic health care finance reform and taxation and a politically realistic plan for universal coverage that employs undisguised taxes.

The New Planned Giving Landscape.

ERIC Educational Resources Information Center

Moerschbaecher, Lynda

1987-01-01

The best way to support charitable causes after tax reform is planned giving. Seven changes in the new tax laws that may affect donors are identified: charitable deduction, fewer deductions, fewer itemizers, increased capital gains tax, alternative minimum tax, generation-skipping tax, and retirement plan restrictions. (MLW)

Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

ERIC Educational Resources Information Center

Crain, John L.; And Others

1989-01-01

Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Alaska Native Corporations. 1.1502-81T Section... Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established under the Alaska...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

ERIC Educational Resources Information Center

Gordon, David E.; Spuehler, Donald R.

1991-01-01

The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

26 CFR 26.2642-6 - Qualified severance.

Code of Federal Regulations, 2013 CFR

2013-04-01

... of GST tax exemption allocated to the trust) divided by $100,000 (the value of the property... value of $200,000. On a timely filed Form 706, T's executor allocates all of T's remaining GST tax... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-6...

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.

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2652... grandchild, GC. The trustee has discretion to distribute principal for GC's benefit during C's lifetime. C...

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... grandchild, GC. The trustee has discretion to distribute principal for GC's benefit during C's lifetime. C...

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... grandchild, GC. The trustee has discretion to distribute principal for GC's benefit during C's lifetime. C...

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2652... grandchild, GC. The trustee has discretion to distribute principal for GC's benefit during C's lifetime. C...

Tax Developments and Their Impact on Planned Giving.

ERIC Educational Resources Information Center

Clark, David W.

1979-01-01

The Tax Reform Acts of 1976 and 1978 and their impact on charitable giving are described. Tax policy is seen to be in a state of flux with charities now no longer enjoying a favored status. The educational community needs to be alert to Congressional attitudes toward tax incentives. (MLW)

Tax Changes, Retirement, and Pensions.

ERIC Educational Resources Information Center

Sumberg, Alfred D.

1989-01-01

The 1986 amendments to the Age Discrimination in Employment Act and tax reforms from that year will require changes in retirement policies in higher education, especially pension plans, because of the extension of nondiscrimination rules to all tax-deferred annuities. (Author/MSE)

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2011 CFR

2011-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2014 CFR

2014-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2013 CFR

2013-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2012 CFR

2012-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

Tax Reform Begins to Hit Graduate Students; Many Colleges Unsure How New Law Applies.

ERIC Educational Resources Information Center

Palmer, Stacy E.

1987-01-01

Government, university, and private foundation officials are worried about the effects of the tax law on graduate students. The National Science Foundation is considering compensating students for the amount of new taxes they will owe. Foreign students are expected to incur substantial increases in U.S. taxes. (MLW)

Paying for individual health insurance through tax-sheltered cafeteria plans.

PubMed

Hall, Mark A; Monahan, Amy B

2010-01-01

When employees without group health insurance buy individual coverage, they do so using after-tax income--costing them from 20% to 50% more than others pay for equivalent coverage. Prior to the passage of the Patient Protection and Affordable Care Act (PPACA), several states promoted a potential solution that would allow employees to buy individual insurance through tax-sheltered payroll deduction. This technical but creative approach would allow insurers to combine what is known as "list-billing" with a Section 125 "cafeteria plan." However, these state-level reform attempts have failed to gain significant traction because state small-group reform laws and federal restrictions on medical underwriting cloud the legality of tax-sheltered list-billing. Several authorities have taken the position that insurance paid for through a cafeteria plan must meet the nondiscrimination requirements of the Health Insurance Portability and Accountability Act with respect to eligibility, premiums, and benefits. The recently enacted Patient Protection and Affordable Care Act addresses some of the legal uncertainty in this area, but much remains. For health reform to have its greatest effect, federal regulators must clarify whether individual health insurance can be purchased on a pre-tax basis through a cafeteria plan.

Tax reform, population ageing and the changing labour supply behaviour of married women.

PubMed

Apps, P

1991-01-01

"The burden of financing retirement incomes in an ageing population is predicted to rise sharply in future decades. This paper investigates the effects of reforms to the Australian tax-benefit system involving a greater reliance on proportional taxation for raising revenue and a more targeted welfare system for cutting government expenditure, in order to reduce expected budget deficits. Estimates of changes in net incomes and hours of work suggest that reforms of this kind shift the tax burden to lower and middle income households with a second earner and that they can have counter-productive labour supply effects. The study explores the impact of projected increases in female work force participation and illustrates the importance of shifts in the labour supply of married women in predicting the fiscal effects of demographic change." excerpt

The public cost of expanding coverage.

PubMed

Sheils, J F; Baxter, R J; Haught, R A

1995-01-01

The 103d Congress considered several health care reform bills that would encourage voluntary expansions of coverage through insurance market reforms, new tax deductions for premiums, and direct premium subsidies for low-income persons. We found that insurance reforms alone will do little to expand coverage. We also found that most of the proposed tax deductions would go to persons who already have insurance and would have little impact on coverage. Premium subsidies for low-income persons would greatly increase coverage. However, coverage would change little for those who would have to pay all or part of the premium.

Reducing the Budget Deficit: The President’s Fiscal Commission and Other Initiatives

DTIC Science & Technology

2011-04-29

numerous additional savings proposals from the Medicare and Medicaid programs, medical malpractice reform, and transforming the Federal Employees...taxes will likely be required. The sacrifices made today are essential to minimizing the size of potential programmatic cuts or tax increases, reducing...detailing possible ways that the country can put itself on a more sustainable fiscal path. Though the fiscal reform plans differ, they all have several

The State of Connecticut: The Report of the Governor's Commission on Tax Reform. Summary.

ERIC Educational Resources Information Center

Governor's Commission on Tax Reform, Hartford, CT.

The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion.…

26 CFR 7.936-1 - Qualified possession source investment income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 § 7.936... Puerto Rican income tax under regulations issued by the Secretary of the Treasury of Puerto Rico, as in effect on September 28, 1976, under the authority of section 2(j) of the Puerto Rico Industrial Incentive...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

The Public Mind: Views of Pennsylvania Citizens. Smoking, Education, Tax Reform, Crime Control, Welfare Reform, Health Care Reform. Report No. 6.

ERIC Educational Resources Information Center

Mansfield Univ., PA. Rural Services Inst.

The sixth annual survey conducted by the Rural Services Institute examined the opinions of Pennsylvania residents on crime control, welfare reform, smoking, and education reform proposals. Sixty percent of respondents believed that the most urgent issue facing Pennsylvania was violent crime and strongly supported measures to reduce the…

Prospective political analysis for policy design: enhancing the political viability of single-payer health reform in Vermont.

PubMed

Blanchet, Nathan J; Fox, Ashley M

2013-06-01

In 2011 the state of Vermont adopted legislation that aims to create the nation's first state-level single-payer health care system, a system that would go well beyond national reform efforts. To conduct a prospective, institutional stakeholder analysis to guide development of a politically viable, universal health care reform proposal, as commissioned by Vermont's legislature in July 2010. A total of 64 semi-structured stakeholder interviews with nearly 120 individuals, representing 60 different groups/institutions, were conducted between July and December 2010. Interviews probed stakeholders regarding five major design components: financing options, decoupling insurance from employment, organization/governance, comprehensiveness of benefits, and payment reform. There was a range of opposition and support across stakeholder groups and components, and more remarkably a diversity of views within groups often believed to be unwavering supporters or detractors of comprehensive health reform. Given the balance of conflicting views, relative power, and acceptable trade-offs, the research team proposed a single-payer health care system financed through payroll taxes, decoupled from employment, with a generous benefit package, governed by a public-private intermediary. Prospective political analysis can assist in choosing among a range of technically sound policy options to create a more politically viable health reform package. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.

7 CFR 1980.392 - Mortgage Credit Certificates (MCCs) and Funded Buydown Accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... under the Tax Reform Act of 1986 and allow the borrower to receive a Federal tax credit for a percentage... assisted loans when the amount of the tax credit is based on the amount of interest actually paid by the... of the tax credit is considered as an additional resource available for repayment of the loan when...

26 CFR 13.0-13.3 - [Reserved

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false [Reserved] 13.0-13.3 Section 13.0-13.3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 §§ 13.0-13.3 [Reserved] ...

26 CFR 26.2653-1 - Taxation of multiple skips.

Code of Federal Regulations, 2013 CFR

2013-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2653... thereafter deemed to occupy the generation immediately above the highest generation of any person holding an... immediately after the GST, the transferor is treated as occupying the generation above the highest generation...

26 CFR 26.2653-1 - Taxation of multiple skips.

Code of Federal Regulations, 2012 CFR

2012-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2653... thereafter deemed to occupy the generation immediately above the highest generation of any person holding an... immediately after the GST, the transferor is treated as occupying the generation above the highest generation...

26 CFR 26.2653-1 - Taxation of multiple skips.

Code of Federal Regulations, 2014 CFR

2014-04-01

... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2653-1... deemed to occupy the generation immediately above the highest generation of any person holding an... immediately after the GST, the transferor is treated as occupying the generation above the highest generation...

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Transferor defined; other definitions. 26.2652...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2652-1 Transferor defined; other definitions. (a) Transferor defined—(1) In general. Except as...

Changes Affecting Faculty Deductions.

ERIC Educational Resources Information Center

Hoyt, Christopher R.

1987-01-01

The Tax Reform Act of 1986 has brought faculty lower tax rates, but they have lost many tax deductions to which they were accustomed. The impact on higher education, the 80% limitation for meals and entertainment, travel, and the 2% adjusted gross income (AGI) floor for miscellaneous itemized deductions are discussed. (MLW)

The Economic Effects of Comprehensive Tax Reform

DTIC Science & Technology

1997-07-01

and household level in a coordi- investment takes place but also the mix of investment nated manner. A separate corporate income tax ap- in different...have studied the effects of assets. As another example, allowances for deprecia- the corporate income tax have concluded that it carries tion do not...types equal to over one-half of the tax revenues collected of investments more quickly than others. The result of from the corporate income tax .4 current

Subjects of, or Subject to, Policy Reform? A Foucauldian Discourse Analysis of Regulation and Resistance in UK Narratives of Educational Impacts of Welfare Cuts: The Case of the "Bedroom Tax"

ERIC Educational Resources Information Center

Burman, Erica; Greenstein, Anat; Bragg, Jo; Hanley, Terry; Kalambouka, Afroditi; Lupton, Ruth; McCoy, Lauren; Sapin, Kate; Winter, Laura

2017-01-01

This paper draws on material generated from a qualitative study of educational impacts of a British welfare reform affecting housing rent subsidy, size and location commonly known as "the bedroom tax" (Bragg et al., 2015), which was partly taken as a topic for study specifically because of its iconic status as a controversial and…

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Generation assignment. 26.2651-1 Section 26.2651... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Generation assignment. 26.2651-1 Section 26... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Generation assignment. 26.2651-1 Section 26.2651... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Generation assignment. 26.2651-1 Section 26... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

Vermont's Act 60: Early Effects of Comprehensive School Finance Reform.

ERIC Educational Resources Information Center

Mathis, William J.

A unanimous 1997 state Supreme Court decision declaring Vermont's educational funding system unconstitutional prompted the legislature to pass Act 60 establishing state block grants and a guaranteed tax-yield system. Act 60 is working to provide equity in tax burdens and in tax rates. A variety of transitional features have helped to buffer…

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

Taxes: Who Should Pay and Why? 1985 National Issues Forum.

ERIC Educational Resources Information Center

Drumtra, Jeff; Melville, Keith

Appropriate for secondary school social studies or community programs, this publication considers the issue of taxation in America. The first of five sections, "Taxing Matters," considers the growing perception that the present tax code is unfair and in need of drastic reform. Alternative solutions to the problem are considered. "The Loophole…

Broken promise? Taxes and tariffs on insecticide treated mosquito nets.

PubMed

Alilio, Martin; Mwenesi, Halima; Barat, Lawrence M; Payes, Roshelle M; Prysor-Jones, Suzanne; Diara, Malick; McGuire, David; Shaw, Willard

2007-12-01

Seven years ago, the removal of taxes and tariffs on insecticide treated nets (ITNs) was considered one of the easiest resolutions for most countries to implement among the targets agreed upon at the African Summit on Roll Back Malaria in Abuja, Nigeria, on April 25, 2000. However, seven years later, 24 of the 39 Abuja signatories continue to impose taxes and tariffs on this life-saving tool. Taxes and tariffs significantly increase the price of an insecticide treated net, reduce affordability, and discourage the commercial sector from importing insecticide treated net products. Consequently, Roll Back Malaria partners are engaged in advocacy efforts to remove taxes and tariffs on insecticide treated nets in malaria-endemic countries of Africa. This viewpoint summarizes key obstacles to the removal of taxes and tariffs that have been identified through a review of country situations. To achieve the goal of producing and supplying more than 160 million insecticide treated nets needed to reach the revised Roll Back Malaria Partnership targets by 2010, tax and tariff reforms are urgently needed. Such reforms must be accompanied by country-specific systems to protect the poor (e.g., through voucher systems for vulnerable groups and other forms of targeted subsidies).

Modelling the affordability and distributional implications of future health care financing options in South Africa.

PubMed

McIntyre, Di; Ataguba, John E

2012-03-01

South Africa is considering introducing a universal health care system. A key concern for policy-makers and the general public is whether or not this reform is affordable. Modelling the resource and revenue generation requirements of alternative reform options is critical to inform decision-making. This paper considers three reform scenarios: universal coverage funded by increased allocations to health from general tax and additional dedicated taxes; an alternative reform option of extending private health insurance coverage to all formal sector workers and their dependents with the remainder using tax-funded services; and maintaining the status quo. Each scenario was modelled over a 15-year period using a spreadsheet model. Statistical analyses were also undertaken to evaluate the impact of options on the distribution of health care financing burden and benefits from using health services across socio-economic groups. Universal coverage would result in total health care spending levels equivalent to 8.6% of gross domestic product (GDP), which is comparable to current spending levels. It is lower than the status quo option (9.5% of GDP) and far lower than the option of expanding private insurance cover (over 13% of GDP). However, public funding of health services would have to increase substantially. Despite this, universal coverage would result in the most progressive financing system if the additional public funding requirements are generated through a surcharge on taxable income (but not if VAT is increased). The extended private insurance scheme option would be the least progressive and would impose a very high payment burden; total health care payments on average would be 10.7% of household consumption expenditure compared with the universal coverage (6.7%) and status quo (7.5%) options. The least pro-rich distribution of service benefits would be achieved under universal coverage. Universal coverage is affordable and would promote health system equity, but needs careful design to ensure its long-term sustainability.

Does price matter? The effect of decreased price on spirits consumption in Switzerland.

PubMed

Kuo, Meichun; Heeb, Jean-Luc; Gmel, Gerhard; Rehm, Jürgen

2003-04-01

On July 1st, 1999, the spirits market in Switzerland was reformed based on the World Trade Organization (WTO) agreement. The tax reform, in addition to increased competition, has resulted in a 30-50% decrease in price for foreign spirits (liquor). The purpose of the present study is to examine whether decreased prices due to the tax reform and the liberalized spirits market in Switzerland have had an effect on spirits consumption, and whether the effect differs by demographic and other correlates. The present study uses data from a longitudinal study on changes in alcohol consumption in Switzerland's resident population. The baseline survey was conducted 3 months before the tax reform and the follow-up was conducted 28 months after the tax reform. A randomly selected sample of 4007 residents aged 15 years or older participated in the baseline survey and 73% in the follow-up survey. The data were obtained by computer-assisted telephone interview, including detailed questions on alcohol consumption, drinking habits, problem drinking, purchase of spirits and socio-demographic characteristics. Consumption of spirits increased after the price of spirits decreased. The increase in spirits consumption was consistent across subgroups, with the exception of the group aged 60 or older. Moreover, the increase in spirits consumption persisted even after adjustment for significant correlates of spirits consumption. Apart from age, there was no evidence that the increase in spirits consumption differed between subgroups as defined by sex, region, working status, education, smoking, drinking frequency, or average number of drinks. The findings demonstrate that younger people are more affected by price than older persons. This study demonstrated that price should be considered an effective policy to reduce alcohol misuse and alcohol-related problems, especially among the younger population.

National health insurance reform in South Africa: estimating the implications for demand for private health insurance.

PubMed

Okorafor, Okore Apia

2012-05-01

A recent health reform proposal in South Africa proposes universal access to a comprehensive package of healthcare services in the public sector, through the implementation of a national health insurance (NHI) scheme. Implementation of the scheme is likely to involve the introduction of a payroll tax. It is implied that the introduction of the payroll tax will significantly reduce the size of the private health insurance market. The objective of this study was to estimate the impact of an NHI payroll tax on the demand for private health insurance in South Africa, and to explore the broader implications for health policy. The study applies probit regression analysis on household survey data to estimate the change in demand for private health insurance as a result of income shocks arising from the proposed NHI. The introduction of payroll taxes for the proposed NHI was estimated to result in a reduction to private health insurance membership of 0.73%. This suggests inelasticity in the demand for private health insurance. In the literature on the subject, this inelasticity is usually due to quality differences between alternatives. In the South African context, there may be other factors at play. An NHI tax may have a very small impact on the demand for private health insurance. Although additional financial resources will be raised through a payroll tax under the proposed NHI reform, systemic problems within the South African health system can adversely affect the ability of the NHI to translate additional finances into better quality healthcare. If these systemic challenges are not adequately addressed, the introduction of a payroll tax could introduce inefficiencies within the South African health system.

An Analysis of the President’s Budgetary Proposals for Fiscal Year 1979

DTIC Science & Technology

1978-01-28

1.1 billion in reforms, for a net corporate income tax reduction of $5.1 billion. These reductions are in addition to the $8.3 billion reduction that...treatment of capital gains and income from unemployment insurance benefits. The cuts in business taxes would include: o reducing the maximum corporate income tax rate...impact on business investment per dollar than the change in the corporate income tax rate. In addition, tax cuts that lower costs—such as the proposed

Minorities, the Poor and School Finance Reform. Vol. 3: The Impact of California's 1972 School Finance Reform on Poor and Minority Children.

ERIC Educational Resources Information Center

Singleton, Robert; And Others

Examination of California's experience with school finance reform was part of a nine-volume, six-state study of the impact of finance reform on poor and minority students. Researchers used correlation coefficients and measures of central tendency and dispersion to analyze data on educational revenues, school district wealth, tax effort, district…

Henry J. Kaiser Family Foundation

MedlinePlus

... issues… CHIP Marketplaces Waivers menu KFF.org Facebook Twitter Email Twitter Facebook Email Health Reform Poll: Tax Reform Falls ... Powered by WordPress.com VIP Follow Us Facebook Twitter Feeds Get the Latest on Health Policy Sign ...

The Real Issue: Need for Tax Reform

ERIC Educational Resources Information Center

Hall, David

1973-01-01

The Rodriguez decision simply points up the fact that the answer to unequal educational opportunity is not to be found in the federal constitution but in the reform of property assessment and property taxation. (Author/JN)

Tax Reform Act of 1986: implications and trends.

PubMed

Harris, R F

1988-10-01

The Tax Reform Act of 1986 contains several changes that substantially reduce economic flexibility for not-for-profit hospitals and healthcare systems. These changes, involving limited partnerships, investment tax credit, depreciation, and income deferral plans, among other items, carry several implications. Tax-motivated joint ventures will no longer be attractive to physician investors, donations to hospitals are expected to decline by up to 15 percent, and flexibility in attracting and retaining high-caliber employees is reduced. Efforts to reduce the federal budget deficit and renewed scrutiny of unrelated business income further jeopardize economic flexibility. Another threat is intensified Internal Revenue Service scrutiny of Form 990, which is filed by all not-for-profit organizations with $25,000 or more in annual gross receipts, and Form 990T, which is used to report unrelated business income. Measures to protect facilities' economic flexibility include careful return preparation, alternative recruitment tactics, objective opinions, refusal of high-risk deals, and outside appraisals.

Reforms to Funding Education in Four Canadian Provinces

ERIC Educational Resources Information Center

Garcea, Joseph

2014-01-01

This article provides an analysis of the features, determinants, and effects of a series of reforms to funding the primary and secondary education systems in Alberta, Ontario, Saskatchewan, and Manitoba during the past two decades. The principal focus is on the reforms that have shifted the authority for setting property tax mill rates for…

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

Code of Federal Regulations, 2011 CFR

2011-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... paragraph (c)(2) of § 1.170-1. (2) No deduction is allowable for contribution of services. However, unreimbursed expenditures made incident to the rendition of services to an organization contributions to which...

School Finance under the Internal Revenue Code of 1986.

ERIC Educational Resources Information Center

Smith, Carla J.; Kraft, John L.

One paper, one published article and one transcript of testimony that discuss school finance under the Internal Revenue Code of 1986 are presented. "Select Topics of the Tax Reform Act of 1986 for the Issuers of Tax-Exempt Governmental Obligations," by Carla J. Smith, presents three selected topics that address the issuers of tax-exempt…

26 CFR 26.2611-1 - Generation-skipping transfer defined.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2611... either a direct skip, a taxable distribution, or a taxable termination. See § 26.2612-1 for the definition of these terms. The determination as to whether an event is a GST is made by reference to the most...

The Future of Foundations

ERIC Educational Resources Information Center

Kramer, Lawrence

1974-01-01

On account of the Tax Reform Act of 1969 (taxing income of a foundation) foundations have developed more rationale grant-making philosophies, longer term grants, more evaluation of grantees, and greater responsibility on the part of the foundations for grantee survival. (Author/PG)

Taxation of Advertising Income of Exempt Organizations' Publications

ERIC Educational Resources Information Center

Spevack, Robert M.

1975-01-01

Accounting principles and tax considerations of advertising income are explained in terms of the Tax Reform Act of 1969. The discussion includes aspects of determining expenses, deductions, charge rates, definitions of advertising, subscription income, and nonprofit mailing privileges. (LBH)

A Potential Threat to School-Finance Reform

ERIC Educational Resources Information Center

Odden, Allan

1975-01-01

The revisionist view that property taxes are progressive rather than regressive is contradicted by research that shows the property tax takes proportionately more from the low-income taxpayer than it does from the middle- or high-income taxpayer. (Author/MLF)

On the brink of reform: Four bills vie for the Superfund reauthorization title

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

Zodrow, J.J.

1995-12-01

After months of hearings in the House of Representatives and the Senate, Congress is poised to reform the Comprehensive Environmental Response, Compensation and Liability Act of 1980. Without CERCLA reauthorization, no federal tax dollars will be allocated to the Superfund for remediating contaminated industrial sites. Authorization to pay into the Superfund expired officially in 1994, and only $2.8 billion remains in the trust fund, enough to run the program through next September at its current annual budget of $1.4 billion. Critics state that Congress acted ambitiously in enacting CERCLA 15 years ago in response to a general belief that onlymore » dozens of contaminated sites existed and could be addressed within a few years. However, the Environmental Protection Agency since 1980 has named 1,300 sites to the National Priorities List. Many contend that the Superfund program was not designed to be a clearinghouse for a multitude of site cleanups. CERCLA`s complicated procedural requirements and taxing transactional costs, some say, were intended to apply to a few, highly toxic sites.« less

Capping the tax exclusion for employment-based health coverage: implications for employers and workers.

PubMed

Fronstin, Paul

2009-01-01

HEALTH CARE TAX CAP: With health reform a major priority of the new 111th Congress and President Barack Obama, this Issue Briefexamines the administrative and implementation issues that arise from one of the major reform proposals: Capping the exclusion of employment-based health coverage from workers' taxable income. The amount that employers contribute toward workers' health coverage is generally excluded, without limit, from workers' taxable income. In addition, workers whose employers sponsor flexible spending accounts are able to pay out-of-pocket expenses with pretax dollars. Employers can also make available a premium conversion arrangement, which allows workers to pay their share of the premium for employment-based coverage with pretax dollars. In 2005, a presidential advisory board concluded that limiting the amount of tax-preferred health coverage could lower overall private-sector health spending. The panel recommended a cap on the amount of employment-based health coverage individuals can exclude from their income tax, as a way to reduce health spending. In his 2008 "Call to Action" for health care reform, Sen. Max Baucus (D-MT), chairman of the Senate Finance Committee, states that "Congress should explore ways to restructure the current tax incentives to encourage more efficient spending on health and to target our tax dollars more effectively and fairly." While a tax cap on health coverage sounds simple, for many employers, it could be difficult to administer and results would vary by employer based on the type of health benefit plan, the size and demographics of their work force, and even where the workers live. The change would be especially difficult for self-insured employers that do not pay insurance premiums, since they would have to set the "premium equivalent" for each worker. This would not only be costly for employers, depending upon the requirements set out by law, but could also create fairness and tax issues for many affected workers. For self-insured employers, calculating insurance premium costs under a tax cap could be done fairly easily using the COBRA premium. However, whether self-insured employers would be able to use the least costly method to determine the value of coverage would have to be determined by law and/or regulations. THE SEC. 89 EXPERIENCE: Sec. 89 of the Tax Reform Act of 1986, which attempted to make employee benefits more standard and fair, became so controversial that it was repealed by Congress in 1989--in part because the regulations created regulatory burdens that were so complicated and costly as to be unworkable. Similarly, valuation calculations under a health coverage tax cap could become overly burdensome if the lessons from Sec. 89 are not heeded.

Health Card: a new reform plan.

PubMed

Seidman, L S

1995-01-01

Health Card is a new reform plan. Every household, regardless of employment of health status, would receive a government-issued health credit card to use at the doctor's office or hospital like MasterCard. Later, it would be billed a percentage of the provider's charge--a percentage scaled to its last income tax return; its annual burden would never exceed a designated percentage of its income. Health Card would simply and directly achieve universal coverage and equitable patient cost-sharing. Like MasterCard, government would pay bills, not regulate providers. Each household would choose its medical provider (fee-for-service or HMO), bearing a percentage of the charge. Provider competition for cost-sharing consumers would help contain health care costs.

A Distributional Difference-in-Difference Evaluation of the Response of School Expenditures to Reforms and Tax Limits

ERIC Educational Resources Information Center

McMillen, Daniel P.; Singell, Larry D., Jr.

2010-01-01

Prior work uses a parametric approach to study the distributional effects of school finance reform and finds evidence that reform yields greater equality of school expenditures by lowering spending in high-spending districts (leveling down) or increasing spending in low-spending districts (leveling up). We develop a kernel density…

Re: School Finance Reform: Emerging Issues and Needed Research. Occasional Paper #7.

ERIC Educational Resources Information Center

Odden, Allan

Several new school finance reform issues are emerging that require further analysis. The first issue is the impact of previous school finance reforms especially regarding their fiscal, programmatic, and governance effects. More analysis is also needed of the effects of the composition of the property tax base and the structure of state…

26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable lead annuity trusts. 26.2642-3 Section 26.2642-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-3 Special rule for...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on excess distributions and excess...

Education Tax Credits: Refundability Critical to Making Credits Helpful to Low-Income Students and Families

ERIC Educational Resources Information Center

Saunders, Katherine; Lower-Basch, Elizabeth

2015-01-01

Half of all non-loan federal student aid is now offered as tax benefits for educational costs in the form of credits, deductions, and college savings accounts. These benefits help students and families offset the costs of their postsecondary education with tax savings. Yet, as explained in the 2013 report, "Reforming Student Aid: How to…

Low-Income Housing Tax Credits and the Role of Tax Policy in Preserving the Stock of Low-Income Housing. Hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means. House of Representatives, One Hundredth Congress, Second Session.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. House Committee on Ways and Means.

This document comprises testimony delivered before the House Subcommittee on Select Revenue Measures on the Low-Income Housing Tax Credit created by the Tax Reform Act of 1986, and on the role of tax policy in preserving the stock of low-income housing. The effectiveness of the low-income credit program is discussed and strategies to improve it…

The association between EIC receipt and employment in a sample of drug using and non-drug using TANF recipients.

PubMed

Montoya, Isaac D; Brown, Victoria L

2006-01-01

This article examines the extent to which Temporary Assistance to Needy Families (TANF) recipients file income tax returns and take advantage of the Earned Income Credit (EIC), a program specifically designed to increase the economic self-sufficiency of lower income earners by supplementing earned and other income to make working more profitable. This study consisted primarily of Black and Hispanic women (n = 317), recruited for a longitudinal study designed to examine the effects of welfare reform on drug using and non-drug using welfare recipients. At the 2-year mark, 70% of the sample reported having ever filed an income tax return, of these 76% had received an EIC. Both hours worked and earnings were positively associated with EIC receipt. In this population, EIC appears to be a successful mechanism for improving economic self-sufficiency.

Making Work Pay: Changes in Effective Tax Rates and Guarantees in U.S. Transfer Programs, 1983-2002

ERIC Educational Resources Information Center

Ziliak, James P.

2007-01-01

In the 1990s, many states liberalized statutory rules regarding the tax treatment of earned and unearned income for welfare program eligibility and benefit levels. I use quality control data from the AFDC/TANF program over 1983-2002 to document changes in the corresponding effective tax rates and benefit guarantees. After welfare reform I find…

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... tax (15% of (9)) $19,875 (11) Remaining undistributed value of grandfather amount as of 12/31/87 ((3...

The politics of paying for health reform: zombies, payroll taxes, and the holy grail.

