Retenue, déduction, exemption, exonération

The Nonprofit Hospital Exemption

In Duke University' the National Labor Relations Board (NLRB) faced squarely for the first time the proper application of the nonprofit hospital exemption of section 2(2) of the National Labor Relations Act (NLRA)2 in the context of a nonprofit, nonhospital employer operating a medical center and hospital as part of a large university. The Board easily found a basis for jurisdiction over Duke U...

Redefining the Antitrust Labor Exemption

Fertility and the Personal Exemption: Comment

1616 Standard economic theory tells us that the demand for children is influenced by the cost of raising children. Holding other things constant, a decrease in the cost of raising children should lead to an increase in the demand for children. As shown in Figure 1, the average value of the US child tax subsidy adjusted for inflation has increased from under $850 in 1980 to more than $2,000 in 2...

Fee exemption for caesarean section in Morocco

Financial barriers are an important obstacle for access to emergency obstetric care and a contributing factor to too slow a reduction in the level of maternal mortality. In Morocco, in 2009, a fee exemption policy for delivery and caesarean section was implemented in public maternity hospitals. As in most countries where a fee exemption policy has been implemented, fee exemption is considered s...

Tax exemption in a reformed healthcare system.