1-20 of 1420 Search Results for

tax

Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Article
J Health Polit Policy Law (2009) 34 (6): 899–930.
Published: 01 December 2009
...Edward Alan Miller; Lili Wang Since Medicaid is jointly financed by the federal and state governments, state officials have sought to offset state expenditures by maximizing federal contributions. One such strategy is to adopt a provider tax, which enables states to collect revenues from providers...
Journal Article
J Health Polit Policy Law (2017) 42 (4): 697–708.
Published: 01 August 2017
...Joseph White Abstract 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...
Journal Article
J Health Polit Policy Law (2006) 31 (3): 623–642.
Published: 01 June 2006
.... The report, however, does not discuss in detail the connection between tax exemption and the nonprofit/for-profit debate. Is tax exemption, for example, “buying” charity care for the poor, and would withdrawal of exemption negatively impact health care for the uninsured poor? Or is tax exemption justified...
Journal Article
J Health Polit Policy Law (2009) 34 (1): 37–61.
Published: 01 February 2009
...Fred Joseph Hellinger In June 2007 the Internal Revenue Service proposed a major overhaul of its reporting requirements for tax-exempt hospitals and released draft Form 990 (the IRS form filed by tax-exempt organizations each year). In December 2007 the IRS promulgated the final Form 990 after...
Journal Article
J Health Polit Policy Law (2000) 25 (4): 689–716.
Published: 01 August 2000
...Edith D. Balbach; Michael P. Traynor; Stanton A. Glantz Enacted in 1988, Proposition 99 increased California's cigarette tax by 25 cents per pack and allocated a minimum of 20 percent of the revenues to fund anti-tobacco education. Tobacco control advocates had used an initiative to secure the tax...
Journal Article
J Health Polit Policy Law (1991) 16 (2): 251–279.
Published: 01 April 1991
...Daniel M. Fox; Daniel C. Schaffer Since 1969 federal tax policy has permitted nonprofit hospitals to turn away indigent patients or to transfer them to public hospitals. The Internal Revenue Service made health policy, but its officials remain convinced that they were not making policy at all...
Journal Article
J Health Polit Policy Law (1996) 21 (3): 543–585.
Published: 01 June 1996
...Michael P. Traynor; Stanton A. Glantz In this case study, we describe and analyze the development and passage of California’s tobacco tax initiative, Proposition 99, the Tobacco Tax and Health Promotion Act of 1988. We gathered information from published reports, public documents, personal...
Journal Article
J Health Polit Policy Law (1994) 19 (2): 393–419.
Published: 01 April 1994
...Margaret A. Potter; Beaufort B. Longest, Jr. Nonprofit hospitals have traditionally enjoyed charitable exemption from real estate taxes because they provide specific social benefits. However, in the past three decades, major health policy changes at the federal levelmost significantly...
Journal Article
J Health Polit Policy Law (1994) 19 (2): 421–422.
Published: 01 April 1994
...Paul M. Rosenberg Copyright © 1994 by Duke University Press 1994 Commentary Federal and State Policies on the Charitable Tax Exemption of Nonprofit Hospitals...
Journal Article
J Health Polit Policy Law (2013) 38 (2): 291–298.
Published: 01 April 2013
...Robert J. Muise; David Yerushalmi Attempting to play the role of King Solomon in his PPACA decision, Chief Justice John Roberts split the baby perversely by ruling it was not a tax under the Anti-Injunction Act, which would have likely deprived the Court of jurisdiction to hear this pre-enforcement...
Journal Article
J Health Polit Policy Law (1988) 13 (4): 735–752.
Published: 01 August 1988
...David Falcone; David G. Warren During the 1980s, and particularly during the past year, controversy has arisen over the propriety of the not-for-profit hospital' s tax-exempt status. In addressing the issue, policy analysts and activists have focused attention on the comparative efficiency...
Journal Article
J Health Polit Policy Law (1980) 5 (1): 10–24.
Published: 01 February 1980
...Walter McClure Copyright © 1980 by the Dept. of Health Administration, Duke University 1980 Position Paper An Incentive Tax for Medicare, Medicaid and National Health Insurance Walter McClure, In terStudv . The present financing of Medicare and Medicaid...
Journal Article
J Health Polit Policy Law (1983) 7 (4): 846–854.
Published: 01 August 1983
...Michael A. Morrisey This note focuses on the role of the personal income tax in reducing the effective price of health care benefits. Tax-bracket creep is shown to provide a cushion that absorbs relatively large increases in health benefit costs, thus reducing the impetus for employer initiatives...
Journal Article
J Health Polit Policy Law (1983) 7 (4): 855–888.
Published: 01 August 1983
... Service, through a series of vaguely defined tax deduction categories, permits these expenditures to be deducted from corporate and individual taxes as “ordinary and necessary” to the conduct of business, costing U.S. taxpayers between $3 and $5 billion annually in lost tax receipts. This article examines...
Journal Article
J Health Polit Policy Law (1983) 8 (1): 214–218.
Published: 01 February 1983
...Lawrence D. Brown Copyright © 1983 by the Dept. of Health Administration, Duke University 1983 Washington Report Tax and Spend Lawrence D. Brown The emblem of the Reagan administration has been a much-ballyhooed break with the “tax and spend” policies of the past fifty years...
Journal Article
J Health Polit Policy Law (1987) 12 (4): 609–664.
Published: 01 August 1987
...Daniel M. Fox; Daniel C. Schaffer Since the passage of Section 125 of the Internal Revenue Code in 1978, cafeteria plans have offered employees a choice of tax-free fringe benefits. Although these plans have been popular with employers and employees, Treasury Department officials and many tax...
Journal Article
J Health Polit Policy Law (2024) 49 (2): 217–248.
Published: 01 April 2024
...Kathleen Ferraiolo Abstract Context : Researchers have examined the campaign strategies, messaging, and outcomes of popular votes on tobacco tax increases from 1998 to 2008, but no study has investigated measures that have appeared since 2008. Methods : The author uses state newspaper archives...
Image
Published: 01 October 2017
Figure 4 Example of a Tax Bill That Pinpoints Medicaid More
Image
Published: 01 October 2017
Figure 4 Example of a Tax Bill That Pinpoints Medicaid More
Image
Published: 01 December 2017
Figure 1 Message Effects on Sugary Drink Tax Support, by Political Party Notes : Figure shows percent differences from the control group for mean sugary drink tax support. ** p  ≤ 0.01; indicates significant differences from the control group for that treatment message. Within the refutation More