PubMed

Oberlander, Jonathan

2008-01-01

This paper analyzes the politics of paying for health care reform. It surveys the political strengths and weaknesses of major options to fund universal coverage and explores obstacles to changing how the United States finances health care. Finding a politically viable means to finance universal coverage remains a central barrier to enacting health reform.

The Socioeconomic Consequences of "In-Work" Benefit Reform for British Lone Mothers

ERIC Educational Resources Information Center

Francesconi, Marco; van der Klaauw, Wilbert

2007-01-01

In October 1999, the British government enacted the Working Families' Tax Credit, which aimed at encouraging work among low-income families with children. This paper uses panel data collected between 1991 and 2001 to evaluate the effect of this reform on single mothers. We find that the reform led to a substantial increase in their employment rate…

Health care reform: a short summary.

PubMed

Harolds, Jay

2010-09-01

The Health Care Reform legislation has many provisions of importance to the nuclear medicine community. This article is not a complete summary of the thousands of pages in the legislation, but emphasizes some relevant aspects of the bills. When the plan is fully implemented, about 32 million more Americans will have health insurance. Pre-existing medical conditions will no longer result in insurance denials. There are many initiatives to slow the growth of spending on health care in various ways, such as by setting up the new Medicare Advisory Board. There are also new fees, taxes, penalties, subsidies, and tax deduction changes.

The Annuity Option.

ERIC Educational Resources Information Center

Demsey, Brian R.

1991-01-01

For school executives, annuities have become the preferred retirement vehicle, because other private-sector investments (some deferred compensation and profit-sharing plans) are closed to public employees. This article explains Internal Revenue Code sections 403 (b) and 457 and 1986 Tax Reform Act provisions related to tax-sheltered annuity plans.…

The Effects of Higher Education Funding Reforms on the Lifetime Incomes of Graduates. CEE DP 78

ERIC Educational Resources Information Center

Dearden, Lorraine; Fitzsimons, Emla; Goodman, Alissa; Kaplan, Greg

2008-01-01

This paper undertakes a quantitative analysis of substantial reforms to the system of higher education (HE) finance first announced in 2004 and then revised again in July 2007. The reforms introduced deferred fees for HE, payable by graduates through the tax system in the form of income-contingent repayments on loans subsidised by the government.…

Launching Curricular Reform in First-Year Composition: Navigating the Terrain between Buy-in and Burnout

ERIC Educational Resources Information Center

Deacon, Andrea

2013-01-01

One of the most taxing duties of a writing program administrator (WPA), and one that is likely to cause the most burnout, is initiating curricular reform, an initiative often met with pushback and resistance. Within the literature on curriculum reform in first-year composition, this resistance seems to arise from a complex web of issues related to…

Policy feedbacks and the impact of policy designs on public opinion.

PubMed

Campbell, Andrea Louise

2011-12-01

A recently developed analytic approach--policy feedback effects--provides health policy analysts with a crucial new tool for understanding the politics of health policy. Three cases--senior citizens' opposition to the Obama health care reform, tax breaks for employer-provided health insurance, and the Medicare Part D prescription drug program--demonstrate how policy designs affect subsequent policy outcomes. To differing degrees, the three cases show how public policies can create constituencies with particular understandings of their benefits who attempt to thwart reform; can highlight or reduce the visibility of the government role in health care, shaping attitudes about the worth of government action; and can provide half solutions that fail to maximize beneficiary welfare but that deflate momentum for policy improvements. The cases illustrate a general pattern revealed by wide-ranging research on policy feedback effects: the designs of public policies influence preferences and alter patterns of political mobilization, effects that feed back into the political system, shaping the political environment and the possibilities for future policy making.

The potential role of a carbon tax in U.S. fiscal reform

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

McKibbin, Warwick; The Brookings Institution, Washington, DC; Morris, Adele

This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two overarching issues: (1) the effects of a carbon tax under alternative assumptions about the use of the resulting revenue, and (2) the effects of alternative measures that could be used to reduce the budget deficit. We examine a simple excise tax on the carbon content of fossil fuels in the U.S. energy sector starting immediately at $15 per metric ton of carbon dioxide (CO2) and rising at 4 percent above inflation eachmore » year through 2050. We investigate policies that allow the revenue from the illustrative carbon tax to reduce the long run federal budget deficit or the marginal tax rates on labor and capital income. We also compare the carbon tax to other means of reducing the deficit by the same amount. We find that the carbon tax will raise considerable revenue: $80 billion at the outset, rising to $170 billion in 2030 and $310 billion by 2050. It also significantly reduces U.S. CO2 emissions by an amount that is largely independent of the use of the revenue. By 2050, annual CO2 emissions fall by 2.5 billion metric tons (BMT), or 34 percent, relative to baseline, and cumulative emissions fall by 40 BMT through 2050. The use of the revenue affects both broad economic impacts and the composition of GDP across consumption, investment and net exports. In most scenarios, the carbon tax lowers GDP slightly, reduces investment and exports, and increases imports. The effect on consumption varies across policies and can be positive if households receive the revenue as a lump sum transfer. Using the revenue for a capital tax cut, however, is significantly different than the other policies. In that case, investment booms, employment rises, consumption declines slightly, imports increase, and overall GDP rises significantly relative to baseline through about 2040. Thus, a tax reform that uses a carbon tax to reduce capital taxes would achieve two goals: reducing CO2 emissions significantly and expanding short-run employment and the economy. We examine three ways to reduce the deficit by an equal amount. We find that raising marginal tax rates on labor income has advantages over raising tax rates on capital income or establishing a carbon tax. A labor tax increase leaves GDP close to its baseline, reduces consumption very slightly and expands net exports slightly. Investment remains essentially unchanged. In contrast, a capital tax increase causes a significant and persistent drop in investment and much larger reductions in GDP. A carbon tax falls between the two: it lowers GDP more than a labor tax increase because it reduces investment. However, its effects on investment and GDP are more moderate than the capital tax increase, and it also significantly reduces CO2 emissions. A carbon tax thus offers a way to help reduce the deficit and improve the environment, and do so with minimal disturbance to overall economic activity.« less

Health Reform Redux: Learning From Experience and Politics

PubMed Central

2009-01-01

The 2008 presidential campaign season featured health care reform proposals. I discuss 3 approaches to health care reform and the tools for bringing about reform, such as insurance market reforms, tax credits, subsidies, individual and employer mandates, and public program expansions. I also discuss the politics of past and current health care reform efforts. Market-based reforms and mandates have been less successful than public program expansions at expanding coverage and controlling costs. New divisions among special interest groups increase the likelihood that reform efforts will succeed. Federal support for state efforts may be necessary to achieve national health care reform. History suggests that state-level success precedes national reform. History also suggests that an organized social movement for reform is necessary to overcome opposition from special interest groups. PMID:19299668

Texas Legislature Adopts School Funding Plan.

ERIC Educational Resources Information Center

Cortez, Albert

1991-01-01

This paper analyzes Texas Senate Bill 351 that reforms public school funding. The bill provides for additional state funding and significant increases in local property taxes. The bill creates county education taxing units to neutralize the enormous property wealth differences found among the state's 1,056 school districts. It also provides a…

Education Finance Reform. Voices for Illinois Children Special Report.

ERIC Educational Resources Information Center

Nagle, Ami; Kim, Robert

This special report reviews problems in Illinois' education funding system and discusses potential solutions to these problems. The report notes that the fundamental problem with the current education finance system is an over-reliance on local property taxes. Although property taxes are a relatively stable and lucrative revenue source,…

Effects of Decentralization on School Resources

ERIC Educational Resources Information Center

Ahlin, Asa; Mork, Eva

2008-01-01

Sweden has undertaken major national reforms of its school sector, which, consequently, has been classified as one of the most decentralized ones in the OECD. This paper investigates whether local tax base, grants, and preferences affected local school resources differently as decentralization took place. We find that municipal tax base affects…

26 CFR 26.2612-1 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2612-1 Definitions. (a... person. Only one direct skip occurs when a single transfer of property skips two or more generations. See... termination is a taxable termination with respect to the distributed property. (3) Simultaneous terminations...

26 CFR 26.2612-1 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2612-1 Definitions. (a... person. Only one direct skip occurs when a single transfer of property skips two or more generations. See... termination is a taxable termination with respect to the distributed property. (3) Simultaneous terminations...

ACORN's Accelerated Income Redistribution Project: A Program Evaluation

ERIC Educational Resources Information Center

Brooks, Fred; Russell, Daniel; Fisher, Robert

2006-01-01

Objective: This study evaluated the Association of Community Organizations for Reform Now's (ACORN) efforts to increase the uptake of families claiming the earned income tax credit through door-to-door canvassing and managing free tax preparation clinics in three pilot cities. Method: The mixed-method program evaluation included administrative…

A Higher Education Agenda for the 97th Congress.

ERIC Educational Resources Information Center

Educational Record, 1981

1981-01-01

Recommendations by the American Council on Education for priorities in federal legislation are made concerning student aid, institutional and program aid, research support, armed forces, tax credits and incentives, medical services, social reforms, employment and handicapped policies, truth-in-testing, regulatory reform, and equal education. (MSE)

Toward health reform for seniors in Bermuda: historical constraints on political possibilities.

PubMed

Miller, Edward Alan; Nadash, Pamela

2011-01-01

In 2009, as the United States moved toward health care reform, the government of Bermuda implemented its FutureCare program to make health care for seniors more affordable. This article investigates how preferences for reform and its eventual design were shaped by the country's social history and commitment to free market values. Data derive from 36 in-depth interviews with key stakeholders deemed knowledgeable about health care financing and delivery in Bermuda, including government officials, provider representatives, insurance executives, and consumer advocates. Data also derive from a variety of documentary sources. Results indicate that although a clear need for health care and the ability to finance it for seniors exists in Bermuda, the scope of reform was circumscribed by preferences for prior policy decisions, creating a favorable tax and business environment for international corporations and a minimalist social welfare state for addressing racial and economic inequality. This suggests that widespread agreement on the challenges in meeting the health and long-term care needs of the elderly does not necessarily lead to equally commensurable solutions to addressing it.

The impact of slow economic growth on health sector reform: a cross-national perspective.

PubMed

Saltman, Richard B

2018-01-24

This paper assesses recent health sector reform strategies across Europe adopted since the onset of the 2008 financial crisis. It begins with a brief overview of the continued economic pressure on public funding for health care services, particularly in tax-funded Northern European health care systems. While economic growth rates across Europe have risen a bit in the last year, they remain below the level necessary to provide the needed expansion of public health sector revenues. This continued public revenue shortage has become the central challenge that policymakers in these health systems confront, and increasingly constrains their potential range of policy options. The paper then examines the types of targeted reforms that various European governments have introduced in response to this increased fiscal stringency. Particularly in tax-funded health systems, these efforts have been focused on two types of changes on the production side of their health systems: consolidating and/or centralizing administrative authority over public hospitals, and revamping secondary and primary health services as well as social services to reduce the volume, cost and less-than-optimal outcomes of existing public elderly care programs. While revamping elderly care services also was pursued in the social health insurance (SHI) system in the Netherlands, both the Dutch and the German health systems also made important changes on the financing side of their health systems. Both types of targeted reforms are illustrated through short country case studies. Each of these country assessments flags up new mechanisms that have been introduced and which potentially could be reshaped and applied in other national health sector contexts. Reflecting the tax-funded structure of the Canadian health system, the preponderance of cases discussed focus on tax-funded countries (Norway, Denmark, Sweden, Finland, England, Ireland), with additional brief assessments of recent changes in the SHI-funded health systems in the Netherlands and Germany. The paper concludes that post-2008 European reforms have helped stretch existing public funds more effectively, but seem unlikely to resolve the core problem of inadequate overall public funding, particularly in tax-based health systems. This observation suggests that ongoing Canadian efforts to consolidate and better integrate its health care providers, while important, may not eliminate long-term health sector-funding dilemmas.

A Time for Priorities: Financing the Schools for the 70's.

ERIC Educational Resources Information Center

National Education Association, Washington, DC.

This document contains papers on: (1) proposals for national foundation programs; (2) state support of education; (3) tax reform at Federal, state, and local levels; and (4) contemporary problems in school finance, including equal educational opportunity, urban school finance, grants-in-aid, Federal income tax rebates to the States, voter behavior…

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

Educational Reform in the Sunshine State: High Need, Low Funding, and a Disaffected Electorate.

ERIC Educational Resources Information Center

Herrington, Carolyn D.; Trimble, Susan

1997-01-01

Claims voters and elected officials allow only short-term solutions to financial problems and Florida fails to address need or adequacy. Explains sources of problems by describing state funding formula and discussing structurally inadequate tax base, new political and constitutional barriers to tax expansion, and sectoral rivalry for state…

Tax Reform and the Crisis of Financing Higher Education.

ERIC Educational Resources Information Center

Oberdorfer, Louis F.; And Others

This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

Rethinking Higher Education Capital Finance.

ERIC Educational Resources Information Center

King, George A.

1988-01-01

Capital finance in institutions of higher education is analyzed in light of changes in the Tax Reform Act of 1986 affecting the ability of institutions to finance capital projects and the likelihood of changes in the government's view of tax-exempt financing. The options for colleges and universities are analyzed in the following areas: (1)…

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

Religious Challenges to School Voucher and Tax Benefit/Scholarship Programs

ERIC Educational Resources Information Center

McCarthy, Martha

2016-01-01

A key component of current school reform efforts focuses on increasing parental choice through voucher systems and programs that provide tax benefits for contributions to scholarship programs for private school tuition. Indeed, proposals to adopt such programs have been or currently are being considered in four-fifths of the states, and about half…

Property Assessment and Exemptions: They Need Reform.

ERIC Educational Resources Information Center

Stauffer, Alan C., Comp.

This report points out inequities in the taxing methods of many States and of State subdivisions and suggests possible remedies. Special emphasis is placed on assessments against real property and the impact of these assessments on tax revenues. The report concludes that (1) school revenue systems have suffered because of inadequate laws that have…

Consumption, Retirement and Social Security: Evaluating the Efficiency of Reform that Encourages Longer Careers*

PubMed Central

Laitner, John; Silverman, Dan

2012-01-01

This paper proposes and analyzes a Social Security reform in which individuals no longer face the OASI payroll tax after, say, age 54 or a career of 34 years, and their subsequent earnings have no bearing on their benefits. We first estimate parameters of a life–cycle model. Our specification includes non-separable preferences and possible disability. It predicts a consumption–expenditure change at retirement. We use the magnitude of the expenditure change, together with households’ retirement–age decisions, to identify key structural parameters. The estimated magnitude of the change in consumption–expenditure depends importantly on the treatment of consumption by adult children of the household. Simulations indicate that the reform could increase retirement ages one year or more, equivalent variations could average more than $4,000 per household, and income tax revenues per household could increase by more than $14,000. PMID:23729902

Time is running out for entitlement reform.

PubMed

Elliott, K

1994-12-01

In 1993, President Clinton created the Bipartisan Commission on Entitlement and Tax Reform as part of the administration's effort to promote economic growth and control the budget deficit. The purpose of the commission, chaired by Senator J. Robert Kerrey (D-NE) and Senator John C. Danforth (R-MO), is to seek bipartisan agreement on long-term entitlement reform and structural changes to the tax system. The final recommendations of the commission, due December 15, will be of great interest to the academic medicine community because of the importance of federal dollars to medical research and education and the crucial role of the Medicare and Medicaid programs in financing the care provided by teaching physicians and teaching hospitals. What follows is a summary of the commission's interim report submitted to the president on August 8; it reflects the commissioners' almost unanimous (30 to 1) agreement on the nature and magnitude of the entitlement problem.

The Size and Role of Government: Economic Issues

DTIC Science & Technology

2009-07-01

results in a net loss in economic efficiency over time. 32 See, for example, N. Gregory Mankiw , Principles of Microeconomics (Fort Worth: Dryden Press...Act of 1986 (P.L. 99-514) as a good example of a tax reform that followed this principle . The Size and Role of Government: Economic Issues...sacrifice principle that tax rates should be set by income status such that taxes reduce the welfare of all taxpayers equally (so that high income

In Law and Policy: AAMR Legislative and Social Goals: 1988-1989.

ERIC Educational Resources Information Center

Luckasson, Ruth, Ed.

1988-01-01

1988-1989 legislative and social goals of the American Association on Mental Retardation (AAMR) are outlined. Priorities focus on Medicaid reform, constitutional and civil rights, capital punishment and the criminal justice system, and staff compensation rates. Twenty additional goals in such areas as family support and tax reform are also…

The War against America's Public Schools: Privatizing Schools, Commercializing Education.

ERIC Educational Resources Information Center

Bracey, Gerald W.

Education reform has a long and ignoble history of searching for magic bullets. Charter schools, vouchers, educational management organizations, tuition tax credits, and high-standards movements are all part of the education landscape today. Some reformers are mere opportunists who look at the $700 billion that the United States spends on…

Who pays for health care in the United States? Implications for health system reform.

PubMed

Holahan, J; Zedlewski, S

1992-01-01

This paper examines the distribution of health care spending and financing in the United States. We analyze the distribution of employer and employee contributions to health insurance, private nongroup health insurance purchases, out-of-pocket expenses, Medicaid benefits, uncompensated care, tax benefits due to the exemption of employer-paid health benefits, and taxes paid to finance Medicare, Medicaid, and the health benefit tax exclusion. All spending and financing burdens are distributed across the U.S. population using the Urban Institute's TRIM2 microsimulation model. We then examine the distributional effects of the U.S. health care system across income levels, family types, and regions of the country. The results show that health care spending increases with income. Spending for persons in the highest income deciles is about 60% above that of persons in the lowest decile. Nonetheless, the distribution of health care financing is regressive. When direct spending, employer contributions, tax benefits, and tax spending are all considered, the persons in the lowest income deciles devote nearly 20% of cash income to finance health care, compared with about 8% for persons in the highest income decile. We discuss how alternative health system reform approaches are likely to change the distribution of health spending and financing burdens.

Stand-alone health insurance tax credits aren't enough.

PubMed

Jackson, L; Trude, S

2001-07-01

Using health insurance tax credits to help reduce the ranks of the nearly 43 million uninsured Americans has attracted broad bipartisan support in Congress. But tax credits alone will not help many sick or older people obtain affordable coverage, according to an expert panel at an April 10, 2001, conference sponsored by the Center for Studying Health System Change (HSC). To make tax credits a viable option for eligible people, the individual insurance market would need significant reforms or a better way to spread risk-similar to large employers-over a large and varied population. This Issue Brief highlights critical issues policy makers should consider when crafting tax credit proposals, including the use of purchasing pools.

It Won't Be Easy, but You Must Learn the Arcane New Rules of Arbitrage.

ERIC Educational Resources Information Center

Anderson, David; Brennan, William

1988-01-01

With passage of the Tax Reform Act of 1986, school systems became liable to the federal government for any profits earned on tax-exempt bonds. Understanding the requirements is essential for any board facing significant capital financing. Outlines requirements, exceptions to the rule, penalties, costs, and debt planning. (MLF)

Tax Strategies for Community Economic Development.

ERIC Educational Resources Information Center

Pryde, Paul, Jr.

Critical to the success of current efforts to reform and restructure education and other community supports and services to improve the lives of children and their families is the way in which they are financed. This report of The Finance Project focuses on ways of using tax policies to help build strong local communities that can support families…

Taxing health benefits: snake oil ... or smart health policy?

PubMed

Kirkland, L; Havighurst, C C

1993-01-01

Limiting the tax-free treatment of employer-paid health benefits is a cornerstone of managed competition, the health reform approach favored by the Clinton Administration. Organized labor argues that the idea is a double-whammy for wage-strapped workers, while a leading academic calls it a good solution to one of the nation's worst public policies.

The Mid-1990s Earned Income Tax Credit Expansion: EITC and Welfare Caseloads

ERIC Educational Resources Information Center

Lim, Younghee

2008-01-01

Research and policy scholars have suggested that recent welfare caseload reductions have coincided with welfare reform efforts; however, few studies have incorporated the impacts of the Earned Income Tax Credit (EITC) expansions in the 1990s. Using annual state-level administrative data, the author estimated the effects of the fully phased-in…

Pursuing Innovation: How Can Educational Choice Transform K-12 Education in the U.S.?

ERIC Educational Resources Information Center

Wolf, Patrick J.; Egalite, Anna J.

2016-01-01

This report summarizes the state of competition in American K-12 education. It pays particular attention to the prevalence and market penetration of charter schools, private school vouchers, and tax-credit scholarships as market reforms. The effect of added institutional competition from charters, vouchers, and tax-credit scholarships on the…

Public Higher-Education Systems Face Painful Choices as Three Northeastern States Confront Massive Deficits.

ERIC Educational Resources Information Center

Blumenstyk, Goldie

1989-01-01

Massachusetts, Connecticut, and New York face giant deficits in their state budgets. The financial impact of the 1986 federal tax reform law was underestimated by colleges and income estimates were overly optimistic for 1988 and 1989. Unpopular, new taxes are seen as the way to solve the budget crunch. (MLW)

Check the right box. Credits or deductions? The three main presidential candidates take varying stances on adjusting tax code regarding insurance.

PubMed

Blesch, Gregg

2008-04-14

The battle over health reform has a taxing angle, and the debate involves whether tax credits or deductions would work better in relation to health insurance. Some type of credit seems to be favored by the three major candidates. One major facet is how it affects employer-based plans. "It's the third-largest health program in the country, and no one knows about it," says Jonathan Gruber, left, of MIT.

The 2009 Health Confidence Survey: public opinion on health reform varies; strong support for insurance market reform and public plan option, mixed response to tax cap.

PubMed

Fronstin, Paul; Helman, Ruth

2009-07-01

PUBLIC SUPPORT FOR HEALTH REFORM: Findings from the 2009 Health Confidence Survey--the 12th annual HCS--indicate that Americans have already formed strong opinions regarding various aspects of health reform, even before details have been released regarding various key factors. These issues include health insurance market reform, the availability of a public plan option, mandates on employers and individuals, subsidized coverage for the low-income population, changes to the tax treatment of job-based health benefits, and regulatory oversight of health care. These opinions may change as details surface, especially as they concern financing options. In the absence of such details, the 2009 HCS finds generally strong support for the concepts of health reform options that are currently on the table. U.S. HEALTH SYSTEM GETS POOR MARKS, BUT SO DOES A MAJOR OVERHAUL: A majority rate the nation's health care system as fair (30 percent) or poor (29 percent). Only a small minority rate it excellent (6 percent) or very good (10 percent). While 14 percent of Americans think the health care system needs a major overhaul, 51 percent agree with the statement "there are some good things about our health care system, but major changes are needed." NATIONAL HEALTH PLAN ELEMENTS RATED HIGHLY: Between 68 percent and 88 percent of Americans either strongly or somewhat support health reform ideas such as national health plans, a public plan option, guaranteed issue, expansion of Medicare and Medicaid, and employer and individual mandates. MIXED REACTION TO HEALTH BENEFITS TAX CAP: Reaction to capping the current tax exclusion of employment-based health benefits is mixed. Nearly one-half of Americans (47 percent) would switch to a lower-cost plan if the tax exclusion were capped, 38 percent would stay on their current plan and pay the additional taxes, and 9 percent don't know. CONTINUED FAITH IN EMPLOYMENT-BASED BENEFITS, BUT DOUBTS ON AFFORDABILITY: Individuals with employment-based health benefits are confident that employers will continue to offer such benefits. They are much less confident that they would be able to afford coverage on their own, even if employers gave them the money they currently spend on health benefits. However, were employers to stop offering coverage, respondents report that they are likely to purchase it on their own. RISING HEALTH COSTS HURTING FAMILY FINANCES: Those experiencing health cost increases tend to say these increases have negatively affected their household finances. In particular, they indicate that increased health care costs have resulted in a decrease in contributions to a retirement plan (32 percent) and other savings (53 percent) and in difficulty paying for basic necessities (29 percent) and other bills (37 percent). COSTS ALSO AFFECTING HEALTH CARE USE: Many consumers report they are changing the way they use the health care system in response to rising health care costs. Roughly 80 percent of those with higher out-of-pocket expenses say these increased costs have led them to try to take better care of themselves and choose generic drugs more often. One-quarter also say they did not fill or skipped does of their prescribed medications in response to increased costs.

Minorities, the Poor and School Finance Reform. Vol. 1: An Impact Study of Six States.

ERIC Educational Resources Information Center

Brischetto, Robert; Vaughan, David

To study the impact of school finance reform on minorities and the poor, researchers gathered data on educational revenues and spending, tax effort, district wealth and income, ethnicity, and urban location in California, Colorado, Florida, Michigan, New Mexico, and Texas. Their data analysis used various measures of educational equity and fiscal…

School-Finance Reform: Inspiration and Progress in Colorado

ERIC Educational Resources Information Center

Herman, Juliana

2013-01-01

This report takes a look at Colorado's redesigned school-funding system whose fate was decided by Coloradan voters in Fall 2013. Voters were asked to approve a $1.1 billion tax increase to finance Colorado's schools, an approval required for the funding reforms to kick in. The proposed system represented a significant step forward in the push for…

A Review of the Major Issues and Problems of Welfare Reform; A Background Paper Developed for the Community Services Administration.

ERIC Educational Resources Information Center

Technical Assistance Research Programs, Inc., Washington, DC.

This background paper was developed for the Community Services Administration (CSA) in order to provide background information concerning welfare reform. It examines possible public assistance strategies, such as the following: (1) broad-based cash transfer (negative income tax, wage rate subsidies, demogrants, and family allowances), (2)…

26 CFR 1.636-4 - Effective dates of section 636.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) In general. Except as provided hereinafter in this section, section 636 and §§ 1.636-1, 1.636-2, and.... (b) Election. Under section 503(c)(2) of the Tax Reform Act of 1969, if the taxpayer so elects... shall be allowed on any refund or credit of any overpayment of tax resulting from an election under...

26 CFR 7.465-5 - Examples.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Examples. 7.465-5 Section 7.465-5 Internal... INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 § 7.465-5 Examples. The provisions of § 7.465-1 and § 7.465-2 may be illustrated by the following examples: Example (1). J and K, as equal partners...

Strategic Benefit Planning in Colleges and Universities: Giving a Sense of Direction to the Benefit Program.

ERIC Educational Resources Information Center

DiBernardino, Frank J.; Mead, Paul D.

1988-01-01

Strategic benefit planning is a management process that establishes overall objectives that form the basis for decision making on all elements of indirect compensation. The Tax Reform Act of 1986 and implications to tax-sheltered annuities are discussed. An example of a statement of university policy on employee benefits is appended. (MLW)

26 CFR 301.9100-21 - References to other temporary elections under various tax acts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of 1981. 7.48-1 Election to have investment credit for movie and television films determined in... method of determining investment credit for movie and television films placed in service in a taxable... amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50...

The user cost of energy resource and its reasonable tax rate-A case of oil

NASA Astrophysics Data System (ADS)

Lifan, Liu

2017-12-01

The development and use of natural resources bring about the externality of resources depletion, especially for non-renewable resources. This paper takes oil as an example to analyze the user cost of energy resource with EI Serafy User cost method, and discusses the rationality of the resource tax. Meanwhile, this paper determines oil resource tax rate in consideration of resource sustainable development. The results show that, the user cost of oil isn’t compensated fully, it is too low to make compensation to the environment and the profit of future generation, and the resource tax is a little low. At last of the paper, some conclusions and policy suggestions on resource tax reform are given.

The Revenue Act of 1978: tax reform legislation continues.

PubMed

Komensky, A M

1979-04-01

The Revenue Act of 1978 contains several changes in the federal tax laws that affect the business aspects of dental practice as well as the dentist as a individual taxpayer. The dentist as a business person should be aware of the provisions affecting the investment credit, simplified pensions plans, the corporate tax rates, the jobs tax credit, and subchapter S corporations. The dentist as an individual taxpayer should be aware of the new individual tax rates, the general tax credit, changes in the itemized deductions, and the capital gains tax. In addition, all dentists must be aware of the changes in the social security laws. The provisions of the Revenue Act of 1978 presented do not represent every new provision, only those that most directly affect the dentist. Several other provisions of the act must not be overlooked in tax planning or tax preparation. With the changes in the tax laws in mind, the dentist, working with an attornye, accountant, or business advisor, could plan the advantageous ways to expand the practice, purchase new equipment, or shorten the time of tax return preparation.

The aftermath of health sector reform in the Republic of Georgia: effects on people's health.

PubMed

Collins, Téa

2003-04-01

After the collapse of the Former Soviet Union a health reform process was undertaken in Georgia beginning in 1994. This process was intended to encompass all aspects of the health-care sector and to transform the Soviet-style health system into one that was directed towards quality of care, improved access, efficiency, and a strengthened focus on Primary Health Care (PHC). Health sector reform fundamentally changed the ways health care is financed in Georgia. There has been a transition to program-based financing, and payroll-tax-based social insurance schemes have been introduced. Despite these measures, the performance of the health system is still disappointing. All health programs are severely under-funded, and when the majority of the population is unemployed or self-employed, collection of taxes seems impossible. Overall, Georgian consumers are uninformed about the basic principles of health reforms and their entitlements and therefore do not support them. The analysis introduced in this paper of the current situation in Georgia establishes that the rush to insurance-based medicine was more a rush from the previous system than a well-thought-out policy direction. After 70 years of a Soviet rule, the country had no institutional capacity to provide insurance-based health care. To achieve universal coverage, or at least ensure that the majority of the population has access to basic health services, government intervention is essential. In addition, educating the public on reforms would allow the reform initiators to fundamentally change the nature of the reform process from a "top-down" centralized process to one that is demand-driven and collaborative.

