New regulation of health insurance markets creates multiple levels of health plans, with designations like "Gold" and "Silver." The underlying rationale for the heavy-metal approach to insurance regulation is that heterogeneity in demand for health care is not only due to health status (sick demand more than the healthy) but also to other, "taste" related factors (rich demand more than the poor...

UNLABELLED 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. CURRENT TAX TREATMENT The amount that employers contribute towar...

The next round of reform and cuts to federal taxes should focus on bringing down overall personal tax rates, so that the tax mix depends relatively more on consumption taxes rather than income taxes, says a study released today by the C.D. Howe Institute. And Ottawa should pay more attention to payroll tax design, the study suggests, since payroll taxes that are clearly seen to fund desired ben...

The purpose of the study was to assess influence fairness tax laws and regulations on compliance in Tanzania taking SMES Arusha city as a case study. Mixed approach survey design were employed conduct this study, where systematic purposive sampling techniques used select 100 respondents take part It revealed that there is positive significant compliance. An adjusted R2 =59.6% while F(8, 87) =28...

The United States witnessed an increase in pre-tax inequality, a rise the wealth-to-income ratio, and extraordinary top income inequality last four decades. However, wealth tax rates did not increase. To explain this, we build political economy model which people care about fairness approve of getting rich due to creating value rather than extracting from others. Simulations calibrations show ...

Among institutions of advanced legal systems, few have been more perplexing than the right to a fair trial. An important reason is its content, especially the relation of the institution to fairness or equity. The purpose of this paper is to provide, by correlating some well known episodes of legal philosophy that are usually kept apart, a new look at fairness of equity as an essential element ...