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 Decade: 2000-2009
 Year: 2004
 Collection: Congressional Research Service Reports
Internet Taxation: Issues and Legislation in the 108th Congress

Internet Taxation: Issues and Legislation in the 108th Congress

Date: March 8, 2004
Creator: Maguire, Steven & Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Taxation: Issues and Legislation in the 108th Congress

Internet Taxation: Issues and Legislation in the 108th Congress

Date: May 4, 2004
Creator: Maguire, Steven & Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Social Security: Raising or Eliminating the Taxable Earnings Base

Social Security: Raising or Eliminating the Taxable Earnings Base

Date: January 20, 2004
Creator: Haltzel, Laura
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: April 30, 2004
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: July 12, 2004
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: October 7, 2004
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Political Organizations Under Section 527 of the Internal Revenue Code

Political Organizations Under Section 527 of the Internal Revenue Code

Date: January 23, 2004
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Sales Taxation of Internet Transactions

State Sales Taxation of Internet Transactions

Date: March 1, 2004
Creator: Luckey, John R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Jobs and Growth Tax Relief Reconciliation Act: Provisions Expiring in 2004

Jobs and Growth Tax Relief Reconciliation Act: Provisions Expiring in 2004

Date: July 15, 2004
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Jobs and Growth Tax Relief Reconciliation Act: Provisions Expiring in 2004

Jobs and Growth Tax Relief Reconciliation Act: Provisions Expiring in 2004

Date: May 14, 2004
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax Legislation in the 108th Congress

Estate Tax Legislation in the 108th Congress

Date: May 14, 2004
Creator: Noto, Nonna A
Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax and generation-skipping transfer tax are scheduled to be repealed in 2010 but reinstated in 2011. This is because all tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal — or retain but alter — the estate tax.
Contributing Partner: UNT Libraries Government Documents Department
What Effects Have the Recent Tax Cuts Had on the Economy?

What Effects Have the Recent Tax Cuts Had on the Economy?

Date: July 30, 2004
Creator: Labonte, Marc
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Level of Taxes in the United States, 1940-2003

The Level of Taxes in the United States, 1940-2003

Date: July 6, 2004
Creator: Brumbaugh, David L & Richards, Don C
Description: None
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 Alternative Minimum Tax (AMT): Income Entry Points and “Take Back” Effects

The Alternative Minimum Tax (AMT): Income Entry Points and “Take Back” Effects

Date: September 17, 2004
Creator: Esenwein, Gregg
Description: This report examines the alternative minimum tax for individuals (AMT), which was originally enacted to ensure that high-income taxpayers paid a fair share of the federal income tax.
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
State and Local Sales Tax Deductibility:  Legislation in the 108th Congress

State and Local Sales Tax Deductibility: Legislation in the 108th Congress

Date: October 28, 2004
Creator: Jackson, Pamela J & Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Expenditures Compared with Outlays by Budget Function: Fact Sheet

Tax Expenditures Compared with Outlays by Budget Function: Fact Sheet

Date: January 15, 2004
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Implications of SILOs, QTEs, and Other Leasing Transactions with Tax-Exempt Entities

Tax Implications of SILOs, QTEs, and Other Leasing Transactions with Tax-Exempt Entities

Date: November 30, 2004
Creator: Shvedov, Maxim
Description: None
Contributing Partner: UNT Libraries Government Documents Department
A Value-Added Tax Contrasted with a National Sales Tax

A Value-Added Tax Contrasted with a National Sales Tax

Date: September 30, 2004
Creator: Bickley, James M
Description: Proposals to replace all or part of the income tax, proposals for national health care, and a proposal to finance America’s war effort have sparked congressional interest in the possibility of a broad-based consumption tax as a new source of revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax sources. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have significant differences. This issue brief discusses some of the potential policy implications associated with these differences.
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: May 7, 2004
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: October 9, 2004
Creator: Lazzari, Salvatore
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: September 30, 2004
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
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