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 Country: United States
 Collection: Congressional Research Service Reports
Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)

Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)

Date: September 8, 2010
Creator: Bickley, James M.
Description: This report discusses numerous temporary tax provisions exist in the tax code. Often referred to as “extenders,” these provisions were originally enacted with an expiration date that has then been temporarily extended, in some cases numerous times.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

Date: March 9, 2012
Creator: Bickley, James M.
Description: A history and overview of current issues relating to the gasoline excise tax.
Contributing Partner: UNT Libraries Government Documents Department
Should the United States Levy a Value-Added Tax for Deficit Reduction?

Should the United States Levy a Value-Added Tax for Deficit Reduction?

Date: January 21, 2011
Creator: Bickley, James M.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Should the United States Levy a Value-Added Tax for Deficit Reduction?

Should the United States Levy a Value-Added Tax for Deficit Reduction?

Date: March 22, 2011
Creator: Bickley, James M.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Tax Code Termination Act: A Fact Sheet

Tax Code Termination Act: A Fact Sheet

Date: August 12, 1998
Creator: Bickley, James M.
Description: This report discusses the Tax Code Termination Act, which would “sunset” (repeal) the Internal Revenue Code of 1986 on December 31, 2002 and would require that any new federal tax system that is adopted be approved not later than July 4, 2002.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Administration Proposal to Require Information Reporting on Merchant Payment Card Reimbursements

Tax Gap: Administration Proposal to Require Information Reporting on Merchant Payment Card Reimbursements

Date: April 28, 2008
Creator: Bickley, James M.
Description: The high current and forecast budget deficits as well as pay-as-you-go (PAYGO) procedures have resulted in congressional and executive branch interest in raising additional revenue through proposals for improved tax compliance. The Bush Administration’s FY2009 budget includes a proposal (the proposal) to require each payment card processor to inform the IRS on the net dollar amount paid to reimburse each merchant (i.e., seller) for his payment card receipts in a calendar year. Payment cards consist of both credit cards and debit cards. This report examines the proposal by describing current law, presenting the proposal contained in the FY2009 budget, describing the structure of the payment card industry, analyzing the justifications for the proposal, explaining the criticisms of the proposal, and offering concluding observations.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities

Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities

Date: October 8, 2008
Creator: Bickley, James M.
Description: Recent and projected large deficits and the need for revenue to offset spending or tax reduction proposals generated congressional and executive branch interest in different proposals to reduce the tax gap; and consequently, raise additional revenue. Proposals in the 110th Congress to require brokers to report adjusted basis on publicly traded securities sold by individuals are examined in this report.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Date: September 12, 2011
Creator: Bickley, James M.
Description: This reports discusses tax gaps and withholding, and concerns and legislation regarding these issues in the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Date: July 18, 2011
Creator: Bickley, James M.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 111th Congress

Tax Reform: An Overview of Proposals in the 111th Congress

Date: March 19, 2010
Creator: Bickley, James M.
Description: This report primarily covers fundamental tax reform by discussing background and proposals for review during the 111th Congress. It includes sections about fundamental tax reform, the relationship between income and consumption, what should be taxed, types of broad-based consumption taxes, international comparisons, other types of fundamental tax reform, legislative proposals and other legislation, and sections looking at other specific kinds of taxation.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 111th Congress

Tax Reform: An Overview of Proposals in the 111th Congress

Date: March 5, 2009
Creator: Bickley, James M.
Description: This report examines three main categories of tax reform: fundamental tax reform, tax reform based on the elimination of the individual alternative minimum tax (AMT), and proposals for reforming the corporate income tax in the 111th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 112th Congress

Tax Reform: An Overview of Proposals in the 112th Congress

Date: May 31, 2012
Creator: Bickley, James M.
Description: This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 112th Congress

Tax Reform: An Overview of Proposals in the 112th Congress

Date: October 26, 2012
Creator: Bickley, James M.
Description: This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 112th Congress

Tax Reform: An Overview of Proposals in the 112th Congress

Date: January 14, 2011
Creator: Bickley, James M.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: December 22, 2005
Creator: Bickley, James M.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax (VAT) as a Revenue Option: A Primer

Value-Added Tax (VAT) as a Revenue Option: A Primer

Date: March 22, 2011
Creator: Bickley, James M.
Description: This report summarizes issues, arguments, and concerns relevant to a value-added tax (VAT).
Contributing Partner: UNT Libraries Government Documents Department
U.S. Renewable Electricity: How Does the Production Tax Credit (PTC) Impact Wind Markets?

