ArticleThe Journal of law, medicine & ethics : a journal of the American Society of Law, Medicine & Ethics2023
"Death and Taxes": Why Financial Compensation for Research Participants is an Economic and Legal Risk.
Article in The Journal of law, medicine & ethics : a journal of the American Society of Law, Medicine & Ethics, 2023. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 5 papers.
What it found
Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.
The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.
The trial behind it
Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.
Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.
Who cites it
5 citing papers in PubMed.
- Brief Report: The Trials of Insurance-Based Data to Care-Rx: Low Enrollment in the Antiretroviral Improvement Among Medicaid EnrolleeS (AIMS) Study.Journal of acquired immune deficiency syndromes (1999) · 2026Article
- Moving from "damage-centered" research to "family-centered" participatory action research for systems change: a call to action for developmental and family scientists.Frontiers in psychology · 2026Review
- Signals for change: A regional examination of rural clinical trial participant perspectives on values, health behaviors, and motivations for enrollment and retention in remote settings.Journal of clinical and translational science · 2025Article
- The HEALthy Brain and Child Development Study (HBCD) experience: Recruiting and retaining diverse families in a longitudinal, multi-method early childhood study.Developmental cognitive neuroscience · 2024Article
- A taxing problem: The impacts of research payment practices on participants and inclusive research.PloS one · 2024Article
Corrections and comments
PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.
Authors and funding
3 authors.
Funding
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.
Indexed as
Identifiers
What OpenQuestion holds
Registered trials
Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.