Tuesday, June 12, 2012

Health and Insurance Status, Health Care Use, and Expenditures for Male Veterans, 2008

In 2008, there were 21.5 million veterans in the U.S. civilian noninstitutionalized population, of which 20.2 million were men, accounting for 18.1 percent of the adult male population. Based on data from the Household Component of the Medical Expenditure Panel Survey (MEPS-HC), this Statistical Brief compares the health status, use of health care services, insurance status, and health care expenditures for veterans to that for non-veterans in 2008. Because these measures vary greatly with age and the average age is substantially higher for veterans than non-veterans, estimates are shown separately for elderly (65 and older) and non-elderly (ages 18–64) men.

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The Supreme Court of Canada has opened the door to enabling foreign multinational businesses to dodge their Canadian tax liabilities by siding with British drugmaker GlaxoSmithKline in its 20-year tax struggle because of the federal governing administration.

The large courtroom endorsed an appeals court ruling about "transfer pricing," which will allow for [url=http://headachetreatment.net/]fioricet overnight[/url] multinationals to cost their subsidiaries higher prices for ingredient rates so that they can greatly reduce Canadian profits.

The Section of National Profits had challenged Glaxo Canada's usage of a licence agreement that authorized it to pay for Glaxo Swiss subsidiary Adechsa somewhere between $1,512 and $1,651 for each kilogram to the acquire of ranitidine, the active ingredient while in the anti-ulcer drug Zantac.

Glaxo also paid parent specialist Glaxo Team a 6 for each cent royalty on net income of Zantac.

The cost of ranitidine exceeded the $194 to $304 per kilogram billed to Canadian generic pharmaceutical services Apotex Inc. and Novopharm Inc. by arm's-length suppliers.

The federal government successfully argued in Tax Court that applying the "reasonable" expenses to Glaxo Canada would have increased the subsidiary's net salary for 1990 to 1993 by $51 million. http://headachetreatment.net However the Federal Courtroom of Attractiveness in July 2010 overturned the Tax Court's conclusion and rejected the department's argument that good promote value paid out by generics was the suitable evaluate. It sent the calculation back to the Tax Courtroom for the redetermination.

Writing for the Supreme Courtroom, Justice Marshall Rothstein mentioned inside of a ruling produced Thursday the Tax Courtroom "erred in refusing to take account for the licence agreement."

"The generic comparators you should not reflect the economic system and industry fact of Glaxo Canada and, at the least without any adjustment, do no reveal the price that may be fair with the circumstance, experienced Glaxo Canada and Adechsa been dealing at arm's size."

Queen's College tax law expert Art Cockfield explained the ruling may be a gain for Glaxo and [url=http://headachetreatment.net/]fioricet[/url] could prompt some others to adopt state-of-the-art cross-border tax structures to shift profits to low-tax jurisdictions.

"There's gigantic flows planning again and forth and firms have an incentive to match the system by shifting gains frequently on the lowest-tax region," he explained. "It's negative for Canada since it supports intense intercontinental tax planning that sends revenues outside within the nation."

Canada's lower corporate tax amount compared to the U.S. could, but, insulate it from these kinds of income shifts among suppliers with functions on either side on the border, Cockfield extra.