Is it a tax “cut” if the rate is kept the same? I realize the Bush tax cuts are set to expire, meaning the top rate is set to go up without an extension, but it seems there might be a fairer way to frame that.

Finally, got a kick out of this NYT story on a guy who’s sweeping the make-your-own-ads world. It reminds me of the great Journal “aheds.”

He was working as a comedy-club usher in Indianapolis in spring 2007 when he read that Planet Smoothie, a franchise based in Atlanta, was looking for someone to be its Cupman mascot.

“When I read the description, it was like, ‘Actors, comics, musicians,’ — whatever,” Mr. Levinson said, “‘Would you be interested in traveling the country? Would you be interested in dressing like a giant smoothie?’ Well, on all of those fronts, kind of, yes.”

For his entry, he stared into the camera, writhing and singing lyrics like, “I wanna found a new country in Asia and call it Cupistan.” There were 95 entries, but his won easily.

“Everyone just kind of fell in love with Joel,” said Chris Morocco, a Planet Smoothie executive. “We had people coming in singing the jingle.”

Ryan Chittum is a former Wall Street Journal reporter, and deputy editor of The Audit, CJR's business section. If you see notable business journalism, give him a heads-up at rc2538@columbia.edu.