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  • 1
    Online Resource
    Online Resource
    SAGE Publications ; 2017
    In:  Public Finance Review Vol. 45, No. 4 ( 2017-07), p. 484-510
    In: Public Finance Review, SAGE Publications, Vol. 45, No. 4 ( 2017-07), p. 484-510
    Abstract: We consider a proposal that reduces by half the taxes on homesteaded properties and replaces the lost revenue by increasing the base and rate of the state sales tax. We develop a computable general equilibrium (CGE) model and a microsimulation model (MSM) to analyze the economic and welfare effects of such a proposal if adopted in Georgia. The results from the CGE model suggest that the proposed reforms have a substantial negative effect in percentage terms on Georgia’s economy. The MSM suggests that such a policy has no effect on the distribution of consumption by income class but increases the percentage of owner-occupied housing relative to rental housing by 20 percent in the aggregate.
    Type of Medium: Online Resource
    ISSN: 1091-1421 , 1552-7530
    RVK:
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2017
    detail.hit.zdb_id: 2070401-X
    detail.hit.zdb_id: 1358400-5
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  • 2
    Online Resource
    Online Resource
    SAGE Publications ; 1996
    In:  Public Finance Quarterly Vol. 24, No. 4 ( 1996-10), p. 439-463
    In: Public Finance Quarterly, SAGE Publications, Vol. 24, No. 4 ( 1996-10), p. 439-463
    Abstract: Since the seminal work of Ramsey (1927) and especially Diamond and Mirrlees (1971), a large body of literature has striven to identify rules characterizing optimal tax structures. The fundamental limitation of such an approach has been the lack of information necessary to implement the rules derived in the optimal tax literature. This article offers an alternative approach to the optimal tax problem. The authors present a mechanism that induces individuals to honestly reveal the total tax burden they bear under alternative tax structures. Under certain conditcons, the mechanism could conceptually be used to find Ramsey's solution to optimal commodity taxation. The article also illustrates how the revelation approach can be operationalized by experiments designed to test theorems derived m the optimal tax literature.
    Type of Medium: Online Resource
    ISSN: 0048-5853
    Language: English
    Publisher: SAGE Publications
    Publication Date: 1996
    detail.hit.zdb_id: 2070401-X
    detail.hit.zdb_id: 1358400-5
    detail.hit.zdb_id: 185241-3
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  • 3
    Online Resource
    Online Resource
    SAGE Publications ; 2021
    In:  Foot & Ankle Orthopaedics Vol. 6, No. 1 ( 2021-01-01), p. 247301142199345-
    In: Foot & Ankle Orthopaedics, SAGE Publications, Vol. 6, No. 1 ( 2021-01-01), p. 247301142199345-
    Type of Medium: Online Resource
    ISSN: 2473-0114 , 2473-0114
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2021
    detail.hit.zdb_id: 2874570-X
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  • 4
    In: Foot & Ankle Orthopaedics, SAGE Publications, Vol. 6, No. 4 ( 2021-10), p. 247301142110600-
    Abstract: There is no current consensus on whether to use an open or minimally invasive (MIS) approach for Achilles tendon repair after acute rupture. We hypothesized that patients in both open and MIS groups would have improved patient-reported outcome scores using the PROMIS system postoperatively, but that there would be minimal differences in these scores and complication rates between operative techniques. Methods: A total of 185 patients who underwent surgery for an acute, unilateral Achilles tendon rupture between January 2016 and June 2019, with minimum 1-year follow-up were included in the cohort studied. The minimally invasive group was defined by use of a commercially available minimally invasive device through a smaller surgical incision (n=118). The open repair group did not use the device, and suture repair was performed through larger surgical incisions (n=67). Postoperative protocols were similar between groups. Preoperative and postoperative PROMIS scores were collected prospectively through our institution’s registry. Demographics and complications were recorded. Results: PROMIS scores overall improved in both study groups after operative repair. No significant differences in postoperative PROMIS scores were observed between the open and MIS repair groups. There were also no significant differences in complication rates between groups. Overall, 19.5% of patients in the MIS group had at least 1 postoperative complication (8.5% deep vein thrombosis [DVT], 3.3% rerupture, 1.7% sural nerve injury, 2.5% infection), compared to 16.4% in the open group (9.0% DVT, 1.5% rerupture, 1.5% sural nerve injury, 0% infection). Conclusion: Patients undergoing either minimally invasive or open Achilles tendon repair after acute rupture have similar PROMIS outcomes and complication types and incidences. Level of Evidence: Level III, retrospective cohort study.
