By contrast, Germany and the Netherlands actively encourage those above a certain income bracket to opt out of state-financing arrangements, to take pressure off the public service.

ECONOMIST: Health

In this topsy-turvy environment, you might be better off turning the conventional year-end advice on its head if your bracket will be higher next year, says John Hewitt, chief executive of Liberty Tax Service, a national tax preparation firm based in Virginia Beach, Va.

FORBES: Year-End Tax Planning in the Age of the Fiscal Cliff