Measuring the Average Marginal Tax Rate from the Individual Income Tax

The economic effects of taxation depend on the configuration of marginal tax rates. We consider here the appropriate measure of a marginal tax rate for the federal individual income tax, which has a graduated-rate structure and allows for numerous legal and illegal deductions from total income.Our conclusion is that the explicit marginal rate from the tax schedule is the right concept for many purposes.Hence, we construct approximately weighted averages of these marginal tax rates for 1916-80. When weighted by adjusted gross income, the arithmetic average of marginal tax rates is 5% in 1920, 2%in 1930, 6% in 1940, 20% in 1950, 23% in 1960, 24% in 1970, and 30% in 1980.We also discuss the dispersion of marginal tax rates, as well as the behavior of average tax rates and deductions from taxable income. One noteworthy result concerns the fraction of adjusted gross income that accrues to families that face a marginal tax rate of at least 35%. This fraction quadruples from 1964 to 1980.

Average Marginal Tax Rates from Social Security and the Individual Income Tax

We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security "contributions." The social security tax is a flat-rate levy on labor earnings (and income from self-employment) up to a ceiling value of earnings. Our computations consider first, the tax rates on employers, employees and the self-employed; second the amounts of income that accrue to persons with earnings below the ceiling; and third, the effective deductibility of employer's social security contributions from workers' taxable income. We find that the net impact of social security on the average marginal tax rate is below .02 until 1966, but than rises to .03 in 1968, .04 in 1973, .05 in 1974,and .06 in 1979. Thus, since 1965, the overall average marginal tax rate rises more rapidly than that from the income tax alone. In 1980 this overall rate is 36%. We note that, in comparison with the income tax, the social security levy generates 3-4 times as much revenue per unit of contribution to the average marginal tax rate. The social security tax is relatively "efficient" because first, it is a flat-rate tax (rather than a graduated one) for earnings below the ceiling, and second, there is a zero marginal tax rate at the top. However, the last feature has become less important in recent years. The rapid increase in the ceiling on earnings raised the fraction of total salaries and wages accruing to persons with earnings below the ceiling from 29% in 1965 to 68% in 1982.

Average Marginal Tax Rates from Social Security and the Individual Income Tax

We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security. Our computations consider the tax rates on employers, employees, and the self-employed; the income that accrues to persons with earnings below the ceiling; and the effective deductibility of employers' social security contributions from workers' taxable income. The next effect of social security on the average marginal tax rate is below .02 until 1966 but then rises to .03 in 1968, .04 in 1973, .05 in 1974, .06 in 1979, and .07 in 1982.Economic

Measuring the Average Marginal Tax Rate from the Individual Income Tax

The economic effects of taxation depend on the configuration of marginal tax rates. We consider here the appropriate measure of a marginal tax rate for the federal individual income tax, which has a graduated-rate structure and allows for numerous legal and illegal deductions from total income. Our conclusion is that the explicit marginal rate from the tax schedule is the right concept for many purposes. Hence, we construct approximately weighted averages of these marginal tax rates for 1916-80. When weighted by adjusted gross income, the arithmetic average of marginal tax rates is 5% in 1920, 2% in 1930, 6% in 1940, 20% in 1950, 23% in 1960, 24% in 1970, and 30% in 1980.Economic

การพัฒนาผลิตภัณฑ์พุดดิ้งผักเพื่อผู้สูงอายุและผลของการเก็บรักษาผลิตภัณฑ์ต่อปริมาณโพลีฟีนอลทั้งหมดและฤทธิ์การต้านอนุมูลอิสระ(FORMULATION OF VEGETABLE PUDDING FOR ELDERLY AND THEIR STORAGE EFFECT ON TOTAL PHENOLICS AND ANTIOXIDANT ACTIVITIES)