    Type of Medium: Online Resource
    ISSN: 2473-0114 , 2473-0114
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2021
    detail.hit.zdb_id: 2874570-X
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  • 5
    Online Resource
    Online Resource
    SAGE Publications ; 1996
    In:  Family Business Review Vol. 9, No. 3 ( 1996-09), p. 321-328
    In: Family Business Review, SAGE Publications, Vol. 9, No. 3 ( 1996-09), p. 321-328
    Type of Medium: Online Resource
    ISSN: 0894-4865 , 1741-6248
    Language: English
    Publisher: SAGE Publications
    Publication Date: 1996
    detail.hit.zdb_id: 2132016-0
    SSG: 3,2
    SSG: 3,4
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  • 6
    Online Resource
    Online Resource
    SAGE Publications ; 2022
    In:  Foot & Ankle Orthopaedics Vol. 7, No. 1 ( 2022-01), p. 2473011421S0005-
    In: Foot & Ankle Orthopaedics, SAGE Publications, Vol. 7, No. 1 ( 2022-01), p. 2473011421S0005-
    Abstract: Sports; Other Introduction/Purpose: Post-operative infections can be a devastating complication after Achilles tendon surgery. While Achilles infection rates have decreased with the development of less invasive surgical techniques, these infections remain a challenging complication for patients and clinicians due to the relative lack of vasculature in the Achilles tendon region. This study aimed to analyze rates of postoperative Achilles tendon infection based on the type of Achilles pathology and surgical approach. We hypothesized that procedures with smaller incisions that avoided the critical zone would be associated with lower infection rates than those that require larger incisions, such as reconstructions. Methods: All patients undergoing Achilles tendon surgery at a single, multi-surgeon center between 2011 and 2020 were identified. Charts were reviewed for infection, pathology, surgical approach, incision size, and risk factors such as body mass index (BMI), smoking status, and diabetes. Rates of infection were compared between groups based on pathology and operative technique. These groups included acute rupture treated immediately, chronic pathology treated with debridement and repair, and chronic pathology treated with graft reconstruction. For patients treated for an acute rupture, minimally invasive and open approach sub-groups were compared. Further, prevalence of risk factors was compared between patients with and without post- operative infections. Statistical comparisons were performed between groups using a student's t-test or Fisher's exact test. Results: A total of 1,148 cases were identified, 23 of which involved a post-operative infection requiring a return to the operating room for irrigation and debridement. The overall infection rate was 2.00%. Cases involving chronic pathology treated with graft reconstruction were associated with an infection rate of 8.96%. Acute repairs had an infection rate of 1.32% and other chronic pathologies treated without graft reconstruction had an infection rate of 0.73%. Statistical comparisons of infection rates for these sub-groups are displayed in Table 1 alongside comparisons of risk factor prevalence between the infection and non-infection groups. The comparison of risk factors between groups did not identify any significant differences. No infections were observed following the use of a distal lateral incision to treat chronic tendon pathology (179 cases) or the use of a windows incision technique for reconstructions (8 cases). Conclusion: Analysis of infection rates indicated that treatment options requiring large incisions, such as reconstruction with a graft, pose a significantly greater risk of post-operative Achilles infection. Both minimally invasive treatments and measured open incisions were associated with similarly low infection rates for primary repair of acute ruptures. Comparison of risk factors between patients with and without infection did not reveal any significant differences. Given low infection rates for chronic pathology treated with distal lateral incisions and windows-type incisions, we recommend these whenever possible.
    Type of Medium: Online Resource
    ISSN: 2473-0114 , 2473-0114
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2022
    detail.hit.zdb_id: 2874570-X
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  • 7
    Online Resource
    Online Resource
    SAGE Publications ; 2018
    In:  Public Finance Review Vol. 46, No. 6 ( 2018-11), p. 899-925
    In: Public Finance Review, SAGE Publications, Vol. 46, No. 6 ( 2018-11), p. 899-925
    Abstract: According to economic theory, the incidence of a unit tax is independent of the statutory assignment of the liability to pay the tax. However, the theory is silent on the possible effects of market institutions on tax incidence. We report data from an experiment designed to address two questions. Is tax incidence independent of the assignment of the liability to pay tax to sellers or to buyers? Is tax incidence independent of market institutions? We conduct laboratory experiments with double auction (DA) and posted offer (PO) markets. Based on the results of nonparametric and parametric tests of prices generated by laboratory markets, we conclude that the answer to both questions is “no.” We report that observed differences from liability-side equivalence are statistically significant and economically meaningful. We also report that the incidence of the same tax differs between DA and PO markets with the same demand and supply schedules.