A Place Called Home: Educational Reform in a Concord, Massachusetts School, 1897-1914

ERIC Educational Resources Information Center

Morice, Linda C.

2012-01-01

This paper examines the role of place in the reform efforts of two teachers who established Miss White's Home School in Concord, Massachusetts (USA). Flora and Mary White rebelled against the prevailing industrial model of instruction in tax-supported schools where they taught. As a solution, they moved to Concord--a nonconformist town with a…

The Search for Equity in School Finance: Michigan School District Response to a Guaranteed Tax Base.

ERIC Educational Resources Information Center

Park, Rolla Edward; Carroll, Stephen J.

Part of a three-volume report on the effects of school finance reform, this volume examines the effects of reform on Michigan school districts' budgets from 1971 to 1976. Econometric models were used. Researchers found a very small "price" effect--an elasticity of -.02. The data provide no evidence that state matching grants stimulate…

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.

JPRS Report China

DTIC Science & Technology

1988-10-19

greater or lesser influence on comtemporary political life in terms of the system, concepts, and habits. In particular, the feudal patriarchal clan...factories to close, stop production, merge, or switch to another line of business ; thereby sorting out the eco- nomic relations if only temporarily... business , they should not be contracted. It follows that the present tax system should be reformed. We should abolish the income adjustment tax, cut

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

The future of the London Buy-To-Let property market: Simulation with temporal Bayesian Networks.

PubMed

Constantinou, Anthony C; Fenton, Norman

2017-01-01

In 2015 the British government announced a number of major tax reforms for individual landlords. To give landlords time to adjust, some of these tax measures are being introduced gradually from April 2017, with full effect in tax year 2020/21. The changes in taxation have received much media attention since there has been widespread belief that the new measures were sufficiently skewed against landlords that they could signal the end of the Buy-To-Let (BTL) investment era in the UK. This paper assesses the prospective performance of BTL investments in London from the investor's perspective, and examines the impact of incoming tax reforms using a novel Temporal Bayesian Network model. The model captures uncertainties of interest by simulating the impact of changing circumstances and the interventions available to an investor at various time-steps of a BTL investment portfolio. The simulation results suggest that the new tax reforms are likely to have a detrimental effect on net profits from rental income, and this hits risk-seeking investors who favour leverage much harder than risk-averse investors who do not seek to expand their property portfolio. The impact on net profits also poses substantial risks for lossmaking returns excluding capital gains, especially in the case of rising interest rates. While this makes it less desirable or even non-viable for some to continue being a landlord, based on the current status of all factors taken into consideration for simulation, investment prospects are still likely to remain good within a reasonable range of interest rate and capital growth rate variations. The results also suggest that the recent trend of property prices in London increasing faster than rents will not continue for much longer; either capital growth rates will have to decrease, rental growth rates will have to increase, or we shall observe a combination of the two events.

The future of the London Buy-To-Let property market: Simulation with temporal Bayesian Networks

PubMed Central

Fenton, Norman

2017-01-01

In 2015 the British government announced a number of major tax reforms for individual landlords. To give landlords time to adjust, some of these tax measures are being introduced gradually from April 2017, with full effect in tax year 2020/21. The changes in taxation have received much media attention since there has been widespread belief that the new measures were sufficiently skewed against landlords that they could signal the end of the Buy-To-Let (BTL) investment era in the UK. This paper assesses the prospective performance of BTL investments in London from the investor’s perspective, and examines the impact of incoming tax reforms using a novel Temporal Bayesian Network model. The model captures uncertainties of interest by simulating the impact of changing circumstances and the interventions available to an investor at various time-steps of a BTL investment portfolio. The simulation results suggest that the new tax reforms are likely to have a detrimental effect on net profits from rental income, and this hits risk-seeking investors who favour leverage much harder than risk-averse investors who do not seek to expand their property portfolio. The impact on net profits also poses substantial risks for lossmaking returns excluding capital gains, especially in the case of rising interest rates. While this makes it less desirable or even non-viable for some to continue being a landlord, based on the current status of all factors taken into consideration for simulation, investment prospects are still likely to remain good within a reasonable range of interest rate and capital growth rate variations. The results also suggest that the recent trend of property prices in London increasing faster than rents will not continue for much longer; either capital growth rates will have to decrease, rental growth rates will have to increase, or we shall observe a combination of the two events. PMID:28654698

Final report of the National Health and Hospitals Reform Commission: will we get the health care governance reform we need?

PubMed

Stoelwinder, Johannes U

2009-10-05

The National Health and Hospitals Reform Commission (NHHRC) has recommended that Australia develop a "single health system", governed by the federal government. Steps to achieving this include: a "Healthy Australia Accord" to agree on the reform framework; the progressive takeover of funding of public hospitals by the federal government; and the possible implementation of a consumer-choice health funding model, called "Medicare Select". These proposals face significant implementation issues, and the final solution needs to deal with both financial and political sustainability. If the federal and state governments cannot agree on a reform plan, the Prime Minister may need to go to the electorate for a mandate, which may be shaped by other economic issues such as tax reform and intergenerational challenges.

Tax incentives as a solution to the uninsured: evidence from the self-employed.

PubMed

Gumus, Gulcin; Regan, Tracy L

2013-11-01

Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage. © The Author(s) 2014.

Still Much to Do.

ERIC Educational Resources Information Center

NJEA Review, 1979

1979-01-01

Summarizes the findings of an Educational Testing Service study on the effectiveness of New Jersey's 1976 state reforms to equalize school taxes and to provide a "Thorough and Efficient" education. (SJL)

Responsible choices for achieving reform of the American health system.

PubMed

Ellwood, P; Enthoven, A

1996-01-01

"Responsible Choices" identifies the actions the private sector and government should take to improve the American health system and accelerate and expand the health care revolution that is already underway. Policy proposals are made for: Medicare; Medicaid; reforming the tax treatment of health insurance; insurance reforms and expanding group purchasing opportunities; and improving the availability of comparative information on health benefit offerings, quality accountability, and cost and coverage information. The recommendations refocus the Jackson Hole Group's original managed competition proposals contained in "The 21st Century American Health System" (1991).

Reforming Student Aid: How to Simplify Tax Aid and Use Performance Metrics to Improve College Choices and Completion

ERIC Educational Resources Information Center

Reimherr, Patrick; Harmon, Tim; Strawn, Julie; Choitz, Vickie

2013-01-01

Any reform of federal student aid must address the twin challenges of college affordability and completion, which are inextricably linked. Here, CLASP has proposed ways to redirect existing federal student aid spending toward the low- and modest income families who need it most. These are the students for whom federal aid makes a difference in…

The role of taxation in tobacco control and its potential economic impact in China

PubMed Central

Mao, Zhengzhong; Shi, Jian; Chen, Wendong

2010-01-01

Objectives To identify key economic issues involved in raising the tobacco tax and to recommend possible options for tobacco tax reform in China. Methods Estimated price elasticities of the demand for cigarettes, prevalence data and epidemiology are used to estimate the impact of a tobacco tax increase on cigarette consumption, government tax revenue, lives saved, employment and revenue loss in the cigarette industry and tobacco farming. Results The recent Chinese tax adjustment, if passed along to the retail price, would reduce the number of smokers by 630 000 saving 210 000 lives, at a price elasticity of −0.15. A tax increase of 1 RMB (or US$0.13) per pack of cigarettes would increase the Chinese government's tax revenue by 129 billion RMB (US 17.2 billion), decrease consumption by 3.0 billion packs of cigarettes, reduce the number of smokers by 3.42 million and save 1.14 million lives. Conclusion The empirical economic analysis and tax simulation results clearly indicate that increasing the tobacco tax in China is the most cost-effective instrument for tobacco control. PMID:20008158

The role of taxation in tobacco control and its potential economic impact in China.

PubMed

Hu, Teh-Wei; Mao, Zhengzhong; Shi, Jian; Chen, Wendong

2010-02-01

To identify key economic issues involved in raising the tobacco tax and to recommend possible options for tobacco tax reform in China. Estimated price elasticities of the demand for cigarettes, prevalence data and epidemiology are used to estimate the impact of a tobacco tax increase on cigarette consumption, government tax revenue, lives saved, employment and revenue loss in the cigarette industry and tobacco farming. The recent Chinese tax adjustment, if passed along to the retail price, would reduce the number of smokers by 630,000 saving 210,000 lives, at a price elasticity of -0.15. A tax increase of 1 RMB (or US$0.13) per pack of cigarettes would increase the Chinese government's tax revenue by 129 billion RMB (US 17.2 billion), decrease consumption by 3.0 billion packs of cigarettes, reduce the number of smokers by 3.42 million and save 1.14 million lives. The empirical economic analysis and tax simulation results clearly indicate that increasing the tobacco tax in China is the most cost-effective instrument for tobacco control.

Redistributive effects in public health care financing.

PubMed

Honekamp, Ivonne; Possenriede, Daniel

2008-11-01

This article focuses on the redistributive effects of different measures to finance public health insurance. We analyse the implications of different financing options for public health insurance on the redistribution of income from good to bad health risks and from high-income to low-income individuals. The financing options considered are either income-related (namely income taxes, payroll taxes, and indirect taxes), health-related (co-insurance, deductibles, and no-claim), or neither (flat fee). We show that governments who treat access to health care as a basic right for everyone should consider redistributive effects when reforming health care financing.

Permanent Internet Tax Freedom Act

THOMAS, 113th Congress

Rep. Chabot, Steve [R-OH-1

2013-01-29

House - 02/28/2013 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Sleep Issues and Sundowning

MedlinePlus

... Medicaid Tax Deductions & Credits Planning Ahead for Legal Matters Legal Documents Health Care Reform Resources Ethical & Care ... reduce the agitation that occurs when surroundings are dark or unfamiliar. Make a comfortable and safe sleep ...

Wireless Tax Fairness Act of 2013

THOMAS, 113th Congress

Rep. Lofgren, Zoe [D-CA-19

2013-06-11

House - 07/15/2013 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

True to form. The IRS' updated reporting rules for tax-exempt organizations could require full disclosure on community benefits, charity care.

PubMed

Evans, Melanie

2007-06-04

By mid-month, the IRS expects to unveil extensive changes to its Form 990 reporting rules for not-for-profits, which could further affect current disclosure or nondisclosure of tax-exempt hospitals' community benefits and charity care. Most hospitals welcome the revisions, but the legislative process to implement those reforms could be lengthy, says healthcare attorney Bernadette Broccolo, left.

Tax and Fee Collection Fairness Act of 2014

THOMAS, 113th Congress

Rep. Sensenbrenner, F. James, Jr. [R-WI-5

2014-07-29

House - 09/26/2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

78 FR 23101 - Pan American Day and Pan American Week, 2013

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-17

... Development Bank, promote microfinance, reform tax systems, eliminate barriers to investment, and forge clean... transparency, education and equality, human rights and the rule of law. As countries throughout the hemisphere...

Multi-State Worker Tax Fairness Act of 2014

THOMAS, 113th Congress

Rep. Himes, James A. [D-CT-4

2014-02-25

House - 03/20/2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Inflation in Brazil: The Principles of Monetary Correction

ERIC Educational Resources Information Center

Campos, Roberto de Oliveira

1975-01-01

The evils of inflation and Brazil's attempts to minimize inflation by a generalized indexation for all forms of saving, wage adjustments, tax reform, a mini-devaluation, and saving incentives are examined. (DE)

Digital Goods and Services Tax Fairness Act of 2013

THOMAS, 113th Congress

Rep. Smith, Lamar [R-TX-21

2013-12-12

House - 01/27/2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Defining the road ahead: thinking strategically in the new era of health care reform.

PubMed

Pudlowski, Edward M

2011-01-01

Understanding the implications of the new health care reform legislation, including those provisions that do not take effect for several years, will be critical in developing a successful strategic plan under the new environment of health care reform and avoiding unintended consequences of decisions made without the benefit of long-term thinking. Although this article is not a comprehensive assessment of the challenges and opportunities that exist under health care reform, nor a layout of all of the issues, it looks at some of the key areas in order to demonstrate why employers need to identify critical pathways and the associated risks and benefits of each decision. Key health care reform areas include insurance market reforms, grandfather rules, provisions that have the potential to influence the underlying cost of health care, the individual mandate, the employer mandate (including the free-choice voucher program) and the excise tax on high-cost plans.

Modern money theory and ecological tax reform: A functional finance approach to energy conservation

NASA Astrophysics Data System (ADS)

McConnell, Scott L. B.

This dissertation contributes to heterodox economics by developing a theoretical and policy-relevant link that will promote the conservation of energy while driving the value of the domestic currency. The analysis relies upon the theoretical foundation of modern money theory and functional finance, which states that "taxes-drive-money" where the value of a sovereign nation's currency is imputed through the acceptance by the sovereign nation of the currency in payment of taxation. This theoretical perspective lends itself to various public policy prescriptions, such as government employment policies or the employer of last resort (ELR), which has been discussed at length elsewhere (Wray 1998; Tcherneva 2007, Forstater 2003). This research contributes to this overall program by arguing that the basis for taxation under modern money theory allows public policy makers various alternatives regarding the make-up of the tax system in place. In particular, following functional finance, taxes do not have the sole purpose of paying for government spending, but rather drive the value of the currency and may be designed to perform other functions as well, such as penalizing socially undesirable behavior. The focus in this dissertation is on the amelioration of pollution and increasing energy conservation. The research question for this dissertation is this: what federally implemented tax would best serve the multiple criteria of 1) driving the value of the currency, 2) promoting energy conservation and 3) ameliorating income and wealth disparities inherent in a monetary production economy? This dissertation provides a suggestion for such a tax that would be part of a much larger overall policy program based upon the tenets of modern money theory and functional finance. Additionally, this research seeks to provide an important theoretical contribution to the emerging Post Keynesian and ecological economics dialog.

Carbon tax effects on the poor: a SAM-based approach

NASA Astrophysics Data System (ADS)

Chapa, Joana; Ortega, Araceli

2017-09-01

A SAM-based price model for Mexico is developed in order to assess the effects of the carbon tax, which was part of the fiscal reform approved in 2014. The model is formulated based on a social accounting matrix (SAM) that distinguishes households by the official poverty condition and geographical area. The main results are that the sector that includes coke, refined petroleum and nuclear fuel shows the highest price increase due to the direct impact of the carbon tax; in addition, air transport and inland transport are the most affected sectors, in an indirect manner, because both employ inputs from the former sector. Also, it is found that welfare diminishes more in the rural strata than in the urban one. In the urban area, the carbon tax is regressive: the negative impact of carbon tax on family welfare is greater on the poorest families.

Farmworkers in Rural America, 1971-1972: Part 5B, Appendix. Hearings Before the Subcommittee on Migratory Labor of the Committee on Labor and Public Welfare, United States Senate, 92d Congress, 1st and 2d Sessions.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Labor and Public Welfare.

This appendix consists of articles and publications included in the subcommittee's hearings on farmworkers in rural America. Among these are: (1) excerpts from "The People Left Behind"; (2) "A Bountiful Tax Harvest" (reprint from the "Texas Law Review", December 1969); (3) "Farm Losses Under the Tax Reform Act of…

End Discriminatory State Taxes for Automobile Renters Act of 2013

THOMAS, 113th Congress

Rep. Cohen, Steve [D-TN-9

2013-06-27

House - 09/13/2013 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Tax reform and energy in the Philippines economy: A general equilibrium computation

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

Boyd, R.G.; Doroodian, K.; Udomvaech, P.

1994-12-31

This paper examines how energy tax cuts, offset with income tax increases, affect production, consumption, and total welfare in the Philippines economy. Our results show that energy tax cuts expand the energy and nonmetal mining sectors, but decrease output in the manufacturing, agricultural, and metal mining sectors. Consumption of all goods and services combined increases as the amount of energy tax reduction increases. Our welfare results, however, are mixed. While the welfare of the mid- and high-income levels increases, that of the lowest income level decreases. These results are robust with respect to changes in the elasticity of substitution inmore » energy production as well as the elasticity of substitution in consumer demand. From the standpoint of economic efficiency, a policy such as this would enhance growth and aggregate income. From an equity standpoint, however, this policy is highly regressive in spite of the fact that the richest households pay proportionately more to finance the energy tax reduction. 18 refs., 10 tabs.« less

The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

PubMed

Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

2015-07-01

The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities. Project HOPE—The People-to-People Health Foundation, Inc.

Reform towards National Health Insurance in Malaysia: the equity implications.

PubMed

Yu, Chai Ping; Whynes, David K; Sach, Tracey H

2011-05-01

This paper assesses the potential equity impact of Malaysia's projected reform of its current tax financed system towards National Health Insurance (NHI). The Kakwani's progressivity index was used to assess the equity consequences of the new NHI system (with flat rate NHI scheme) compared to the current tax financed system. It was also used to model a proposed system (with a progressive NHI scheme) that can generate the same amount of funding more equitably. The new NHI system would be less equitable than the current tax financed system, as evident from the reduction of Kakwani's index to 0.168 from 0.217. The new flat rate NHI scheme, if implemented, would reduce the progressivity of the health finance system because it is a less progressive finance source than that of general government revenue. We proposed a system with a progressive NHI scheme that generates the same amount of funding whilst preserving the equity at the Kakwani's progressivity index of 0.213. A NHI system with a progressive NHI scheme is proposed to be implemented to raise health funding whilst preserving the equity in health care financing. Copyright © 2010 Elsevier Ireland Ltd. All rights reserved.

Protecting Honest, Everyday Americans from Senseless And Needless Taxes (PHEASANT) Act of 2013

THOMAS, 113th Congress

Rep. Graves, Sam [R-MO-6

2013-06-13

House - 07/15/2013 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Managing bond proceeds improves financial performance.

PubMed

Mates, W J

1989-04-01

Healthcare organizations must actively manage tax-exempt bond proceeds after they are initially invested at the time of financing or refinancing. The Tax Reform Act of 1986 imposes serious penalties on issuers who fail to comply with its complex requirements. An active program of bond proceeds management enables organizations to avoid this pitfall and take advantage of legal investment opportunities. Such a program must start with a set of clear guidelines on permitted investments, target rates of return, acceptable levels of risk, and liquidity requirements.

Health Reform and the Constitutionality of the Individual Mandate

PubMed Central

Lee, Jeffrey J.; Kelly, Deena; McHugh, Matthew D.

2012-01-01

The Patient Protection and Affordable Care Act (ACA) of 2010 is landmark legislation designed to expand access to health care for virtually all legal U.S. residents. A vital but controversial provision of the ACA requires individuals to maintain health insurance coverage or face a tax penalty—the individual mandate. We examine the constitutionality of the individual mandate by analyzing relevant court decisions. A critical issue has been defining the “activities” Congress is authorized to regulate. Some judges determined that the mandate was constitutional because the decision to go without health insurance, that is, to self-insure, is an activity with substantial economic effects within the overall scheme of the ACA. Opponents suggest that Congress overstepped its authority by regulating “inactivity,” that is, compelling people to purchase insurance when they otherwise would not. The U.S. Supreme Court is set to review the issues and the final ruling will shape the effectiveness of health reform. PMID:22454219

Financing Higher Education after Tax Reform.

ERIC Educational Resources Information Center

Anderson, Richard E.; Meyerson, Joel W.

1987-01-01

Capital finance, once limited to financing physical plant, today includes all assets and aspects of institutional life. It now encompasses a wide range of approaches and techniques including pooled debt, capital leases, futures contracts, equity investments, and research partnerships. (MLW)

School Finance. Trends and Issues.

ERIC Educational Resources Information Center

Hadderman, Margaret, Comp.

During the past several years, policymakers and practitioners have concentrated their energies on resolving equity/adequacy issues, reforming school tax structures, improving schools' efficiency and cost-effectiveness, developing school-based accountability, and exploring alternative cost-cutting and fundraising strategies. Total expenditures for…

The Importance of Preserving Tax-Preferred Status for Employer-Sponsored Health and Retirement Plans.

PubMed

Fildes, Annette Guarisco

The future of employer-sponsored health and retirement plans may be at risk. For years, employers have struggled to maintain and pay for these plans despite the increasing compliance and financial burdens imposed by legislative and regulatory action. Now, as Congress begins to lay the foundation for comprehensive tax reform, the need to raise federal revenue may trump the continuation of the tax preferences for employer-provided health and retirement benefits. Recent actions illustrate that the drive for federal revenue may not be sufficiently tempered by the potential negative impact on employers and employees who must bear the brunt of these revenue-induced changes. This article considers the erosion of protections offered by the Employee Retirement Income Security Act (ERISA) and the importance of maintaining the tax treatment of employer-provided benefits.

The outer limits of the welfare state: discrimination, racism and their effect on human services.

PubMed

Wershow, H J

The European social democracies have been more generous than the United States in social provision, including services to aged. The momentum of provision has slowed down in recent years. We suggest that prosperity which has led to use of foreign laborers in menial jobs has caused this slow down. The dynamics are similar to the historical U.S. use of "non-100% Americans" as our menial workers. Changes in social policy strategies are needed: 1) universal provision, rather than programs aimed at minorities, is needed to enlist support of stable working and middle classes; 2) tax reforms, which lower progressive income-tax structures for middle incomes, and value-added tax, may be necessary to overcome anti-tax ideologies; 3) clear priorities as to most necessary services must be established by the gerontological community.

Human Rights and the Political Economy of Universal Health Care: Designing Equitable Financing.

PubMed

Rudiger, Anja

2016-12-01

Health system financing is a critical factor in securing universal health care and achieving equity in access and payment. The human rights framework offers valuable guidance for designing a financing strategy that meets these goals. This article presents a rights-based approach to health care financing developed by the human right to health care movement in the United States. Grounded in a human rights analysis of private, market-based health insurance, advocates make the case for public financing through progressive taxation. Financing mechanisms are measured against the twin goals of guaranteeing access to care and advancing economic equity. The added focus on the redistributive potential of health care financing recasts health reform as an economic policy intervention that can help fulfill broader economic and social rights obligations. Based on a review of recent universal health care reform efforts in the state of Vermont, this article reports on a rights-based public financing plan and model, which includes a new business tax directed against wage disparities. The modeling results suggest that a health system financed through equitable taxation could produce significant redistributive effects, thus increasing economic equity while generating sufficient funds to provide comprehensive health care as a universal public good.

Who Should America Welcome?

ERIC Educational Resources Information Center

Moore, Stephen

1990-01-01

Discusses the limitations of the 1965 Immigration and Nationality Act, and reviews the national and regional impact of immigration on the labor market and taxes and public services, and successful immigrant assimilation. Argues for reform of immigration policy based on a profamily, progrowth policy. (FMW)

Tax reform options: promoting retirement security.

PubMed

VanDerhei, Jack

2011-11-01

TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future retirement income security is whether a worker has access to a retirement plan at work. EBRI has found that voluntary enrollment in 401(k) plans under the current set of tax incentives has the potential to generate a sum that, when combined with Social Security benefits, would replace a sizeable portion of a worker's preretirement income, and that auto-enrollment could produce even larger retirement accumulations. POTENTIAL INCREASE OF AMERICANS FACING INADEQUATE RETIREMENT INCOME: The potential increase of at-risk percentages resulting from (1) employer modifications to existing plans, and (2) a substantial portion of low-income households decreasing or eliminating future contributions to savings plans as a reaction to the proposed elimination of the exclusion of employee contributions for retirement savings plans from taxable income, needs to be analyzed carefully when considering the overall impact of proposals to change existing tax incentives for retirement savings.

The Danish tax on saturated fat: why it did not survive.

PubMed

Vallgårda, S; Holm, L; Jensen, J D

2015-02-01

Health promoters have repeatedly proposed using economic policy tools, taxes and subsidies, as a means of changing consumer behaviour. As the first country in the world, Denmark introduced a tax on saturated fat in 2011. It was repealed in 2012. In this paper, we present arguments and themes involved in the debates surrounding the introduction and the repeal. An analysis of parliamentary debates, expert reports and media coverage; key informant interviews; and a review of studies about the effects of the tax on consumer behaviour. A tax on saturated fat had been suggested by two expert committees and was introduced with a majority in parliament, as a part of a larger economic reform package. Many actors, including representatives from the food industry and nutrition researchers, opposed the tax both before and after its introduction, claiming that it harmed the economy and had no positive influence on health, rather the contrary. Few policy actors defended the tax. Public health had a prominent role in the politicians' arguments for introducing the tax but was barely mentioned in the debate about the repeal. Shortly after the repeal of the tax, research was published showing that consumption of saturated fat had declined in Denmark. The analysis indicates that the Danish tax on fat was introduced mainly to increase public revenue. As the tax had no strong proponents and many influential adversaries, it was repealed. New research indicates that the tax was effective in changing consumer behaviour.

What social workers need to know about the earned income tax credit.

PubMed

Beverly, Sondra G

2002-07-01

Over the past decade, the federal earned income tax credit (EITC) has become the largest antipoverty program in the United States. For the 2002 tax year, working families with children can receive as much as $4,140 in EITC benefits. Although families may arrange to receive benefits throughout the year (through their paychecks), most receive a lump sum after filing federal income taxes. Research suggests that many families use the credit to purchase big-ticket items, to move, to pay for educational expenses, or to set aside savings. Thus, the credit may promote long-term household development as well as help families with basic expenses. Research also suggests that EITC encourages work among single-parent families, an outcome that is consistent with one goal of welfare reform. Social workers can be involved in outreach efforts that help low-income workers claim EITC benefits and inform them about advance-payment options. Social workers can also support efforts to increase EITC benefits for larger families and link tax refunds to saving programs.

Adjusting export tax rebates to reduce the environmental impacts of trade: Lessons from China.

PubMed

Song, Peng; Mao, Xianqiang; Corsetti, Gabriel

2015-09-15

Export tax rebates are an important policy instrument for stimulating exports, which many developing countries make use of. However, excessive export tax rebates and inappropriate structural arrangements can lead to over-production in highly polluting industries and cause the environment to deteriorate. This paper, taking China as the study case, tests and verifies the statistical significance of the causal relationship between export tax rebates and pollution emissions. With a computable general equilibrium modeling, the current study further analyzes the effectiveness of export tax rebate adjustments aimed at alleviating environmental pressure for different time periods. It is found that before 2003, export tax rebates primarily promoted exports and boosted foreign exchange reserves, and highly polluting sectors enjoyed above-average export tax rebates, which led to increased pollution emissions. Between 2003 and 2010, the export tax rebate system was reformed to reduce support for the highly polluting export sectors, which led to decreases in emissions. Canceling export tax rebates for highly polluting sectors is shown to be the most favorable policy choice for improving the environmental performance of China's international trade. This study can serve as reference for other developing countries which similarly rely on export tax rebates, so that they can adjust their policies so as to combine economic growth with pollution control. Copyright © 2015 Elsevier Ltd. All rights reserved.

Public money and human purpose: The future of taxes

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

Roodman, D.M.

1995-09-01

Most countries use taxes and subsidies that undermine the well-being of both the taxpayers and the environment. But there are some positive-and now proven alternatives. One of the most powerfull tools that a government can use to guide its economy is its tax code. What politicians often overlook is that even though taxes are inevitable distortionary ones are not. In fact some taxes do no harm to the economy and other such as pollution taxes actually help it to work better. However there is a chronic tendency to undertax destructive activities such as pollution and resource depletion activities which canmore » threaten long term economic security. By making environmental destruction cheap or even free governments let people and businesses ignore the costs they imposed on others and on the future. This article explores the possibilities of turning today`s taxing philosophy and subsidizing priorities completely around. To shore up economic security and brake economic decline good activities need to be taxed less. To preserve the environmental viability of modern economies over the long term, bad activities need to be taxed more. The topics discussed include the following: What should Tax codes do: (1) shift from taxing income and sales to taxing exploitation or resources, when that exploitation generates windfall profits; (2) Calibrate the new taxes so polluters and depleters will feel the costs of the harm they do others of their own and future generations; (3) shape the tax code to help people participate and survive in the modern economy; What Will Fiscal Reform Do To Businesses? 2 tabs.« less

DO EMPLOYER PENSION CONTRIBUTIONS REFLECT EMPLOYEE PREFERENCES? EVIDENCE FROM A RETIREMENT SAVINGS REFORM IN DENMARK

PubMed Central

Fadlon, Itzik; Laird, Jessica

2016-01-01

This paper studies how firms set contributions to employer-provided 401(k)-type pension plans. Using a reform that decreased the subsidy to contributions to capital pension accounts for Danish workers in the top income tax bracket, we provide strong evidence that employers’ contributions are based on their employees’ savings preferences. We find an immediate decrease in employer contributions to capital accounts, whose magnitude increased in the share of employees directly affected by the reform. This response was large relative to average employee responses within private IRA-type plans and was accompanied by a similar-magnitude shift of employer contributions to annuity accounts. PMID:27917259

26 CFR 1.401(a)(26)-9 - Effective dates and transition rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., 1996, or 90 days after the opening of the first legislative session beginning on or after January 1... general. Pursuant to section 1112(e)(3) of the Tax Reform Act of 1986 (TRA '86), if certain conditions are...

