Journal articles: 'Tax mimicking'

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HEYNDELS, BRUNO, and JEF VUCHELEN. "TAX MIMICKING AMONG BELGIAN MUNICIPALITIES." National Tax Journal 51, no. 1 (March 1, 1998): 89–101. http://dx.doi.org/10.1086/ntj41789314.

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Sedmihradská, Lucie, and Eduard Bakoš. "Municipal Tax Autonomy and Tax Mimicking in Czech Municipalities." Lex localis - Journal of Local Self-Government 14, no. 1 (September 7, 2015): 75–92. http://dx.doi.org/10.4335/14.1.75-92(2016).

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Property tax autonomy of the Czech municipalities is quite narrow and to great extent unused. Perceived political costs of its usage are high and only 8% of municipalities utilized the possibility to increase the tax rates through so called local coefficient. Using the binary logit model and a full sample and two subsamples of Czech municipalities in 2014 the existence of tax mimicking is confirmed regardless the subsample of municipalities considered or the definition of neighbors applied. The likelihood to increase the local coefficient is to some extent influenced by the composition of the municipal council and local demographic, geographic and fiscal situation. However, the overall capacity of the model to indicate municipalities which apply local coefficient is low and suggests that there are many other or different situations or factors which result in application of local coefficient.

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Revelli, Federico. "Spatial patterns in local taxation: tax mimicking or error mimicking?" Applied Economics 33, no. 9 (July 2001): 1101–7. http://dx.doi.org/10.1080/00036840010007164.

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Małkowska, Agnieszka, Agnieszka Telega, Michał Głuszak, and Bartłomiej Marona. "Spatial interdependence in property taxation: the case of Polish municipalities." Equilibrium 13, no. 2 (June 30, 2018): 265–83. http://dx.doi.org/10.24136/eq.2018.014.

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Research background: Real estate and urban economics literature are abundant in studies discussing various types of property taxes and their characteristics. A growing area of re-search has been focused on tax equity, tax competition, and yardstick competition, where the latter two reflect the idea of tax mimicking. Recently, due to substantial developments in spatial and regional economics, more attention has been drawn to spatial effects. Empirical results are focused on spatial interaction and diffusion effects, hierarchies of place and spatial spillovers. Property tax system in Poland differs from those utilized in the majority of developed countries. As a consequence, property tax policy at the local government level (including tax competition and tax mimicking effects) in Poland can differ substantially from those found in previous research in the US and other European countries. There are few studies addressing the problem of tax competition and tax mimicking in Poland from an empirical perspective. Purpose of the article: In the article, we explore spatial interdependence in property taxation. We identify clustering or dispersion of high and low values of the tax rates within major metropolitan areas in Poland. The effects can indicate the presence of tax mimicking among municipalities in given metropolitan areas. Methods: We analyze the data from 304 municipalities in 10 metropolitan areas in Poland from the year 2007 to 2016. The data covers four property tax rates: (1) on residential buildings (2) on buildings used for business purpose (3) on land used for business purpose (4) on land for other uses. To explore the spatial distribution of rates, we used global and local spatial autocorrelation indicators (Moran’s I statistic and LISA). Findings & Value added: The results suggest the presence of spatial correlation within metropolitan areas. We also found significant differences between metropolitan areas. The results of the study fill the gap in empirical research concerning property tax interdependencies and tax mimicking in Poland.

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Bastida, Francisco, Bernardino Benito, and María-Dolores Guillamón. "Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?" Public Sector Economics 43, no. 2 (June 15, 2019): 115–39. http://dx.doi.org/10.3326/pse.43.2.1.

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Ladd, Helen F. "Mimicking of Local Tax Burdens Among Neighboring Counties." Public Finance Quarterly 20, no. 4 (October 1992): 450–67. http://dx.doi.org/10.1177/109114219202000404.

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Trojanek, Maria, Wojciech Kisiala, and Radoslaw Trojanek. "Do local governments follow their neighbours’ tax strategies? Tax mimicking amongst Polish municipalities." Land Use Policy 108 (September 2021): 105576. http://dx.doi.org/10.1016/j.landusepol.2021.105576.