    Type of Medium: Online Resource
    ISSN: 1091-1421 , 1552-7530
    RVK:
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2018
    detail.hit.zdb_id: 2070401-X
    detail.hit.zdb_id: 1358400-5
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  • 8
    Online Resource
    Online Resource
    SAGE Publications ; 2013
    In:  Public Finance Review Vol. 41, No. 3 ( 2013-05), p. 334-359
    In: Public Finance Review, SAGE Publications, Vol. 41, No. 3 ( 2013-05), p. 334-359
    Abstract: This study provides estimates of Pakistan’s tax gap by type of tax. We adopt a bottom-up approach that provides detailed estimates of the tax gap by type of tax of the sort that are useful for tax administration. For fiscal year 2004–05, we estimate Pakistan’s federal tax gap to be about 40 percent of potential tax revenue. We estimate the tax gap for direct taxes to be about 60 percent of potential direct tax revenue and for indirect taxes about 25 percent of potential indirect tax revenue. Direct and indirect taxes account for about 30 percent and 70 percent, respectively, of actual tax collections. When potential tax revenues are used to measure Pakistan’s tax structure, the proportions are 45 percent and 55 percent, respectively. If the indirect tax system is more regressive than the direct tax system, then Pakistan’s tax system is less progressive in practice than by design.
    Type of Medium: Online Resource
    ISSN: 1091-1421 , 1552-7530
    RVK:
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2013
    detail.hit.zdb_id: 2070401-X
    detail.hit.zdb_id: 1358400-5
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  • 9
    Online Resource
    Online Resource
    SAGE Publications ; 2007
    In:  Public Finance Review Vol. 35, No. 1 ( 2007-01), p. 103-126
    In: Public Finance Review, SAGE Publications, Vol. 35, No. 1 ( 2007-01), p. 103-126
    Abstract: This article evaluates Jamaica’s corporate income tax and tax incentive schemes. There are considerable administrative burdens and economic distortions associated with Jamaica’s income tax regime that result from taxing capital income in a “small open economy.” These burdens make a strong argument for repealing Jamaica’s corporate income tax. However, this tax is an important source of government revenue, and the political realities are such that repeal may not be a viable option. That being the case, Jamaica may have little choice but to try to broaden the tax base by trimming back on the tax incentive regime, committing the resources needed to improve enforcement of the corporate income tax, and lowering the tax rate in a revenue neutral manner. This approach would have the advantage of preserving an important source of tax revenue, staunching the erosion of the personal income tax base due to income shifting, and reducing the complexity and economic distortions associated with the current tax structure.
    Type of Medium: Online Resource
    ISSN: 1091-1421 , 1552-7530
    RVK:
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2007
    detail.hit.zdb_id: 2070401-X
    detail.hit.zdb_id: 1358400-5
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  • 10
    Online Resource
    Online Resource
    SAGE Publications ; 2007
    In:  Public Finance Review Vol. 35, No. 2 ( 2007-03), p. 263-284
    In: Public Finance Review, SAGE Publications, Vol. 35, No. 2 ( 2007-03), p. 263-284
    Abstract: The authors build on the work of Engelmann and Strobel and of Ackert, Martinez-Vazquez, and Rider to examine the potential role of social preferences in tax policy design. They randomly assign each participant in a session to a group with five members. The payoffs to participants are determined by majority vote of the participants in a given group. The authors randomly assign each participant a pretax income that remains the same throughout the experiment to control for the potential confounding effect of risk-pooling equilibria. On the basis of statistical analysis of the data generated by these experiments, they find support for the hypothesis that the minimax preferences of Rawls or the inequality aversion model of Fehr and Schmidt help explain individual choices over alternative tax structures.
    Type of Medium: Online Resource
    ISSN: 1091-1421 , 1552-7530
    RVK:
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2007
    detail.hit.zdb_id: 2070401-X
    detail.hit.zdb_id: 1358400-5
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