This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.
The authors discuss the origins of bundled payments as an emerging alternative payment model in the health care industry and examine its application and potential for expansion. Annals of Surgical Oncology: http://bit.ly/2OMorOX
The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.
In a study published by JAMA Internal Medicine, nonresident scholar Kevin Erickson — an assistant professor of medicine at Baylor College of Medicine — and his co-authors examined associations between dialysis facility performance and patient experience measures as well as patient, facility and geographic characteristics:
Rising health care costs and generational attitudes toward convenience and the ability to personalize life choices are driving a trend toward greater individual responsibility over the use of health care services.
The Commission on Combatting Drug Addiction and the Opioid Crisis appointed by President Trump released its report on Monday, July 31. Drug policy fellow Katharine Neill Harris assesses the commission's recommendations in the Baker Institute Blog.
Higher costs for complex cancer surgery may be an indicator for worse, rather than better, quality of care, according to new research by the Baker Institute and the University of Texas MDAnderson Cancer Center. The study suggests that lower patient costs achieved by high-volume surgeons can be explained by the lower occurrence of “processes of care”— many of which are taken to avoid or treat complications that can occur during surgery, such as placing arterial lines or providing epidural anesthesia.
Vivian Ho, Marah Short, Thomas AloiaApril 21, 2017
With the Texas Legislature now considering several bills that would decrease penalties for marijuana possession and legalize the use of medical marijuana to treat a variety of conditions, authors William Martin and Katharine A. Neill present updated findings in this new issue brief that support the case for reforming marijuana policy in Texas.
Katharine Neill Harris, William MartinMarch 10, 2017
Drug Policy Program director Bill Martin summarizes the scientific and fiscal evidence supporting the efficacy of syringe exchange programs and outlines a framework for public policies to deal with this aspect of drug use and abuse.