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Kubick, Thomas R., Daniel P. Lynch, Michael A. Mayberry, and Thomas C. Omer. "Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns." Accounting Review 90, no. 2 (August 1, 2014): 675–702. http://dx.doi.org/10.2308/accr-50883.

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ABSTRACT Product market power provides firms with comparative advantages through more persistent profitability and insulation from competitive threats. These advantages likely provide firms with the ability to engage in greater tax avoidance. We present evidence consistent with this hypothesis. We also show that firms mimic the tax outcomes of their product market leaders. Among firms with greater product market power and comparatively high cash tax avoidance, we find stock prices to be less informative and that investors require additional compensation for the risks associated with comparatively high cash tax avoidance. Our results survive numerous robustness tests. Overall, our results suggest that industry dynamics, particularly related to a firm's competitive position, play a meaningful role in corporate tax policy.

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Łukomska, Julita, and Paweł Swianiewicza. "Neighbour effect: applicability of tax mimicking concept to setting tariffs for water provision in Poland." Water Policy 22, no. 5 (August 11, 2020): 943–59. http://dx.doi.org/10.2166/wp.2020.018.

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Abstract In our paper, tariff mimicking is interpreted as a specific type of yardstick competition. Local authorities compete for political capital and, in order to maintain (or increase) it, they compare their voter-sensitive policies with the policies of other local governments. The phenomenon of mimicking is related to the subject of inter-jurisdictional interactions. We try to identify the phenomenon of mimicking in local fees for water provision in Poland in the period 2013–2017. Our empirical strategy is based on two methods: spatial lag regression and a quasi-experimental design using a difference-indifferences method. In the latter method, we first identify local governments that have considerably increased their tariffs for water. Next, we compare whether their immediate neighbouring municipalities are more likely to follow the change than a ‘control group’ of similar, more distant, local governments. The results of our study confirm the existence of geographical interactions in the tariff policies of Polish local governments. Furthermore the results of our regression models confirm that ‘mimicking interactions’ are stronger in the case of tariffs for water provision than for local tax policies.

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10

Brien, Spencer T. "Strategic Interaction Among Overlapping Local Jurisdictions." American Review of Public Administration 48, no. 6 (August 19, 2017): 584–95. http://dx.doi.org/10.1177/0275074017725401.

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This article explores the strategic interactions between overlapping counties and school districts within the context of property tax policy. Overlapping local governments share either part or all of their property tax bases and therefore may take into account each other’s tax policies when deciding their annual property tax rate. A dynamic model is developed to analyze how property tax rate determination is influenced by the fiscal policies of both overlapping and neighboring local jurisdictions. The results suggest a short-term mimicking effect that is largely canceled out the following period. These findings help to develop a more complete understanding of how the broader set of environmental and institutional attributes of local governments influence their fiscal policies.

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Delgado, Francisco J., and Matías Mayor. "Tax mimicking among local governments: some evidence from Spanish municipalities." Portuguese Economic Journal 10, no. 2 (December 14, 2010): 149–64. http://dx.doi.org/10.1007/s10258-010-0067-3.

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Bourassa, Steven C., and Wen-Chieh Wu. "Tiebout Sorting, Zoning, and Property Tax Rates." Urban Science 6, no. 1 (February 17, 2022): 13. http://dx.doi.org/10.3390/urbansci6010013.

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This paper examines certain implications from the literature on Tiebout’s model of local government service provision, particularly Hamilton’s extension of the model to include local control of land use and property taxation. Our empirical analysis focused on the use of fiscal zoning to lower property tax rates, a topic that has not been addressed in the extensive literature on Tiebout’s model. Using data for over 100 municipalities in the Miami, Florida, metropolitan area, we specified property tax rates as a function of fiscal zoning measures, other municipal characteristics, and tax mimicking. We conclude that single-family zoning is by far the most important variable explaining municipal property tax rates.

