The researcher always retains the responsibility for. ensuring that a study is conducted ethically. The. researcher is also responsible for the ethical treatment of. research participants by collaborators. assistants, stu-. dents, and employees. all of whom, however. incur simi-. lar obligations.
For tax year 2016, the penalty will rise to 2.5% of your total household adjusted gross income, or $695 per adult and $347.50 per child, to a maximum of $2,085. For tax year 2017 and beyond, the percentage option will remain at 2.5%, but the flat fee will be adjusted for inflation. How to avoid the Obamacare penalty. The simplest way to avoid the penalty is by having insurance. The ACA set up the health insurance marketplace at Healthcare.gov to make this possible.
The good news is that, for most people, the penalty tax for those who choose not to buy health insurance will cost a lot less than health insurance. 1  The penalty/tax will be phased in from 2014 to 2016.  The minimum penalty/tax in 2016 will be $695 per person and up to 3-times that per family.