Elder Law Studies eJournal最新文献

{"title":"Politics, Pandemics, and Pariahs: Age Discrimination and CoVid19 Exit Strategies","authors":"B. P. Billauer","doi":"10.2139/ssrn.3607888","DOIUrl":"https://doi.org/10.2139/ssrn.3607888","url":null,"abstract":"Special Co-Vid 19 responses have been targeted to the elderly (of whatever age cut-off a politician designates) on the basis that age, itself, constitutes and a unique vulnerability to the disease. This Essay challenges that assumption on the basis of newer epidemiological evidence which I introduce \u0000 \u0000Targeting the aged for more stringent restrictions on the basis of outdated or irrelevant data serves as the basis for unwitting and unwarranting discrimination. I urge that actions proscribed for this group, e.g., continued isolation, will further compound mental health issues and loneliness to which this group is otherwise susceptible - i.e., the prescription may be worse than the disease. \u0000 \u0000I also caution policy-makers that targeting any segment of the population for particular response can used be a cover for politically-motivated aims and must be carefully evaluated for covert discrimination. Further, early reports, especially those that are locality driven should be re-evaluated as an epidemic progresses to determine if those reports are indeed relevant and applicable outside a limited area or venue. \u0000 \u0000In the case of age-related directives, susceptibility to serious consequences of CoVid-9 may be a function of co-morbidities (also experienced by those of other groups, such as the poor), sex , the venue of exposure, or the health system of a particular country. Here, even the power of suggestion of vulnerability can impact on survival and hardiness.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116269140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Caregivers and Tax Reform: Before and After Snapshots","authors":"S. McCormack","doi":"10.2139/ssrn.3579034","DOIUrl":"https://doi.org/10.2139/ssrn.3579034","url":null,"abstract":"The Tax Cuts and Jobs Act (TCJA) changed the way families are taxed, starting in tax year 2018. By rearranging a myriad of deck chairs, politicians painted rosy pictures of families reaping the benefits of tax reform. In reality, however, generalizations cannot be made and the extent to which any one family gains or loses depends on particular facts. Even more obscured is the way in which the TCJA changed –– and failed to change –– the taxation of different types of caregivers. This Essay seeks to provide needed clarity in this area. It begins by offering snapshots of how parents of minor children were taxed immediately prior to and after the TCJA’s enactment. Specifically, while the TCJA expanded some of the general benefits available to parents of minor children, it failed to expand — and in critical cases, even preserve — specific benefits that are contingent on “parenting model.” For instance, the TCJA departed from historical norms by rolling back benefits reserved for unmarried parents and failed to make long over-due inflation adjustments to provisions of the Code that allow dual earning couples and unmarried parents (but not sole earning couples) to recover childcare costs incurred to work outside the home. These snapshots reveal how Congress, through the TCJA, picked winners and losers, enacting tax reform that disproportionately favored sole earners at the expense of other parents. \u0000 \u0000This Essay next turns to other types of care-giving, such as elder care, and develops two more pre-and post-reform snapshots. These pictures show how the inequities that result from Congress’ favoritism of sole earners extend to other care-giving arrangements and how these inequities compound for members of the “sandwich generation” who provide both parental and non-parental care. In the end, this Essay develops a series of snapshots that contrast starkly with rosy political rhetoric and which reveal that the TCJA not only failed to address many pre-existing tax inequities between caregivers but also made them worse.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116134850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Solidarity Across Generations in England and Wales","authors":"B. Sloan","doi":"10.1007/978-3-030-50547-9_10","DOIUrl":"https://doi.org/10.1007/978-3-030-50547-9_10","url":null,"abstract":"","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"15 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121805708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Conventionality Control and Amendment 95/2016 - A Brazilian Case of Unconstitutional Constitutional Amendment","authors":"Yaniv Roznai, Leticia Regina Camargo Kreuz","doi":"10.5380/RINC.V5I2.57577","DOIUrl":"https://doi.org/10.5380/RINC.V5I2.57577","url":null,"abstract":"This article presents reflections on Brazilian Constitutional Amendment 95/2016, which established the New Tax Regime and consequently the ceiling of public spending in Brazil for a period of twenty years, which has serious consequences for Brazilian public services. The hypothesis defended in the study is that Amendment 95/2016 is an unconstitutional constitutional amendment, since it violates the essence of the Social State present in the original text of the 1988 Constitution and has direct influences on the guarantee of fundamental rights, which constitute stone clauses (clausulas petreas). Thus, the study starts with the technical analysis of the Amendment. Next, the concept and content of the stone clauses in the Brazilian constitution are analyzed to propose the possibility of conventionality control as an alternative, focusing on the Intermerican Convention on Human Rights, UN Convention on the Rights of Persons with Disabilities and International Covenant on Economic, Social and Cultural Rights. It is concluded that conventionality control of the Amendment is imperative. The methodology used is the bibliographic analysis on the themes, as well as the projection of data on the economic and social effects of Amendment 95/2016.