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Baskaran, Thushyanthan. "Identifying local tax mimicking with administrative borders and a policy reform." Journal of Public Economics 118 (October 2014): 41–51. http://dx.doi.org/10.1016/j.jpubeco.2014.06.011.

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Allers, Maarten A., and J. Paul Elhorst. "Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands." International Tax and Public Finance 12, no. 4 (August 2005): 493–513. http://dx.doi.org/10.1007/s10797-005-1500-x.

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15

Englisch, Joachim. "Article: GloBE Rules and Tax Competition." Intertax 50, Issue 12 (September 1, 2022): 859–73. http://dx.doi.org/10.54648/taxi2022086.

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This article studies foreseeable effects that a relatively comprehensive implementation of the Pillar 2 GloBE international effective minimum tax would have on international tax competition for investment. The discussion focuses on the perspective of countries that seek to attract foreign direct investment through their tax system. The paper shows that there was disagreement within the G20/OECD Inclusive Framework (IF) about the objective to curb international tax competition through a minimum tax. The reservations of some member countries have manifested themselves in the compromise design of the internationally agreed GloBE regime: With the carve-out for substance-based routine profits (the so-called SBIE), the IF abandoned the idea of setting a general floor for business tax competition at the agreed minimum rate. Instead, the SBIE establishes an effective 15 % floor only for the taxation of excess profits. Due to the additional possibility for source countries to collect any eventual minimum tax themselves through a qualified domestic minimum top-up tax (QDMTT), tax competition could theoretically continue unabated above this floor, implying the successive substitution of traditional business taxation with a domestic minimum tax mimicking the international GloBE top-up tax. Taking into account fiscal, legal, and political constraints, however, such an extreme scenario is unlikely to materialize. A broad GloBE implementation should therefore reduce incentives to use effective tax rate below 15 % (on overall profit) in order to attract high-margin investment. This notwithstanding, certain features of the GloBE Model Rules imply that some forms of business tax competition will continue as before or even gain in relative attractiveness. Due to its – albeit moderate – mitigating effects on business tax competition, GloBE might moreover lead to intensified competition for investment through other channels. GloBE, minimum tax, Pillar 2, competition.

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16

Lundberg, Johan. "Horizontal interactions in local personal income taxes." Annals of Regional Science 67, no. 1 (January 19, 2021): 27–46. http://dx.doi.org/10.1007/s00168-020-01039-6.

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AbstractTheories of inter-jurisdictional tax and yardstick competition assume that the tax decisions of one jurisdiction will influence the tax decisions of other jurisdictions. This paper empirically addresses the issue of horizontal dependence in local personal income tax rates across jurisdictions. Based on a large data set covering Swedish municipalities over a period of 14 years, we test for interactions across municipalities that share a common border, across municipalities within a distance of 100 km of each other, and across municipalities with similar political representation in the local council. We also test the hypothesis that the tax rate of relatively larger municipalities has a greater influence on their neighbors' tax rate compared to the influence of their smaller neighbors. Our results suggest that when lagged tax rates are controlled for, the horizontal correlation across municipalities that share a common border or are within a distance of 100 km from each other becomes insignificant. This result is of importance as it suggests that lagged tax rates should be included or at least tested for when testing for horizontal interactions or mimicking in local tax rates. However, our results support the hypothesis of horizontal interactions across municipalities that share a common border when the influence of neighboring municipalities is also weighted by their relative population size, i.e. relatively larger neighbors tend to have a greater impact on their neighbor's tax rates than their relatively smaller neighbors. This is of importance as it suggests that distance or proximity matters, although only in combination with the relative population size. We also find some evidence of horizontal dependence across municipalities with similar political preferences.

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17

Kim, Karen. "The Disproportionate Sales Tax Compliance Burden on Small- and Medium-Sized Online Businesses After Wayfair." Science and Technology Law Review 22, no. 1 (March 22, 2021): 181–230. http://dx.doi.org/10.52214/stlr.v22i1.8057.