พุดดิ้งเป็นอาหารที่อุดมไปด้วยสารอาหารต่างๆ ซึ่งมีส่วนประกอบหลักคือ นม น้ำตาล น้ำมัน และสารก่อเจล อีกทั้งพุดดิ้งมีเนื้อสัมผัสที่นุ่มและสามารถกลืนได้ง่าย ดังนั้นผลิตภัณฑ์พุดดิ้งจึงเหมาะสมสำหรับผู้สูงอายุที่มีปัญหาด้านการบดเคี้ยวเนื่องจากมีการสูญเสียฟัน ซึ่งงานวิจัยนี้มีวัตถุประสงค์เพื่อพัฒนาผลิตภัณฑ์พุดดิ้งที่มีสารอาหารครบถ้วน โดยมีการใช้ผักผง 3 ชนิด ได้แก่ มันเทศหวาน ข้าวโพดหวาน และฟักทอง ที่ระดับความเข้มข้นร้อยละ 8 เติมลงในพุดดิ้งสูตรต้นแบบ เพื่อศึกษาการยอมรับทางประสาทสัมผัส สี ปริมาณโพลีฟีนอลทั้งหมด ฤทธิ์การต้านอนุมูลอิสระ และผลของระยะเวลาในการเก็บรักษาผลิตภัณฑ์ จากการศึกษาพบว่าผลิตภัณฑ์พุดดิ้งผักจะมีสีเข้มกว่าพุดดิ้งสูตรต้นแบบ แต่ผลิตภัณฑ์พุดดิ้งทุกสูตรยังได้รับการยอมรับทางประสาทสัมผัส โดยมีความชอบโดยรวมที่ระดับความชอบปานกลาง สำหรับปริมาณโพลีฟีนอลทั้งหมดและฤทธิ์การต้านอนุมูลอิสระ พบว่าผลิตภัณฑ์พุดดิ้งผักทุกสูตรมีปริมาณโพลีฟีนอลทั้งหมดและฤทธิ์การต้านอนุมูลอิสระมากกว่าพุดดิ้งสูตรต้นแบบ โดยเฉพาะอย่างยิ่งในผลิตภัณฑ์พุดดิ้งข้าวโพดหวานและพุดดิ้งฟักทอง ส่วนผลิตภัณฑ์พุดดิ้งมันเทศหวานมีปริมาณโพลีฟีนอลทั้งหมดใกล้เคียงกับพุดดิ้งสูตรต้นแบบ แต่มีฤทธิ์การต้านอนุมูลอิสระมากกว่าพุดดิ้งสูตรต้นแบบ ผลิตภัณฑ์ทั้งหมดทำการเก็บรักษาที่อุณหภูมิ 35 องศาเซลเซียส เป็นเวลา 12 สัปดาห์ พบว่า ผลิตภัณฑ์มีสีคล้ำขึ้นตามระยะเวลาในการเก็บรักษา ส่วนปริมาณโพลีฟีนอลทั้งหมดของผลิตภัณฑ์ทุกสูตรมีการเพิ่มขึ้นสูงสุดที่สัปดาห์ที่ 6 และหลังจากนั้นมีการลดลงจนถึงสัปดาห์ที่ 12 สำหรับฤทธิ์การต้านอนุมูลอิสระพบว่ามีการเพิ่มขึ้นในระหว่างการเก็บรักษา และมีการลดลงที่สัปดาห์ที่ 12 ดังนั้นในการศึกษานี้จะเห็นได้ว่าการเติมผักผงและระยะเวลาในการเก็บรักษามีผลต่อปริมาณโพลีฟีนอลทั้งหมดและฤทธิ์การต้านอนุมูลอิสระ ผลิตภัณฑ์พุดดิ้งที่พัฒนาขึ้นนี้สามารถเป็นต้นแบบของผลิตภัณฑ์เสริมอาหารสำหรับผู้สูงอายุ ที่มีประโยชน์ต่อสุขภาพ นอกจากนี้ผลิตภัณฑ์นี้สามารถเป็นผลิตภัณฑ์สำหรับเด็กและผู้บริโภคที่ดูแลสุขภาพได้อีกด้วยคำสำคัญ: พุดดิ้งผัก  ปริมาณโพลีฟีนอลทั้งหมด  ฤทธิ์การต้านอนุมูลอิสระ  การเก็บรักษาPudding is a nutrient-rich dessert commonly served for elderly who is lack of chewing ability due to tooth loss because of its soft texture. Pudding is usually composed of milk, oil, sugar and hydrocolloids. The aim of this study was to formulate ready-to-eat pudding containing essential nutrients with varying types of vegetable powder added, including sweet potato (SP), sweet corn (SC), and pumpkin (PK) powder. The pudding was studied the sensory acceptability, color, total phenolic contents (TPC) and antioxidant activities (AA) measured by 2,2-diphenyl-1-picrylhydrazyl (DPPH) and oxygen radical absorbance capacity (ORAC) assays. The effect of storage time on the color, TPC and AA of each developed formula was also investigated. The vegetable powder was added at 8% (w/w) separately into the control. All developed puddings were accepted by the panelists at like moderately of overall acceptability. Although, the color of vegetable puddings were darker than the control, the panelists still accepted. The TPC and AA of vegetable puddings were greater than that of the control, particularly SC and PK pudding. The TPC content of SP pudding was similar to that of the control, whilst the AA of it was higher than that of the control. The developed products stored at 35ºC for 12 weeks showed that the color was darker. TPC of all formulas were highest at week 6, and then declined until week 12. The AA of the vegetable pudding increase somewhere during storage time, then reduced at the week 12. This study demonstrated that vegetable powder affected TPC and AA. Furthermore, the storage time played an important role on TPC and AA. These products are prototype of supplement for elderly which have health benefits beyond basic nutrition. In addition, these products can be extended to children and health conscious consumers as well.Keywords: Vegetable Pudding, Total Phenolic Contents, Antioxidant Activities, Storag