26 CFR 1.401(a)(26)-9 - Effective dates and transition rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... later of January 1, 1996, or 90 days after the opening of the first legislative session beginning on or... general. Pursuant to section 1112(e)(3) of the Tax Reform Act of 1986 (TRA '86), if certain conditions are...

26 CFR 1.401(a)(26)-9 - Effective dates and transition rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... later of January 1, 1996, or 90 days after the opening of the first legislative session beginning on or... general. Pursuant to section 1112(e)(3) of the Tax Reform Act of 1986 (TRA '86), if certain conditions are...

26 CFR 1.401(a)(26)-9 - Effective dates and transition rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... later of January 1, 1996, or 90 days after the opening of the first legislative session beginning on or... general. Pursuant to section 1112(e)(3) of the Tax Reform Act of 1986 (TRA '86), if certain conditions are...

26 CFR 1.401(a)(26)-9 - Effective dates and transition rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... later of January 1, 1996, or 90 days after the opening of the first legislative session beginning on or... general. Pursuant to section 1112(e)(3) of the Tax Reform Act of 1986 (TRA '86), if certain conditions are...

Savvy Money Management Can Soothe the Sting of the Arbitrage Rebate.

ERIC Educational Resources Information Center

Resnick, Michael A.

1988-01-01

For school systems, the Tax Reform Act of 1986 increased the relative cost of borrowing and put greater limits on investment opportunities. Offers tips to help school boards ask the right questions to take advantage of all possible opportunities. (MLF)

Department of Education's Student Loan Programs: Are Tax Dollars at Risk? Hearing before the Subcommittee on Criminal Justice, Drug Policy, and Human Resources of the Committee on Government Reform. House of Representatives, One Hundred Sixth Congress, First Session.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. House Committee on Government Reform.

This hearing was held to consider whether the student loan programs of the Department of Education place tax dollars at risk. In his opening remarks, Representative John L. Mica (Florida) pointed out that for nearly 10 years, the U.S. General Accounting Office has labeled these programs as a high risk for fraud, waste, abuse, and mismanagement. In…

The Spanish tobacco tax loopholes and their consequences.

PubMed

López-Nicolás, Ángel; Cobacho, María Belén; Fernández, Esteve

2013-05-01

The Spanish government has strengthened tobacco control policies since 2005, including changes in tobacco taxes. Because these changes have targeted cigarettes mainly, the tobacco industry has marketed cheaper alternative tobacco products, offering smokers the possibility to downtrade. This paper traces the evolution of patterns of demand for cigarettes and other tobacco products in Spain over the period 2005-2011 in order to assess the impact of such tax loopholes. The authors use data on tobacco products prices and sales as well as changes in the structure and levels of tobacco taxes to relate tax changes to price changes and subsequent market share changes. Tax reforms have lifted the bottom end of the cigarette price distribution, but the industry has been successful in marketing fine-cut tobacco at cheap prices. There have been partial attempts to correct this asymmetric tax treatment, but these have not avoided a remarkable increase in the market share of fine-cut tobacco. The absence of a minimum tax on quantity for the rest of tobacco products allows the industry to place them as potential future downtrading vehicles. In order to address public health objectives, tax policies should aim to equalise the cost of smoking across different tobacco products. Otherwise the tobacco industry can exploit tax loopholes to market cheap alternatives to cigarettes. This requires all tobacco products to bear a minimum tax on quantity, whose levels need to be adjusted in order to reflect the equivalence between different forms of smoking.

Health-financing reforms in southeast Asia: challenges in achieving universal coverage.

PubMed

Tangcharoensathien, Viroj; Patcharanarumol, Walaiporn; Ir, Por; Aljunid, Syed Mohamed; Mukti, Ali Ghufron; Akkhavong, Kongsap; Banzon, Eduardo; Huong, Dang Boi; Thabrany, Hasbullah; Mills, Anne

2011-03-05

In this sixth paper of the Series, we review health-financing reforms in seven countries in southeast Asia that have sought to reduce dependence on out-of-pocket payments, increase pooled health finance, and expand service use as steps towards universal coverage. Laos and Cambodia, both resource-poor countries, have mostly relied on donor-supported health equity funds to reach the poor, and reliable funding and appropriate identification of the eligible poor are two major challenges for nationwide expansion. For Thailand, the Philippines, Indonesia, and Vietnam, social health insurance financed by payroll tax is commonly used for formal sector employees (excluding Malaysia), with varying outcomes in terms of financial protection. Alternative payment methods have different implications for provider behaviour and financial protection. Two alternative approaches for financial protection of the non-poor outside the formal sector have emerged-contributory arrangements and tax-financed schemes-with different abilities to achieve high population coverage rapidly. Fiscal space and mobilisation of payroll contributions are both important in accelerating financial protection. Expanding coverage of good-quality services and ensuring adequate human resources are also important to achieve universal coverage. As health-financing reform is complex, institutional capacity to generate evidence and inform policy is essential and should be strengthened. Copyright © 2011 Elsevier Ltd. All rights reserved.

26 CFR 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... amount had been distributed, and the opening balance in the IRA does not exceed the amount of the... with the Tax Reform Act of 1986 and related provisions, as permitted in other administrative guidance...

Women's Issues Are Economic Issues.

ERIC Educational Resources Information Center

Schroeder, Patricia

1983-01-01

Faulty laws, unfair practices, and years of tradition in the workplace keep women from economic equality. The Economic Equity Act proposed by Congress will address inequalities in tax and retirement matters, the need for better dependent care, nondiscrimination in insurance, regulatory reform, and child support enforcement. (IS)

Trustees--Power and Sanity in the 1980s.

ERIC Educational Resources Information Center

Ingram, Richard T.

1980-01-01

The role of college lay governing boards in the 1980s is addressed. Focus is on trustees' responsibilities with respect to litigation, government regulation, private gifts and tax reform, academic tenure, faculty unions, interinstitutional cooperation, deferred maintenance of college buildings, accreditation, and public image. (JMD)

77 FR 73117 - Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2014

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-07

...This proposed rule provides further detail and parameters related to: the risk adjustment, reinsurance, and risk corridors programs; cost-sharing reductions; user fees for a Federally- facilitated Exchange; advance payments of the premium tax credit; a Federally-facilitated Small Business Health Option Program; and the medical loss ratio program. The cost-sharing reductions and advanced payments of the premium tax credit, combined with new insurance market reforms, will significantly increase the number of individuals with health insurance coverage, particularly in the individual market. The premium stabilization programs--risk adjustment, reinsurance, and risk corridors--will protect against adverse selection in the newly enrolled population. These programs, in combination with the medical loss ratio program and market reforms extending guaranteed availability (also known as guaranteed issue) protections and prohibiting the use of factors such as health status, medical history, gender, and industry of employment to set premium rates, will help to ensure that every American has access to high-quality, affordable health insurance.

78 FR 15409 - Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2014

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-11

...This final rule provides detail and parameters related to: the risk adjustment, reinsurance, and risk corridors programs; cost-sharing reductions; user fees for Federally-facilitated Exchanges; advance payments of the premium tax credit; the Federally-facilitated Small Business Health Option Program; and the medical loss ratio program. Cost-sharing reductions and advance payments of the premium tax credit, combined with new insurance market reforms, are expected to significantly increase the number of individuals with health insurance coverage, particularly in the individual market. In addition, we expect the premium stabilization programs--risk adjustment, reinsurance, and risk corridors--to protect against the effects of adverse selection. These programs, in combination with the medical loss ratio program and market reforms extending guaranteed availability (also known as guaranteed issue) and prohibiting the use of factors such as health status, medical history, gender, and industry of employment to set premium rates, will help to ensure that every American has access to high-quality, affordable health insurance.

Big bang health care reform--does it work?: the case of Britain's 1991 National Health Service reforms.

PubMed

Klein, R

1995-01-01

The costs and benefits are examined of one of the very few examples of a government driving through health care reform in the face of near unanimous opposition: Britain's 1991 reforms of the National Health Service (NHS), which sought to inject the dynamics of a market into the framework of a universal, tax-financed service. The political costs to the government have been high. The public continues to see the NHS through the eyes of disgruntled doctors and nurses. The benefits, measured in efficiency gains or service improvements, are as yet difficult to establish. However, the NHS has changed in key respects. The balance has shifted from hospital specialists to general practitioners and from providers to purchasers, with increasing emphasis on professional accountability and consumerism. But the NHS continues to evolve as it strives to resolve the tensions implicit in the reforms, and the only certainty is that no future government can return to the pre-1991 situation.

26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

Code of Federal Regulations, 2011 CFR

2011-04-01

... reading room of the donee organization's library. (i) The total amount claimed as a deduction for the... name of the donee, the gift is completed on the date the stock is transferred on the books of the...

An Echo, Not a Choice.

ERIC Educational Resources Information Center

Dewey, Douglas D.

1996-01-01

Discusses why government school vouchers actually represent a setback to school reform and only contribute to diminishing school autonomy and distinctiveness. Argues use of a privately funded voucher system or precollege scholarship approach as feasible alternatives for educating low-income children. Alternatives include the need for tax relief,…

Is the "alcopops" tax working? Probably yes but there is a bigger picture.

PubMed

Skov, Steven J; Chikritzhs, Tanya N; Kypri, Kypros; Miller, Peter G; Hall, Wayne D; Daube, Michael M; Moodie, A Rob

2011-07-18

The Australian Government's decision to raise taxes on ready-to-drink spirit-based beverages (RTDs; "alcopops") in 2008 caused great controversy. Interest groups have selectively cited evidence to support their points of view. The alcohol industry cited Victorian data from the Australian Secondary Students' Alcohol and Drug Survey (ASSADS) as evidence that the tax had failed, but closer examination of the data suggests that fewer students are drinking, and fewer are drinking at risky or high-risk levels. Excise data from the first full year after the tax came into effect showed a more than 30% reduction in RTD sales and a 1.5% reduction in total pure alcohol sold in Australia. Although understanding the impact of the alcopops tax will require critical analysis of a range of evidence, sales and ASSADS data suggest that the tax has resulted in reduced consumption of RTDs and total alcohol. The most effective and cost-effective measures for reducing consumption and harm are a comprehensive graduated volumetric alcohol taxation system, a minimum price per standard drink, and special measures for particular products that may cause disproportionate harm. While welcoming the alcopops tax, public health advocates have consistently argued for a comprehensive package of reform that covers pricing, availability and promotion of alcohol, as well as education and treatment services.

Contraception and abortion coverage: What do primary care physicians think?

PubMed

Chuang, Cynthia H; Martenis, Melissa E; Parisi, Sara M; Delano, Rachel E; Sobota, Mindy; Nothnagle, Melissa; Schwarz, Eleanor Bimla

2012-08-01

Insurance coverage for family planning services has been a highly controversial element of the US health care reform debate. Whether primary care providers (PCPs) support public and private health insurance coverage for family planning services is unknown. PCPs in three states were surveyed regarding their opinions on health plan coverage and tax dollar use for contraception and abortion services. Almost all PCPs supported health plan coverage for contraception (96%) and use of tax dollars to cover contraception for low-income women (94%). A smaller majority supported health plan coverage for abortions (61%) and use of tax dollars to cover abortions for low-income women (63%). In adjusted models, support of health plan coverage for abortions was associated with female gender and internal medicine specialty, and support of using tax dollars for abortions for low-income women was associated with older age and internal medicine specialty. The majority of PCPs support health insurance coverage of contraception and abortion, as well as tax dollar subsidization of contraception and abortion services for low-income women. Copyright © 2012 Elsevier Inc. All rights reserved.

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

Thomas, C.E.; Kuhn, I.F. Jr.

The fuel cell electric vehicle (FCEV) is undoubtedly the only option that can meet both the California zero emission vehicle (ZEV) standard and the President`s goal of tripling automobile efficiency without sacrificing performance in a standard 5-passenger vehicle. The three major automobile companies are designing and developing FCEVs powered directly by hydrogen under cost-shared contracts with the Department of Energy. Once developed, these vehicles will need a reliable and inexpensive source of hydrogen. Steam reforming of natural gas would produce the least expensive hydrogen, but funding may not be sufficient initially to build both large steam reforming plants and themore » transportation infrastructure necessary to deliver that hydrogen to geographically scattered FCEV fleets or individual drivers. This analysis evaluates the economic feasibility of using small scale water electrolysis to provide widely dispersed but cost-effective hydrogen for early FCEV demonstrations. We estimate the cost of manufacturing a complete electrolysis system in large quantities, including compression and storage, and show that electrolytic hydrogen could be cost competitive with fully taxed gasoline, using existing residential off-peak electricity rates.« less

26 CFR 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Plan O informing Employee A that an amount had been distributed, and the opening balance in the IRA... amendments must be made to comply with the Tax Reform Act of 1986 and related provisions, as permitted in...

26 CFR 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Plan O informing Employee A that an amount had been distributed, and the opening balance in the IRA... amendments must be made to comply with the Tax Reform Act of 1986 and related provisions, as permitted in...

26 CFR 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Plan O informing Employee A that an amount had been distributed, and the opening balance in the IRA... amendments must be made to comply with the Tax Reform Act of 1986 and related provisions, as permitted in...

26 CFR 1.904-7 - Transition rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... limitation income) (prior to their amendment by the Tax Reform Act of 1986 (the Act)) after application of... pools shall constitute the opening balance of the noncontrolled section 902 corporation's pools of post...-through pools shall constitute the opening balance of the look-through pools of post-1986 undistributed...

26 CFR 1.904-7 - Transition rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... limitation income) (prior to their amendment by the Tax Reform Act of 1986 (the Act)) after application of... pools shall constitute the opening balance of the noncontrolled section 902 corporation's pools of post...-through pools shall constitute the opening balance of the look-through pools of post-1986 undistributed...

26 CFR 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Plan O informing Employee A that an amount had been distributed, and the opening balance in the IRA... amendments must be made to comply with the Tax Reform Act of 1986 and related provisions, as permitted in...

26 CFR 1.904-7 - Transition rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... limitation income) (prior to their amendment by the Tax Reform Act of 1986 (the Act)) after application of... pools shall constitute the opening balance of the noncontrolled section 902 corporation's pools of post...-through pools shall constitute the opening balance of the look-through pools of post-1986 undistributed...

26 CFR 1.904-7 - Transition rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... limitation income) (prior to their amendment by the Tax Reform Act of 1986 (the Act)) after application of... pools shall constitute the opening balance of the noncontrolled section 902 corporation's pools of post...-through pools shall constitute the opening balance of the look-through pools of post-1986 undistributed...

Prospects for College and University Fund Raising.

ERIC Educational Resources Information Center

Hoeflich, M. H.

1987-01-01

Changes in fund raising because of the implementation of the 1986 Tax Reform Act are discussed. The impact on individual and corporate donors is described. Universities and colleges must increase their efforts on the state level to assure themselves a fair share of any windfall revenues and bond-issuance authority. (MLW)

University Endowment Reform: A Dialogue

ERIC Educational Resources Information Center

Miller, Charles; Munson, Lynne

2008-01-01

In late September 2007, the issue of wealthy university endowments became front page news. Members of the Senate Finance Committee, most notably Sen. Charles Grassley (R-IA), questioned why some endowments were amassing vast amounts of tax-subsidized wealth while simultaneously raising tuition on average families to greater and greater levels. The…

Review of Issues Facing Congress. News from Capitol Hill.

ERIC Educational Resources Information Center

Heinz, Ann Simeo

2001-01-01

Discusses various topics that have faced the 107th U.S. Congress, such as tax cuts, judicial appointments, domestic issues, patients' bill of rights, stem cell research, election law, and campaign finance reform. Includes information on U.S. Senate and federal judicial appointments. Provides ideas for student learning activities. (CMK)

How To Pay for Your Children's College Education.

ERIC Educational Resources Information Center

Krefetz, Gerald

Financial planning strategies for families who expect to pay most of their children's college costs are offered. Information on changes mandated by the 1986 Tax Reform Act is provided. Topics include: closing the gap between higher education and family savings; assessing the financial risks and rewards of investments; gifts; understanding the…

26 CFR 20.2056A-0 - Table of contents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... general. (2) Judicial reformations. (3) Tolling of statutory assessment period. (b) Nontrust marital... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES... contents. This section lists the captions that appear in the final regulations under §§ 20.2056A-1 through...

26 CFR 20.2056A-0 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... general. (2) Judicial reformations. (3) Tolling of statutory assessment period. (b) Nontrust marital... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES... contents. This section lists the captions that appear in the final regulations under §§ 20.2056A-1 through...

Analysing oil-production subsidies

NASA Astrophysics Data System (ADS)

Steenblik, Ronald

2017-11-01

Understanding how subsidies affect fossil-fuel investment returns and production is crucial to commencing new reforms. New analysis on the impact of subsidies on US crude-oil producers finds that, at recent oil prices of around US50 per barrel, tax preferences and other subsidies push nearly half of new oil investments into profitability.

Class, Bureaucracy, and Schools: The Illusion of Educational Change in America.

ERIC Educational Resources Information Center

Katz, Michael B.

Despite periodic reform movements, the American educational system has remained essentially unchanged since about 1885, when it was established as "universal, tax-supported, free, bureaucratically organized, class-biased, and racist." Bureaucracy emerged as the dominant structure because it is the most practical method of keeping the lower orders…

What happens to the employment of disabled individuals when all financial disincentives to work are abolished?

PubMed

Vall Castelló, Judit

2017-09-01

Policymakers and organizations representing people with disabilities have highlighted the importance of promoting the employment prospects of disabled individuals as a determinant to ensure their broader integration into the society. Policy reforms that attempt to incentivise disabled individuals to work typically involve reduced financial punishments for earning above a predetermined threshold (substantial gainful activity). This paper exploits a Spanish reform that entirely eliminated any disincentives for disabled individuals to work. Partially disabled individuals in Spain are subject to income taxation in all regions except in the province of Bizkaia. Before 2007, partially disabled individuals in Bizkaia were exempt from income taxation if they did not work. In December 2006, a new law was passed in Bizkaia that distinguished between individuals aged 55 or younger, who were no longer tax-exempt, and those who were older than 55 years, who continued to be tax-exempt if they did not work. I exploit this change in the legislation and employ both a difference-in-difference strategy comparing the employment outcomes of disabled young men across provinces and time as well as a triple difference model with disabled men older than 55 years, who are unaffected by the policy. My results show that the reform increased the probability of working by 6.5 percentage points for disabled men aged 55 or younger. Copyright © 2017 John Wiley & Sons, Ltd.

Tax-exempt hospitals and community benefit: new directions in policy and practice.

PubMed

Rubin, Daniel B; Singh, Simone R; Young, Gary J

2015-03-18

The current community benefit standard for nonprofit hospital tax exemption has been the subject of mounting criticism. Many different constituencies have advanced the view that in its present form it fails to ensure that nonprofit hospitals provide adequate benefits to their communities in exchange for their tax exemption. In contrast, hospitals have often expressed the concern that the community benefit standard in its current form is vague and therefore difficult to comply with. Various suggestions have been made regarding how the existing community benefit standard could be improved or even replaced. In this article, we first discuss the historical and legal development of the community benefit standard. We then present the key controversies that have emerged in recent years and the policy responses attempted thus far. Finally, we evaluate possible future policy directions, which reform efforts could follow.

26 CFR 1.9006 - Statutory provisions; Tax Reform Act of 1969.

Code of Federal Regulations, 2010 CFR

2010-04-01

... is attributable to the amendments made by this Act, shall be assessed or collected for any period... reason of the amendments made by this Act, such amount or additional amount shall be paid ratably on or before each of the remaining installment dates for the taxable year beginning with the first installment...

Managing Reform with a Contracting Resource Base: A Persistent Administrative Dilemma.

ERIC Educational Resources Information Center

Bond, Richard; Giles, Corrie

Canadian education has traditionally been financed by two major sources: (1) transfer payments from the federal government to the provinces; and (2) residential and business property tax revenues levied by municipalities. The Canadian federal government has recently announced a planned cut of 750 million dollars a year for 3 years in transfer…

Gaining Equalization Leverage by Diverting Property Tax Revenues to the State Basic Aid Fund.

ERIC Educational Resources Information Center

Gensemer, Bruce L.

Under Ohio's existing educational finance plan, the power of school districts to purchase the educational resources commensurate with each district's educational needs is far from equal. Consideration of four specific potential reforms, separately and in combination, indicates that greater equity can be obtained. If Ohio is to avoid substantial…

Voluntarism, Tax Reform, and Higher Education.

ERIC Educational Resources Information Center

Council for Financial Aid to Education, New York, NY.

Voluntary initiative and voluntary support have been of fundamental importance in the establishment and development of the system of higher education in the U.S. Much of the superior quality of higher education is due to its diversity and its freedom from outside control. Voluntary financial support is one of the vital factors responsible for the…

76 FR 65741 - Customs Brokers User Fee Payment for 2012

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-24

... DEPARTMENT OF HOMELAND SECURITY Customs and Border Protection Customs Brokers User Fee Payment for... 2012 in accordance with the Tax Reform Act of 1986. DATES: Payment of the 2012 Customs Broker User Fee..., an annual user fee of $138 is to be assessed for each customs broker permit and national permit held...

76 FR 1626 - Customs Brokers User Fee Payment for 2011

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-11

... DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection Customs Brokers User Fee... in accordance with the Tax Reform Act of 1986. DATES: Payment of the 2011 Customs Broker User Fee is... annual user fee of $138 is to be assessed for each customs broker permit and national permit held by an...

How Escalating Education Spending Is Killing Crucial Reform. Backgrounder. No. 2739

ERIC Educational Resources Information Center

Burke, Lindsey M.

2012-01-01

In August 2012, the White House released the report "Investing in Our Future: Returning Teachers to the Classroom" to bolster President Obama's call for massive new education spending. The report suggests that, absent an enormous infusion of more tax dollars, the nation's public schools will lose teachers and programs, damaging American…

California's New School Finance Law.

ERIC Educational Resources Information Center

Lindman, Erick L.

Following a touch-and-go struggle in the California legislature, a school finance reform law, known as the Property Tax Relief Act of 1972, was passed. The contents of this act were affected in part by the California Supreme Court decision--Serrano vs Priest. The new law includes boosts in foundation programs, expressed in dollar amounts per pupil…

Problems and Alternatives in Housing Students: What a School Business Administrator Should Know.

ERIC Educational Resources Information Center

Earthman, Glen I.

1984-01-01

Reviews factors that could influence planning for the provision of educational facilities in the foreseeable future: new enrollment projections, the need to address deferred maintenance problems, recent educational reform efforts, the needs of new programs, recent tax limitation measures, court action, and new approaches to raising funds. (PGD)

Education, Welfare Reform and Psychological Well-Being: A Critical Psychology Perspective

ERIC Educational Resources Information Center

Winter, Laura Anne; Burman, Erica; Hanley, Terry; Kalambouka, Afroditi; Mccoy, Lauren

2016-01-01

There are established links between education and well-being, and between poverty and education. This article draws on interviews with parents of school-aged children impacted by a policy in the UK commonly referred to as the 'bedroom tax'. A critical psychology perspective to education is put forward, acknowledging the complex interrelationships…

78 FR 77140 - Customs Brokers User Fee Payment for 2014

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-20

... Payment for 2014 AGENCY: U.S. Customs and Border Protection, Department of Homeland Security. ACTION..., association, or corporation, is due by February 21, 2014. U.S. Customs and Border Protection announces this date of payment for 2014 in accordance with the Tax Reform Act of 1986. DATES: Payment of the 2014...

76 FR 23645 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-27

... special favorable valuation rules for valuing the gift of a personal residence trust. [[Page 23646... in the regulations, the trust will be treated as complying if a statement is attached to the gift tax return reporting the gift stating that a proceeding has been commenced to reform the instrument to comply...

26 CFR 1.141-15 - Effective dates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... that increases the amount of requirements covered by the contract by reason of a change in the method... section 1301 of the Tax Reform Act of 1986 (100 Stat. 2602); and (2)(i) The weighted average maturity of the refunding bonds is longer than— (A) The weighted average maturity of the refunded bonds; or (B) In...

A Conceptual Framework for Examining School Finance Reform Options for the State of Ohio.

ERIC Educational Resources Information Center

Monk, David H.; Theobald, Neil D.

2001-01-01

Interviews involving 58 Ohio stakeholders focused on detailing state K-12 education goals, identifying the current system's strengths and weaknesses, and discussing the financial/political viability of potential school funding strategies. Consensus emerged regarding the role of property taxes, local control, the foundation formula rationale, and…

Using Payroll Deduction to Shelter Individual Health Insurance from Income Tax

PubMed Central

Hall, Mark A; Hager, Christie L; Orentlicher, David

2011-01-01

Objective To assess the impact of state laws requiring or encouraging employers to establish “section 125” cafeteria plans that shelter employees' premium contributions from tax. Data Sources Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008–2009. Study Design Case studies were conducted in Indiana, Massachusetts, and Missouri—three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15–17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a “snowball” fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Findings Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Conclusions Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law. PMID:21054377

Where dentistry stands in light of health care reform.

PubMed

Collignon, B H

1994-01-01

The hot topic from Capitol Hill in Washington to Capitol Hill in Jefferson City is health care reform. President Clinton started the ball rolling during the campaign in 1992 by including health care reform in his platform. He continued the effort after his election by appointing his wife, Hillary, to chair a task force to present an outline for federal legislation. Since the package was presented to Congress, there has been much discussion, lobbying, and rumoring about the implications of health care reform and what it could mean to all of us as dentists. On the home front, Governor Carnahan has introduced legislation in Missouri to reform the health care system. This effort is known as the Missouri Health Assurance Plan (H.B. 1622). Missouri Dental Association members are vitally concerned about the impact of health care reform on their practice, their taxes, their relationship with their patients and employees, and on their ability to seek out health care services since each member is also a consumer of health care. This article represents answers to some of the questions being asked by MDA members in order that they might be more aware of the activities by the MDA, the ADA, and other levels of organized dentistry relating to health care reform.

The Tax Exclusion for Employer-Sponsored Insurance Is Not Regressive-But What Is It?

PubMed

White, Joseph

2017-08-01

Conventional wisdom says that the tax exclusion for employer-sponsored health insurance (ESI) is "regressive and therefore unfair." Yet, by the standard definition of regressive tax policy, the conventional view is almost certainly false. It confuses the absolute size of the tax exclusion with its proportional effect on income. The error results from paying attention only to the marginal tax rate applied to ESI benefits as a portion of income and ignoring the fact that benefits are normally a much larger share of income for people with lower wages. This article explains the difference and then considers other distributional effects of ESI. It suggests that ESI-for those who receive it-further redistributes toward those with lesser means or greater need. The most evident effect is by need, favoring employees with families over those without. Yet there is good reason to believe there is also a redistribution by income, with the package of wages plus benefits being less unequal than wages alone would be. Therefore reformers should be much more careful before criticizing either ESI or its subsidy through the tax code as "unfair," especially as the likelihood of enacting something better in the United States seems quite low. Copyright © 2017 by Duke University Press.

Assessment of bio-fuel options for solid oxide fuel cell applications

NASA Astrophysics Data System (ADS)

Lin, Jiefeng

Rising concerns of inadequate petroleum supply, volatile crude oil price, and adverse environmental impacts from using fossil fuels have spurred the United States to promote bio-fuel domestic production and develop advanced energy systems such as fuel cells. The present dissertation analyzed the bio-fuel applications in a solid oxide fuel cell-based auxiliary power unit from environmental, economic, and technological perspectives. Life cycle assessment integrated with thermodynamics was applied to evaluate the environmental impacts (e.g., greenhouse gas emission, fossil energy consumption) of producing bio-fuels from waste biomass. Landfill gas from municipal solid wastes and biodiesel from waste cooking oil are both suggested as the promising bio-fuel options. A nonlinear optimization model was developed with a multi-objective optimization technique to analyze the economic aspect of biodiesel-ethanol-diesel ternary blends used in transportation sectors and capture the dynamic variables affecting bio-fuel productions and applications (e.g., market disturbances, bio-fuel tax credit, policy changes, fuel specification, and technological innovation). A single-tube catalytic reformer with rhodium/ceria-zirconia catalyst was used for autothermal reformation of various heavy hydrocarbon fuels (e.g., diesel, biodiesel, biodiesel-diesel, and biodiesel-ethanol-diesel) to produce a hydrogen-rich stream reformates suitable for use in solid oxide fuel cell systems. A customized mixing chamber was designed and integrated with the reformer to overcome the technical challenges of heavy hydrocarbon reformation. A thermodynamic analysis, based on total Gibbs free energy minimization, was implemented to optimize the operating environment for the reformations of various fuels. This was complimented by experimental investigations of fuel autothermal reformation. 25% biodiesel blended with 10% ethanol and 65% diesel was determined to be viable fuel for use on a truck travelling with diesel engine and truck idling with fuel cell auxiliary power unit system. The customized nozzle used for fuel vaporization and mixing achieved homogenous atomization of input hydrocarbon fuels (e.g., diesel, biodiesel, diesel-biodiesel blend, and biodiesel-ethanol-diesel), and improved the performance of fuel catalytic reformation. Given the same operating condition (reforming temperature, total oxygen content, water input flow, and gas hourly space velocity), the hydrocarbon reforming performance follows the trend of diesel > biodiesel-ethanol-diesel > diesel-biodiesel blend > biodiesel (i.e., diesel catalytic reformation has the highest hydrogen production, lowest risk of carbon formation, and least possibility of hot spot occurrence). These results provide important new insight into the use of bio-fuels and bio-fuel blends as a primary fuel source for solid oxide fuel cell applications.

