The distribution of UK personal income tax compliance costs

Governments are committed to reducing the regulatory burden on business and individuals, while at the same time transferring many tasks from bureaucrats. One such example is tax compliance where self-assessment (SA) has raised concerns that such transfers may place a particularly heavy burden on lower income and elderly taxpayers. This is the first study since its introduction into the UK in 1996 of the regulatory burden, which SA imposes on individuals. We identify both the total compliance burden and its components for individuals who might be expected to incur high compliance costs because they pay tax on nonbusiness employment income. We use a specially designed questionnaire and find that within this group the burden seems to have increased by less than 25%. Compliance costs are regressive, but do not impinge disproportionately on the elderly. The compliance burden is determined by income, occupation, education (but not specifically in accounting subjects) and difficulty in attending to tax affairs, indicating some possibilities for reducing these compliance costs.

Mental health outcomes in HIV and childhood maltreatment: a systematic review

<p>Abstract</p> <p>Background</p> <p>High rates of childhood maltreatment have been documented in HIV-positive men and women. In addition, mental disorders are highly prevalent in both HIV-infected individuals and victims of childhood maltreatment. However, there is a paucity of research investigating the mental health outcomes associated with childhood maltreatment in the context of HIV infection. The present systematic review assessed mental health outcomes in HIV-positive individuals who were victims of childhood maltreatment.</p> <p>Methods</p> <p>A systematic search of all retrospective, prospective, or clinical trial studies assessing mental health outcomes associated with HIV and childhood maltreatment. The following online databases were searched on 25–31 August 2010: PubMed, Social Science Citation Index, and the Cochrane Library (the Cochrane Central Register of Controlled Trials and the Cochrane Developmental, Psychosocial and Learning Problems, HIV/AIDS, and Depression, Anxiety and Neurosis registers).</p> <p>Results</p> <p>We identified 34 studies suitable for inclusion. A total of 14,935 participants were included in these studies. A variety of mixed mental health outcomes were reported. The most commonly reported psychiatric disorders among HIV-positive individuals with a history of childhood maltreatment included: substance abuse, major depressive disorder, and posttraumatic stress disorder. An association between childhood maltreatment and poor adherence to antiretroviral regimens was also reported in some studies.</p> <p>Conclusion</p> <p>A broad range of adult psychopathology has been reported in studies of HIV-infected individuals with a history of childhood maltreatment. However, a direct causal link cannot be well established. Longer term assessment will better delineate the nature, severity, and temporal relationship of childhood maltreatment to mental health outcomes.</p

Early short-term treatment with neutralizing human monoclonal antibodies halts SHIV infection in infant macaques

Prevention of mother-to-child transmission (MTCT) of HIV remains a major objective where antenatal care is not readily accessible. We tested HIV-1–specific human neutralizing monoclonal antibodies (NmAbs) as a post-exposure therapy in an infant macaque model for intrapartum MTCT. One-month-old rhesus macaques were inoculated orally with the simian-human immunodeficiency virus SHIVSF162P3. On days 1, 4, 7 and 10 after virus exposure, we injected animals subcutaneously with NmAbs and quantified systemic distribution of NmAbs in multiple tissues within 24 h after antibody administration. Replicating virus was found in multiple tissues by day 1 in animals that were not treated. All NmAb-treated macaques were free of virus in blood and tissues at 6 months after exposure. We detected no anti-SHIV T cell responses in blood or tissues at necropsy, and no virus emerged after CD8+ T cell depletion. These results suggest that early passive immunotherapy can eliminate early viral foci and thereby prevent the establishment of viral reservoirs.Fil: Hessell, Ann J.. Oregon Health and Science University; Estados UnidosFil: Jaworski, Juan Pablo. Oregon Health and Science University; Estados Unidos. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Epson, Erin. Oregon Health and Science University; Estados UnidosFil: Matsuda, Kenta. National Institutes of Health; Estados UnidosFil: Pandey, Shilpi. Oregon Health and Science University; Estados UnidosFil: Kahl, Christoph. Oregon Health and Science University; Estados UnidosFil: Reed, Jason. Oregon Health and Science University; Estados UnidosFil: Sutton, William F.. Oregon Health and Science University; Estados UnidosFil: Hammond, Katherine B.. Oregon Health and Science University; Estados UnidosFil: Cheever, Tracy A.. Oregon Health and Science University; Estados UnidosFil: Barnette, Philip T.. Oregon Health and Science University; Estados UnidosFil: Legasse, Alfred W.. Oregon Health and Science University; Estados UnidosFil: Planer, Shannon. Oregon Health and Science University; Estados UnidosFil: Stanton, Jeffrey J.. Oregon Health and Science University; Estados UnidosFil: Pegu, Amarendra. National Institutes of Health; Estados UnidosFil: Chen, Xuejun. National Institutes of Health; Estados UnidosFil: Wang, Keyun. National Institutes of Health; Estados UnidosFil: Siess, Don. Oregon Health and Science University; Estados UnidosFil: Burke, David. Oregon Health and Science University; Estados UnidosFil: Park, Byung S.. Oregon Health and Science University; Estados UnidosFil: Axthelm, Michael K. Oregon Health and Science University; Estados UnidosFil: Lewis, Anne. Oregon Health and Science University; Estados UnidosFil: Hirsch, Vanessa M.. National Institutes of Health; Estados UnidosFil: Graham, Barney S.. National Institutes of Health; Estados UnidosFil: Mascola, John R.. National Institutes of Health; Estados UnidosFil: Sacha, Jonah B.. Oregon Health and Science University; Estados UnidosFil: Haigwood, Nancy L.. Oregon Health and Science University; Estados Unido