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Many states’ sales and use tax provisions, updated in response to the Supreme Court’s decision in South Dakota v. Wayfair, Inc., will likely impose a disproportionate tax compliance burden on small- and medium-sized businesses (SMBs) that engage in e-commerce. Relative to large companies like Amazon and eBay, SMBs cannot absorb the high compliance costs associated with tracking, collecting, and remitting taxes. Wayfair expanded states’ authority to collect sales taxes on companies without a physical presence in the state. But states should wield this power judiciously. While mimicking South Dakota’s statute (upheld as constitutional in Wayfair) may help states avoid litigation, they would better promote the goals of fairness and efficiency by exempting a larger category of small vendors from sales tax obligations. In light of the COVID‑19 pandemic, which has acutely hurt SMBs, reducing sales tax-related compliance burden would also help states provide relief to struggling SMBs. States should (1) clarify which entities are subject to the remote seller and marketplace facilitator statutes and (2) raise the de minimis safe harbor thresholds that shield smaller businesses from having to remit taxes.

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18

Solé Ollé, Albert. "Electoral accountability and tax mimicking: the effects of electoral margins, coalition government, and ideology." European Journal of Political Economy 19, no. 4 (November 2003): 685–713. http://dx.doi.org/10.1016/s0176-2680(03)00023-5.

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19

Swianiewicz, Paweł. "SPATIAL INTERACTIONS IN LOCAL POLICY MAKING: APPLICABILITY OF TAX COMPETITION AND TAX MIMICKING CONCEPTS TO LOCAL GOVERNMENT POLICIES ON TAX RATES AND USER CHARGES FOR SERVICES IN POLAND." Acta Geobalcanica 3, no. 2 (July 15, 2017): 57–63. http://dx.doi.org/10.18509/agb.2017.07.

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Kuncoro, Haryo. "Fiscal Competition Among Local Governments after Fiscal Decentralization." Business and Entrepreneurial Review 5, no. 1 (October 19, 2016): 48. http://dx.doi.org/10.25105/ber.v5i1.1010.

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Spatial interaction among local governments in fiscal setting decisions is receiving increasingly attention in the applied public economics literature. Spatial interaction models rely on the presence of an externality from local budget making, that is external effects originate from inter-jurisdictional resource flows due to tax competition for a mobile base, or from local public expenditure spillovers into neighboring jurisdictions. Similarly, the intergovernmental grants competition exists when there is a rivalry among local governments to get them from central government. This paper attempted to identify how great the fiscal competition among local governments in Indonesia. Using spatial statistics, we concluded that the fiscal competition among municipalities was greater compared to the pre fiscal decentralization period. It seems that the local tax setting and expenditures decisions in particular municipality can be attributed to the mimicking behavior to neighbor regions. Also, we found that the fiscal competition among municipalities could be attributed negatively to the fiscal disparity. Those imply that in the regional autonomy era the local governments tend to increase their local own revenue intensively and demand for intergovernmental grants in order to finance their expenditures. In the long run, they could lead to the high cost economy, worsening fiscal dependency, and inefficiency of local government expenditures. Those findings above suggest that the distribution of intergovernmental transfers among regions should consider the local tax effort and the services minimum standard plays an important role to achieve the efficiency of local government expenditures.

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21

Lau, K. Y. "Endobronchial actinomycosis mimicking pulmonary neoplasm." Thorax 47, no. 8 (August 1, 1992): 664–65. http://dx.doi.org/10.1136/thx.47.8.664.

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Stassano, P., S. Griffo, L. Di Tommaso, and A. Luciano. "Broncholithiasis mimicking a bronchial carcinoid tumour." Thorax 64, no. 6 (May 28, 2009): 551–52. http://dx.doi.org/10.1136/thx.2008.104208.

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Gonzalez, M., T. Krueger, H. B. Ris, and J. Y. Perentes. "Tension pneumothorax mimicking giant emphysematous bullae." Thorax 65, no. 11 (June 7, 2010): 1028. http://dx.doi.org/10.1136/thx.2009.129452.

