Is the Supply of Charitable Donations Fixed? Evidence from Deadly Tornadoes

Do natural disasters increase charitable giving or simply reallocate a fixed supply of donations? We study this question using Internal Revenue Service data in the context of deadly tornadoes. We find that among zip codes located in the same state but more than 20 miles away from a tornado’s path, donations by households increase by about $2 million per tornado fatality. We find no negative effects of tornado fatalities on donations to charities located in these zip codes. The results imply that giving in response to new needs need not come at the expense of other causes. (JEL D64, L31, Q54)

Demographics associated with US healthcare disparities are exacerbated by the telemedicine surge during the COVID-19 pandemic

Introduction As coronavirus disease 2019 (COVID-19) hit the US, there was widespread and urgent implementation of telemedicine programs nationwide without much focus on the impact on patient populations with known existing healthcare disparities. To better understand which populations cannot access telemedicine during the coronavirus disease 2019 pandemic, this study aims to demographically describe and identify the most important demographic predictors of telemedicine visit completion in an urban health system. Methods Patient de-identified demographics and telemedicine visit data ( N = 362,764) between March 1, 2020 and October 31, 2020 were combined with Internal Revenue Service 2018 individual income tax data by postal code. Descriptive statistics and mixed effects logistic regression were used to determine impactful patient predictors of telemedicine completion, while adjusting for clustering at the clinical site level. Results Many patient-specific demographics were found to be significant. Descriptive statistics showed older patients had lower rates of completion ( p < 0.001). Also, Hispanic patients had statistically significant lower rates ( p < 0.001). Overall, minorities (racial, ethnic, and language) had decreased odds ratios of successful telemedicine completion compared to the reference. Discussion While telemedicine use continues to be critical during the coronavirus disease 2019 pandemic, entire populations struggle with access—possibly widening existing disparities. These results contribute large datasets with significant findings to the limited research on telemedicine access and can help guide us in improving telemedicine disparities across our health systems and on a wider scale.

Effects of the Covid- 19 Pandemic and its Attendant Lockdown Policy on the Economy of Plateau State

The Continuous Decline In Revenue Base Of The Nation Has Remain A Matter Of Serious Concern Among Researchers And Government, Due To Challenges Arisen From The Covid – 19 Pandemic. In The Light Of This, The Study Was Set Out To Empirically Examine The Effects Of Covid – 19 Lockdown On The Internally Generated Revenue Of Plateau State. To Achieve This Objective, Systematic Review And Meta-Analysis, Combined With An Exploratory Research Design Approach Were Employed And Adopted By The Researchers, And A Sample Of 76 Respondents Was Taken From The Population Of Staff Of The Plateau State Internal Revenue Service With Specific Focus On Those That Are Directly Responsible For The Collection Of Taxes. To Analyse The Data, Both Independent T – Test And Logit Binary Regression Model Were Used To Test The Hypotheses Of This Study. Arisen From The Analysis, The Study Revealed That: There Is Significant Difference Between Revenue Generated Before And During Covid-19 Lockdown In Plateau State; And Covid - 19 Lockdown Has Significant Adverse Effect On Internally Generated Revenue (Igr). Based On The Findings, The Following Recommendations Were Made: Government Of Plateau State Should Ensure That Business Activities Are Continuing Through Digitalised System And That The Government Should Link Tax Identification Numbers (Tin) To Online Business Activities So As To Guarantee Continued Internally Revenue Generation For The State; Government Should Train Their Staff On The Use Of Ict, Especially In The Area Of Revenue Collection; And Staff Of Ministries, Departments And Agencies (Mdas) Should Ensure That Sharp And Dubious Practices Are Properly Checked To Allow For The Free Flow Of Ict System In Revenue Collection.

Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria

This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were interviewed to understand their collective perceptions of the level of tax evasion in Niger State before and after the introduction of TIN. Thematic analyses of the interviews revealed that all ten tax officials agreed that tax evasion was at a very high level before the introduction of TIN, but reduced dramatically after the introduction of TIN proving its efficacy. The study recommended that tax evasion in the State could be further reduced if businesses operating in the informal sector could be registered and included in the database of taxable entities.

Information Culture, Work Environment and Employee Job Performance in Lagos State Internal Revenue Service, Nigeria

This study examined the influence of information culture and work environment on employee job performance in Lagos state internal revenue service. A validated survey instrument was tested on 210 employees in Lagos State Internal Revenue Service and showed that information culture positively influenced employee job performance. (R = 0.676; R2 = 0.458; Adj R2 = 0.455; F (1, 190) = 160.43; Sig. = 0.000). Work environment positively influenced employee performance. (R = 0.488; R2 = 0.238; Adj R2 = 0.234; F (1, 190) = 59.53; Sig. = 0.000). The results further reveled that information culture and work environment both have positive influence on employee performance. (R = 0. 691; R2 = 0.477; Adjusted-R2 = 0.472; F (2, 189) = 86.40; Sig. = 0.000)The study concluded that information culture and work environment plays an important role in enhancing employee job performance in Lagos State Internal Revenue Service. The study recommended that Information culture and good working environment should be maintained in the organization. Keywords: Employee Job Performance, Information Culture, Work Environment, Internal Revenue Service

Selected US Tax Developments: New Proposed Regulations Under the Section 1061 Carried Interest Rules

The Tax Cuts and Jobs Act of 2017 added new section 1061 to the Internal Revenue Code. That provision added a three-year holding period for fund managers holding "carried interests" to qualify for long-term capital gain treatment. On August 14, 2020, the Internal Revenue Service published proposed regulations that provide much-needed guidance. As proposed, however, the new rules are quite complex and include a number of traps for the unwary. We discuss some of the key provisions of the proposed regulations and consider their impact for Canadian funds and their Canadian and US managers.