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"Death and Taxes": Why Financial Compensation for Research Participants is an Economic and Legal Risk.
- Source :
-
The Journal of law, medicine & ethics : a journal of the American Society of Law, Medicine & Ethics [J Law Med Ethics] 2023; Vol. 51 (2), pp. 413-425. Date of Electronic Publication: 2023 Sep 01. - Publication Year :
- 2023
-
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.
- Subjects :
- Humans
Empirical Research
Healthy Volunteers
Taxes
Income
Subjects
Details
- Language :
- English
- ISSN :
- 1748-720X
- Volume :
- 51
- Issue :
- 2
- Database :
- MEDLINE
- Journal :
- The Journal of law, medicine & ethics : a journal of the American Society of Law, Medicine & Ethics
- Publication Type :
- Academic Journal
- Accession number :
- 37655582
- Full Text :
- https://doi.org/10.1017/jme.2023.72