Aims-To evaluate the eYcacy and safety of nitrous oxide for children undergoing painful procedures. Methods-Ninety children requiring repeated painful procedures (lumbar puncture, bone marrow aspirate, venous cannulation, or dressing changes) were given nitrous oxide at a variable concentration of 50-70%. Procedure related distress was evaluated using the Observational Scale of Behavioral Distress-Revised (OSBD-R). OSBD-R scores were obtained for each of the following phases of the procedure: phase 1a, waiting period; phase lb, during induction with nitrous oxide; phase 2, during positioning and cleaning of the skin; phase 3, during the painful procedure; and phase 4, immediately following the procedure and withdrawal of nitrous oxide. Side eVects were monitored and recorded by a second observer. Results-OSBD scores reached a maximum during the induction phase with lower scores during subsequent phases. Children over the age of 6 showed a lower level of distress during nitrous oxide administration and the painful procedure. Eighty six per cent of patients had no side eVects. The incidence of vomiting, excitement, and dysphoria was 7.8%, 4.4%, and 2% respectively. Eight patients developed oxygen desaturation (SaO 2 < 95%), but none developed hypoxia, airway obstruction, or aspiration. Ninety three per cent of patients fulfilled the criteria for conscious sedation, and 65% had no recollection of the procedure. Mean recovery time was three minutes. Conclusions-Inhalation of nitrous oxide is eVective in alleviating distress during painful procedures, with minimal side eVects and short recovery time. (Arch Dis Child 2001;84:492-495)
The purpose of this analysis is to improve the U.S. Department of the Treasury's distributional model and methodology by defi ning new model parameters. We compute the percentage of capital income attributable to normal versus supernormal return, the percentage of normal return attributable to the "cash fl ow tax" portion of the tax that does not impose a tax burden, and the portion of the burdensome tax on the normal return to capital borne by capital income versus labor income. In summary, 82 percent of the corporate income tax burden is borne by capital income and 18 percent is borne by labor income.
Using tax return data for1993-2003, we measure how US corporations use tax losses over time. For fi rms included in our dataset, we fi nd that: (1) approximately 50-60 percent of tax losses are used over a ten-year window as a carryback refund or loss carryforward deduction; (2) approximately 10-20 percent remain to be used; and (3) approximately 25-30 percent are never used. Moreover, many tax losses are used only after a substantial delay. Hence, we fi nd that certain fi rms and industries incur a signifi cant penalty from the partial loss refund regime due to the erosion in the real value of their tax loss.
Pass-through" businesses like partnerships and S-corporations now generate over half of U.S. business income and account for much of the post-1980 rise in the top-1% income share. We use administrative tax data from 2011 to identify pass-through business owners and estimate how much tax they pay. We present three findings. (1) Relative to traditional business income, pass-through business income is substantially more concentrated among high-earners. (2) Partnership ownership is opaque: 20% of the income goes to unclassifiable partners, and 15% of the income is earned in circularly owned partnerships. (3) The average federal income tax rate on U.S. pass-through business income is 19%|much lower than the average rate on traditional corporations. If pass-through activity had remained at 1980's low level, strong but straightforward assumptions imply that the 2011 average U.S. tax rate on total U.S. business income would have been 28% rather than 24%, and tax revenue would have been approximately $100 billion higher.
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