By FRANCIS KELLY The Federal Income Tax law provides that by January 31 of each year, every employee must receive from his employer a statement of his earnings for the preceding *year, and how much was withheld for taxes. But New York City employees must be a special type of citizen because some of them got their information—which is needed to make up the income tax reports, as late as March 10...

Computer and network security have become concerns for enterprises ranging from sole proprietorships run from home offices to global corporations and government agencies with hundred of thousands of employees. These concerns are reflected in the growing demand for computer security professionals to design, manage, and administer systems. Here a case is built for significant use of laboratory wo...

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

The paper studies the popular hypothesis that ”hiding” taxes from taxpayers, such as by nominally dividing the payroll tax between employees and employers, leads to higher taxes. To test the hypothesis, I analyze payroll taxes and pension spending in a sample of 89 countries and find that countries where employers nominally pay a higher share of the payroll tax tend to have lower taxes and smal...

The decision by firms to offer an occupational pension is investigated with a unique linked employer-employee dataset, supplemented with detailed actuarial calculations of the cost to the firms of offering occupational pensions and constructed tax gains from pension contributions versus cash wage, driven by lower tax on wages than on pensions. The tax gains which can be shared between employers...

When it comes to conflicts with psychiatric facilities, people with a mental disability are usually disadvantaged to the mentally healthy ones. This applies all the more to legal restrictive measures. Often clients depend upon the personnel's goodwill. This results in avoiding problems by not complaining and furthermore in discontent. Excessive demand in conflicts, caused by the illness, a lack...

This paper constructs quantified measures of preferences for redistribution using survey data from seven OECD countries in which respondents were asked how much in taxes individuals earning given levels of income “should” pay. The resulting preferred tax rates generate reasonable budget sets, are consistent with observed tax rates, and correlate closely with conventional categorical preference ...

S ources of biohazardous waste include not only large hospitals and laboratories, but also physicians’ offices, dental offices, clinics, research facilities, surgery centers, veterinary offices, funeral homes, and a growing number of settings where home health care is delivered. State and local municipality definitions and regulations on biohazardous waste vary widely. Most regulations exempt h...