Optimum taxation with errors in administration
نویسندگان
چکیده
منابع مشابه
Optimum taxation of inheritances
Inheritances create a second distinguishing characteristic of individuals, in addition to earning abilities. We incorporate this fact into an optimum income taxation model with bequests motivated by joy of giving, and show that a tax on inherited wealth is equivalent to a tax on expenditures, i. e. to a uniform tax on consumption plus bequests. These taxes have a positive effect on intertempora...
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The market for private life annuities is characterised by adverse selection, that is, contracts offer lower than fair payoffs to individuals with low life expectancy. Moreover, life expectancy and income have been found to be positively correlated. The paper shows that a linear tax on annuity payoffs, which raises more revenues from long-living individuals than from short-living, represents an ...
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AbstractMedication errors are commonly encountered in hospital setting. Intravenous medications pose particular risks because of their greater complexity and the multiple steps required in their preparation, administration and monitoring. We aimed to determine the rate of errors during preparation and administration phase of intravenous medications and the correlation of these errors with the d...
متن کاملThe Rate of Physicochemical Incompatibilities, Administration Errors. Factors Correlating with Nurses᾽ Errors
AbstractMedication errors are commonly encountered in hospital setting. Intravenous medications pose particular risks because of their greater complexity and the multiple steps required in their preparation, administration and monitoring. We aimed to determine the rate of errors during preparation and administration phase of intravenous medications and the correlation of these errors with the d...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 1982
ISSN: 0047-2727
DOI: 10.1016/0047-2727(82)90019-6