The Tax Relief and Health Care Act of 2006 authorized the establishment of a physician quality reporting system which would tie a reimbursement incentive to compliance with benchmarks that are considered proxies of quality patient care. The Centers for Medicare and Medicare Services (CMS) has called this the Physician Quality Reporting Initiative (PQRI). A brief historical background about how ...

Many citizens in Wyoming are calling for property tax relief including a constitutional drive to hold property taxes to the rate of inflation. Others states are doing it, why shouldn’t we give it a try? As the Executive Director of the Wyoming Taxpayers Association, one of my responsibilities is to educate Wyoming citizens and offer a word of caution, “the grass isn’t always greener on the othe...

Biometric identifiers embedded in national identity cards puts a formerly impossible goal of consumption taxation within the grasp policymakers for first time. Never before has it been possible to design broad-based, single-rate tax that is truly and independentlyprogressive.No ever had all three critical attributes progressive tax: broad base, single-rate, measured relief those greatest need. ...

David Campbell and Michael Parisi are economists with the Individual Statistics Branch Returns Analysis Section. This article was written under the direction of Jeff Hartzok, Chief. T axpayers filed 130.3 million returns for Tax Year 2001, of which almost 94.8 million (or 72.8 percent) were classified as taxable returns. Adjusted gross income (AGI) on taxable returns fell 4.0 percent to $5,847 ...

The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesired increase in the demand for publicly funded health care, tax incentives to buy PHI were not completely removed but basically shifted from individual to group employer-paid policies. In a unique fiscal...