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Beg, M. H., Reyazuddin, and M. M. Ansari. "Traumatic tension pneumomediastinum mimicking cardiac tamponade." Thorax 43, no. 7 (July 1, 1988): 576–77. http://dx.doi.org/10.1136/thx.43.7.576.

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Sleyster, T. J., and F. M. Heystraten. "Malignant fibrous histiocytoma mimicking pulmonary embolism." Thorax 43, no. 7 (July 1, 1988): 580–81. http://dx.doi.org/10.1136/thx.43.7.580.

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Taylor, D. R., W. Page, D. Hughes, and G. Varghese. "Metastatic renal cell carcinoma mimicking pleural mesothelioma." Thorax 42, no. 11 (November 1, 1987): 901–2. http://dx.doi.org/10.1136/thx.42.11.901.

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Chamsi-Pasha, H., and A. Bernstein. "Mediastinal yolk sac tumour mimicking pericardial effusion." Thorax 43, no. 4 (April 1, 1988): 339–40. http://dx.doi.org/10.1136/thx.43.4.339.

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Pusztaszeri, M. "Nodular pseudotumoral pulmonary amyloidosis mimicking pulmonary carcinoma." Thorax 60, no. 5 (May 1, 2005): 440. http://dx.doi.org/10.1136/thx.2004.035790.

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Demura, Y., T. Ishizaki, M. Nakanishi, S. Ameshima, and H. Itoh. "Persistent diffuse pulmonary interstitial emphysema mimicking pulmonary emphysema." Thorax 62, no. 7 (February 27, 2007): 652. http://dx.doi.org/10.1136/thx.2006.074724.

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30

Petteruti, F., G. De Luca, A. Lerro, A. Luciano, I. Cozzolino, and P. Pepino. "Intercostal ancient schwannoma mimicking an apical lung tumour." Thorax 63, no. 9 (September 1, 2008): 845–46. http://dx.doi.org/10.1136/thx.2007.082495.

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31

Mulliez, P. "Metastatic renal cell carcinoma mimicking pleural mesothelioma." Thorax 43, no. 10 (October 1, 1988): 801. http://dx.doi.org/10.1136/thx.43.10.801-b.

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32

Tan, A., K. Fujisawa, Y. Yukawa, and Y. T. Matsunaga. "Correction: Bottom-up fabrication of artery-mimicking tubular co-cultures in collagen-based microchannel scaffolds." Biomaterials Science 4, no. 10 (2016): 1524. http://dx.doi.org/10.1039/c6bm90040b.

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Fink, G., M. Bergman, M. Levy, I. Avidor, and S. Spitzer. "Giant chondroma of the sternum mimicking a mediastinal mass." Thorax 45, no. 8 (August 1, 1990): 643–44. http://dx.doi.org/10.1136/thx.45.8.643.

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Morjaria, J. B., C. K. Choong, K. Amsha, S. Stewart, F. C. Wells, and R. C. Rintoul. "Small cell lung cancer mimicking a pulmonary venous angiosarcoma." Thorax 64, no. 9 (August 28, 2009): 827–28. http://dx.doi.org/10.1136/thx.2008.109306.

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35

Daly, P. A., D. S. O'Briain, I. Robinson, M. Guckian, and J. S. Prichard. "Hodgkin's disease with a granulomatous pulmonary presentation mimicking sarcoidosis." Thorax 43, no. 5 (May 1, 1988): 407–9. http://dx.doi.org/10.1136/thx.43.5.407.

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Kaur, U., S. Katariya, S. R. Bhusnurmath, P. Bambery, and J. B. Dilawari. "Oesophageal tuberculosis mimicking a tumour during treatment for nodal tuberculosis." Thorax 48, no. 7 (July 1, 1993): 772–73. http://dx.doi.org/10.1136/thx.48.7.772.

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Moon, H., S. J. Park, S. R. Kim, H. S. Park, and Y. C. Lee. "Benign intercostal schwannoma mimicking a solitary metastasis from lung cancer." Thorax 65, no. 8 (June 7, 2010): 753–54. http://dx.doi.org/10.1136/thx.2009.129189.