Cardiac abnormalities in adults with the attenuated form of mucopolysaccharidosis type I

Background: Cardiac involvement in mucopolysaccharidosis type I (MPS I) has been studied primarily in its most severe forms. Cardiac involvement, particularly left ventricular (LV) systolic and diastolic function, in the attenuated form of MPS I is less well known. Methods: Cardiac function was prospectively investigated in 9 adult patients with the attenuated form of MPS I. All patients underwent 12-lead electrocardiography, 24 h Holter monitoring and two-dimensional echocardiography including tissue Doppler imaging (TDI). Eighteen age- and sex-matched healthy volunteers served as a control group. Results: Aortic, mitral and tricuspid valve thickening was seen in, respectively, 5 (56%), 4 (44%) and 2 (22%) patients. Moderate mitral valve stenosis was seen in 1 patient and moderate aortic stenosis in 2 patients. All patients had mild-to-moderate aortic and mitral valve regurgitation and 6 patients (67%) had mild-to-moderate tricuspid valve regurgitation. Despite normal LV dimensions, ejection fraction and mass index, MPS patients had lower mean systolic mitral annular velocities (6.1±0.6 vs 9.1±1.4 cm/s, p<0.01) compared to normal control subjects. Similarly, mean early diastolic mitral annular velocities were lower in MPS patients (7.8±0.9 vs 13.3±3.3 cm/s, p<0.01). Conclusion: MPS I patients with the attenuated phenotype have not only valvular abnormalities but also LV diastolic and systolic abnormalities

Gastric emptying is involved in Lactobacillus colonisation in mouse stomach

Lactobacilli are indigenous microbes of the stomach of rodents, with much lower numbers being present in mice fed a purified diet than in those fed a non-purified diet. We postulated that gastric emptying (GE) is responsible for the different colonisation levels of lactobacilli and tested this hypothesis in the present study. BALB/cCr Slc mice were fed either a non-purified diet or a purified diet for 2 weeks. The number of gastric tissue-associated lactobacilli was lower in mice fed the purified diet than in those fed the non-purified diet. GE, estimated by measuring the food recovered from the stomach, was higher in mice fed the purified diet than in those fed the non-purified diet and correlated negatively with the number of lactobacilli. Mice fed the non-purified diet exhibited lower GE rates even when lactobacilli were eliminated by ampicillin administration through the drinking-water, suggesting that GE is the cause but not the consequence of different Lactobacillus colonisation levels. The plasma concentrations of acylated ghrelin, a gastric hormone that promotes GE, were higher in mice fed the purified diet than in those fed the non-purified diet. There was a negative correlation between GE and the number of lactobacilli in mice fed the non-purified diet, the purified diet, and the purified diet supplemented with sugarbeet fibre (200 g/kg diet) or carboxymethyl cellulose (40 g/kg diet). We propose that a higher GE rate contributes, at least in part, to lower gastric colonisation levels of lactobacilli in mice fed a purified diet