In January 2015, CMS launched a star-rating system for U.S. dialysis facilities. This article analyzes nearly 6,000 U.S. dialysis facilities and explores trends and variations in star-rating scores based on facility characteristics and local demographic factors. Statistical tests show variation across states and by demographic factors.
The Maryland income tax scheme at issue here is as discriminatory as any tariff. Its discriminatory nature does not arise, as the Maryland Court of Appeals reasoned, from the risk that it may combine with some other state’s tax system to tax the same income twice.
As you carefully define in the document setting forth this hearing, “tax extenders” are a subset of the tax provisions extended by Title VII of the “Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010” (Public Law No. 111-312), as well as a number of other tax provisions that have expired or will expire this year.
As my testimony will describe, the recent improvement in payrolls and the unemployment rate are welcome news, but the plight of the long-term unemployed in the United States is considerable. The policies that have been executed since mid-2008 to foster an economic recovery have failed to deliver measurable results, and those most hurt by the current downturn are often the long-term unemployed. In fact, some policy actions taken by Congress and the Administration have likely exacerbated the duration of unemployment for some workers, the consequences of which are significant fiscal, economic, and social costs.
Using the fundamental concept of “excess burden” as their guide, in “The Real Tax Burden: More Than Dollars and Cents,” Alex Brill and Alan Viard illustrate how taxes work and their affect on such things as wages, savings, and economic growth. The authors describe past and present forms of taxation, discuss our current income and corporate tax policy, and critique various options for fundamental tax reform. “The Real Tax Burden” is a primer in the Values & Capitalism series intended for college students.
