We refine and extend Seetharaman (1994) using tax return level Statistics of Income data that represent the population of 1992 federal individual income tax returns. Our result indicate that while the standard deduction, exemptions, and tax rate schedule continue to contribute the most to...

Without inflation adjustments to key portions of the tax system, individuals would be faced with an erosion of their purchasing power. Beginning in 1985, Congress implemented an indexation procedure to adjust various income tax components, including the tax rate schedules, standard deduction,...

This paper examines the relationship between lay illness beliefs, accessibility of Western health-care sources, and rates of physician utilization in two neighboring rural communities in Mexico. One of these communities--Pichátaro--has restricted access to sources of a physician's treatment,...