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Full-Text Articles in Business Law, Public Responsibility, and Ethics
The Impact Of Maryland’S Global Reimbursement System On Patient Satisfaction: A One-Way Analysis Of Variance, Richard Blanco-Topping
The Impact Of Maryland’S Global Reimbursement System On Patient Satisfaction: A One-Way Analysis Of Variance, Richard Blanco-Topping
Faculty Dissertations
Abstract The quality and cost of health care services have been of significant concern for many years for policymakers and healthcare leaders. New payment models such as the global payment model and the Hospital Consumer Assessment of Healthcare Providers and Systems (HCAHPS) survey instrument were introduced to assess and improve the national healthcare system. However, the impact of the global payment model on patient satisfaction of care remains limited. The purpose of this study was to investigate if Maryland Global Payment Model impacts patient ratings of hospital care during and after the implementation of the model. The primary research question …
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino
Department of Accounting and Finance Faculty Scholarship and Creative Works
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on …