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Daily Archives: December 9, 2012

CBO – Taxing Businesses Through the Individual Income Tax

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Taxing Businesses Through the Individual Income Tax, December 6, 2012

  • “Since the individual income tax was instituted in 1913, the profits of most businesses have been allocated, or “passed through,” to their owners and subjected to that tax—rather than to the corporate income tax. However, most business activity (specifically, the total revenue that businesses receive as receipts from sales of goods and services) has occurred at firms subject to the corporate income tax (C corporations) because those firms tend to be larger than pass-through entities. Over the past few decades, the proportion of firms organized as pass-through entities and their share of business receipts have increased substantially: In 1980, 83 percent of firms were organized as pass-through entities, and they accounted for 14 percent of business receipts; by 2007, those shares had increased to 94 percent and 38 percent, respectively. This report examines those shifts in organizational structure, the effect they have had on federal revenues, and the potential effects on revenues and investment of various alternative approaches to taxing businesses’ profits.”

    • HHS has created a new interactive resource to help you be tobacco free

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    “The new website, www.BeTobaccoFree.gov, brings together the best information HHS has on the health effects of tobacco, quitting smoking, and more.” The site includes resources in the following topic areas About Tobacco: Tobacco Facts and Figures;; Tobacco and Nicotine; Smoked Tobacco Products; Smokeless Tobacco Products; Electronic Cigarettes; News; Law/Policies; Research; Campaigns; Videos. Continue Reading

    Small Business Size Standards: A Historical Analysis of Contemporary Issues

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    CRS – Small Business Size Standards: A Historical Analysis of Contemporary Issues, Robert Jay Dilger, Senior Specialist in American National Government. December 6, 2012 “Small business size standards are of congressional interest because the standards determine eligibility for receiving Small Business Administration (SBA) assistance as well as federal contracting and tax preferences. Although there is… Continue Reading

    HHS publishes proposed rules on the Essential Health Benefit standards

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    National Conference of State Legislatures: “The principal intent of the Patient Protection and Affordable Care Act (PPACA) was to enable low and moderate income individuals, and small employers to obtain affordable health coverage through state based exchanges. In 2014, individuals and small business will be able to purchase private health insurance through state-based exchanges. This… Continue Reading

    Pew – States Begin Giving Driver’s Licenses to Young Immigrants

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    Daniel C. Vock – Licenses for young immigrants: “Only three states let illegal immigrants drive, but the Obama administration’s decision to stop deporting some undocumented students, veterans, and recent high-school and college graduates will give them driving privileges in more than a dozen additional states. Most of the states did nothing on their own to… Continue Reading

    Europe PubMed Central – unique, free, information resource for biomedical and health researchers

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    “Europe PubMed Central (Europe PMC) offers free access to biomedical literature resources including: PubMed abstracts (about 22 million) Europe PMC full text articles (about 2.2 million, of which over 400,000 are Open Access) Patent abstracts (over 4 million European, US, and International) National Health Service (NHS) clinical guidelines Agricola records (500,000) Supplemented with Chinese Biological… Continue Reading

    DOE and EPA Release Annual Fuel Economy Guide with 2013 Models

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    News release: “The U.S. Environmental Protection Agency (EPA) and the Department of Energy (DOE) [released] the 2013 Fuel Economy Guide, giving consumers clear and easy-to-read information to help them choose the most fuel efficient and low greenhouse gas emitting vehicles that meet their needs. The 2013 models include efficient and low-emission vehicles in a variety… Continue Reading

    Kaiser – New Brief Reviews State Efforts to Pick a Benchmark Plan

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    “With states facing a Dec. 26 deadline for recommending an insurance plan that will define the essential health benefits (EHBs) insurers must offer starting in 2014, a new brief from the Kaiser Family Foundation highlights EHB benchmark plan selections from the 26 states plus the District of Columbia that have already beat the submission deadline.… Continue Reading

    EIA projections for carbon dioxide emissions reflect changes in key drivers

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    “Projections for U.S. energy-related carbon dioxide (CO2) emissions have generally been lowered in recent editions of the Annual Energy Outlook (AEO), the long-term projections of the U.S. Energy Information Administration. The lowered projections reflect both market and policy developments that have reduced recent and projected growth in energy demand and its expected carbon intensity. The… Continue Reading

    Global Wage Report 2012/13: Wages and Equitable Growth

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    “The new report entitled Global Wage Report 2012/13: Wages and Equitable Growth [International Labour Organization] looks at differences in wages around the globe and how they have been influenced by the economic crisis. It includes global and regional wage trends and statistics, as well as policy recommendations. Key findings: Wage growth slows globally despite increases… Continue Reading