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128280630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Running Past Landmines – The Estate Attorney’s Dilemma: Ethically Counseling the Client With Alzheimer’s Disease","authors":"J. Grant","doi":"10.2139/SSRN.3232375","DOIUrl":"https://doi.org/10.2139/SSRN.3232375","url":null,"abstract":"This Article examines the ethical dilemmas faced by attorneys who represent clients suffering from Alzheimer's disease. To do so, this Article raises three (3) hypothetical case studies, and applies the ABA Model Rules of Professional Conduct, and the American College of Trust and Estate Counsel (\"ACTEC\") Commentaries, where appropriate, to those hypothetical case studies. \u0000Additionally, this Article proposes initiatives to ameliorate the lack of awareness and discussion of Alzheimer's disease in the law school curriculum, and finally, modest initiatives that the practicing bar can embrace to further a discussion and awareness among practicing attorneys about the ethical dilemma attorneys face in their daily interaction with actual and potential clients suffering from Alzheimer's disease. \u0000This article's objectives are twofold. First, the intention is to use this Article as a vehicle to expose law students, legal educators, practicing attorneys, policymakers, and layperson observers to the impact, medical symptoms and manifestations of Alzheimer's disease in accessible and easy to understand terms. Second, to use this Article as a tool for teaching, raising understanding, and providing guidance on a multitude of ethical considerations that law students (who will soon be lawyers) and practicing members of the bar should consider while being exposed to actual or potential clients who suffer from Alzheimer's disease.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127899950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Say What? The Affordable Care Act, Medicare, and Hearing Aids","authors":"M. McNeal","doi":"10.2139/ssrn.2794177","DOIUrl":"https://doi.org/10.2139/ssrn.2794177","url":null,"abstract":"One of the most common consequences of aging is hearing loss, representing the third most prevalent chronic medical condition among seniors. Empirical evidence links hearing loss to a variety of other medical conditions, including depression, falls, and cognitive problems. Additionally, there is a demonstrated relationship between hearing loss and dementia. And yet, most insurance programs do not cover the cost of hearing aids. Even Medicare, the federal insurance program for those aged sixty-five and over, statutorily excludes coverage of hearing aids, which cost between $2,000 and $7,000 a pair.The Affordable Care Act (“ACA”), reflecting a radical departure from the goals embodied in the 1965 Medicare law, presents a lens for examining this issue anew. Numerous statutory provisions and the philosophy embodied in the ACA are useful catalysts for reform of the Medicare law. This Article elaborates on one specific provision of the ACA that could be utilized to authorize insurance coverage under the Medicare program. It also addresses other provisions in the ACA, including required preventive screenings and selected “Essential Health Benefits,” that, absent the Medicare exclusion, arguably would provide for such coverage. Acknowledging the tension between the ACA and Medicare law, this Article argues that the ACA is a useful tool for amending the Medicare law and eliminating this antiquated coverage exclusion. Finally, it suggests strategies for effectuating that result.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123799438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MHealth for Alzheimer's Disease: Regulation, Consent, and Privacy Concerns","authors":"S. Ranchordás, B. Kaplan","doi":"10.2139/SSRN.2765976","DOIUrl":"https://doi.org/10.2139/SSRN.2765976","url":null,"abstract":"Mobile Health (mHealth), that is, the provision of health care or wellness services through smartphones or tablets, has the potential to improve the quality, access, and affordability of health care services, including mental health. In the last decades, multiple mHealth smartphone applications have been developed to treat and monitor the behavior of first stage Alzheimer’s disease patients. Common applications consist of informational reminders (for example, the names of loved ones or medication schedules) and tracking services designed to minimize the risk of patients’ wandering. These applications might delay patients’ disease progression, improve their quality of life, and empower them as well as their caregivers. However, mHealth apps for Alzheimer’s are both a source of opportunities and risks. This paper provides an overview of the promises made by this type of eHealth. Despite these promises, users and app developers currently have little clarity regarding the fragmented legislative and regulatory framework of mHealth. This paper analyzes the privacy and security challenges of mHealth and explains why these concerns are particularly exacerbated in the case of mHealth apps for Alzheimer’s patients. Contrary to other users of health and well being apps, these patients often cannot provide their informed consent, may lose their devices easily, and might not always be aware that their location is being tracked and their data collected. Since existing legislation and regulation on medical devices is to a great extent inapplicable to mHealth apps, many of these risks and concerns remain unanswered at the time of the writing.