Bøker utgitt av Nova Science Publishers Inc

The Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) included a provision to impose an excise tax on high-cost employer-sponsored insurance (ESI) coverage beginning in 2018. This provision, popularly termed the Cadillac tax, imposes an excise tax on ESI coverage in excess of a predetermined threshold. The tax is imposed on the coverage provider, typically the health insurance provider or the entity that administers the plan benefits. Currently, employers'' spending on ESI coverage and most employees'' contributions to ESI plans are exempt from income and payroll taxes. Although proposals to limit the amount of health insurance benefits eligible for this exclusion were considered, the ACA, as enacted, did not limit the exclusion for employer-provided health insurance coverage. The Cadillac tax discourages high-cost employer health plans through another approach. This book examines several issues. It evaluates the potential of the Cadillac tax to affect health insurance coverage and the health care market. It also examines the expected incidence (burden) of the tax -- that is, which group''s income will be reduced by the tax. Finally, the book discusses implications for economic efficiency in the context of tax administration.

Media reports of the sexual abuse of youth athletes by their coaches have raised questions about how athletic organisations protect against such abuse. Research shows that the power dynamic between coaches and athletes aiming for high performance makes those athletes uniquely vulnerable to abuse. Although states are primarily responsible for addressing abuse, federal laws may apply, such as those that prohibit sex discrimination, including sexual abuse, in federally-funded education programs, require reports of campus crimes, and set minimum standards for state child abuse reporting laws. This book examines the role of federal agencies in preventing and responding to sexual abuse of youth athletes; and steps selected athletic programs aimed at high performance take to prevent and respond to such abuse.

Decreasing seasonal sea ice in the Arctic has made some Arctic waters navigable for longer periods and, as a result, may contribute to new economic opportunities in commercial shipping, oil exploration, and tourism. This could eventually increase the need for a U.S. military and homeland security presence in the Arctic, particularly in the maritime environment. This book discusses the role of DOD in the Arctic based on recent strategic guidance and its assessment of the security environment in the region; the actions taken by DOD to address near-term capability needs; and the efforts DOD has under way to update plans for the Arctic and identify future capability needs.