The impact of the individual mandate and Internal Revenue Service Form 990 Schedule H on community benefits from nonprofit hospitals.

PubMed

Principe, Kristine; Adams, E Kathleen; Maynard, Jenifer; Becker, Edmund R

2012-02-01

In response to a growing concern that nonprofit hospitals are not providing sufficient benefit to their communities in return for their tax-exempt status, the Internal Revenue Service (IRS) now requires nonprofit hospitals to formally document the extent of their community contributions. While the IRS is increasing financial scrutiny of nonprofit hospitals, many provisions in the recently passed historical health reform legislation will also have a significant impact on the provision of uncompensated care and other community benefits. We argue that health reform does not render the nonprofit organizational form obsolete. Rather, health reform should strengthen the nonprofit hospitals' ability to fulfill their missions by better targeting subsidies for uncompensated care and potentially increasing subsidized health services provision, many of which affect the public's health.

Energy Security and Climate Change Policy in the OECD: The Political Economy of Carbon-Energy Taxation

NASA Astrophysics Data System (ADS)

Lachapelle, Erick

Why do countries tax the same fuels at widely different rates, even among similarly situated countries in the global political economy? Given the potentially destabilizing effects of climate change, and the political and economic risks associated with a reliance on geographically concentrated, finite fossil fuels, International Organizations and economists of all political stripes have consistently called for increasing tax rates on fossil-based energy. Despite much enthusiasm among policy experts, however, politicians concerned with distributional consequences, economic performance and competitiveness impacts continue to be wary of raising taxes on carbon-based fuels. In this context, this thesis investigates the political economy of tax rates affecting the price of fossil fuels in advanced capitalist democracies. Through an examination of the political limits of government capacity to implement stricter carbon-energy policy, as well as the identification of the correlates of higher carbon-based energy taxes, it throws new light on the conditions under which carbon-energy tax reform becomes politically possible. Based on recent data collected from the OECD, EEA and IEA, I develop an estimate of the relative size of implicit carbon taxes across OECD member countries on six carbon-based fuels and across the household and industrial sectors. I exploit large cross-national differences in these carbon-energy tax rates in order to identify the correlates of, and constraints on, carbon-energy tax reform. Applying multiple regression analysis to both cross-section and time-series cross-sectional (TSCS) data, this thesis leverages considerable empirical evidence to demonstrate how and why electoral systems matter for energy and environmental tax policy outcomes. In particular, I find considerable empirical evidence to support the claim that systems of proportional representation (PR), in addition to the partisan preferences of the electorate, work together to explain differential rates of carbon-energy taxation. By opening up the ideological space to a broader spectrum of "green" parties, I argue that PR systems create a favourable institutional context within which higher rates of carbon-energy taxation become politically possible. After specifying a key causal mechanism within different types of electoral systems -- the seat-vote elasticity -- I argue further that, voters in disproportional systems actually have more leverage over politicians, and that an increase in environmental voting can have an impact on rates of carbon energy taxation, even in the absence of PR. While the accession to power of green political parties in PR systems is more likely to lead to higher rates of carbon energy taxation, voting for green parties in highly disproportional systems creates incentives for other parties to adopt "green" policies, leading to a similar outcome. In this way, the effect of green votes and green seats will have the opposite effect on policy according to the type of electoral system in use.

Implications of lessons learned from tobacco control for tanning bed reform.

PubMed

Sinclair, Craig; Makin, Jennifer K

2013-01-01

Tanning beds used according to the manufacturer's instructions expose the user to health risks, including melanoma and other skin cancers. Applying the MPOWER model (monitor, protect, offer alternatives, warn, enforce, and raise taxes), which has been used in tobacco control, to tanning bed reform could reduce the number of people at risk of diseases associated with tanning bed use. Among the tactics available to government are restricting the use of tanning beds by people under age 18 and those with fair skin, increasing the price of tanning bed services through taxation, licensing tanning bed operators, and banning unsupervised tanning bed operations.

Implications of Lessons Learned From Tobacco Control for Tanning Bed Reform

PubMed Central

Sinclair, Craig

2013-01-01

Tanning beds used according to the manufacturer’s instructions expose the user to health risks, including melanoma and other skin cancers. Applying the MPOWER model (monitor, protect, offer alternatives, warn, enforce, and raise taxes), which has been used in tobacco control, to tanning bed reform could reduce the number of people at risk of diseases associated with tanning bed use. Among the tactics available to government are restricting the use of tanning beds by people under age 18 and those with fair skin, increasing the price of tanning bed services through taxation, licensing tanning bed operators, and banning unsupervised tanning bed operations. PMID:23449282

Implications of health reform for the medical technology industry.

PubMed

Nexon, David; Ubl, Stephen J

2010-07-01

Health care reform will greatly affect the medical technology industry in both positive and negative ways. Expanded coverage is a modest benefit that will increase demand for products. But the medical device excise tax authorized by the Patient Protection and Affordable Care Act could have negative effects on research, profits, and investments. Moreover, limits on Medicare payments could reduce revenues. The largest long-term impact on medical technology will come from measures to improve quality and efficiency. These could improve the health care system and increase opportunities for medical technology, but inappropriate implementation could slow medical progress and limit patients' access to needed care.

From Here to Technology. How To Fund Hardware, Software, and More.

ERIC Educational Resources Information Center

Hunter, Barbara M.

Faced with shrinking state and local tax support and an increased demand for K-12 educational reform, school leaders must use creative means to find money to improve and deliver instruction and services to their schools. This handbook describes innovative strategies that school leaders have used to find scarce dollars for purchasing educational…

The Role of Earnings and Financial Risk in Distributional Analyses of Social Security Reform Measures

ERIC Educational Resources Information Center

Hungerford, Thomas L.

2006-01-01

The Social Security Trustees project that the Social Security program faces longterm financing difficulties. Several proposals that have been offered to shore-up the finances of the Social Security program would create individual retirement accounts funded with part of the payroll tax. The authors of many of these proposals claim that future…

26 CFR 7.57(d)-1 - Election with respect to straight line recovery of intangibles.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Tax Reform Act of 1976. Under this election taxpayers may use cost depletion to compute straight line... wells to which the election applies, cost depletion to compute straight line recovery of intangibles for... whether or not the taxpayer uses cost depletion in computing taxable income. (5) The election is made by a...

3 CFR 8957 - Proclamation 8957 of April 12, 2013. Pan American Day and Pan American Week, 2013

Code of Federal Regulations, 2014 CFR

2014-01-01

... the United States of America A Proclamation One hundred and twenty-three years ago, countries across... forerunner to the Organization of American States and a foundation for progress throughout the region. In the... microfinance, reform tax systems, eliminate barriers to investment, and forge clean energy and climate...

Dropout Prevention. The Progress of Education Reform, 2007. Volume 8, Number 1

ERIC Educational Resources Information Center

Dounay, Jennifer

2007-01-01

Improving high school graduation rates has in recent years become a growing concern to state and local policymakers for a number of reasons: the reduced economic opportunities and increased social costs for individuals without a high school diploma; the economic consequences, such as reduced tax revenues; and the need for more college graduates.…

26 CFR 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986.

Code of Federal Regulations, 2011 CFR

2011-04-01

... occurred 11-3-85 through 11-7-85 and which was declared a natural disaster area by the President of the... (other than a member of a religious order who has taken a vow of poverty as a member of such order), or a...

The Impact of Michigan's Finance Reform on Three Poor School Districts.

ERIC Educational Resources Information Center

Sielke, Catherine C.

In 1994, Michigan voters amended the state constitution to reduce schools' reliance on local property taxes for financial support. School districts were also divided into three funding tiers that were determined by their 1993-94 state and local revenues. This paper presents findings of a study that examined the impact of Michigan's finance reform…

Making Federalism Work in Italy. OECD Economics Department Working Papers No. 590

ERIC Educational Resources Information Center

Bibbee, Alexandra

2007-01-01

Fiscal federalism can be an important complement to structural reforms and budget consolidation. Empowering sub national governments, while at the same time making them accountable to local citizens in the uses of tax money, could improve the allocation of public resources and promote catch up of the lagging regions. Italy has launched itself in…

Pension Plans at Risk: A Potential Hazard of Deficit Reduction and Tax Reform.

ERIC Educational Resources Information Center

Logue, Dennis E.

The most widely used pension plans in the United States are defined-benefit plans under which employers pay workers a fixed pension, usually a percentage of their final salaries. Defined-contribution pension plans, under which employers and employees set aside funds that are invested for the employees, are growing in popularity and are…

Child Care: An Investment That Works for Colorado. A Child Care Data Report.

ERIC Educational Resources Information Center

Clancy, Monica

In the current competitive economy, with welfare reform underway and increasingly limited public resources, Colorado citizens deserve assurance that tax dollars are receiving a maximum return on investment for public expenditures for child care. This report examines the state of child care in Colorado. Part 1 presents information on 1998-1999…

26 CFR 1.41-4A - Qualified research for taxable years beginning before January 1, 1986.

Code of Federal Regulations, 2013 CFR

2013-04-01

...). (c) Social sciences or humanities. Qualified research does not include research in the social sciences or humanities. For purposes of section 30(d)(2) (as that section read before amendment by the Tax Reform Act of 1986) and of this section, the phrase “research in the social sciences or humanities...

Guide to the Administration of Charitable Remainder Trusts. Third Edition.

ERIC Educational Resources Information Center

Clark, David W.; And Others

This is the third edition of a workbook prepared as a kind of primer for those responsible for the administration of charitable remainder trusts in accordance with the Tax Reform Act of 1969. The topics covered include: trust administration in general; pooled income fund; unitrust; annuity trust; gift annuity; short term income (lead) trust; gift…

26 CFR 301.7701(i)-3 - Effective dates and duration of taxable mortgage pool classification.

Code of Federal Regulations, 2010 CFR

2010-04-01

... mortgage pool classification. 301.7701(i)-3 Section 301.7701(i)-3 Internal Revenue INTERNAL REVENUE SERVICE... § 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification. (a) Effective...(c) of the Tax Reform Act of 1986. (2) Special rule for certain transfers. A transfer made to an...

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

Code of Federal Regulations, 2010 CFR

2010-04-01

... from a representative number of persons; that pursuant to its organizational structure and method of... created organization, that its organizational structure and method of operation are such as to require... charter relating to its organizational structure and prescribed methods of operation, P is a “publicly...

26 CFR 1.41-4A - Qualified research for taxable years beginning before January 1, 1986.

Code of Federal Regulations, 2012 CFR

2012-04-01

...). (c) Social sciences or humanities. Qualified research does not include research in the social sciences or humanities. For purposes of section 30(d)(2) (as that section read before amendment by the Tax Reform Act of 1986) and of this section, the phrase “research in the social sciences or humanities...

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

Code of Federal Regulations, 2012 CFR

2012-04-01

... out of the educational activities. A recognized university which incidentally operates a museum or sponsors concerts is an educational organization. However, the operation of a school by a museum does not necessarily qualify the museum as an educational organization. A gift to an educational institution through an...

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

Code of Federal Regulations, 2013 CFR

2013-04-01

... out of the educational activities. A recognized university which incidentally operates a museum or sponsors concerts is an educational organization. However, the operation of a school by a museum does not necessarily qualify the museum as an educational organization. A gift to an educational institution through an...

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

Code of Federal Regulations, 2014 CFR

2014-04-01

... out of the educational activities. A recognized university which incidentally operates a museum or sponsors concerts is an educational organization. However, the operation of a school by a museum does not necessarily qualify the museum as an educational organization. A gift to an educational institution through an...

Community perceptions of health insurance and their preferred design features: implications for the design of universal health coverage reforms in Kenya

PubMed Central

2013-01-01

Background Health insurance is currently being considered as a mechanism for promoting progress to universal health coverage (UHC) in many African countries. The concept of health insurance is relatively new in Africa, it is hardly well understood and remains unclear how it will function in countries where the majority of the population work outside the formal sector. Kenya has been considering introducing a national health insurance scheme (NHIS) since 2004. Progress has been slow, but commitment to achieve UHC through a NHIS remains. This study contributes to this process by exploring communities’ understanding and perceptions of health insurance and their preferred designs features. Communities are the major beneficiaries of UHC reforms. Kenyans should understand the implications of health financing reforms and their preferred design features considered to ensure acceptability and sustainability. Methods Data presented in this paper are part of a study that explored feasibility of health insurance in Kenya. Data collection methods included a cross-sectional household survey (n = 594 households) and focus group discussions (n = 16). Results About half of the household survey respondents had at least one member in a health insurance scheme. There was high awareness of health insurance schemes but limited knowledge of how health insurance functions as well as understanding of key concepts related to income and risk cross-subsidization. Wide dissatisfaction with the public health system was reported. However, the government was the most preferred and trusted agency for collecting revenue as part of a NHIS. People preferred a comprehensive benefit package that included inpatient and outpatient care with no co-payments. Affordability of premiums, timing of contributions and the extent to which population needs would be met under a contributory scheme were major issues of concern for a NHIS design. Possibilities of funding health care through tax instead of NHIS were raised and preferred by the majority. Conclusion This study provides important information on community understanding and perceptions of health insurance. As Kenya continues to prepare for UHC, it is important that communities are educated and engaged to ensure that the NHIS is acceptable to the population it serves. PMID:24219335

Community perceptions of health insurance and their preferred design features: implications for the design of universal health coverage reforms in Kenya.

PubMed

Mulupi, Stephen; Kirigia, Doris; Chuma, Jane

2013-11-12

Health insurance is currently being considered as a mechanism for promoting progress to universal health coverage (UHC) in many African countries. The concept of health insurance is relatively new in Africa, it is hardly well understood and remains unclear how it will function in countries where the majority of the population work outside the formal sector. Kenya has been considering introducing a national health insurance scheme (NHIS) since 2004. Progress has been slow, but commitment to achieve UHC through a NHIS remains. This study contributes to this process by exploring communities' understanding and perceptions of health insurance and their preferred designs features. Communities are the major beneficiaries of UHC reforms. Kenyans should understand the implications of health financing reforms and their preferred design features considered to ensure acceptability and sustainability. Data presented in this paper are part of a study that explored feasibility of health insurance in Kenya. Data collection methods included a cross-sectional household survey (n = 594 households) and focus group discussions (n = 16). About half of the household survey respondents had at least one member in a health insurance scheme. There was high awareness of health insurance schemes but limited knowledge of how health insurance functions as well as understanding of key concepts related to income and risk cross-subsidization. Wide dissatisfaction with the public health system was reported. However, the government was the most preferred and trusted agency for collecting revenue as part of a NHIS. People preferred a comprehensive benefit package that included inpatient and outpatient care with no co-payments. Affordability of premiums, timing of contributions and the extent to which population needs would be met under a contributory scheme were major issues of concern for a NHIS design. Possibilities of funding health care through tax instead of NHIS were raised and preferred by the majority. This study provides important information on community understanding and perceptions of health insurance. As Kenya continues to prepare for UHC, it is important that communities are educated and engaged to ensure that the NHIS is acceptable to the population it serves.

Healthcare financing reform in Latvia: switching from social health insurance to NHS and back?

PubMed

Mitenbergs, Uldis; Brigis, Girts; Quentin, Wilm

2014-11-01

In the 1990s, Latvia aimed at introducing Social Health Insurance (SHI) but later changed to a National Health Service (NHS) type system. The NHS is financed from general taxation, provides coverage to the entire population, and pays for a basic service package purchased from independent public and private providers. In November 2013, the Cabinet of Ministers passed a draft Healthcare Financing Law, aiming at increasing public expenditures on health by introducing Compulsory Health Insurance (CHI) and linking entitlement to health services to the payment of income tax. Opponents of the reform argue that linking entitlement to health services to the payment of income tax does not have the potential to increase public expenditures on health but that it can contribute to compromising universal coverage and access to health services of certain population groups. In view of strong opposition, it is unlikely that the law will be adopted before parliamentary elections in October 2014. Nevertheless, the discussion around the law is interesting because of three main reasons: (1) it can illustrate why the concept of SHI remains attractive - not only for Latvia but also for other countries, (2) it shows that a change from NHS to SHI does not imply major institutional reforms, and (3) it demonstrates the potential problems of introducing SHI, i.e. of linking entitlement to health services to the payment of contributions. Copyright © 2014 The Authors. Published by Elsevier Ireland Ltd.. All rights reserved.

Health sector reform in Brazil: a case study of inequity.

PubMed

Almeida, C; Travassos, C; Porto, S; Labra, M E

2000-01-01

Health sector reform in Brazil built the Unified Health System according to a dense body of administrative instruments for organizing decentralized service networks and institutionalizing a complex decision-making arena. This article focuses on the equity in health care services. Equity is defined as a principle governing distributive functions designed to reduce or offset socially unjust inequalities, and it is applied to evaluate the distribution of financial resources and the use of health services. Even though in the Constitution the term "equity" refers to equal opportunity of access for equal needs, the implemented policies have not guaranteed these rights. Underfunding, fiscal stress, and lack of priorities for the sector have contributed to a progressive deterioration of health care services, with continuing regressive tax collection and unequal distribution of financial resources among regions. The data suggest that despite regulatory measures to increase efficiency and reduce inequalities, delivery of health care services remains extremely unequal across the country. People in lower income groups experience more difficulties in getting access to health services. Utilization rates vary greatly by type of service among income groups, positions in the labor market, and levels of education.

Human Rights and the Political Economy of Universal Health Care

PubMed Central

2016-01-01

Abstract Health system financing is a critical factor in securing universal health care and achieving equity in access and payment. The human rights framework offers valuable guidance for designing a financing strategy that meets these goals. This article presents a rights-based approach to health care financing developed by the human right to health care movement in the United States. Grounded in a human rights analysis of private, market-based health insurance, advocates make the case for public financing through progressive taxation. Financing mechanisms are measured against the twin goals of guaranteeing access to care and advancing economic equity. The added focus on the redistributive potential of health care financing recasts health reform as an economic policy intervention that can help fulfill broader economic and social rights obligations. Based on a review of recent universal health care reform efforts in the state of Vermont, this article reports on a rights-based public financing plan and model, which includes a new business tax directed against wage disparities. The modeling results suggest that a health system financed through equitable taxation could produce significant redistributive effects, thus increasing economic equity while generating sufficient funds to provide comprehensive health care as a universal public good. PMID:28559677

Superfund Reform 1995. Principles for a new Superfund program

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

Bresnick, W.

1995-11-01

Superfund Reform `95 is a broad coalition of small and large businesses and local governments. Superfund Reform `95 believes now is the time for a new law to be drafted based on the principles and programmatic elements described below. Superfund Reform `95 believes that the program they are proposing will generate efficiencies and cost savings that will permit it to be implemented without the need to increase the total amount of taxes currently being levied to support the Superfund. The current federal Superfund program is badly broken and in need of major restructuring. The existing Superfund program must be replacedmore » by a new program in which the benefits justify its cost and which is equitable, cost-effective, and limited in size and scope so that it is targeted to address real, current, and significant risks to human health and environment posed by the past disposal of hazardous substances. The size of the federal National Priorities List (NPL) should be capped so that the remedial response program is phased out over time. Retroactive liability should be repealed and the remedy selection process significantly reformed. States should be given the opportunity to be delegated implementation of the reformed federal Superfund program at NPL sites as well as provided with incentives to implement their own similarly reformed programs in a fair and cost-effective manner.« less

Small employers and self-insured health benefits: too small to succeed?

PubMed

Yee, Tracy; Christianson, Jon B; Ginsburg, Paul B

2012-07-01

Over the past decade, large employers increasingly have bypassed traditional health insurance for their workers, opting instead to assume the financial risk of enrollees' medical care through self-insurance. Because self-insurance arrangements may offer advantages--such as lower costs, exemption from most state insurance regulation and greater flexibility in benefit design--they are especially attractive to large firms with enough employees to spread risk adequately to avoid the financial fallout from potentially catastrophic medical costs of some employees. Recently, with rising health care costs and changing market dynamics, more small firms--100 or fewer workers--are interested in self-insuring health benefits, according to a new qualitative study from the Center for Studying Health System Change (HSC). Self-insured firms typically use a third-party administrator (TPA) to process medical claims and provide access to provider networks. Firms also often purchase stop-loss insurance to cover medical costs exceeding a predefined amount. Increasingly competitive markets for TPA services and stop-loss insurance are making self-insurance attractive to more employers. The 2010 national health reform law imposes new requirements and taxes on health insurance that may spur more small firms to consider self-insurance. In turn, if more small firms opt to self-insure, certain health reform goals, such as strengthening consumer protections and making the small-group health insurance market more viable, may be undermined. Specifically, adverse selection--attracting sicker-than-average people--is a potential issue for the insurance exchanges created by reform.

Health sector reforms in Argentina and the performance of the health financing system.

PubMed

Cavagnero, Eleonora

2008-10-01

In Argentina, health sector reforms put particular emphasis on decentralization and self-management of the tax-funded health sector, and the restructuring of the social health insurance during the 1990s. Unlike other countries in the region, there was no comprehensive plan to reform and unify the sector. In order to assess the effects of the reforms on the performance of the health financing system, this study looks at impacts on the three inter-related functions of revenue collection, pooling, and purchasing/provision of health services. Data from various sources are used to illustrate the findings. It was found that the introduction of cost recovery by self-managed hospitals increased their budgets only marginally and competition among social health insurance funds did not reduce fragmentation as expected. Although reforming the Solidarity Redistribution Fund and implementing a single basic package for the insured was an important step towards equity and transparency, the extent of risk pooling is still very limited. This study also provides recommendations regarding strengthening reimbursement mechanisms for public hospitals, and regulating the private sector as approaches to improving the fairness of the health financing system and protecting people from financial hardship as a result of illness.

Run for cover now or later? The impact of premiums, threats and deadlines on private health insurance in Australia.

PubMed

Ellis, Randall P; Savage, Elizabeth

2008-12-01

Between 1997 and 2000 the Australian government introduced three policy reforms that aimed to increase private health insurance coverage and reduce public hospital demand. The first provided income-based tax incentives; the second gave an across-the-board 30% premium subsidy; and the third introduced selective age-based premium increases for those enrolling after a deadline. Together the reforms increased enrolment by 50% and reduced the average age of enrollees. The deadline appeared to induce consumers to enroll now rather than delay. We estimate a model of individual insurance decisions and examine the effects of the reforms on the age and income distribution of those with private cover. We interpret the major driver of the increased enrollment as a response to a deadline and an advertising blitz, rather than a pure price response.

What Is the Penny Buying for South Carolina? Assessment of the South Carolina Education Improvement Act of 1984.

ERIC Educational Resources Information Center

South Carolina State Dept. of Education, Columbia. Div. of Public Accountability.

South Carolina's Education Improvement Act (EIA) of 1984 was a comprehensive piece of reform legislation providing for 60 new educational policies and programs. These new activities were funded by a one-cent increase in the state sales tax. The Act requires annual reports that present information concerning the benefits of EIA, provide additional…

JPRS Report, China.

DTIC Science & Technology

1989-04-28

Kong MING PAO 25 FebJ 4 ECONOMIC NATIONAL AFFAIRS, POLICY Thoughts, Proposals on Macroeconomic Policy [JINRONG SHIBAO 18 Jan] 6 Balanced...Investment, Consumption Keys to Macroeconomic Reforms [GUANGMING RIBAO 25 FebJ 8 Selling State Assets May Cause, Not Cure, Inflation [GUANGMING RIBAO 25...taxing system, which may resolve this problem. JPRS-CAR-89-038 28 April 1989 ECONOMIC NATIONAL AFFAIRS, POLICY Thoughts, Proposals on Macroeconomic

Equity for Cities in School Finance Reform: A Case for an "Equal Educational Offering" Standard in Public Education.

ERIC Educational Resources Information Center

Silard, John; And Others

In this study, focus is upon the question of the standard for educational expenditure rather than on the alternative taxing methods for securing school district funding equalization. Chapter I begins by examining the major issues vital to urban education which the "Serrano" principle leaves unresolved. Then in Chapter II, particular elements of…

26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... Act of 1984 (temporary). (a) Introduction—(1) Scope. This section prescribes temporary question and... the person to whom the payment is to be made properly uses the completed contract method of accounting... amount is owed to a related person under whose method of accounting such amount is not includible in...

The High Cost of Failing to Reform Public Education in Indiana. School Choice Issues in the State

ERIC Educational Resources Information Center

Gottlob, Brian J.

2006-01-01

This study documents the public costs of high school dropouts in Indiana, and examines how school choice would provide large public benefits by increasing the graduation rate in Indiana public schools. It calculates the annual cost of high school dropouts in Indiana due to lower state income tax payments, increased reliance on Medicaid, and…

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2012 CFR

2012-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2013 CFR

2013-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2011 CFR

2011-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2014 CFR

2014-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

Code of Federal Regulations, 2010 CFR

2010-04-01

... contribution is made in property other than money, the amount of the deduction is determined by the fair market... than money, the taxpayer shall state the kind of property contributed (for example, used clothing, paintings, securities) and shall state the method utilized in determining the fair market value of the...

An Institutional Disposition that Requires Continual Perfection: The New Mechanism for Assured Funding for Rural Compulsory Education

ERIC Educational Resources Information Center

Hongyu, Zhou; Guowei, Liu

2008-01-01

On December 24, 2005, the State Council issued the Circular on Deepening the Rural Compulsory Education Assured Funding Mechanism Reform, initiating the prologue to free compulsory education in China. Following on the heels of China's annulment of rural taxes and the implementation of the new rural cooperative medical system, the rural compulsory…

Vermont's Act 60: Comprehensive School Finance Reform--Effects in the First Year of Full Implementation.

ERIC Educational Resources Information Center

Mathis, William J.; Fleming, Brenda L.

Vermont's Act 60 received national attention not only because of the controversy surrounding the sharing pool (or recapture provision) but also because of its "potential for being the most equitable system in the country." For fiscal years 1998 to 2001, tax rates have become more equitable, and a direct relationship has appeared between…

26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

Code of Federal Regulations, 2010 CFR

2010-04-01

... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films (here...

26 CFR 1.663(c)-6 - Effective dates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Effective dates. 1.663(c)-6 Section 1.663(c)-6... Effective dates. Sections 1.663(c)-1 through 1.663(c)-5 are applicable for estates and qualified revocable... date that section 1307 of the Tax Reform Act of 1997 became effective but before December 28, 1999, the...

26 CFR 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986.

Code of Federal Regulations, 2010 CFR

2010-04-01

... inclusion in inventory costs of certain expenses) not apply to any plant or animal produced in any farming....] 1704(b) Election to revoke prior election under Code section 1402(e) (relating to exemption from social...) Election to revoke prior election under Code section 3121(w) (relating to exemption from social security...

Parents' Employment and Children's Wellbeing

ERIC Educational Resources Information Center

Heinrich, Carolyn J.

2014-01-01

Since modern welfare reform began in the 1980s, we have seen low-income parents leave the welfare rolls and join the workforce in large numbers. At the same time, the Earned Income Tax Credit has offered a monetary incentive for low-income parents to work. Thus, unlike some of the other two-generation mechanisms discussed in this issue of…

26 CFR 1.419-1T - Treatment of welfare benefit funds. (Temporary)

Code of Federal Regulations, 2010 CFR

2010-04-01

... reserve or a premium stabilization reserve maintained by an insurance company is a “fund,” or part of a... in the reserve applied against its future years' benefit costs or insurance premiums. Also, if an... reserves. Q-2: When do the deduction rules of section 419, as enacted by the Tax Reform Act of 1984, become...

26 CFR 1.269-6 - Relationship of section 269 to section 382 before the Tax Reform Act of 1986.

Code of Federal Regulations, 2010 CFR

2010-04-01

... utilizing its net operating loss carryovers by changing its business to a profitable new business. Assume further that A makes no attempt to revitalize the business of L Corporation during the calendar year 1956... on a calendar year basis and has sustained heavy net operating losses for a number of years. Assume...

Social Security reform: evaluating current proposals. Latest results of the EBRI-SSASIM2 policy simulation model.

PubMed

Copeland, C; VanDerhei, J; Salisbury, D L

1999-06-01

The present Social Security program has been shown to be financially unsustainable in the future without modification to the current program. The purpose of this Issue Brief, EBRI's fourth in a series on Social Security reform, is threefold: to illustrate new features of the EBRI-SSASIM2 policy simulation model not available in earlier EBRI publications, to expand quantitative analysis to specific proposals, and to evaluate the uncertainty involved in proposals that rely on equity investment. This analysis compares the Gregg/Breaux-Kolbe/Stenholm (GB-KS) and Moynihan/Kerrey proposals with three generic or "traditional" reforms: increasing taxes, reducing benefits, and/or increasing the retirement age. Both proposals would create individual accounts by "carving out" funds from current Social Security payroll taxes. This analysis also examines other proposed changes that would "add on" to existing Social Security funds through the use of general revenue transfers and/or investment in the equities market. President Clinton has proposed a general revenue transfer and the collective investment of some of the OASDI trust fund assets in equities. Reps. Archer and Shaw have proposed a general revenue tax credit to establish individual accounts that would be invested partially in the equities markets. When comparing Social Security reform proposals that would specifically alter benefit levels, the Moynihan/Kerrey bill compares quite favorably with the other proposals in both benefit levels and payback ratios, when individuals elect to use the individual account option. In contrast, the GB-KS bills do not compare quite as favorably for their benefit levels, but do compare favorably in terms of payback ratios. An important comparison in these bills is the administrative costs of managing the individual accounts, since benefits can be lowered by up to 23 percent when going from the assumed low to high administrative costs. Moreover, allowing individuals to decide whether to save the 2 percent of their OASDI taxable income or to receive higher takehome pay, as would be allowed in Moynihan/Kerrey, could lead to substantial differences in ultimate retirement income. Allowing for individual investment choices and using actual 401(k) participant allocation data, as opposed to an assumed average allocation for everyone, results in substantial differences in account balances. The Archer/Shaw approach mandates a 60 percent/40 percent equity/bond split specifically to avoid the variations in returns that arise from individual investment allocation decisions. Although there are greater chances for higher returns for equity investment in the president's proposal, there are also greater chances for worse outcomes. This is also true for other reforms that would invest Social Security assets in equities.

