Private sector tax practitioners are often accused of unethical behavior in developing contrived avoidance arrangements. Such arrangements usually comply with the letter law but contravene its underlying (often unstated) ‘spirit’. Prior research comparing ethical reasoning private practitioners, government revenue and a non-tax (control) group both social contexts found no significant differenc...

We demonstrate that the carbon tax imposed by the Canadian province of British Columbia, a unique carbon pricing policy that comprehensively applies to all fossil fuels, caused a decline in short-run gasoline demand that is significantly greater than would be expected from an equivalent increase in the market price of gasoline. That the carbon tax is more salient, or yields a larger change in d...

This paper develops several points concerning the design and implementation of a carbon tax. First, if implemented without any offsetting changes in transfer programs, the carbon tax would be regressive. This regressivity could be offset with changes in either the direct tax system or transfers. Second, the production and consumption distortions associated with small carbon taxes, on the order ...

Case 1: A female baby weighing 3 kg referred from a small town near Afghanistan border, after providing initial surgical care for gastroschisis. In privately owned vehicle it takes more than 36 hours to reach our facility from the hospital, where patient was managed initially. The baby was delivered with no antenatal workup. Following birth the patient was immediately transferred to the militar...

• Major depressive disorder is a risk factor in the development of coronary heart disease. Individuals with depression are more likely to experience an adverse cardiac event such as a heart attack or blood clots. Depression has proven to be such a risk factor in cardiac disease that the American Heart Association has recommended that all cardiac patients be screened for depression. • People who...

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We show that for any computably enumerable (c.e.) degree a and any low n–c.e. degree l (n ≥ 1), if l < a, then there are n–c.e. degrees a0,a1 such that l < a0,a1 < a and a0 ∨ a1 = a. In particular, there is no low maximal d.c.e. degree.