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129504531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Cyclicality of CEO Turnover","authors":"Jack Liebersohn, Heidi A. Packard","doi":"10.2139/SSRN.2584705","DOIUrl":"https://doi.org/10.2139/SSRN.2584705","url":null,"abstract":"CEO turnover is highly pro-cyclical. This paper aims to explain why. We begin by showing that the cyclicality is driven almost entirely by executives of retirement age. We further provide evidence that executives time their retirement to maximize the value of their pensions. Since CEO pay is pro-cyclical and pensions are based on pay in the final years of tenure, executives have the incentive to retire when the economy is doing well. Cyclicality is particular strong in firms with strong corporate governance, which suggests that retirement cyclicality is a tool firms use to constrain CEO behavior.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"75 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120852594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Demand of Long-Term Care and Benefit Eligibility Across European Countries","authors":"Ludovico Carrino, C. Orso, G. Pasini","doi":"10.2139/ssrn.2655729","DOIUrl":"https://doi.org/10.2139/ssrn.2655729","url":null,"abstract":"In the context of an unprecedented aging process, the role of domiciliary care for older adults is becoming increasingly essential. In order to design effective and proactive policies of formal elderly-care, it is crucial to understand how vulnerable elderly individuals would adjust their informal long-term care utilization to changes in the formal-care provision. Although theoretical frameworks have been proposed, showing that a positive relationship could arise when the elderly exhibit an excess demand of care, empirical evidence is scant, due to the lack of credible instruments to account for the endogenous nature of formal-care decisions. We propose a novel instrument, an index that capture individuals’ eligibility status to the LTC domiciliary programmes implemented in their own nation or region. That is, a dummy variable - being eligible or not - which is grounded on the LTC regulation context at national or regional level, but still has individual within region variation due to differences in health conditions and vulnerability assessment. We estimate an IV two-part model using a representative sample of the over 60 population for non-institutionalised individuals in Austria, Germany, France and Belgium. Our results, which are robust to a number of different specifications, point at the lack of crowding-out of the informal- by the formal-care, thus suggesting the existence of a substantial unmet demand of LTC among the elderly.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134065494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Should Public Drug Plans Be Based on Age or Income?","authors":"C. Busby, Jonathan K. Pedde","doi":"10.2139/SSRN.2535505","DOIUrl":"https://doi.org/10.2139/SSRN.2535505","url":null,"abstract":"Drugs have become an increasingly critical part of healthcare services in Canada over the last few decades – with nearly $30 billion spent on prescription drugs nationwide in 2013. But it’s not clear that the current design of most provincial drug plans can withstand the financial pressures of an aging population and offer equitable access to public benefits. Owing to budgetary constraints, each province has designed unique, non-universal drug coverage to fill the gaps where private insurance does not exist. Provincial drug plans offer coverage based on an individual’s age, income, availability of private insurance (through one’s employer), or some combination of the three. We look at the most common age-based provincial plans – as well as the trend towards income-based plans. Age-based plans, which usually apply only to seniors, have major drawbacks. These include a cost structure that will be pressured from an aging population and inequities in benefit access: seniors with income and drug needs similar to a working-age family without private drug coverage pay a much smaller share of their drug costs than the family does. Provinces with age-based plans also extend benefits to those on social assistance, making transitioning off welfare difficult for families with drug needs. Further, low-income workers are those most likely to be under- or uninsured in provinces with age-based plans, which include Ontario, Alberta, Prince Edward Island and Nova Scotia. Income-based plans have challenges as well. They must be designed carefully to avoid significantly increasing in public costs and hindering access to prescribed drugs. Plus, provinces must consider how income-tested benefits can have negative incentive effects on work. High marginal tax rates reduce the incentive to work and earn. And when combined with reductions in the plethora of targeted government programs, badly designed income-based plans can create high marginal tax rates. We compare the advantages and pitfalls in moving from an age-based plan to one based on income. Further, we glean lessons from provinces with income-based plans – British Columbia and New Brunswick, which will have a new plan in 2015. On balance, we find that the benefits of an income-based plan make them superior to age-based ones. An income-based plan would apply to all individuals and families without private coverage, including those on social assistance and seniors. Although much of the discussion for reforming Canada’s drug coverage to date has focussed on creating a universal federal drug plan, other options must be explored absent political traction in pursuit of this approach. Age-based plans might have been a cost-friendly option decades ago when the ratio of seniors to workers was low, but the wave of retiring baby boomers will rapidly makes these plans less affordable. Income-based plans are a better alternative for cash-constrained provinces.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133315326","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}