"Death and Taxes": Why Financial Compensation for Research Participants is an Economic and Legal Risk.
J Law Med Ethics
; 51(2): 413-425, 2023.
Article
em En
| MEDLINE
| ID: mdl-37655582
ABSTRACT
In the US, research payments are technically taxable income. This article argues that tax liability is a form of possible economic and legal risk of paid research participation. Findings are presented from empirical research on Phase I healthy volunteer trials. The article concludes by discussing the implications of these findings for the informed consent process, as well as for broader ethical issues in whether and how payments for research participation should be regulated.
Palavras-chave
Texto completo:
1
Base de dados:
MEDLINE
Assunto principal:
Impostos
/
Renda
Tipo de estudo:
Etiology_studies
/
Health_economic_evaluation
/
Risk_factors_studies
Limite:
Humans
Idioma:
En
Revista:
J Law Med Ethics
Assunto da revista:
ENFERMAGEM
/
ETICA
/
JURISPRUDENCIA
/
MEDICINA
/
PESQUISA EM SERVICOS DE SAUDE
Ano de publicação:
2023
Tipo de documento:
Article
País de afiliação:
Estados Unidos