Congressional Research Service Reports - 9 Matching Results

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Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R… more
Date: September 20, 2002
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Description: This report provides information about the Corporate "Inversions" and "Expatriation" on Firms That Incorporate Abroad for Tax Purposes where increasing number of U.S firms have altered their structure by substituting a foreign parent corporation for a domestic one.
Date: September 20, 2002
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of… more
Date: September 3, 2002
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Description: This report provides information about the Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice. Some believe that comprehensive school reform is needed to improve the quality of secondary and elementary education.
Date: September 6, 2002
Creator: Levine, Linda & Smole, David P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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