Aspects of Interest Withholding Tax

How the Withholding Tax Affects U.s. Employees

Ethical aspects of withdrawing and withholding treatment.

Decisions about withdrawing and withholding treatment are common in health care. During almost every encounter between health professionals and patients a decision needs to be made about treatment options. In most cases these choices do not pose any difficulty, for example, starting antibiotics when a patient has an infection. However, decisions not to treat, or to stop treating, raise fundamen...

Tax Withholding and Tax Compliance: Evidence from a Framed Field Experiment

Although tax withholding is a central component of the US income tax system, there is a paucity of research that explores the relationship between tax withholding and subsequent tax reporting. Using a framed field experiment with working adults and deliberate framing, this study looks directly at this nexus. Briefly, we find interesting asymmetries related to tax position, in particular that ta...

Tax aspects of covenants not to compete.

Administrative Aspects of a Negative Income Tax

In recent years, there has been growing discontent with the nation's welfare programs. The resulting discussions have produced a broad range of criticisms. It is said that present programs do not reach all of the poor; that benefits are too small for many of those who receive them; that eligibility tests are demeaning and incentives for self-betterment are stifled, with the result.that too many...