“Death and Taxes”: Why Financial Compensation for Research Participants is an Economic and Legal Risk

Journal of Law, Medicine and Ethics 51 (2):413-425 (2023)
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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.

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