The medical expense deduction and income levels: Progressive or regressive?

The medical expense deduction (MED) allows taxpayers to deduct from taxable income a proportion of their out-of-pocket medical insurance and health care expenses. Because the rate of subsidy is equal to the marginal tax rate previous studies have found MED to be a regressive tax mechanism biased toward benefiting higher-income taxpayers. The authors demonstrate, using GINI coefficients, that MED makes the tax structure more progressive than it would otherwise be and increases equality of after-tax incomes.     

克劳斯比质量思想研究

文章介绍了克劳斯比的一系列学术观点，分析了其主要观点的相关历史背景与学术意义，在此基础上概述与评价了克劳斯比的质量思想。     

Do a value analysis of your customer base

A company's customer base can yield valuable data on customers' sales volume, profits, growth trends, and technical strengths. The Customer Value Analysis process provides a means to apply that data to developing a better sales/marketing program.     

对克劳士比四项质量原则的思考

针对克劳士比4项质量原则，提出质量3个层次以及质量也是检验和管理出来的，零缺陷并不意味着AQL=0及质量也可以用指数来评价的思想观点。     

对克劳斯比的研究与发现

文章概述了美国质量专家克劳斯比的质量生涯,分析了他事业成功的原因,提出质量科学学术范式之一是：不同学术观点的并存、讨论和争辩是正常的;要容纳并且欢迎来自不同专业、不同经历的探索者共同研究和开发。