{"title":"The Inherent Faults of the State Pension System and the Main Direction of its Improvement","authors":"Banyár József","doi":"10.35551/pfq_2019_4_4","DOIUrl":"https://doi.org/10.35551/pfq_2019_4_4","url":null,"abstract":"","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69879478","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":"Marginal Utilities and Marginal Costs of Having Children","authors":"M. Péter","doi":"10.35551/pfq_2019_4_5","DOIUrl":"https://doi.org/10.35551/pfq_2019_4_5","url":null,"abstract":"","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69879729","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}
Colette V Browne, Lana Sue Ka'opua, Lori L Jervis, Richard Alboroto, Meredith L Trockman
{"title":"United States Indigenous Populations and Dementia: Is There a Case for Culture-based Psychosocial Interventions?","authors":"Colette V Browne, Lana Sue Ka'opua, Lori L Jervis, Richard Alboroto, Meredith L Trockman","doi":"10.1093/geront/gnw059","DOIUrl":"10.1093/geront/gnw059","url":null,"abstract":"<p><p>Dementia is an issue of increasing importance in indigenous populations in the United States. We begin by discussing what is known about dementia prevalence and elder family caregiving in American Indian, Alaska Native, and Native Hawaiian populations. We briefly highlight examples of culture-based programming developed to address a number of chronic diseases and conditions that disproportionately affect these communities. These programs have produced positive health outcomes in American Indian, Alaska Native, and Native Hawaiian populations and may have implications for research and practice in the dementia context of culture-based interventions. Evidence-based and culture-based psychosocial programming in dementia care for indigenous populations in the United States designed by the communities they intend to serve may offer elders and families the best potential for care that is accessible, respectful, and utilized.</p>","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"1011-1019"},"PeriodicalIF":5.7,"publicationDate":"2017-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC6281323/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"60722955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Changing demographics and state fiscal outlook: the case of sales taxes.","authors":"D R Mullins, S Wallace","doi":"10.1177/109114219602400207","DOIUrl":"https://doi.org/10.1177/109114219602400207","url":null,"abstract":"<p><p>\"Broad-scale demographic changes have implications for state and local finance in terms of the composition of the base of revenue sources and their yields. This article examines the effect of such changes on the potential future yield of consumption-based taxes. The effect of household characteristics and composition on the consumption of selected groups of goods subject to ad valorem retail sales taxes is estimated, generating demographic elasticities of consumption. These elasticities are applied to projected demographic changes in eight states through the year 2000. The results show rather wide variation in expected consumption shifts and potential tax bases across the states, with income growth having the greatest effect....\" The geographical focus is on the United States.</p>","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"24 2","pages":"237-62"},"PeriodicalIF":0.0,"publicationDate":"1996-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/109114219602400207","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"22030456","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":"State income tax policy and family size: fertility and the dependency exemption.","authors":"L A Whittington","doi":"10.1177/109114219302100402","DOIUrl":"https://doi.org/10.1177/109114219302100402","url":null,"abstract":"Tax exemptions for dependents are a subsidy to having children and therefore create incentives for fertility. This article explores the relationship between the changing tax value of the state exemption for dependents—combined with the federal exemption—and the observed fertility choices of married couples. Using data from the Panel Study on Income Dynamics (PSID), the article finds that the federal exemption does have a positive impact on differential period fertility for the sample of 229 married couples in this study. This effect is dampened by an offsetting labor force participation and marginal tax rate effect, but it does provide evidence that fiscal policy can influence fertility. State income tax exemptions do not appear to significantly influence the fertility decisions of the sample.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"21 4","pages":"378-98"},"PeriodicalIF":0.0,"publicationDate":"1993-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/109114219302100402","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"22028246","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":"Missed Opportunities of Simplification Regarding Personal Income Tax Systems in Hungary","authors":"É. Bonifert","doi":"10.35551/PFQ_2021_3_2","DOIUrl":"https://doi.org/10.35551/PFQ_2021_3_2","url":null,"abstract":"The paper investigates – considering also the simplified basic elements of the current system – the possibilities of simplifying the Hungarian personal income tax system’s composition in the previous years, while tax burden curves of the system change as little as possible. Tax burden curves of the theoretical, simplified tax model established for this investigation are fitted to the curves of the real tax system, while the parameters of the theoretical model are determined by a computer program. Since the modern Hungarian income taxation had been introduced, the system has long been subject to a wide variety of changes concerning the basic elements examined in the study. Selecting some of these years of changes, the study analyses the possibilities for simplification in order to ask the question again: whether it is necessary to maintain complex tax systems at all costs, possibly in favour of achieving the most equitable income tax system. The results of the investigation indicate that our simpler theoretical system could have replaced with a good approximation the elements of Hungarian tax systems of previous years with multi-bracket and sometimes complicated tax credit, which even applied more tax benefit elements compared to the theoretical system. On this basis, it may be an important aspect also for the more distant future that in the course of developing personal income tax systems, the sophisticated equity of the systems should be observed through the mathematical spectacles of simplification options.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"66 1","pages":"337-358"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69881432","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}