Health care providers under pressure: making the most of challenging times.

PubMed

Davis, Scott B; Robinson, Phillip J

2010-01-01

Whether the slowing economic recovery, tight credit markets, increasing costs, or the uncertainty surrounding health care reform, the health care industry faces some sizeable challenges. These factors have put considerable strain on the industry's traditional financing options that the industry has relied on in the past--bonds, banks, finance companies, private equity, venture capital, real estate investment trusts, private philanthropy, and grants. At the same time, providers are dealing with rising costs, lower reimbursement rates, shrinking demand for elective procedures, higher levels of charitable care and bad debt, and increased scrutiny of tax-exempt hospitals. Providers face these challenges against a back ground of uncertainty created by health care reform.

Anatomy of health care reform proposals.

PubMed Central

Soffel, D; Luft, H S

1993-01-01

The current proliferation of proposals for health care reform makes it difficult to sort out the differences among plans and the likely outcome of different approaches to reform. The current health care system has two basic features. The first, enrollment and eligibility functions, includes how people get into the system and gain coverage for health care services. We describe 4 models, ranging from an individual, voluntary approach to a universal, tax-based model. The second, the provision of health care, includes how physician services are organized, how they are paid for, what mechanisms are in place for quality assurance, and the degree of organization and oversight of the health care system. We describe 7 models of the organization component, including the current fee-for-service system with no national health budget, managed care, salaried providers under a budget, and managed competition with and without a national health budget. These 2 components provide the building blocks for health care plans, presented as a matrix. We also evaluate several reform proposals by how they combine these 2 elements. PMID:8273344

Promoting universal financial protection: evidence from seven low- and middle-income countries on factors facilitating or hindering progress

PubMed Central

2013-01-01

Although universal health coverage (UHC) is a global health policy priority, there remains limited evidence on UHC reforms in low- and middle-income countries (LMICs). This paper provides an overview of key insights from case studies in this thematic series, undertaken in seven LMICs (Costa Rica, Georgia, India, Malawi, Nigeria, Tanzania, and Thailand) at very different stages in the transition to UHC. These studies highlight the importance of increasing pre-payment funding through tax funding and sometimes mandatory insurance contributions when trying to improve financial protection by reducing out-of-pocket payments. Increased tax funding is particularly important if efforts are being made to extend financial protection to those outside formal-sector employment, raising questions about the value of pursuing contributory insurance schemes for this group. The prioritisation of insurance scheme coverage for civil servants in the first instance in some LMICs also raises questions about the most appropriate use of limited government funds. The diverse reforms in these countries provide some insights into experiences with policies targeted at the poor compared with universalist reform approaches. Countries that have made the greatest progress to UHC, such as Costa Rica and Thailand, made an explicit commitment to ensuring financial protection and access to needed care for the entire population as soon as possible, while this was not necessarily the case in countries adopting targeted reforms. There also tends to be less fragmentation in funding pools in countries adopting a universalist rather than targeting approach. Apart from limiting cross-subsidies, fragmentation of pools has contributed to differential benefit packages, leading to inequities in access to needed care and financial protection across population groups; once such differentials are entrenched, they are difficult to overcome. Capacity constraints, particularly in purchasing organisations, are a pervasive problem in LMICs. The case studies also highlighted the critical role of high-level political leadership in pursuing UHC policies and citizen support in sustaining these policies. This series demonstrates the value of promoting greater sharing of experiences on UHC reforms across LMICs. It also identifies key areas of future research on health care financing in LMICs that would support progress towards UHC. PMID:24228762

Promoting universal financial protection: evidence from seven low- and middle-income countries on factors facilitating or hindering progress.

PubMed

McIntyre, Di; Ranson, Michael K; Aulakh, Bhupinder K; Honda, Ayako

2013-09-24

Although universal health coverage (UHC) is a global health policy priority, there remains limited evidence on UHC reforms in low- and middle-income countries (LMICs). This paper provides an overview of key insights from case studies in this thematic series, undertaken in seven LMICs (Costa Rica, Georgia, India, Malawi, Nigeria, Tanzania, and Thailand) at very different stages in the transition to UHC.These studies highlight the importance of increasing pre-payment funding through tax funding and sometimes mandatory insurance contributions when trying to improve financial protection by reducing out-of-pocket payments. Increased tax funding is particularly important if efforts are being made to extend financial protection to those outside formal-sector employment, raising questions about the value of pursuing contributory insurance schemes for this group. The prioritisation of insurance scheme coverage for civil servants in the first instance in some LMICs also raises questions about the most appropriate use of limited government funds.The diverse reforms in these countries provide some insights into experiences with policies targeted at the poor compared with universalist reform approaches. Countries that have made the greatest progress to UHC, such as Costa Rica and Thailand, made an explicit commitment to ensuring financial protection and access to needed care for the entire population as soon as possible, while this was not necessarily the case in countries adopting targeted reforms. There also tends to be less fragmentation in funding pools in countries adopting a universalist rather than targeting approach. Apart from limiting cross-subsidies, fragmentation of pools has contributed to differential benefit packages, leading to inequities in access to needed care and financial protection across population groups; once such differentials are entrenched, they are difficult to overcome. Capacity constraints, particularly in purchasing organisations, are a pervasive problem in LMICs. The case studies also highlighted the critical role of high-level political leadership in pursuing UHC policies and citizen support in sustaining these policies.This series demonstrates the value of promoting greater sharing of experiences on UHC reforms across LMICs. It also identifies key areas of future research on health care financing in LMICs that would support progress towards UHC.

Tax subsidization of personal assistance services.

PubMed

Mendelsohn, Steven; Myhill, William N; Morris, Michael

2012-04-01

Personal assistance services (PAS) is the term used to describe the range of assistance, services, and supports many people with disabilities and older Americans need to remain in their homes and communities. The Americans with Disabilities Act requires that people with disabilities receive essential services in the communities of their choice rather than in institutional settings. PAS availability often determines whether persons with disabilities become institutionalized or remain in their communities. PAS, however, are not inexpensive or broadly available. Strategies are needed to improve their availability to people with disabilities and the elderly. We sought to analyze 8 provisions of the Internal Revenue Code for their utility to make PAS more affordable and available. The authors conducted a legal analysis of 8 statutory provisions, as interpreted by regulations, court decisions, and other authoritative sources. Each of the tax provisions analyzed covers some PAS expenses incurred by an individual or family. Favorable tax treatment is impacted by the nature and amount of expenses and by the location and conditions of services. The current limitations and complexities of legal interpretations and the fact that many individuals with disabilities are uninformed about these tax provisions present challenges and opportunities. As the need for PAS grows, reform of tax policy is an important complement to health care and long-term services and supports for people with disabilities. To increase utilization of current beneficial tax provisions that subsidize the cost of PAS, individuals with disabilities and tax preparers must become better informed about using these provisions. Copyright © 2012 Elsevier Inc. All rights reserved.

26 CFR 1.856-7 - Certain corporations, etc., that are considered to meet the gross income requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... inference that the failure to meet a percentage of income requirement was without reasonable cause. An... October 5, 1976. Pursuant to section 1608(b) of the Tax Reform Act of 1976, paragraph (7) of section 856(c... 5, 1976, only if as the result of a determination occurring after October 4, 1976, the trust does...

26 CFR 1.856-7 - Certain corporations, etc., that are considered to meet the gross income requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... inference that the failure to meet a percentage of income requirement was without reasonable cause. An... October 5, 1976. Pursuant to section 1608(b) of the Tax Reform Act of 1976, paragraph (7) of section 856(c... 5, 1976, only if as the result of a determination occurring after October 4, 1976, the trust does...

The Economic and Fiscal Costs of Failing to Reform K-12 Education in Georgia. School Choice Issues in the State

ERIC Educational Resources Information Center

Gottlob, Brian J.

2009-01-01

This study documents the public costs of high school dropouts in Georgia, and examines how policies that increase school choice, such as the recently-enacted tuition tax credit scholarship program will provide large public benefits by increasing public school graduation rates. The study calculates the annual cost of Georgia dropouts caused by…

Sub-Saharan Africa Report

DTIC Science & Technology

1985-09-10

a tax-free 9 percent interest, as soon as the enabling legislation was passed. In his Budget speech, Dr Chidzero said 25 percent of all new money...discriminatory legislation is now negotiable, meaningful discussion is impossible." Mr Steyn stressed the importance of the development of...Africa’s process of political and social reform, its scrapping of the Westminister system of government, and its movement towards a more equitable

26 CFR 1.1402(e)-1A - Application of regulations under section 1402(e).

Code of Federal Regulations, 2011 CFR

2011-04-01

....1402(e)-4A relate to section 1402(e) as amended by section 115(b)(2) of the Social Security Amendments... changes made by section 1704(a) of the Tax Reform Act of 1986 (100 Stat. 2085, 2779) and applies to... 1402(e) (as in effect prior to amendment by the Social Security Amendments of 1967) applicable to...

West Europe Report. No. 2189

DTIC Science & Technology

1983-08-12

NOTICIAS, 5 Jul 83) 29 Spreading Tax Evasion Noted, Fiscal Reform Seen Needed (Editorial; DIARIO DE NOTICIAS, 6 Jul 83...in parenthesis. Super gasoline, 84 escudos (74); regular gasoline, 81 escudos (70); kerosene for lamps, 46 escudos (40); kerosene, 47 escudos (41...diesel fuel, 46 escudos (40); fuel oil, one percent, 21 escudos (19); fuel oil, 3.5 percent, 19.50 escudos (17.50); fuel oil, one percent (EDP

JPRS Report, East Europe

DTIC Science & Technology

1988-02-12

Cooperation Viewed [Karel Diba, et al; HOSPODARSKE NOVINY, 22 Jan 88] 18 JPRS-EER-88-011 12 FEBRUARY 1988 HUNGARY Corporate-Bond Market Runs Into...116), 5 Nov 87] 38 Structural Changes Fund Formed [RZECZPOSPOLITA (REFORMA GOSPODARCZA Supplement No 116), 5 Nov 87] 44 Internal Market Ministry...Nov 87] 56 Finance Ministry Official Views Tax Reform [Bronislaw Cias Interview; TRYBUNA LUDU, 7-8 Nov 87] 61 Lodz Marketing Manager Reveals

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Minimum exemption from levy for wages, salary... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or... period. Paragraph (c) of this section contains rules relating to the minimum amount of wages, salary, or...

Putting a premium on medical staffs. A novel way to insure physician liability (and loyalty).

PubMed

Jones, T M; O'Hare, P K

1989-05-01

The physician malpractice insurance crisis is having an adverse financial impact on both hospitals and their medical staffs. Innovative hospitals are exploring ways to create insurance arrangements to cover the professional liability of their medical staffs. Hospital risk managers often have theorized that if the same insurer covered both hospitals and their staff physicians, providers and their patients would benefit. These programs--often referred to as "channeling" or "channeled programs"--use a common risk management program, common claims administration, and a common claims defense for insured hospitals and their medical staffs, reducing costs, unfavorable verdicts, and, thus, premiums. Unfortunately only a few commercial carriers now offer such a program. Some hospitals and systems have therefore turned to "captive" insurance companies to provide the benefits of a channeled program. Hospitals or systems and their medical staffs can establish a captive (i.e., a controlled insurance company designed to insure its owners and their affiliates) either offshore (typically in a tax-free jurisdiction such as the Cayman Islands, Barbados, or Bermuda) or onshore (typically in a state with facilitating legislation). The Tax Reform Act of 1986, together with the Liability Risk Retention Act of 1986, generally tips the regulatory balance in favor of onshore captives by allowing these entities to operate as risk retention groups (RRGs).

Welfare, Tax Burden and Fiscal Balance in Artificial Societies

NASA Astrophysics Data System (ADS)

Kikuchi, Toshiko

Japan's social security system is facing a crisis by short-sighted policies to balance of the accounts in a financial crisis. However, such a balance of accounts does not necessarily bring remedy of financial difficulties. If it is possible to reduce the social security payments because the weak become independent, it is considered that short-sighted reforms cause a further financial crisis. This study explores how welfare and tax burden influence fiscal balance using multi-agent simulations. The results of simulation show that fiscal balance is improved by high-welfare than a cut in fiscal expenditures, and that welfare reducing is impossible unless the three relations of social configuration (market, obligatory, and communal relations) function in balance with each other.

How will the reduction of tariffs and taxes on insecticide- treated bednets affect household purchases?

PubMed

Simon, Jonathon L; Larson, Bruce A; Zusman, Alexander; Rosen, Sydney

2002-01-01

One of the steps called for in the fight against malaria is the removal of tariffs and taxes on insecticide-treated bednets (ITNs), netting materials, and insecticides, with a view to reducing the retail prices of ITNs and thus increasing utilization. In this paper we develop an approach for analysing the extent to which reform of tariff and tax policy can be expected to increase ITN purchases. We consider the following questions: (1). How much does the retail price of ITNs change if tariffs and taxes are reduced or eliminated? (2). How responsive is consumer demand to changes in the retail price of ITNs? Data on the price elasticity of demand for ITNs are very limited. Nevertheless, they suggest that ITN demand is not highly responsive to lower prices if household preferences are held constant. The reduction in retail prices associated with the removal of tariffs and taxes depends on the structure of the market in individual countries. In Nigeria, reducing the tariff on insecticides from 42% to zero and the tariff on netting materials from 40% to 5% is expected to increase ITN purchases by 9-27%, depending on the elasticity used. Country-specific information about market structure and cost conditions is needed if predictions are to be made as to how a specific policy change will affect ITN purchases.

How will the reduction of tariffs and taxes on insecticide- treated bednets affect household purchases?

PubMed Central

Simon, Jonathon L.; Larson, Bruce A.; Zusman, Alexander; Rosen, Sydney

2002-01-01

One of the steps called for in the fight against malaria is the removal of tariffs and taxes on insecticide-treated bednets (ITNs), netting materials, and insecticides, with a view to reducing the retail prices of ITNs and thus increasing utilization. In this paper we develop an approach for analysing the extent to which reform of tariff and tax policy can be expected to increase ITN purchases. We consider the following questions: (1). How much does the retail price of ITNs change if tariffs and taxes are reduced or eliminated? (2). How responsive is consumer demand to changes in the retail price of ITNs? Data on the price elasticity of demand for ITNs are very limited. Nevertheless, they suggest that ITN demand is not highly responsive to lower prices if household preferences are held constant. The reduction in retail prices associated with the removal of tariffs and taxes depends on the structure of the market in individual countries. In Nigeria, reducing the tariff on insecticides from 42% to zero and the tariff on netting materials from 40% to 5% is expected to increase ITN purchases by 9-27%, depending on the elasticity used. Country-specific information about market structure and cost conditions is needed if predictions are to be made as to how a specific policy change will affect ITN purchases. PMID:12481212

Development of taxation system for oil production companies in Russia

NASA Astrophysics Data System (ADS)

Salmina, S. V.; Sboeva, I. M.; Selivanovskaya, J. I.; Khafizova, A. R.; Fomin, V. P.

2018-01-01

The present article is devoted to the taxation system for oil production companies in Russia. The role of oil production companies in the realization of the fiscal function of the state is shown. Tax and due receipts at the consolidated budget of the Russian Federation from major economic sectors in the years 2013-2015 are presented and analysed. An investigation of oil production taxation peculiarities is carried out. In particular, mineral extraction tax analysis is made, the said tax being one of the basic taxes paid by oil production companies. The authors come to a conclusion that mineral extraction tax in Russia needs reforming. Based on the investigation realized possible ways of taxation system development in respect of oil production companies in Russia are proposed. Thus, taking into account the fact that oil industry is very important for budget revenue formation, initially it is planned to test the new taxation system principles in a limited number of deposits, so called ‘pilot projects’. For highly profitable minefield deposits it is planned to introduce progressive and regressive index, varying depending on oil prices. Within the framework of the investigation the authors come to a conclusion that it is necessary to introduce gradually the taxation system based on the definition of surplus profit depending on the cost effectiveness and taking into account oil prices.

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

Evaluation of HiPHES convective reformer design alternatives. Phase 2, Final issue

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

Not Available

1991-08-01

Phase I Stone & Webster presented three potential design configurations for a ceramic-tubed steam-methane reformer. These were the Tube-Within-a-Tube (TWIT) design, the Once-Through design, and the Monolith design. Although the TWIT design configuration appeared to be the most viable, the inclusion of a more detailed examination of design alternatives for the HiPHES reformer was deemed appropriate for the Phase II program. Of particular concern was the length of the ceramic tubes required for the TWIT design. To assist in this evaluation, Stone & Webster established a Development Team consisting of specialists in the areas of heat transfer, ceramic materials, exchangermore » design, vessel design, and potential users. Stone & Webster reviewed the critical areas of concern for a ceramic convective reformer, evaluated competing design configurations, and presented the results to the Development Team. This report presents Stone & Webster`s evaluations and the comments and recommendations of the Development Team. This effort comprised the majority of Task 1 of Phase II of Stone & Webster`s HiPHES project. The design review was executed in parallel with the material coupon screening tests at BP America. The goal of both tasks was to confirm the materials selection and reformer design configuration so that the conditions for the tube and joint tests to be conducted at Oak Ridge National Laboratory (ORNL) could be specified. The ORNL tests are intended to evaluate the reformer design configuration and materials of construction used for the reformer design in Phase II, and to be used in the demonstration unit in Phase III. The Task 1 (Evaluation of Alternative Reformer Designs) effort has identified a preferred design configuration for the proposed ceramic reformer. Additional engineering and material evaluation work is necessary before an operating prototype can be designed.« less

Reforming Student Aid: How to Simplify Tax Aid and Use Performance Metrics to Improve College Choices and Completion

ERIC Educational Resources Information Center

Reimherr, Patrick; Harmon, Tim; Strawn, Julie; Choitz, Vickie

2013-01-01

Over the last three decades, college costs have increased nearly four times faster than median family income. Financial aid has not filled the growing gap, and the share of college costs not covered by financial aid or what the family is expected to contribute has risen sharply. Rising costs and rising debt make college a riskier investment for…

National Healthcare Reform: Implications for the Military Healthcare System

DTIC Science & Technology

2010-05-16

nominal benefit, but may inject ex- ante moral hazard into the equation through unhealthy lifestyles , in essence substituting healthcare for health.50...onto a tax dollar mandate, addressing the drivers of the escalating healthcare costs is important. It is an especially critical topic in light of...benefit ratio seen in the American healthcare system to be substantially higher than those studies noted. Moving Forward: Addressing Cost Drivers and

Community-Oriented Policing and Counterinsurgency: A Conceptual Model

DTIC Science & Technology

2007-01-01

between security and reform, ideas on how to manage assistance to police forces, how to evaluate the impact of police development assistance and makes...its own history, demographics, cultural and economic mix, region, tax base, management , civic leadership, public perception, and numerous other...percent.97 Efforts to curb crime have included the training and employment of 1,500 Special Police Officers in Dehli who perform some of the functions a

Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to the garnishment of non-Federal wages to collect delinquent non-tax debts owed to the United States without first obtaining a court order.

THOMAS, 113th Congress

Rep. McKinley, David B. [R-WV-1

2014-07-10

House - 09/02/2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue

DTIC Science & Technology

2011-03-03

inflation, and round appropriately, the fixed- dollar amounts of the civil penalties to account for the decrease in real value over time and so that...policy, and funding decisions. GAO’s commitment to good government is reflected in its core values of accountability , integrity, and reliability. The...United States Government Accountability Office GAO Testimony Before the House Committee on Oversight and Government Reform

JPRS Report, East Europe.

DTIC Science & Technology

1990-01-09

need their achievements here above all. -Rehabilitation of state finances and the currency and development of their mechanisms; protection of the The...LDPD is calling for the introduction of immediate currency . measures as well as the elaboration of a program for the rehabilitation of the public...January 1990 POLITICAL 5 -Elaboration of a new commercial and trade law as well HUNGARY as reforms of price, tax , credit, and tariff policy in commerce

Economics and National Security: Issues and Implications for U.S. Policy

DTIC Science & Technology

2011-01-04

reduction between 2012 and 2015 through cuts in discretionary spending, tax reform, health care cost containment, mandatory savings, Social ...economic policy: • market capitalism was superior to socialism (high standards of living, vibrant entrepreneurs, and innovation were nourished best by...federal budget and its deficit; on the ability of the economy to fund both national defense and social programs and on issues such as savings

The need for tort reform as part of health care reform.

PubMed

Thornton, Tiffany; Saha, Subrata

2008-01-01

There is no doubt about the need for tort reform. The current state of the legal system imposes great costs on the U.S. health care system and society in general-an astounding $865 billion each year. Physicians are forced to practice defensive medicine to protect themselves from litigation. Caps on non-economic damages have helped reduce malpractice insurance rates and encouraged young physicians to pursue specialties such as obstetrics. Collective insurance pools and national insurance programs for physicians and hospitals are some options that other countries employ to reduce malpractice rates. Regulation of expert testimony by medical societies would curb false or biased testimony. Other recommendations to improve the tort system include establishing expert health courts similar to those that currently exist for tax and patent law, using mediation, creating patient compensation funds, making acknowledgment of errors inadmissible in court, providing certificates of merit or pretrial screening panels to confirm the validity of lawsuits, and developing treatment contracts. Clearly some action must be taken to amend our current wasteful tort system.

Poor relief, taxes and the first Universal Pension Reform: the origin of the Swedish welfare state reconsidered.

PubMed

Edebalk, Per Gunnar; Olsson, Mats

2010-01-01

In the year 1900, Sweden probably had the oldest population in the contemporary world. It was also the first nation to implement a universal pension system in 1913. The universal character in early social legislation has certainly been decisive for the development of the Swedish welfare state. This alternative has not been self-evident. Why did the reforms turn universal, when the continental model, the Bismarck social security system, was exclusively directed at industrial workers? Research has concentrated on demographic factors and growing demands for social security, or on the fact that Sweden was still a predominantly rural society with about 2,400 local authorities. This article examines the development of social legislation in the light of local government expenditures and incomes, and suggests an overlooked possibility: the formulation of the first universal national social security reform was a redistributional response to uneven distribution of incomes and general expenditures among the rural districts in Sweden.

Health-system reform and universal health coverage in Latin America.

PubMed

Atun, Rifat; de Andrade, Luiz Odorico Monteiro; Almeida, Gisele; Cotlear, Daniel; Dmytraczenko, T; Frenz, Patricia; Garcia, Patrícia; Gómez-Dantés, Octavio; Knaul, Felicia M; Muntaner, Carles; de Paula, Juliana Braga; Rígoli, Felix; Serrate, Pastor Castell-Florit; Wagstaff, Adam

2015-03-28

Starting in the late 1980s, many Latin American countries began social sector reforms to alleviate poverty, reduce socioeconomic inequalities, improve health outcomes, and provide financial risk protection. In particular, starting in the 1990s, reforms aimed at strengthening health systems to reduce inequalities in health access and outcomes focused on expansion of universal health coverage, especially for poor citizens. In Latin America, health-system reforms have produced a distinct approach to universal health coverage, underpinned by the principles of equity, solidarity, and collective action to overcome social inequalities. In most of the countries studied, government financing enabled the introduction of supply-side interventions to expand insurance coverage for uninsured citizens--with defined and enlarged benefits packages--and to scale up delivery of health services. Countries such as Brazil and Cuba introduced tax-financed universal health systems. These changes were combined with demand-side interventions aimed at alleviating poverty (targeting many social determinants of health) and improving access of the most disadvantaged populations. Hence, the distinguishing features of health-system strengthening for universal health coverage and lessons from the Latin American experience are relevant for countries advancing universal health coverage. Copyright © 2015 Elsevier Ltd. All rights reserved.

Flavored alcoholic beverages: an international marketing campaign that targets youth.

PubMed

Mosher, James F; Johnsson, Diane

2005-09-01

Flavored alcoholic beverages (FABs) were first introduced into the alcohol market in the early I980s in the form of wine coolers. FABs are sweet, relatively low alcohol content beverages that are designed for "entry-level" drinkers. The alcohol industry has introduced new products and production methods to expand the category's popularity. Research suggests that they are popular with underage drinkers, particularly teenage girls, and that the industry uses marketing practices that appear to target youth. FABs are now marketed globally, and their production and marketing vary by country based on national regulatory restraints. In the United States, industry representations that the products are malt beverages for regulatory purposes appears to violate many state laws because the alcohol in the FABs is derived from distilled spirits. Recommendations for regulatory reform, including new legal definitions of FABs, increased taxes, and restrictions on availability, are applicable at both national and state levels.

26 CFR 1.6851-1 - Termination assessments of income tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1... designs to do an act which would tend to prejudice proceedings to collect the income tax for such year or... compliance or to present any other evidence of compliance with income tax obligations. However, for the rules...

26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

Code of Federal Regulations, 2010 CFR

2010-04-01

... irrevocably payable to University A for 1 year and then to University B for the next year; or if income of a... trust income payable to University C for the first 3 years because of the application of section 673(b... returned to G within 10 years, G would not be taxable under section 673 on income payable to University C...

26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

Code of Federal Regulations, 2012 CFR

2012-04-01

... definitions of owner shift and equity structure shift. See paragraphs (f)(9) and (14) of this section for the...] for B and 9.1 percentage points [100 shares/1100 shares] for each of C, D and AA). Example 5. L is... ownership rules of paragraph (h) of this section. (9) First tier entity. A first tier entity is an entity...

26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

Code of Federal Regulations, 2014 CFR

2014-04-01

... definitions of owner shift and equity structure shift. See paragraphs (f)(9) and (14) of this section for the...] for B and 9.1 percentage points [100 shares/1100 shares] for each of C, D and AA). Example 5. L is... ownership rules of paragraph (h) of this section. (9) First tier entity. A first tier entity is an entity...

26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

Code of Federal Regulations, 2013 CFR

2013-04-01

... definitions of owner shift and equity structure shift. See paragraphs (f)(9) and (14) of this section for the...] for B and 9.1 percentage points [100 shares/1100 shares] for each of C, D and AA). Example 5. L is... ownership rules of paragraph (h) of this section. (9) First tier entity. A first tier entity is an entity...

26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

Code of Federal Regulations, 2011 CFR

2011-04-01

... of owner shift and equity structure shift. See paragraphs (f)(9) and (14) of this section for the...] for B and 9.1 percentage points [100 shares/1100 shares] for each of C, D and AA). Example 5. L is... ownership rules of paragraph (h) of this section. (9) First tier entity. A first tier entity is an entity...

To support businesses in Puerto Rico, extend child tax credits for families in Puerto Rico, and for other purposes.

THOMAS, 113th Congress

Rep. Gonzalez-Colon, Jenniffer [R-PR-At Large

2018-05-25

House - 05/25/2018 Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, Financial Services, Oversight and Government Reform, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration... (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Where there's a will: can highlighting future youth-targeted marketing increase support for soda taxes?

PubMed

Roh, Sungjong; Schuldt, Jonathon P

2014-12-01

Amid concern about high rates of obesity and related diseases, the marketing of nutritionally poor foods to young people by the food industry has come under heavy criticism by public health advocates, who cite decades of youth-targeted marketing in arguing for reforms. In light of recent evidence that the same event evokes stronger emotional reactions when it occurs in the future versus the past, highlighting youth-targeted marketing that has yet to occur may evoke stronger reactions to such practices, and perhaps, greater support for related health policy initiatives. In a between-subjects experiment, Web participants (N = 285) read that a major soda company had already launched (past condition) or was planning to launch (future condition) an advertising campaign targeting children. Measures included support for a soda tax and affective responses to the company's actions. Greater support for the soda tax was observed in the future condition than in the past condition. Moreover, participants in the future condition reported heightened negative emotions about the company's actions, which mediated the observed effect on soda tax support. The same action undertaken by the food industry (here, marketing soda to children) may evoke stronger negative emotions and greater support for a health policy initiative when it is framed prospectively rather than retrospectively.

Tax Tips for Forest Landowners for the 2007 Tax Year

Treesearch

Linda Wang; John L. Greene

2007-01-01

This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

The role of designated driver programs in the prevention of alcohol-impaired driving: a critical reassessment.