U.S. Renewable Electricity: How Does the Production Tax Credit (PTC) Impact Wind Markets?

Date: June 20, 2012
Creator: Brown, Phillip
Description: This report discusses the use of wind as a power source, including: production tax credits (PTC), U.S. electricity demand growth, and the price of natural gas. Issues for Congress include whether or not the PTC will be extended.
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: September 9, 2004
Creator: Brumbaugh, David L.
Description: Tax policy is frequently considered by policymakers as a tool for boosting economic performance in various ways, and the likely economic effects of tax policy are often hotly debated. A brief overview of the current economic context is thus a good starting point for looking at tax issues facing the current Congress. This report provides an overview of major tax issues. The report begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to occur: the general state of the U.S. economy; the position of the federal budget; and the level of taxes in the United States.
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: December 2, 2004
Creator: Brumbaugh, David L.
Description: This report provides an overview of major tax issues. It begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to occur: the general state of the U.S. economy; the position of the federal budget; and the level of taxes in the United States.
Contributing Partner: UNT Libraries Government Documents Department
Taxes and Offshore Outsourcing

Taxes and Offshore Outsourcing

Date: December 15, 2004
Creator: Brumbaugh, David L.
Description: The impact of taxes on international trade and foreign investment has had a place in tax policy debates for decades, although its prominence has waxed and waned. The debate has tended to grow more heated during times of domestic economic weakness and high unemployment ; questions arise during such times over whether taxes contribute to such weakness by discouraging exports (or encouraging imports) or by encouraging U.S. firms to move abroad. In recent months, the debate over international taxation again became prominent as a part of the wider debate over “outsourcing.” With taxes, the debate asks how the current tax system likely affects outsourcing, and whether alternative tax policies designed to limit the phenomenon might be desirable. This report applies economic analysis to both questions.
Contributing Partner: UNT Libraries Government Documents Department
The 2003 Tax Cut: Proposals and Issues

The 2003 Tax Cut: Proposals and Issues

Date: July 16, 2004
Creator: Brumbaugh, David L. & Richards, Don C.
Description: This report provides a brief description of each tax cut proposal, including major proposals offered by the Democrats in both the House and the Senate during 2003. It discusses the distributional affects of the proposals and potential effects on short and long term economic growth.
Contributing Partner: UNT Libraries Government Documents Department
Gramm-Rudman-Hollings: Potential Economic Effects of Meeting Deficit Targets

Gramm-Rudman-Hollings: Potential Economic Effects of Meeting Deficit Targets

Date: September 16, 1987
Creator: Cashell, Brian W
Description: This report discusses the reduction of federal budget deficit and the effect on the rise of interest rates.
Contributing Partner: UNT Libraries Government Documents Department
Tax Issues: National Public Opinion

Tax Issues: National Public Opinion

Date: May 28, 1998
Creator: Coleman, Kevin
Description: This report provides a sample of public opinion questions concerning the current tax system, the Internal Revenue Service, and proposals for tax reform. It will be updated as new poll results become available. The report is for the use of Members as they consider legislation currently before the 105 Congress.
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts (IRAs)

Individual Retirement Accounts (IRAs)

Date: June 28, 1983
Creator: Congressional Reference Division
Description: Recent changes in the Nation's tax laws have made Individual Retirement Accounts available to many people previously excluded. This report provides general information on IRAs including material explaining these recent changes and their consequences.
Contributing Partner: UNT Libraries Government Documents Department
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