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 Resource Type: Report
 Decade: 2010-2019
 Year: 2011
 Collection: Congressional Research Service Reports
State Taxation of Internet Transactions
This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. Congress will likely be asked to choose between taking either an active or passive role in the debate. In the 111th Congress, H.R. 5660 (former Representative Delahunt) would have granted SSUTA member states the authority to compel out-of- state vendors to collect sales and use taxes. digital.library.unt.edu/ark:/67531/metadc83968/
Value-Added Tax (VAT) as a Revenue Option: A Primer
This report summarizes issues, arguments, and concerns relevant to a value-added tax (VAT). digital.library.unt.edu/ark:/67531/metadc99027/
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?
This reports discusses tax gaps and withholding, and concerns and legislation regarding these issues in the 112th Congress. digital.library.unt.edu/ark:/67531/metadc93894/
An Analysis of the “Buffett Rule”
This report examines the Buffett rule, but uses a measure of income that captures the ability to pay taxes and incorporates the effect of the corporate income tax in addition to the individual income tax and the payroll tax. The Buffet rule states that "no household making over $1 million annually should pay a smaller share of its income in taxes than middle-class families pay" and is named after Warren Buffett, the chairman of Berkshire Hathaway. The report includes figures, tables, and appendices to illustrate calculations and issues involved with the topic. digital.library.unt.edu/ark:/67531/metadc93910/
Tax Reform: An Overview of Proposals in the 112th Congress
This report primarily covers fundamental tax reform. CRS reports are available online concerning the other three categories of tax reform: tax reform based on the elimination of the individual alternative minimum tax (AMT), proposals for reforming the corporate income tax, and proposals for reforming the U.S. taxation of international business. digital.library.unt.edu/ark:/67531/metadc93855/
Major Decisions in the House and Senate on Social Security: 1935-2010
This report responds to the many inquiries that CRS gets for Social Security vote information, which range from requests for general information about legislative action over the years to requests for information about specific floor amendments. It is intended to be a reference document on the major statutory decisions made by Congress on the Social Security program. A detailed table of contents and a summary table of the legislation discussed are provided to aid the reader. digital.library.unt.edu/ark:/67531/metadc122280/
Energy Tax Policy: Issues in the 112th Congress
The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress. digital.library.unt.edu/ark:/67531/metadc40134/
Energy Tax Policy: Issues in the 112th Congress
The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress. digital.library.unt.edu/ark:/67531/metadc83960/
Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis
From the start of the 112th Congress, reform of the current U.S. corporate tax system has been widely debated as an option to stimulate the economy. Most of the debate has focused on lowering the corporate tax rate and moving towards a territorial system. An exception to this is a plan to reduce the tax rate on repatriated dividends that has received some consideration. Under such a plan, the U.S. tax that U.S. firms pay when their overseas operations remit ("repatriate") their foreign earnings as dividends to their U.S. parent corporations would be reduced. Variations of this type of proposal have been introduced in several bills, including H.R. 1036, H.R. 1834, and S. 727, in the 112th Congress. digital.library.unt.edu/ark:/67531/metadc40070/
Harbor Maintenance Trust Fund Expenditures
In 1986, the Harbor Maintenance Tax (HMT) was enacted to fund U.S. Army Corps of Engineers' (USACE or the Corps) activities related to the routine operation and maintenance (O&M) of harbors, namely the dredging of harbor channels to their authorized depths and widths. Economic and equity issues related to HMT expenditures and collections are the main focus of this report. Before analyzing these issues, the report reviews the legislative history of the tax and legal challenges to it, discusses the advantages and disadvantages of alternative funding mechanisms, and describes the commercial context of current dredging activity. The last section identifies legislation related to harbor maintenance funding. digital.library.unt.edu/ark:/67531/metadc31466/
International Corporate Tax Rate Comparisons and Policy Implications
This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform. digital.library.unt.edu/ark:/67531/metadc99047/
Should the United States Levy a Value-Added Tax for Deficit Reduction?
This report discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U.S. VAT. digital.library.unt.edu/ark:/67531/metadc98963/
Tax Policy Options for Deficit Reduction
This report analyzes various revenue options for deficit reduction and highlights proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. digital.library.unt.edu/ark:/67531/metadc103127/
Should the United States Levy a Value-Added Tax for Deficit Reduction?
Report that discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U. S. VAT. digital.library.unt.edu/ark:/67531/metadc227705/
Reducing the Budget Deficit: Tax Policy Options
This report analyzes various revenue options for deficit reduction, highlighting proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. Others, such as House Budget Committee Chairman Paul Ryan and the Obama Administration, have noted the importance of tax reform as part of a deficit reduction plans. These plans, however, do not provide the same level of detail as the Fiscal Commission and Debt Reduction Task Force, and are therefore not reviewed in detail as part of this report. digital.library.unt.edu/ark:/67531/metadc96684/
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?
This report covers the background and current status of three bills introduced to the 112th Congress to repeal Section 511 withholding provisions. The bills are S. 89, S. 164, and H.R. 674, as well as S.Amdt. 405 to S.782, the Economic Development Revitalization Act of 2011. digital.library.unt.edu/ark:/67531/metadc96705/
Reducing the Budget Deficit: Tax Policy Options
This report analyzes various revenue options for deficit reduction, highlighting proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. Others, such as House Budget Committee Chairman Paul Ryan and the Obama Administration, have noted the importance of tax reform as part of a deficit reduction plans. These plans, however, do not provide the same level of detail as the Fiscal Commission and Debt Reduction Task Force, and are therefore not reviewed in detail as part of this report. digital.library.unt.edu/ark:/67531/metadc40119/
An Overview of Major Tax Proposals in the President's FY2012 Budget
The Obama Administration released the President's FY2012 budget proposal on February 14, 2011. According to the Administration's estimates, the tax proposals in the budget would increase revenues $280 billion over the next 10 years. This report provides a broad overview of the provisions included in the President's FY2012 budget request. digital.library.unt.edu/ark:/67531/metadc33027/