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 Country: United States
 Collection: Congressional Research Service Reports
Dynamic Scoring for Tax Legislation: A Review of Models
This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses. digital.library.unt.edu/ark:/67531/metadc332891/
Dynamic Scoring
This report explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. digital.library.unt.edu/ark:/67531/metadc501612/
Dynamic Scoring for Tax Legislation: A Review of Models
This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses. digital.library.unt.edu/ark:/67531/metadc461992/
Internet Taxation: Issues and Legislation in the 109th Congress
This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the Internet. digital.library.unt.edu/ark:/67531/metacrs8277/
Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945 (Updated)
Income tax rates are at the center of many recent policy debates over taxes. Some policymakers argue that raising tax rates, especially on higher income taxpayers, to increase tax revenues is part of the solution for long-term debt reduction. This report examines the top tax rates since 1945 and analyzes the ways in which tax rates affect economic growth. digital.library.unt.edu/ark:/67531/metadc820953/
Estate Tax Legislation in the 110th Congress
This report examines current legislation regarding estate taxes. Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax exclusion is scheduled to continue to rise, from $2 million for decedents dying in 2008, to $3.5 million in 2009. The estate tax is repealed for decedents dying in 2010 only. digital.library.unt.edu/ark:/67531/metadc821589/
Selected Recently Expired Business Tax Provisions ("Tax Extenders")
This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2013 and that are being considered for extension. digital.library.unt.edu/ark:/67531/metadc306513/
U.S. International Corporate Taxation: Basic Concepts and Policy Issues
This report provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system. The explanations provided in this report emphasize the underlying concepts of the international tax system and are intended to be as simplified as possible. digital.library.unt.edu/ark:/67531/metadc491315/
Net Operating Losses: Proposed Extension of Carryback Period
This report explains the current law regarding the tax treatment of net operating losses (NOLs). In addition, this report highlights a number of policy considerations relating to the extension of the NOL carryback period. digital.library.unt.edu/ark:/67531/metadc626978/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
A history and overview of current issues relating to the gasoline excise tax. digital.library.unt.edu/ark:/67531/metadc86637/
Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008
This report summarizes information about the tax brackets and other key elements of the tax system that determine taxpayer's statutory marginal tax rate. Such elements include tax brackets, exemptions, standard deductions, etc. Statutory individual income tax rates, also referred to as “statutory marginal tax rates,” are the rates of tax applicable to the last (marginal) increment of taxable income. Statutory rates play an important role in determining the real marginal tax rates, which affect taxpayers' economic behavior. digital.library.unt.edu/ark:/67531/metadc94146/
501(c)(4)s and the Gift Tax: Legal Analysis
This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax. digital.library.unt.edu/ark:/67531/metadc103149/
The Internet Tax Freedom Act: In Brief
This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce. digital.library.unt.edu/ark:/67531/metadc689445/
What Effects Would the Expiration of the 2001 and 2003 Tax Cuts Have on the Economy?
In 2001 and 2003, Congress enacted major tax cuts (popularly referred to as the "Bush tax cuts"), the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Congress is currently debating whether to extend some or all of these tax cuts that are scheduled to expire at the end of 2010. This report discusses the two main economic arguments against allowing the tax cuts to expire as scheduled, using historical evidence and by examining the current economic environment. digital.library.unt.edu/ark:/67531/metadc31383/
The Internet Tax Freedom Act: In Brief
This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce. digital.library.unt.edu/ark:/67531/metadc795758/
Selected Tax Law Changes Effective January 1, 2002
This report is a listing of the tax changes which were enacted during 2001 and effective at the beginning of 2002 digital.library.unt.edu/ark:/67531/metacrs7036/
Small Business Tax Relief: Proposals in the 108th Congress and Their Economic Justification
This report examines the economic arguments for and against small business tax subsidies in the context of current congressional proposals to expand them. It begins with a brief description of current federal tax subsidies for small firms, moves on to consider the principal economic arguments for and against these subsidies, and concludes with a discussion of proposals in the 108th Congress to expand small business tax subsidies and their likely economic effects. digital.library.unt.edu/ark:/67531/metadc824642/
Taxation of Unemployment Benefits
Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits. digital.library.unt.edu/ark:/67531/metadc822609/
Taxation of Unemployment Benefits
Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits. digital.library.unt.edu/ark:/67531/metadc813371/
Taxation of Unemployment Benefits
Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. H.R. 6844 would provide a two-year suspension of the taxation of UC benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits. digital.library.unt.edu/ark:/67531/metadc810335/
Taxation of Unemployment Benefits
Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits. digital.library.unt.edu/ark:/67531/metadc817870/
Taxation of Unemployment Benefits
Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits. digital.library.unt.edu/ark:/67531/metadc822046/
Taxation of Unemployment Benefits
Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. Legislation was introduced in the 108th Congress that would have repealed the taxation of UC benefits, provided a two-year suspension of the taxation of UC benefits, or transferred the proceeds from taxing UC benefits to the Unemployment Trust Fund. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits. digital.library.unt.edu/ark:/67531/metadc811277/
Gasoline Excise Tax—Historical Revenues: Fact Sheet
The federal government has levied a tax on gasoline since 1932. This report provides a table that examines this tax since its inception. digital.library.unt.edu/ark:/67531/metadc821394/
Internet Tax Bills in the 105th Congress
This report tracks the evolution and content of the Internet tax freedom bills. In general, the bills would impose a federal moratorium on the ability of state and local governments to impose taxes on certain aspects of the Internet and would establish a temporary federal commission to study selected issues and make policy recommendations. digital.library.unt.edu/ark:/67531/metadc821638/
