Does the income tax affect marital decisions?

"This paper discusses new empirical evidence on the role of income tax incentives in marital decisions [in the United States]. Time-series evidence suggests that taxes have a small but statistically significant effect on the aggregate marriage rate; however, this evidence is sensitive to the time period and the measure of marriage. Additional evidence, based on household longitudinal data, indicates that the probability of marriage falls and that of divorce rises with an increase in the so-called marriage tax, and that the timing of marriage (though not of divorce) is also affected by taxes. In short, there is strong evidence that taxes affect some marital decisions."     

Managed care operations and plan design

Plan design has come a long way from the days when all one had to do was figure out the right deductible, coinsurance and out-of-pocket amounts and consider some questions about competitive practice and employee perception. Today one must also consider systems capabilities, strategic fit, provider requirements and consistency of the logic supporting each payment decision.