征税问题:研究支付实践对参与者和包容性研究的影响
Leslie E Wolf1, Samantha Kench1, Christy J W Ledford2
1Georgia State University College of Law, Atlanta, Georgia, United States of America.
PloS one
|June 6, 2024
概括
研究参与者支付是常见的,但往往缺乏明确的目的. 不同的付款实践,通常是由于税法,可能会阻碍包容性研究的招聘和保留.
科学领域:
- 临床研究 临床研究
- 健康 公平 卫生 公平
- 研究伦理学研究伦理学
背景情况:
- 关于参与者在研究中的支付实践的经验数据有限.
- 了解雇佣,留住和包容的支付效率受到限制.
- 当前的做法可能会影响研究公平性和参与者多样性.
研究的目的:
- 分析有关参与者支付的同意表格和协议中提供的信息.
- 确定研究人员如何传达支付细节,包括目的和方法.
- 评估支付实践对研究包容性的影响.
主要方法:
- 从艾滋病毒 (n=101) 和NIMH资助的 (n=65) 关于clinicaltrials.gov.gov的研究中的同意表格和协议的内容分析.
- 与支付目的和方法相关的语言的显式编码.
- 提取有关税务信息的数据 (SSN收集,IRS陈述).
主要成果:
- 大多数研究都提供了参与者支付,但没有具体说明支付的目的 (补偿,退款,激励或升值).
- 一些研究将参与者排除在支付之外,或应用差异化待遇,通常与美国税法有关.
- 许多美国研究提到收集社会保障号码用于税务报告,可能使参与者处于不利地位.
结论:
- 目前的研究支付实践缺乏关于目的的透明度.
- 基于税法规定的差别待遇可能会为参与者纳入创造障碍.
- 修订支付政策对于促进公平和包容性参与研究至关重要.
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