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Johnson, V. "B cell non-Hodgkin's lymphoma of the trachea mimicking COPD." Thorax 59, no. 12 (December 1, 2004): 1100. http://dx.doi.org/10.1136/thx.2004.035188.

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Ku, S.-C., Y.-F. Wei, and L.-C. Lin. "Pulmonary infarction from central venous air embolism mimicking round pneumonia." Thorax 62, no. 4 (January 24, 2007): 372. http://dx.doi.org/10.1136/thx.2006.067652.

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Chang, E.-T., A. H. Wang, C.-B. Lin, J.-J. Lee, and S.-H. Liu. "Pulmonary cryptococcosis mimicking solitary lung cancer in an immunocompetent patient." Thorax 63, no. 5 (May 1, 2008): 478. http://dx.doi.org/10.1136/thx.2007.079244.

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Elsayed, Razan, Beau Michael Hawkins, and Zain Ul Abideen Asad. "TO TAP OR NOT TO TAP AND WHAT TO TAP: LARGE PLEURAL EFFUSION MIMICKING CARDIAC TAMPONADE." Journal of the American College of Cardiology 79, no. 9 (March 2022): 2647. http://dx.doi.org/10.1016/s0735-1097(22)03638-5.

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Wright, C. L., M. Gandhi, and C. A. Mitchell. "Adenoid cystic carcinoma of the left main bronchus mimicking MacLeod's syndrome." Thorax 51, no. 4 (April 1, 1996): 451–52. http://dx.doi.org/10.1136/thx.51.4.451.

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Tschopp, J. M., M. J. Rossini, C. A. Richon, N. Letovanec, F. Joris, J. G. Frey, and R. M. Kaelin. "Retroperitoneal silicosis mimicking pancreatic carcinoma in an Alpine miner with chronic lung silicosis." Thorax 47, no. 6 (June 1, 1992): 480–81. http://dx.doi.org/10.1136/thx.47.6.480.

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Coskun, Zerrin Ozergen. "Cystic nodal metastasis of thyroid papillary carcinoma mimicking branchial cleft cyst: Two case reports." Turk Otolarengoloji Arsivi/Turkish Archives of Otolaryngology 50, no. 4 (August 26, 2013): 78–80. http://dx.doi.org/10.5152/tao.2012.22.

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Jeong, Jing Young, and Jongho Lee. "Huge extrapleural hematoma by blunt trauma mimicking traumatic hemothorax." Journal of Trauma Injury Infection and Critical Care 72, no. 4 (April 2012): E118. http://dx.doi.org/10.1097/ta.0b013e31822f150e.

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Neto, L., M. Moura Guedes, and J. Campos. "Spinal Subarachnoid Hemorrhage Mimicking an Acute Abdomen." Neuroradiology Journal 25, no. 2 (April 2012): 217–21. http://dx.doi.org/10.1177/197140091202500211.

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A 39-year-old woman with a history of systemic lupus erythematosum developed an acute abdomen. An intestinal ischemia was suspected and an exploratory laparotomy was performed. No abnormalities were found during surgery and five days later the patient was transferred to our institution. On admission, the patient presented a distended abdomen and paraparesis. The spinal tap showed hemorrhagic CSF and the MRI a subacute subarachnoid hemorrhage (SAH) of the dorsal-lumbar spine. Two days later, the patient suffered an episode of sudden headache. The CT scan revealed an acute SAH at the posterior fossa and digital subtraction angiography a dissection of the right V4 segment. Spinal subarachnoid hemorrhage is a rare syndrome particularly when associated with dissecting aneurysms of the intracranial segment of the vertebral artery. SSAH should be considered early in the differential diagnosis of any case with sudden back or abdominal pain of unknown etiology, even in the absence of neurological deficits.