PubMed

DeJong, W; Wallack, L

1992-01-01

We review the "designated driver" concept and the current debate over its role in preventing alcohol-impaired driving. In our view, the focus on this strategy by broadcasters, the alcohol industry, and various public service groups has deflected attention from other alcohol-related problems that account for the vast majority of deaths and injuries associated with alcohol use. This focus has also distracted many public health advocates and policymakers from the bigger and more important jobs of increasing public awareness of the social, environmental, and economic factors that influence alcohol consumption and promoting debate on legislation and other public policy solutions to alcohol-impaired driving. As part of a comprehensive strategy, we strongly encourage a renewed focus on "sobriety checkpoints," strict enforcement of laws against alcohol sales to minors, alcohol advertising reform, increased excise taxes, and other public policy initiatives supported by the Surgeon General. These measures will curb underage and heavy alcohol consumption and will create a legal and social environment in which individuals are motivated to avoid impaired driving through several alternative strategies, including but not limited to the use of designated drivers.

U.S. Physicians’ Views on Financing Options to Expand Health Insurance Coverage: A National Survey

PubMed Central

Woolhandler, Steffie; Bose-Kolanu, Anjali; Germann, Antonio; Bor, David H.; Himmelstein, David U.

2009-01-01

BACKGROUND Physician opinion can influence the prospects for health care reform, yet there are few recent data on physician views on reform proposals or access to medical care in the United States. OBJECTIVE To assess physician views on financing options for expanding health care coverage and on access to health care. DESIGN AND PARTICIPANTS Nationally representative mail survey conducted between March 2007 and October 2007 of U.S. physicians engaged in direct patient care. MEASUREMENTS Rated support for reform options including financial incentives to induce individuals to purchase health insurance and single-payer national health insurance; rated views of several dimensions of access to care. MAIN RESULTS 1,675 of 3,300 physicians responded (50.8%). Only 9% of physicians preferred the current employer-based financing system. Forty-nine percent favored either tax incentives or penalties to encourage the purchase of medical insurance, and 42% preferred a government-run, taxpayer-financed single-payer national health insurance program. The majority of respondents believed that all Americans should receive needed medical care regardless of ability to pay (89%); 33% believed that the uninsured currently have access to needed care. Nearly one fifth of respondents (19.3%) believed that even the insured lack access to needed care. Views about access were independently associated with support for single-payer national health insurance. CONCLUSIONS The vast majority of physicians surveyed supported a change in the health care financing system. While a plurality support the use of financial incentives, a substantial proportion support single payer national health insurance. These findings challenge the perception that fundamental restructuring of the U.S. health care financing system receives little acceptance by physicians. PMID:19184240

The Dual Benefits of Tax Credits: Taxpayer Income Generation and Economy Stimulus

ERIC Educational Resources Information Center

Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

2010-01-01

Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Credit and Child Tax Credit. Each of these credits were designed to reduce the amount of tax owed, thereby offsetting some of the increases in living expenses and federal income tax. For many this results in a smaller a tax liability. For others with…

American Opportunity Credit: Key to Education for Lower and Middle Income College Students

ERIC Educational Resources Information Center

Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

2011-01-01

The Tax Relief Act of 1997 created an important tax provision which helped taxpayers offset the cost of higher education. This provision was in the form of education tax credits. Because a tax credit is a dollar for dollar reduction in tax liability, these education credits were designed to reduce the amount of tax due for college students or…

Wastewater Treatment Costs and Outlays in Organic Petrochemicals: Standards Versus Taxes With Methodology Suggestions for Marginal Cost Pricing and Analysis

NASA Astrophysics Data System (ADS)

Thompson, Russell G.; Singleton, F. D., Jr.

1986-04-01

With the methodology recommended by Baumol and Oates, comparable estimates of wastewater treatment costs and industry outlays are developed for effluent standard and effluent tax instruments for pollution abatement in five hypothetical organic petrochemicals (olefins) plants. The computational method uses a nonlinear simulation model for wastewater treatment to estimate the system state inputs for linear programming cost estimation, following a practice developed in a National Science Foundation (Research Applied to National Needs) study at the University of Houston and used to estimate Houston Ship Channel pollution abatement costs for the National Commission on Water Quality. Focusing on best practical and best available technology standards, with effluent taxes adjusted to give nearly equal pollution discharges, shows that average daily treatment costs (and the confidence intervals for treatment cost) would always be less for the effluent tax than for the effluent standard approach. However, industry's total outlay for these treatment costs, plus effluent taxes, would always be greater for the effluent tax approach than the total treatment costs would be for the effluent standard approach. Thus the practical necessity of showing smaller outlays as a prerequisite for a policy change toward efficiency dictates the need to link the economics at the microlevel with that at the macrolevel. Aggregation of the plants into a programming modeling basis for individual sectors and for the economy would provide a sound basis for effective policy reform, because the opportunity costs of the salient regulatory policies would be captured. Then, the government's policymakers would have the informational insights necessary to legislate more efficient environmental policies in light of the wealth distribution effects.

State Clean Energy Policies Analysis (SCEPA): State Tax Incentives

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

Lantz, E.; Doris, E.

As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited statemore » tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.« less

Solving the Principal - Agent Problem in Iraq: Economic Incentives Create a New Model for Security

DTIC Science & Technology

2007-12-01

The substantial devaluation of the local currency and prolonged implementation of government subsidies contributed to the growth of a predominantly...solution consisted of currency reform, elimination of price controls, and a reduction of marginal tax rates. Erhard’s solution was to substitute a much...percent. This ensured that the new money had value and helped move economic transactions away from barter and back to the use of currency exchange

26 CFR 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986.

Code of Federal Regulations, 2013 CFR

2013-04-01

...(p)(1) of the Act. [See paragraph (a)(2)(vii) and(a)(3)(x) of this section.] 1882(c) 3121(w)(2... absence from the United States during the election year that are deemed to be days of presence. (x... the election described in H.R. Rep. No. 99-841 at II-320, 811(a) 453C(b)(2)(B)(i), 453C(e)(4) 905(a...

26 CFR 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986.

Code of Federal Regulations, 2012 CFR

2012-04-01

...(p)(1) of the Act. [See paragraph (a)(2)(vii) and(a)(3)(x) of this section.] 1882(c) 3121(w)(2... absence from the United States during the election year that are deemed to be days of presence. (x... the election described in H.R. Rep. No. 99-841 at II-320, 811(a) 453C(b)(2)(B)(i), 453C(e)(4) 905(a...

26 CFR 301.9100-7T - Time and manner of making certain elections under the Tax Reform Act of 1986.

Code of Federal Regulations, 2014 CFR

2014-04-01

...(p)(1) of the Act. [See paragraph (a)(2)(vii) and(a)(3)(x) of this section.] 1882(c) 3121(w)(2... absence from the United States during the election year that are deemed to be days of presence. (x... the election described in H.R. Rep. No. 99-841 at II-320, 811(a) 453C(b)(2)(B)(i), 453C(e)(4) 905(a...

Affordable health benefits for workers without employer coverage.

PubMed

Etheredge, L; Jones, S B

1998-02-01

With 42 million individuals lacking health insurance in 1996, an increase of 1.1 million uninsured from the previous year, new initiatives to deal with health insurance problems merit a high priority among domestic policy initiatives. This paper examines the opportunities for assisting full-time workers (and their families) who do not receive employer-paid health insurance-a group that now includes 49 million individuals-by using three policy tools that Congress and President Clinton have already agreed to use in recent healthcare legislation: (a) equitable tax assistance; (b) market reforms; and (c) competition among health plans that offer economical benefits. Estimates for a model plan illustrate that such strategies could make decent private health insurance more affordable and more accessible for workers and their families who want to purchase it; family insurance protection, with guaranteed issue of insurance and large-group-rated premiums, could be offered at potential savings of 42% (or more). Premiums for worker's coverage, after tax assistance, would be below $1,200 per year, i.e., less than 60 cents per hour. These market-oriented reforms can be accomplished with a limited government role, and, after start-up costs, ongoing federal expenses would be modest, predictable, and controllable. When combined with the new $24 billion child health initiative to assist low-income families, the proposed plan would provide considerable progress toward universal access to affordable insurance coverage.

Legalization of drugs of abuse and the pediatrician.

PubMed

Schwartz, R H

1991-10-01

Growing numbers of individuals are proposing that drugs be legalized in the United States, with claims that federal, state, and local efforts to prohibit the use of illicit drugs are irrational and unenforceable. "Drug reform" advocates include persons of all political persuasions. Ironically, the call for drug reform comes at a time when trends in drug abuse, as reflected in national and state surveys, show a promising decline. It also is contradictory to at least one recent public opinion poll, in which respondents opposed the legalization of marijuana by a five-to-one margin. While their position is by no means unanimous, proponents of drug reform generally base their arguments on several key premises, such as elimination of or reductions in drug trafficking, enforcement, and interdiction expenditures; increased tax revenues from the legal sale of drugs; and reductions in health-care expenses associated with drug treatment. Reform advocates further claim that legalization would not be followed by an increase in drug use. The validity of each of these arguments is highly questionable. Legalization is a simplistic, short-sighted solution to a complex issue with public health, economic, criminal justice, and societal ramifications. Legalization would, moreover, abrogate the position taken in 1961 by the United States and 114 other nations in ratifying the United Nations Single Convention on Narcotic Drugs. The impact of drug reform merits an unbiased study by an independent agency. Until that time, pediatricians should inform themselves of the arguments for and against drug reform and be prepared to educate patients and their families about the issue.

Food and Agriculture Policy in Europe.

PubMed

Birt, Christopher A

2016-01-01

Diet includes many risk factors for the most common non-communicable diseases (NCDs), but diets consumed in Europe and in other parts of the developed world are not being modified sufficiently to take account of health priorities concerning, in particular, the prevention of NCDs, while much excess mortality and morbidity could be prevented by government actions to regulate appropriately both the agricultural and food industries, and to apply appropriate taxes and subsidies to promote healthier nutrition. In Europe, the Common Agricultural Policy (CAP) continues to promote production of saturated fat rich foods and sugar, with scarce attempts to promote increased production of fruit and vegetables. Meanwhile, the food industry continues to market secondary food products rich in sugar, salt and saturated fats. Powerful lobbies seek to block reform; however, necessary reforms are indicated in the interests of improved nutritional health.

Food and Agriculture Policy in Europe

PubMed Central

Birt, Christopher A

2016-01-01

Diet includes many risk factors for the most common non-communicable diseases (NCDs), but diets consumed in Europe and in other parts of the developed world are not being modified sufficiently to take account of health priorities concerning, in particular, the prevention of NCDs, while much excess mortality and morbidity could be prevented by government actions to regulate appropriately both the agricultural and food industries, and to apply appropriate taxes and subsidies to promote healthier nutrition. In Europe, the Common Agricultural Policy (CAP) continues to promote production of saturated fat rich foods and sugar, with scarce attempts to promote increased production of fruit and vegetables. Meanwhile, the food industry continues to market secondary food products rich in sugar, salt and saturated fats. Powerful lobbies seek to block reform; however, necessary reforms are indicated in the interests of improved nutritional health. PMID:29546152

Teachers' Evaluation of Professional Development in Support of National Reforms

ERIC Educational Resources Information Center

Gökmenoglu, Tuba; Clark, Christopher M.

2015-01-01

As in many other nations, the Turkish education system has undergone many significant curricular and structural reforms in the last decade. This study was designed to learn from teachers about the quality of professional development programs that were designed to support national reforms. Ten years into a period of intensive national reform,…

Health Care System Reforms in Developing Countries

PubMed Central

Han, Wei

2012-01-01

This article proposes a critical but non-systematic review of recent health care system reforms in developing countries. The literature reports mixed results as to whether reforms improve the financial protection of the poor or not. We discuss the reasons for these differences by comparing three representative countries: Mexico, Vietnam, and China. First, the design of the health care system reform, as well as the summary of its evaluation, is briefly described for each country. Then, the discussion is developed along two lines: policy design and evaluation methodology. The review suggests that i) background differences, such as social development, poverty level, and population health should be considered when taking other countries as a model; ii) although demand-side reforms can be improved, more attention should be paid to supply-side reforms; and iii) the findings of empirical evaluation might be biased due to the evaluation design, the choice of outcome, data quality, and evaluation methodology, which should be borne in mind when designing health care system reforms. PMID:25170464

The role of employee flexible spending accounts in health care financing.

PubMed

Schweitzer, M; Asch, D A

1996-08-01

Employee flexible spending accounts for health care represent one component of the current health care financing system that merits serious reform. These accounts create a system of undesirable incentives, force employees and employers to take complicated gambles, reduce tax revenues, and fail to meet their purported policy objectives. This paper describes shortcomings in these accounts from both a theoretical and an empirical perspective. Some proposed alternatives; including medical spending accounts and zero balance accounts, resolve many of these concerns but not all of them.

24 CFR 599.507 - Tax incentives utilization plan.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Tax incentives utilization plan....507 Tax incentives utilization plan. (a) Preliminary plan. Within six months of designation, the CoRA must prepare and submit to HUD a preliminary tax incentives utilization plan for achieving the State...

General Design and EIS, Humboldt Harbor and Bay, California. Navigation Improvements.

DTIC Science & Technology

1976-08-01

Bakeries , Inc. 75 Bakery products Halvorsen Lumber Products 65 Sawmill——remanufacturing plant Precision Lumber Cciupany 45 Lumber Bayley Suit , Inc. 40...governments receive revenue from retail sales and use taxes, local property taxes, and city business, license or franchise taxes. The sales tax is levied

A Framework for Rebuilding Initial Certification and Preparation Programs in Educational Leadership: Lessons from Whole-State Reform Initiatives

ERIC Educational Resources Information Center

Murphy, Joseph; Moorman, Hunter N.; McCarthy, Martha

2008-01-01

Background/Context: This study examines the extent of reform in preparation programs in school leadership in six states employing a comprehensive, whole-state intervention design. Although no studies of these or other comprehensive reform designs are available, there is a rich context surrounding preparation reform work that informed our…

Health care financing in Asia: key issues and challenges.

PubMed

Kwon, Soonman

2011-09-01

This article examines the major elements of health care financing such as financial risk protection, resource generation, resource pooling, and purchasing and payment; provides key lessons; and discusses the challenges for health care financing systems of Asian countries. With the exception of Japan, Korea, Taiwan, and Thailand, most health care systems of Asia provide very limited financial risk protection. The role of public prepaid schemes such as tax and social health insurance is minimal, and out-of-pocket payment is a major source of financing. The large informal sector is a major challenge to the extension of population coverage in many low-income countries of Asia, which must seek the optimal mix of tax subsidy and health insurance for universal coverage. Implementation of effective payment systems to control the behavior of health care providers is also a key factor in the success of health care financing reform in Asia.

Who Pays for Health Care in China? The Case of Heilongjiang Province

PubMed Central

Chen, Mingsheng; Zhao, Yuxin; Si, Lei

2014-01-01

Background Health spending by the Chinese government has declined and traditional social health insurance collapsed after economic reforms in the early 1980s; accordingly, the low-income population is exposed to potentially significant healthcare costs. Financing an equitable healthcare system represents a major policy objective in China’s current healthcare reform efforts. The current research presents an examination of the distribution of healthcare financing in a north-eastern Chinese province to compare equity status between urban and rural areas at two different times. Methods To analyze the progressivity of healthcare financing in terms of ability-to-pay, the Kakwani index was used to assess four healthcare financing channels: general taxes, social and commercial health insurance, and out-of-pocket payments. Two rounds of surveys were conducted in 2003 (11,572 individuals in 3841 households) and 2008 (15,817 individuals in 5530 households). Household socioeconomic status, healthcare payment, and utilization information were recorded using household interviews. Results China’s healthcare financing equity is unsound. Kakwani indices for general taxation were -0.0212 (urban) and -0.0297 (rural) in 2002, and -0.0097 (urban) and -0.0112 (rural) in 2007. Social health insurance coverage has expanded, however different financing distributions were found with respect to urban (0.0969 in 2002 vs. 0.0984 in 2007) and rural (0.0283 in 2002 vs. -0.3119 in 2007) areas. While progressivity of out-of-pocket payments decreased in both areas, the equity of financing was found to have improved among poorer respondents. Conclusions Overall, China’s healthcare financing distribution is unequal. Given the inequity of general taxes, decreasing the proportion of indirect taxes would considerably improve healthcare financing equity. Financial contribution mechanisms to social health insurance are equally significant to coverage extension. The use of flat rate contributions for healthcare funding places a disproportionate pressure upon the poor. Out-of-pocket payments have become equitable, but progressivity has decreased. PMID:25271768

The progressivity of health-care financing in Kenya.

PubMed

Munge, Kenneth; Briggs, Andrew Harvey

2014-10-01

Health-care financing should be equitable. In many developing countries such as Kenya, changes to health-care financing systems are being implemented as a means of providing equitable access to health care with the aim of attaining universal coverage. Vertical equity means that people of dissimilar ability to pay make dissimilar levels of contribution to the health-care financing system. Vertical equity can be analysed by measuring progressivity. The aim of this study was to analyse progressivity by measuring deviations from proportionality in the relationship between sources of health-care financing and ability to pay using Kakwani indices applied to data from the Kenya Household Health Utilisation and Expenditure Survey 2007. Concentration indices and Kakwani indices were obtained for the sources of health-care financing: direct and indirect taxes, out of pocket (OOP) payments, private insurance contributions and contributions to the National Hospital Insurance Fund. The bootstrap method was used to analyse the sensitivity of the Kakwani index to changes in the equivalence scale or the use of an alternative measure of ability to pay. The overall health-care financing system was regressive. Out of pocket payments were regressive with all other payments being proportional. Direct taxes, indirect taxes and private insurance premiums were sensitive to the use of income as an alternative measure of ability to pay. However, the overall finding of a regressive health-care system remained. Reforms to the Kenyan health-care financing system are required to reduce dependence on out of pocket payments. The bootstrap method can be used in determining the sensitivity of the Kakwani index to various assumptions made in the analysis. Further analyses are required to determine the equity of health-care utilization and the effect of proposed reforms on overall equity of the Kenyan health-care system. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2013; all rights reserved.

Professional Development in a Reform Context: Understanding the Design and Enactment of Learning Experiences Created by Teacher Leaders for Science Educators

ERIC Educational Resources Information Center

Shafer, Laura

2017-01-01

Teacher in-service learning about education reforms like NGSS often begin with professional development (PD) as a foundational component (Supovitz & Turner, 2000). Teacher Leaders, who are early implementers of education reform, are positioned to play a contributing role to the design of PD. As early implementers of reforms, Teacher Leaders…

Tax Arbitrage by Colleges and Universities. A CBO Study

ERIC Educational Resources Information Center

Congressional Budget Office, 2010

2010-01-01

Colleges and universities enjoy a variety of federal tax preferences that are designed to support a broader public purpose--the advancement of higher education and research. Not only are institutions of higher learning exempt from paying federal income taxes, they also are eligible to receive tax deductible charitable contributions and allowed to…

Life cycle assessment of a national policy proposal - the case of a Swedish waste incineration tax.

PubMed

Björklund, Anna E; Finnveden, Göran

2007-01-01

At the core of EU and Swedish waste policy is the so-called waste hierarchy, according to which waste should first be prevented, but should otherwise be treated in the following order of prioritisation: reuse, recycling when environmentally motivated, energy recovery, and last landfilling. Some recent policy decisions in Sweden aim to influence waste management in the direction of the waste hierarchy. In 2001 a governmental commission assessed the economic and environmental impacts of introducing a weight-based tax on waste incineration, the purpose of which would be to encourage waste reduction and increase materials recycling and biological treatment. This paper presents the results of a life cycle assessment (LCA) of the waste incineration tax proposal. It was done in the context of a larger research project concerning the development and testing of a framework for Strategic Environmental Assessment (SEA). The aim of this paper is to assess the life cycle environmental impacts of the waste incineration tax proposal, and to investigate whether there are any possibilities of more optimal design of such a tax. The proposed design of the waste incineration tax results in increased recycling, but only in small environmental improvements. A more elaborate tax design is suggested, in which the tax level would partly be related to the fossil carbon content of the waste.

Reduction in emergency department visits for children's asthma, ear infections, and respiratory infections after the introduction of state smoke-free legislation.

PubMed

Hawkins, Summer Sherburne; Hristakeva, Sylvia; Gottlieb, Mark; Baum, Christopher F

2016-08-01

Despite the benefits of smoke-free legislation on adult health, little is known about its impact on children's health. We examined the effects of tobacco control policies on the rate of emergency department (ED) visits for childhood asthma (N=128,807), ear infections (N=288,697), and respiratory infections (N=410,686) using outpatient ED visit data in Massachusetts (2001-2010), New Hampshire (2001-2009), and Vermont (2002-2010). We used negative binomial regression models to analyze the effect of state and local smoke-free legislation on ED visits for each health condition, controlling for cigarette taxes and health care reform legislation. We found no changes in the overall rate of ED visits for asthma, ear infections, and upper respiratory infections after the implementation of state or local smoke-free legislation or cigarette tax increases. However, an interaction with children's age revealed that among 10-17-year-olds state smoke-free legislation was associated with a 12% reduction in ED visits for asthma (adjusted incidence rate ratios (aIRR) 0.88; 95% CI 0.83, 0.95), an 8% reduction for ear infections (0.92; 0.88, 0.97), and a 9% reduction for upper respiratory infections (0.91; 0.87, 0.95). We found an overall 8% reduction in ED visits for lower respiratory infections after the implementation of state smoke-free legislation (0.92; 0.87, 0.96). The implementation of health care reform in Massachusetts was also associated with a 6-9% reduction in all children's ED visits for ear and upper respiratory infections. Our results suggest that state smoke-free legislation and health care reform may be effective interventions to improve children's health by reducing ED visits for asthma, ear infections, and respiratory infections. Copyright © 2016 Elsevier Inc. All rights reserved.

Methodological challenges in evaluating health care financing equity in data-poor contexts: lessons from Ghana, South Africa and Tanzania.

PubMed

Borghi, Josephine; Ataguba, John; Mtei, Gemini; Akazili, James; Meheus, Filip; Rehnberg, Clas; Di, McIntyre

2009-01-01

Measurement of the incidence of health financing contributions across socio-economic groups has proven valuable in informing health care financing reforms. However, there is little evidence as to how to carry out financing incidence analysis (FIA) in lower income settings. We outline some of the challenges faced when carrying out a FIA in Ghana, Tanzania and South Africa and illustrate how innovative techniques were used to overcome data weaknesses in these settings. FIA was carried out for tax, insurance and out-of-pocket (OOP) payments. The primary data sources were Living Standards Measurement Surveys (LSMS) and household surveys conducted in each of the countries; tax authorities and insurance funds also provided information. Consumption expenditure and a composite index of socioeconomic status (SES) were used to assess financing equity. Where possible conventional methods of FIA were applied. Numerous challenges were documented and solution strategies devised. LSMS are likely to underestimate financial contributions to health care by individuals. For tax incidence analysis, reported income tax payments from secondary sources were severely under-reported. Income tax payers and shareholders could not be reliably identified. The use of income or consumption expenditure to estimate income tax contributions was found to be a more reliable method of estimating income tax incidence. Assumptions regarding corporate tax incidence had a huge effect on the progressivity of corporate tax and on overall tax progressivity. LSMS consumption categories did not always coincide with tax categories for goods subject to excise tax (e.g., wine and spirits were combined, despite differing tax rates). Tobacco companies, alcohol distributors and advertising agencies were used to provide more detailed information on consumption patterns for goods subject to excise tax by income category. There was little guidance on how to allocate fuel levies associated with 'public transport' use. Hence, calculations of fuel tax on public transport were based on individual expenditure on public transport, the average cost per kilometre and average rates of fuel consumption for each form of transport. For insurance contributions, employees will not report on employer contributions unless specifically requested to and are frequently unsure of their contributions. Therefore, we collected information on total health insurance contributions from individual schemes and regulatory authorities. OOP payments are likely to be under-reported due to long recall periods; linking OOP expenditure and illness incidence questions--omitting preventive care; and focusing on the last service used when people may have used multiple services during an illness episode. To derive more robust estimates of financing incidence, we collected additional primary data on OOP expenditures together with insurance enrolment rates and associated payments. To link primary data to the LSMS, a composite index of SES was used in Ghana and Tanzania and non-durable expenditure was used in South Africa. We show how data constraints can be overcome for FIA in lower income countries and provide recommendations for future studies.

Consumer-directed health plans: are medical and health savings accounts viable options for financing American health care?

PubMed

Masri, Maysoun Demachkie; Oetjen, Reid M; Campbell, Claudia

2010-01-01

When Americans voted in November 2008, many had the presidential candidates' positions on health care reform in mind. Health savings accounts, which are high deductible health plans coupled with a tax-protected savings account, are 1 type of consumer-directed health plan (CDHP) that gained strong support from the Bush administration. Despite evidence of the effectiveness of CDHPs in constraining costs in other countries, the Obama health plan contains no mention of their role in future US health reform. This article seeks to provide the reader with a better understanding of how CDHPs can help to improve the use of health resources and reduce national health care expenditures by exploring the history and previous research on several types of consumer-directed plans and by providing a comparative analysis of the use of CDHPs in other countries.

Policy reform as creative destruction: political and administrative challenges in preserving the public-private mix.

PubMed

Brown, L D

1992-01-01

As political pressure for affordable universal coverage intensifies, various proposals have been crafted to improve the system without sacrificing the role of the private sector. Some analysts view the preservation of a mixed public-private system as an exercise in incrementalism, avoiding disquieting departures from familiar arrangements. A review of the political and administrative challenges of several main options--market innovation, tax credits, play or pay, and Medicaid expansion--suggests that the path to true reform is a slippery slope. Over time, changes in particular sectors, such as insurance, employers, government, and providers, will very likely implicate the others too. Although redefining the public-private mix may be more incremental than (say) adoption of a Canadian model, it will also entail considerable "creative destruction" of existing patterns and cannot fail to disturb the institutional status quo substantially.

Beyond reclamation in the Cadillac Desert: A blueprint for freshwater sustainability in the Western US

NASA Astrophysics Data System (ADS)

Sabo, J. L.; Glennon, R.

2011-12-01

Water reform in the West has met an impasse that stems from finger pointing between two parties-cities and farms. In this Perspective we identify an important third party, the environment (represented by non-governmental organizations) and specify a restoration goal or target for this third party. This target is to restore streamflow to rivers at 40% of virgin levels (an improvement of 21% over current levels). We then use the best available science and data to determine withdrawal targets for cities and farms to achieve this target. Finally, we propose a framework for financing reforms necessary to achieve our restoration target. This framework includes a three-tiered state tax on urban water use that provides a revenue stream for infrastructure improvements on farms and in cities to improve water use efficiency. Importantly, we also propose that this revenue stream be used in part to stimulate NGO purchases of water rights from the agricultural sector to be retired in water trusts. We estimate that a tiered tax implemented across the seven Colorado River Basin states would generate $ 46.9 billion in less than 14 years. This revenue would be sufficient to a) restore streamflow to 40% of virgin levels, b) provide reclaimed water systems to all major urban centers in the region, c) convert large areas of farmland under flood irrigation to more efficient irrigation technology, and d) provide critical matching funds for NGOs to purchase water rights and close the gap on the restoration target.

Social Security, retirement incentives, and retirement behavior: an international perspective.

PubMed

Gruber, J; Wise, D

1999-05-01

Escalating rates of early retirement are imposing fiscal pressure on retirement systems around the world. In some developed countries, the labor-force participation rates of men ages 60-64 have fallen by 75 percent over the last three decades. One explanation for this striking decline is social security program provisions which create disincentives to continued labor-force participation by older workers. There are substantial differences among developed nations in the labor-force participation of older workers. While two-thirds of 60-year-old American males are working, only one-quarter of men that age are working in Belgium. Over the entire 55-65 age range, 63 percent of American males are working, compared with only 40 percent of French males and 33 percent of Belgians males. There is strong evidence that the early retirement provisions of social security systems in developed countries determine the modal age of retirement. There is a strong relationship between early retirement ages and labor-force withdrawal rates; for example, in France, 60 percent of those working at the early entitlement age of 60 leave the labor force at that age. The core of this analysis is the construction of "implicit tax/subsidy rates" on additional work at older ages through each nation's social security system. These rates measure the change in a worker's retirement wealth entitlement from delaying retirement for one year, relative to the amount that would have been earned over that year. The U.S. Social Security system has an actuarial adjustment for delayed benefits claiming and other features that avoid financial incentives to leave the labor force at age 62 for a married worker, there is a slight disincentive to work for single workers and high wage earners. However, at ages 65 and older there is a stronger incentive to leave the labor force, with implicit tax rates on work of 19 percent for married workers and 33 percent for single workers. By comparison, other nations do not have actuarially fair adjustments, and as a result impose substantial taxes on additional work at older ages. In several countries, implicit tax rates on work at older ages approach or exceed 100 percent. This is because by delaying retirement, workers forgo benefits which often replace close to their full wage, in addition to having to pay the high payroll taxes required to finance generous social security benefits. There is a striking correlation across nations between high implicit tax rates on additional work and low labor-force participation rates among older workers. This suggests that social security program incentives are an important determinant of retirement. These findings have important policy implications for reforming social security programs in the United States and abroad. Policymakers must consider how program reforms will affect incentives for continued work at older ages.

42 CFR 433.68 - Permissible health care-related taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

...-related tax is imposed by a unit of local government, the tax must extend to all items or services or... least squares, the slope (designated as (B) (that is. the value of the x coefficient) of two linear... linear regression, as described in paragraph (e)(2)(i) of this section, for the State's tax program, if...

