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Full-Text Articles in Sociology
Non-Profit Hospitals, Tax Exemptions And Access For The Uninsured, Mary Crossley
Non-Profit Hospitals, Tax Exemptions And Access For The Uninsured, Mary Crossley
Articles
These comments approach the topic of tax exemption for non-profit hospitals from the perspective of the 46 plus million Americans who have no health insurance and the significant additional number who are underinsured. In essence, persons who are underinsured have some form of health coverage but they remain at serious risk for significant out-of-pocket expenditures when they become sick. From this perspective, the key question is what role, if any, do the non-profit health care sector and, more particularly, non-profit hospitals have to play in addressing the vexing problems posed by the large number of uninsured and underinsured. These problems …
Book Review Of 'Havens In A Storm: The Struggle For Global Tax Regulation', Anthony C. Infanti
Book Review Of 'Havens In A Storm: The Struggle For Global Tax Regulation', Anthony C. Infanti
Articles
This short essay is a review of J.C. Sharman's book Havens in a Storm: The Struggle for Global Tax Regulation. In the essay, I first provide a brief overview of Sharman's book, which approaches the Organisation for Economic Co-operation and Development's struggle with tax havens over harmful tax competition from a political science perspective. I then describe how the book (and, by extension, this review) will be of interest not only to those in the fields of international tax and international relations, but also to those concerned more generally with the dynamics of struggles between the powerful and the weak. …