Value-Added Tax as a New Revenue Source
This report discusses the valueadded tax (VAT), which has been frequently discussed as a full or partial replacement for the U.S. income tax system. digital.library.unt.edu/ark:/67531/metadc821129/
Average Effective Corporate Tax Rates: 1959 to 2005
This report examines average effective corporate tax rates of domestic nonfinancial corporations. Generally, the average effective corporate tax rate is total corporate tax receipts divided by corporate profits. digital.library.unt.edu/ark:/67531/metadc822470/
State Taxation of Internet Transactions
This report discusses significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. digital.library.unt.edu/ark:/67531/metadc463510/
Tax Credit Bonds: Overview and Analysis
Almost all state and local governments sell bonds to finance public projects and certain qualified private activities. Most of the bonds issued are tax-exempt bonds because the interest payments are not included in the bondholder's (purchaser's) federal taxable income. In contrast, Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds. digital.library.unt.edu/ark:/67531/metadc491320/
Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals. digital.library.unt.edu/ark:/67531/metadc491146/
Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals. digital.library.unt.edu/ark:/67531/metadc491490/
Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals. digital.library.unt.edu/ark:/67531/metadc461917/
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. digital.library.unt.edu/ark:/67531/metadc462442/
Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit-shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options, a summary of legislation enacted in the 111th Congress, and a summary of specific legislative proposals. digital.library.unt.edu/ark:/67531/metadc501726/
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/
Tax Reform in the 113th Congress: An Overview of Proposals
This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient. digital.library.unt.edu/ark:/67531/metadc276863/
The Medical Device Excise Tax: Economic Analysis
This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax. digital.library.unt.edu/ark:/67531/metadc272072/
Tax Deductions for Individuals: A Summary
This report first describes what tax deductions are, how they vary in their effects on reducing taxable income, and how they differ from other provisions (e.g., exclusions or credits). Next, it discusses the rationale for deductions as part of the tax code. The final section of this report includes tables that summarize each individual tax deduction, under current law. Many of these deductions are part of the permanent income tax code. digital.library.unt.edu/ark:/67531/metadc276934/
Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief
This report briefly summarizes the temporary charitable tax provisions that expired at the end of 2013 and are being considered for extension. The report also discusses the economic impact of these charitable tax provisions. digital.library.unt.edu/ark:/67531/metadc306508/
Recently Expired Community Assistance Related Tax Provisions ("Tax Extenders"): In Brief
This report briefly summarizes four community assistance-related tax provisions included in the EXPIRE Act, which are (1) the New Markets Tax Credit, (2) Empowerment Zone Tax Incentives, (3) allocation of bond limitations for Qualified Zone Academy Bonds, and (4) the American Samoa Economic Development Credit. digital.library.unt.edu/ark:/67531/metadc306557/
Expired and Expiring Temporary Tax Provisions ("Tax Extenders")
This report discusses dozens of temporary tax provisions that expired at the end of 2013, and several other temporary tax provisions that are scheduled to expire at the end of 2014. digital.library.unt.edu/ark:/67531/metadc332976/
Restrictions on Itemized Tax Deductions: Policy Options and Analysis
This report analyzes various proposals to restrict itemized deductions--both across-the-board and individually tailored--using standard economic criteria of economic efficiency, distribution, simplicity, and estimated revenue effects. In particular, this report estimates each proposal's potential to contribute to revenue-neutral reductions in income tax rates and the consequences for economic behavior. digital.library.unt.edu/ark:/67531/metadc462228/
The Bush Tax Cuts and the Economy
This report examines the Bush tax cuts within the context of the current and long-term economic and budgetary environment. digital.library.unt.edu/ark:/67531/metadc491621/
The Medical Device Excise Tax: Economic Analysis
This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax. digital.library.unt.edu/ark:/67531/metadc491037/
Federal Deductibility of State and Local Taxes
This report provides a brief history of deductible state and local taxes, and discusses deduction for real estate property taxes, deductions for income, sales, and use taxes. The report also discusses policy alternatives and current legislation. digital.library.unt.edu/ark:/67531/metadc491408/
Recently Expired Community Assistance Related Tax Provisions ("Tax Extenders"): In Brief
This report briefly summarizes four community assistance-related tax provisions included in the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, which are the New Markets Tax Credit, Empowerment Zone Tax Incentives, allocation of bond limitations for Qualified Zone Academy Bonds, and the American Samoa Economic Development Credit. The EXPIRE Act would extend each of these provisions for two years (through 2015). A discussion of their economic impact and related extension bills in the 113th Congress is also included. digital.library.unt.edu/ark:/67531/metadc491540/
Tax Reform in the 113th Congress: An Overview of Proposals
This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient. digital.library.unt.edu/ark:/67531/metadc462019/
Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief
This report discusses the four charitable tax provisions are discussed in this report: the enhanced charitable deduction for contributions of food inventory; tax-free distributions from individual retirement accounts for charitable purposes; basis adjustment to stock of S corporations making charitable contributions of property; and special rules for contributions of capital gain real property for conservation purposes. digital.library.unt.edu/ark:/67531/metadc462759/
Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief
This report briefly summarizes and discusses items categorized as individual tax provisions. These and other temporary tax provisions that are regularly extended for one or two years are often referred to as "tax extenders." digital.library.unt.edu/ark:/67531/metadc462943/
Tax Provisions that Expired in 2014 ("Tax Extenders")
This report provides a broad overview of the tax extenders that retroactively extend expired tax provisions, including the Tax Increase Prevention Act of 2014, which made tax provisions that had expired at the end of 2013 available to taxpayers for the 2014 tax year. digital.library.unt.edu/ark:/67531/metadc503583/
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