42 CFR 433.68 - Permissible health care-related taxes.

Code of Federal Regulations, 2013 CFR

2013-10-01

...-related tax is imposed by a unit of local government, the tax must extend to all items or services or... least squares, the slope (designated as (B) (that is. the value of the x coefficient) of two linear... linear regression, as described in paragraph (e)(2)(i) of this section, for the State's tax program, if...

Income Tax Organizer. The CIRcular: Consumer Information Report 9.

ERIC Educational Resources Information Center

Bank of America NT & SA, San Francisco, CA.

Designed as an aid in preparing federal income tax returns, this report explains terms, provides a worksheet, and describes sources of tax help. The importance of keeping tax records is discussed along with strategies for recordkeeping, types of records to keep, and how long to keep them. Explanations of the following terms are provided along with…

26 CFR 1.665(a)-0 - Excess distributions by trusts; scope of subpart D.

Code of Federal Regulations, 2010 CFR

2010-04-01

... generally to prevent a shift of tax burden to a trust from a beneficiary or beneficiaries. In the case of a foreign trust created by a U.S. person, subpart D is designed to prevent certain other tax avoidance... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts...

An alternate property tax program requiring a forest management plan and scheduled harvesting

Treesearch

D.F. Dennis; P.E. Sendak

1991-01-01

Vermont's Use Value Appraisal property tax program, designed to address problems such as tax inequity and forced development caused by taxing agricultural and forest land based on speculative values, requires a forest management plan and scheduled harvests. A probit analysis of enrollment provides evidence of the program's success in attracting large parcels...

26 CFR 1.468B - Designated settlement funds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Designated settlement funds. 1.468B Section 1... (CONTINUED) INCOME TAXES Taxable Year for Which Deductions Taken § 1.468B Designated settlement funds. A designated settlement fund, as defined in section 468B(d)(2), is taxed in the manner described in § 1.468B-2...

Inexpensive health care reform: the mathematics of medicine.

PubMed

Forsyth, Roger A

2010-02-01

There is data to support the hypothesis that US healthcare reform will require systemic changes in their delivery system rather than a segment-by-segment approach to improving individual components such as administrative or pharmaceutical costs or illness-by-illness programs such as comparative effectiveness or disease management. Mathematically, personnel costs provide the largest potential for savings. These costs are reflected in utilization rates. However, when governments or insurers try to control utilization, shortages or dissatisfaction ensue. Therefore, reform should be structured to encourage individually initiated reductions in utilization. This can be facilitated by changing from employer-paid comprehensive group policies of variable coverage to a three-part, standardized, individually purchased, group policy with a targeted deductible and co-pays that provide disincentives to over-utilization and incentives (refunds on unused contributions) to reduce utilization. There will be a public health policy (maternal, infant, and immunizations) that will be very inexpensive and not subject to any disincentives, a catastrophic policy with a deductible and enhanced but diminishing co-pays, and a Health Savings Account that pre-positions funds to cover the deductible and co-pays. These changes will lead to a reduction in administrative costs. The excess capacity created will provide care for the currently uninsured. Savings will be refunded to individuals thereby generating taxes that can pay for needed subsidies. Reform can be inexpensive if it puts the mathematics before the politics.

Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

PubMed Central

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

Fuel Processing System for a 5kW Methanol Fuel Cell Power Unit.

DTIC Science & Technology

1985-11-27

report documents the development and design of a 5kW neat methanol reformer for phosphoric acid fuel cell power plants . The reformer design was based...VAPORIZATION OF METHANOL ........... 4.3 REFORMING/SHIFT CATALYST BED ......... 2 5.0 COMPONENT TESTING............... 5.1 COMBUSTION TUBE...69 36 Catalyst Bed Temperature Profile Before and After Transient ................. 70 37 Assembly -5kw Neat Methanol Reformer. ......... 72 Page No

Good governance and budget reform in Lesotho Public Hospitals: performance, root causes and reality.

PubMed

Vian, Taryn; Bicknell, William J

2014-09-01

Lesotho has been implementing financial management reforms, including performance-based budgeting (PBB) since 2005 in an effort to increase accountability, transparency and effectiveness in governance, yet little is known about how these efforts are affecting the health sector. Supported by several development partners and $24 million in external resources, the PBB reform is intended to strengthen government capacity to manage aid funds directly and to target assistance to pressing social priorities. This study designed and tested a methodology for measuring implementation progress for PBB reform in the hospital sector in Lesotho. We found that despite some efforts on the national level to promote and support reform implementation, staff at the hospital level were largely unaware of the purpose of the reform and had made almost no progress in transforming institutions and systems to fully realize reform goals. Problems can be traced to a complex reform design, inadequate personnel and capacity to implement, professional boundaries between financial and clinical personnel and weak leadership. The Lesotho reform experience suggests that less complex designs for budget reform, better adapted to the context and realities of health sectors in developing countries, may be needed to improve governance. It also highlights the importance of measuring reform implementation at the sectoral level. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2013; all rights reserved.

Designing Meaningful Developmental Reform. Research Overview

ERIC Educational Resources Information Center

Jaggars, Shanna Smith; Hodara, Michelle; Stacey, Georgia West

2013-01-01

This practitioner packet is designed to help community college administrators implement reforms to developmental education at their colleges. It reviews common impediments to developmental reform and presents data that supports directions colleges can take to create a system of developmental education that might serve students more effectively.…

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A designation of...

27 CFR 41.72 - Notice for smokeless tobacco.

Code of Federal Regulations, 2010 CFR

2010-04-01

... designation. Every package of chewing tobacco or snuff shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “chewing tobacco” or “snuff.” As an alternative, packages of chewing tobacco may be designated “Tax Class C,” and...

31 CFR 203.5 - Designation of financial institutions as TT&L depositaries.

Code of Federal Regulations, 2010 CFR

2010-07-01

... PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND LOAN PROGRAM General Information § 203.5 Designation of... authorized to maintain a TT&L account, TIP main account balance, SDI account balance, or TIO account balance...

From Progressive to Flat: How Tax Reform would Affect the Military

DTIC Science & Technology

2012-06-01

l,e:s dedJe1ic:n. Al:taeh Fam eoco 36 36 Add lines23 Uro ~.gh 3:5 36 37 Subtract line36 1rom line :22. ThS S vour adjusted gross income .. 37 156...name I Fore1111 provtnce/county I For«11’P05tilco:le tJI"Uf, ’NiUr. $SID9) lO ~IS ~n:1 Ct’l:Ctang I IIC. DD’ •• ld cti !’Qt )’OUf l&x or ""’ .... 0 Yov

Recent health policy initiatives in Nordic countries

PubMed Central

Saltman, Richard B.

1992-01-01

Health care systems in Sweden, Finland, and Denmark are in the midst of substantial organizational reconfiguration. Although retaining their tax-based single source financing arrangements, they have begun experiments that introduce a limited measure of competitive behavior in the delivery of health services. The emphasis has been on restructuring public operated hospitals and health centers into various forms of public firms, rather than on the privatization of ownership of institutions. If successful, the reforms will enable these Nordic countries to combine their existing macroeconomic controls with enhanced microeconomic efficiency, effectiveness, and responsiveness to patients. PMID:10122003

The Effects of the Federal Estate Tax on Nonindustrial Private Landowners

Treesearch

Tamara Cushing; Steve Bullard; John Greene; Ted Beauvias

1998-01-01

The federal estate tax is designed to tax the accumulation and transfer of wealth. Between 1987 and 1997, the estate tax was as high as 55% of assets above $600,000. Timber and land values have increased significantly in many areas of the U.S. in recent years, and in some circumstances heirs liquidate timber, or sell or develop portions of inherited timber and...

The Brazilian Experience with Agroecological Extension: A Critical Analysis of Reform in a Pluralistic Extension System

ERIC Educational Resources Information Center

Diesel, Vivien; Miná Dias, Marcelo

2016-01-01

Purpose: To analyze the Brazilian experience in designing and implementing a recent extension policy reform based on agroecology, and reflect on its wider theoretical implications for extension reform literature. Design/methodology/approach: Using a critical public analysis we characterize the evolution of Brazilian federal extension policy…

Transforming the Organic Chemistry Lab Experience: Design, Implementation, and Evaluation of Reformed Experimental Activities--REActivities

ERIC Educational Resources Information Center

Collison, Christina G.; Kim, Thomas; Cody, Jeremy; Anderson, Jason; Edelbach, Brian; Marmor, William; Kipsang, Rodgers; Ayotte, Charles; Saviola, Daniel; Niziol, Justin

2018-01-01

Reformed experimental activities (REActivities) are an innovative approach to the delivery of the traditional material in an undergraduate organic chemistry laboratory. A description of the design and implementation of REActivities at both a four- and two-year institution is discussed. The results obtained using a reformed teaching observational…

Research on reform plan of civil engineering adult education graduation design

NASA Astrophysics Data System (ADS)

Su, Zhibin; Sun, Shengnan; Cui, Shicai

2017-12-01

As for civil engineering adult education graduation design, reform program is put forward combined with our school. The main points of reform include the following aspects. New pattern of graduation design which is consisted of basic training of engineering design, technical application and engineering innovation training is formed. Integration model of graduation design and employment is carried out. Multiple professional guidance graduation design pattern is put forward. Subject of graduation design is chosen based on the school actual circumstance. A “three stage” quality monitoring system is established. Performance evaluation pattern that concludes two oral examinations of the dissertation is strictly carried out.

26 CFR 48.0-1 - Introduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... MANUFACTURERS AND RETAILERS EXCISE TAXES Introduction § 48.0-1 Introduction. The regulations in this part 48 are designated “Manufacturers and Retailers Excise Tax Regulations.” The regulations relate to the excise taxes... automobiles, highway-type tires, taxable fuel, aviation fuel, coal, certain vaccines, and sporting goods...

Impact of tobacco industry and other corporations in the defeat of the 1994 Clinton health care plan.

PubMed

Givel, Michael

2017-06-21

The primary reason cited by many scholars for the defeat of the Clinton Administration's 1994 health care reform bill has long been identified as Health Insurance Association of America and National Federation of Independent Businesses opposition to the bill. Given this predominant consensus combined with sizeable proposed funding for the bill by a large tobacco product tax, this manuscript examined what the tobacco industry's role was in whole or part in defeating the Clinton health care bill. This research occurred through crosschecking internal tobacco industry documents and Clinton White House documents. Prior to the passage of the bill, the tobacco industry accepted a compromise of 45 cents per pack increase phased in over five years. Due to this compromise, the industry or third party allies had no role in the ultimate defeat in the bill. The primary reason for the bill's ultimate defeat was general business (but not tobacco industry and third party ally) opposition, the bill running out of time, and conflicting bills. Secondary reasons for the bill's defeat included issues with: employer mandates, high taxes on insurance plans, impacts on medical research and education, Congressional attention to other issues, election year politics, and possible future excise tax possibilities.

A miniature fuel reformer system for portable power sources

NASA Astrophysics Data System (ADS)

Dolanc, Gregor; Belavič, Darko; Hrovat, Marko; Hočevar, Stanko; Pohar, Andrej; Petrovčič, Janko; Musizza, Bojan

2014-12-01

A miniature methanol reformer system has been designed and built to technology readiness level exceeding a laboratory prototype. It is intended to feed fuel cells with electric power up to 100 W and contains a complete setup of the technological elements: catalytic reforming and PROX reactors, a combustor, evaporators, actuation and sensing elements, and a control unit. The system is engineered not only for performance and quality of the reformate, but also for its lightweight and compact design, seamless integration of elements, low internal electric consumption, and safety. In the paper, the design of the system is presented by focussing on its miniaturisation, integration, and process control.

78 FR 75471 - Section 3504 Agent Employment Tax Liability

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-12

... under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care... home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final... amendments to the existing regulatory language designed to update citations and be consistent with the...

Targeted Jobs Tax Credit: Findings from Employer Surveys.

ERIC Educational Resources Information Center

Bishop, John, Ed.

This collection includes eight reports of findings from a series of employer surveys designed to assess the effectiveness of the Targeted Jobs Tax Credit (TJTC). The following papers are included: "Introduction," by John Bishop; "Utilization of the Targeted Jobs Tax Credit," by John Bishop and Susan Ashbrook; "Multivariate…

5 CFR 2634.404 - Qualified diversified trusts.

Code of Federal Regulations, 2011 CFR

2011-01-01

... investments the proceeds of sale are to be reinvested; (2) The trustee and any other designated fiduciary in... of Federal responsibility; (7) The trustee or designee shall prepare the trust's income tax return and, on behalf of any interested party, the personal income tax returns and similar tax documents...

Understanding Taxes. [Teacher's Resource Package. Revised.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

This redesigned version of a high school curriculum on understanding taxes contains 6 units with 12 lessons. The set of video, print, and software lessons is designed to teach students about the United States tax system through integrating the materials in a number of different classrooms: history, economics, math, consumer education, government,…

78 FR 66425 - Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-05

... officials and representatives of the public to discuss relevant tax administration issues. As an advisory body designed to focus on broad policy matters, the IRSAC reviews existing tax policy and/or makes recommendations with respect to emerging federal tax administration issues. The IRSAC suggests operational...

76 FR 67256 - Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-31

... public, the tax professional community, small and large businesses, international, wage and investment... Revenue Service officials and representatives of the public to discuss relevant tax administration issues. As an advisory body designed to focus on broad policy matters, the IRSAC reviews existing tax policy...

31 CFR 203.9 - Scope of the subpart.

Code of Federal Regulations, 2013 CFR

2013-07-01

... rules that financial institutions must follow when they process electronic Federal tax payment transactions. A financial institution is not required to be designated as a TT&L depositary in order to process..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND...

31 CFR 203.9 - Scope of the subpart.

Code of Federal Regulations, 2012 CFR

2012-07-01

... rules that financial institutions must follow when they process electronic Federal tax payment transactions. A financial institution is not required to be designated as a TT&L depositary in order to process..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND...

31 CFR 203.9 - Scope of the subpart.

Code of Federal Regulations, 2011 CFR

2011-07-01

... rules that financial institutions must follow when they process electronic Federal tax payment transactions. A financial institution is not required to be designated as a TT&L depositary in order to process..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND...

Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax

ERIC Educational Resources Information Center

Doyle, Elaine

2015-01-01

This paper outlines the development and implementation of an online educational intervention designed to enhance moral reasoning in higher level tax students. Before decisions are made about how to behave ethically, cognitive moral reasoning takes place. The importance of education in developing morally sensitive individuals who use principled…

Calculator. Owning a Small Business.

ERIC Educational Resources Information Center

Parma City School District, OH.

Seven activities are presented in this student workbook designed for an exploration of small business ownership and the use of the calculator in this career. Included are simulated situations in which students must use a calculator to compute property taxes; estimate payroll taxes and franchise taxes; compute pricing, approximate salaries,…

Limited take-up of health coverage tax credits: a challenge to future tax credit design.

PubMed

Dorn, Stan; Varon, Janet; Pervez, Fouad

2005-10-01

The Trade Act of 2002 created federal tax credits to subsidize health coverage for certain early retirees and workers displaced by international trade. Though small, this program offers the opportunity to learn how to design future tax credits for larger groups of uninsured. During September 2004, the most recent month for which there are data about all forms of Trade Act credits, roughly 22 percent of eligible individuals received credits. The authors find that health insurance tax credits are more likely to reach their target populations if such credits: 1) limit premium costs for the low-income uninsured and do not require full premium payments while applications are pending; 2) provide access to coverage that beneficiaries value, including care for preexisting conditions; 3) are combined with outreach that uses easily understandable, multilingual materials and proactive enrollment efforts; and 4) feature a simple application process involving one form filed with one agency.

[VOCs tax policy on China's economy development].

PubMed

Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

2011-12-01

In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

Looking Under the Hood of the Cadillac Tax.

PubMed

Glied, Sherry; Striar, Adam

2016-06-01

One effect of the Affordable Care Act's "Cadillac tax" (now delayed until 2020) is to undo part of the existing federal tax preference for employer-sponsored insurance. The specific features of this tax on high-cost health plans--notably, the inclusion of tax-favored savings vehicles such as health savings accounts (HSAs) in the formula for determining who is subject to the tax--are designed primarily to maximize revenue and minimize coverage disruptions, not to reduce health spending. Thus, at least initially, these savings accounts, rather than enrollee cost-sharing or other plan features, are likely to be affected most by the tax as employers act to limit their HSA contributions. Because high earners are the ones benefiting most from tax-preferred accounts, the high-cost plan tax will probably be more progressive than prior analyses have suggested, while having only a modest impact on total health spending.

Do healthcare tax credits help poor-health individuals on low incomes?

PubMed

Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

2018-03-01

In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

Integrated Curriculum Design Reform of Civil Engineering Management Discipline Based on Inter-disciplinary Professional Training

NASA Astrophysics Data System (ADS)

Yidong, Xu; Ping, Wu; Jian, Chen; Jiansheng, Shen

2018-05-01

In view of the shortcomings of the current civil engineering management discipline, this paper investigates the necessity of the course design reform. Based on the analysis of basic occupation requirements of civil engineering management discipline, the basic ideas and implementation strategies of the integrated reform of curriculum design system are proposed, which can not only improve the students’ overall understanding of knowledge and skills, but also enhance the system of student learning.

Whole-School Reform. ERIC Digest, Number 124.

ERIC Educational Resources Information Center

McChesney, Jim

This Digest describes several programs designed to foster successful school reform, and examines the Comprehensive School Reform Demonstration (CSRD) Program, recently approved by Congress. Whole-school (or comprehensive) reform includes a cross-disciplinary set of nationwide and local programs, dedicated to the intellectual and personal nurturing…

Constitutional Reform for Conflict Management

DTIC Science & Technology

2014-04-01

conflict. Empirical studies reveal that both accommodative and integrative constitutional design can produce political stability , if properly...reform, and the ability of various constitutional designs to promote democracy and political stability .

24 CFR 599.507 - Tax incentives utilization plan.

Code of Federal Regulations, 2011 CFR

2011-04-01

... utilization plan for achieving the State and local commitments made at the time of application as required by... 24 Housing and Urban Development 3 2011-04-01 2010-04-01 true Tax incentives utilization plan. 599....507 Tax incentives utilization plan. (a) Preliminary plan. Within six months of designation, the CoRA...

Income Tax Law: U.S. Armed Forces Training: Course Book.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income;…

48 CFR 629.302 - Application of State and local taxes to the Government.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Application of State and local taxes to the Government. 629.302 Section 629.302 Federal Acquisition Regulations System DEPARTMENT... and local taxes to the Government. The Office of the Legal Adviser is the agency-designated counsel...

Small Numbers, Large Returns: College Students Helping Community Members Prepare Income Tax Returns

ERIC Educational Resources Information Center

Hulsart, Robyn W.

2007-01-01

This article examines the Volunteer Income Tax Assistance program, an IRS-sponsored initiative designed to help those who cannot afford professional tax assistance, people with disabilities, people uncomfortable speaking and understanding English, the elderly, and others with special needs. The author discusses its implementation at a small…

Family Child Care Tax Workbook. Redleaf Press Business Series.

ERIC Educational Resources Information Center

Copeland, Tom

This workbook presents information to assist taxpayers in completing their 1996 federal income tax forms for their family child care business and is designed to be used in conjunction with "The Basic Guide to Family Child Care Record Keeping." Procedures prior to filing the tax return are discussed and calculation of the time-space…

Understanding Elementary Teachers' Different Responses to Reform: The Case of Implementation of an Assessment Reform in South Korea

ERIC Educational Resources Information Center

Choi, Jinyoung

2017-01-01

This study explores how teachers implemented an assessment reform in South Korea, with an analysis of different aspects of the reform. Using a mixed method design, this study reveals that the relation between policy and practice depends upon the nature of the changes that reform policies propose. Teachers' implementation varies in terms of…

Reforming health care financing in Bulgaria: the population perspective.

PubMed

Balabanova, Dina; McKee, Martin

2004-02-01

Health financing reform in Bulgaria has been characterised by lack of political consensus on reform direction, economic shocks, and, since 1998, steps towards social insurance. As in other eastern European countries, the reform has been driven by an imperative to embrace new ideas modelled on systems elsewhere, but with little attention to whether these reflect popular values. This study explores underlying values, such as views on the role of the state and solidarity, attitudes to, and understanding of compulsory and voluntary insurance, and co-payments. The study identifies general principles (equity, transparency) considered important by the population and practical aspects of implementation of reform. Data were obtained from a representative survey (n=1547) and from 58 in-depth interviews and 6 focus groups with users and health professionals, conducted in 1997 before the actual reform of the health financing system in Bulgaria. A majority supports significant state involvement in health care financing, ranging from providing safety net for the poor, through co-subsidising or regulating the social insurance system, to providing state-financed universal free care (half of all respondents). Collectivist values in Bulgaria remain strong, with support for free access to services regardless of income, age, or health status and progressive funding. There is strong support (especially among the well off) for a social insurance system based on the principle of solidarity and accountability rather than the former tax-based model. The preferred health insurance fund was autonomous, state regulated, financing only health care, and offering optional membership. Voluntary insurance and, less so, co-payments were acceptable if limited to selected services and better off groups. In conclusion, a health financing system under public control that fits well with values and population preferences is likely to improve compliance and be more sustainable. Universal health insurance appears to attract most support, but a broader public debate involving less empowered people is needed to resolve misunderstandings and create realistic expectations.

State health care financing strategies for children with intellectual and developmental disabilities.

PubMed

Bachman, Sara S; Comeau, Margaret; Tobias, Carol; Allen, Deborah; Epstein, Susan; Jantz, Kathryn; Honberg, Lynda

2012-06-01

We provide the first descriptive summary of selected programs developed to help expand the scope of coverage, mitigate family financial hardship, and provide health and support services that children with intellectual and developmental disabilities need to maximize their functional status and quality of life. State financing initiatives were identified through interviews with family advocacy, Title V, and Medicaid organizational representatives. Results showed that states use myriad strategies to pay for care and maximize supports, including benefits counseling, consumer- and family-directed care, flexible funding, mandated benefits, Medicaid buy-in programs, and Tax Equity and Fiscal Responsibility Act of 1982 funding. Although health reform may reduce variation among states, its impact on families of children with intellectual and developmental disabilities is not yet clear. As health reform is implemented, state strategies to ameliorate financial hardship among families of children with intellectual and developmental disabilities show promise for immediate use. However, further analysis and evaluation are required to understand their impact on family and child well-being.

Does Raising the Early Retirement Age Increase Employment of Older Workers?*

PubMed Central

Staubli, Stefan; Zweimüller, Josef

2013-01-01

Two pension reforms in Austria increased the early retirement age (ERA) from 60 to 62 for men and from 55 to 58.25 for women. We find that raising the ERA increased employment by 9.75 percentage points among affected men and by 11 percentage points among affected women. The reforms had large spillover effects on the unemployment insurance program but negligible effects on disability insurance claims. Specifically, unemployment increased by 12.5 percentage points among men and by 11.8 percentage points among women. The employment response was largest among high-wage and healthy workers, while low-wage and less healthy workers either continued to retire early via disability benefits or bridged the gap to the ERA via unemployment benefits. Taking spillover effects and additional tax revenues into account, we find that for a typical birth-year cohort a one year increase in the ERA resulted in a reduction of net government expenditures of 107 million euros for men and of 122 million euros for women. PMID:24319299

Renovating the Commons: Swedish health care reforms in perspective.

PubMed

Saltman, Richard B; Bergman, Sven-Eric

2005-01-01

Recent reform experience in Sweden supports the premise that key dimensions of a country's health care system reflect the core social norms and values held by its citizenry. The fundamental structure of the Swedish health system has remained notably consistent over the past half century, that is, tax-based financing and publicly operated hospitals. Yet on other, nearly as important, parameters, there has been substantial change, for example, the persistent pursuit for thirty years of a stronger primary care framework and the effort to allow patient choice of doctor, health center, and hospital within the publicly operated system. This particular combination of continuity and change has occurred as traditional Swedish values of jamlikhet (equality) and trygghet (security) have been challenged in an environment shaped by an aging population, changing medical technology, and Sweden's integration into the European Single Market. This article explores the ongoing process of health system development in Sweden in the context of the country's broader social and cultural characteristics.

Does Raising the Early Retirement Age Increase Employment of Older Workers?

PubMed

Staubli, Stefan; Zweimüller, Josef

2013-12-01

Two pension reforms in Austria increased the early retirement age (ERA) from 60 to 62 for men and from 55 to 58.25 for women. We find that raising the ERA increased employment by 9.75 percentage points among affected men and by 11 percentage points among affected women. The reforms had large spillover effects on the unemployment insurance program but negligible effects on disability insurance claims. Specifically, unemployment increased by 12.5 percentage points among men and by 11.8 percentage points among women. The employment response was largest among high-wage and healthy workers, while low-wage and less healthy workers either continued to retire early via disability benefits or bridged the gap to the ERA via unemployment benefits. Taking spillover effects and additional tax revenues into account, we find that for a typical birth-year cohort a one year increase in the ERA resulted in a reduction of net government expenditures of 107 million euros for men and of 122 million euros for women.

The Effect of Eliminating the Affordable Care Act's Tax Credits in Federally Facilitated Marketplaces.

PubMed

Saltzman, Evan; Eibner, Christine

2015-07-15

In this study, RAND Corporation researchers assess the expected change in enrollment and premiums in the Patient Protection and Affordable Care Act (ACA)-compliant individual market in federally facilitated marketplace (FFM) states if the U.S. Supreme Court decides to eliminate subsidies in FFM states. The analysis used the Comprehensive Assessment of Reform Efforts (COMPARE) microsimulation model, an economic model developed by RAND researchers, to assess the impact of proposed health reforms. The authors found that enrollment in the ACA-compliant individual market, including plans sold in the marketplaces and those sold outside of the marketplaces that comply with ACA regulations, would decline by 9.6 million, or 70 percent, in FFM states if subsidies were eliminated. They also found that unsubsidized premiums in the ACA-compliant individual market would increase 47 percent in FFM states. This corresponds to a $1,610 annual increase for a 40-year-old nonsmoker purchasing a silver plan.

Health care evaluation, utilitarianism and distortionary taxes.

PubMed

Calcott, P

2000-09-01

Cost Utility Analysis (CUA) and Cost Benefit Analysis (CBA) are methods to evaluate allocations of health care resources. Problems are raised for both methods when income taxes do not meet the first best optimum. This paper explores the implications of three ways that taxes may fall short of this ideal. First, taxes may be distortionary. Second, they may be designed and administered without reference to information that is used by providers of health care. Finally, the share of tax revenue that is devoted to health care may be suboptimal. The two methods are amended to account for these factors.

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A...

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2014 CFR

2014-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A...

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A...

26 CFR 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). (a) Regulated investment company—(1) Notice to shareholders. (i) A...

The tobacco excise system in Indonesia: hindering effective tobacco control for health.

PubMed

Barber, Sarah; Ahsan, Abdillah

2009-07-01

Comprehensive tobacco control policies include high taxes. This paper describes the tobacco excise structure in Indonesia from 2007 to 2009. The design of the tobacco excise system contributes to neutralizing the effect of a tax increase on consumption. Wide gaps in tax rates allow for the availability of low-priced products, and consumers can substitute to cheaper products in response to price increases. There has been no systematic increase in the tax rates, which promotes affordable of tobacco products. Firms can reduce their prices at point of sale and absorb the tax increase instead of passing it onto consumers. Tiered tax rates by production scale allow firms to evade paying the highest tax brackets legally, thereby increasing profit margins while reducing prices at point of sale. Increases in tobacco excise rates in Indonesia may not have a large health impact under the current system of tax administration.

The man with the dirty black beard: race, class, and schools in the antebellum South.

PubMed

Watson, Harry L

2012-01-01

The problem of poor, degraded white people in the antebellum South presented a problem to both reformers and proponents of slavery. Sharpening the differences of race meant easing those of class, ensuring that public schooling did not always receive widespread support. The cult of white superiority absolved the state of responsibility for social mobility. As better schooling was advocated for religious and civic reasons, wealthy planters determined to avoid taxes joined with their illiterate neighbors in fighting attempts at “improvement” that undermined the slave system based on the notion of black inferiority.

NHS internal market 1991-2: towards a balance sheet.

PubMed Central

Petchey, R

1993-01-01

The first year of the internal market in the NHS has been claimed to have resulted in increased efficiency. These claims, however, are hard to substantiate because the systems for operating the market are not fully in place. Examination of data on tax relief for private health insurance premiums for over 60s, general practice fundholding, and implementation and transaction costs suggest that much of the increased efficiency is not due to the reforms but to increased funding. Furthermore, some of the changes seem to be decreasing market forces and reducing efficiency. Images p700-a PMID:8471927

Business, Households, and Governments: Health Spending, 1991

PubMed Central

Cowan, Cathy A.; McDonnell, Patricia A.

1993-01-01

Governments have been thrust to the forefront of health care reform efforts as growth in government health care costs was faster than growth in all other sponsor sectors in 1991. In the business sector, real health care costs per worker have risen 65 times faster than real wages and salaries per worker during the past 26 years. Households continue to devote 5 percent of income after taxes to health care, the same percentage for the last 8 years. This article presents data supporting these findings, and an analysis of health care spending by each sponsor sector. PMID:10130577

Penny-Wise, Dollar-Foolish.

ERIC Educational Resources Information Center

Griffin, C. W.

1979-01-01

A veteran energy author discusses the economic deterrents to energy-conservation design measures inherent in the present tax laws, and proposes a standard energy tax reduction as a potential solution. (Author)