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Yilmaz, Tuba, Robert Foster, and Yang Hao. "Broadband Tissue Mimicking Phantoms and a Patch Resonator for Evaluating Noninvasive Monitoring of Blood Glucose Levels." IEEE Transactions on Antennas and Propagation 62, no. 6 (June 2014): 3064–75. http://dx.doi.org/10.1109/tap.2014.2313139.

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Ikebukuro, K., and T. Noma. "Screening of DNA aptamers inhibiting Taq DNA polymerase using algorithm mimicking evolution." Nucleic Acids Symposium Series 3, no. 1 (September 1, 2003): 309–10. http://dx.doi.org/10.1093/nass/3.1.309.

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Roçi, Ermir, Stela Dodaj, and Gentian Vyshka. "Herpes simplex virus encephalitis mimicking acute ischemic stroke." Surgical Neurology International 14 (February 17, 2023): 60. http://dx.doi.org/10.25259/sni_1123_2022.

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Background: Infections of the central nervous system might present in an acute form such as to be similar with the clinical characteristics of a stroke. This situation will hamper a correct diagnosis and a prompt treatment that can otherwise be successful. Case Description: We present the case of a herpes virus encephalitis that came up in the emergency department with an admission diagnosis of ischemic cerebral accident. Being the symptomatology unclear, the findings of magnetic resonance of the brain oriented versus an infectious disorder. The lumbar tap confirmed the presence of herpes simplex virus (HSV) 1 virus and an antiviral therapy was administered, leading to resolution of the condition within the 3 weeks of hospitalization. Conclusion: HSV infections may mimic stroke and therefore should be included in the differential diagnosis of atypical acute nervous conditions. In neurological events of acute nature, especially in febrile patients whose brain imaging is suspicious or inconclusive, the eventuality of a herpetic encephalitis should be kept in mind. This will lead to a prompt antiviral therapy and to a favorable outcome.

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Aksionau, A., and E. Wei. "Toxic Adenoma Mimicking Papillary Thyroid Carcinoma." American Journal of Clinical Pathology 154, Supplement_1 (October 2020): S44. http://dx.doi.org/10.1093/ajcp/aqaa161.093.

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Abstract Introduction/Objective A thyroid nodule requires multiple steps in the identification of its nature, which determines its management. In most cases, low TSH levels support a benign origin. However, examples of hyperfunctioning thyroid carcinoma have been reported. Recent observations show that the number of thyroid cancer increases with the prevalence in young patients. The ambiguity of some cases necessitates the use of a full range of diagnostic methods up to molecular cytological diagnostics. Methods We present a report on the case of an 11-year-old boy complaining of weight loss despite having a good appetite. Results The blood test showed free T4 1.51 (0.81 - 1.35 ng/dL), free T3 6.04 (3.31 - 4.88 pg/mL), and TSH 0.01 (0.662 - 3.90 mU/L). During sonography, the left thyroid lobe was almost completely replaced by an isoechogenic circumscribed mass with multiple colloid cystic spaces. No suspicious microcalcifications or abnormal cervical lymph nodes were identified. A thyroid scan revealed the presence of a toxic autonomously functioning thyroid nodule in the left lobe. Methimazole and propranolol were prescribed, with subsequent left hemithyroidectomy on 10/21/2019. Grossly, the left thyroid lobe was 3.4 x 2.5 x 2 cm. The sectioning revealed light brown homogeneous stroma with a well-defined yellow-tan nodule (1.1 x 1.1 x 1 cm) in the middle of the lobe. The specimen was entirely submitted for permanent fixation in formalin. Microscopically, an encapsulated nodule was seen with the follicular and focal papillary pattern; nuclear features strongly and multifocally suggested a diagnosis of papillary carcinoma. HBME1 and calcitonin immunostains were negative; CK19 immunostain was multifocally positive. Next-generation sequencing supported the diagnosis of toxic adenoma with atypical features. Conclusion Every case of thyroid neoplasm should be fully investigated using modern and high-tech technologies, regardless of the functioning state of the gland. Molecular testing is supportive, especially in ambiguous situations, which benefits the patient.

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Journal articles on the topic 'Tax mimicking'

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