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 Decade: 1990-1999
 Collection: Congressional Research Service Reports
Capital Gains Taxes: An Overview
The capital gains tax has been a tax cut target since the 1986 Tax Reform Act treated capital gains as ordinary income. An argument for lower capital gains taxes is reduction of the lock-in effect. Some also believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefitting higher income individuals and express concerns about the budget effects, particularly in future years. Another criticism of lower rates is the possible role of a larger capital gains tax differential in encouraging tax sheltering activities and adding complexity to the tax law. digital.library.unt.edu/ark:/67531/metacrs1024/
Short-Run Macroeconomic Effects of Fundamental Tax Reform
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Major Tax Issues in the 105th Congress: A Summary
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Capital Gains and Securities Transactions Taxation in Japan: Fact Sheet
This fact sheet provides information on the taxation of securities transactions and capital gains income in Japan at the national level. digital.library.unt.edu/ark:/67531/metacrs155/
The Taxpayer Relief Act of 1997: An Overview
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Tax Code Termination Act: A Fact Sheet
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The Level of Taxes in the United States, 1940-1997
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Internet Tax Bills in the 105th Congress
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The Work Opportunity Tax Credit: A Fact Sheet
The 104th Congress replaced the Targeted Jobs Tax Credit (TJTC, 1978-1994) with the Work Opportunity Tax Credit (WOTC) in section 1201 of the Small Business Job Protection Act of 1996 (P.L. 104-188). This document provides basic facts about the WOTC. digital.library.unt.edu/ark:/67531/metacrs559/
Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?
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Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation-Adjusted Rates
This report provides inflation-adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. The adjustments show what the tax rates would be in 1999 if they had been increased to reflect inflation digital.library.unt.edu/ark:/67531/metacrs1025/
Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates
This report provides inflation adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951; the adjustments show what the tax rates would be if they had been increased to reflect inflation. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. Just as the Congress was prepared to lower excise tax rates because of peacetime conditions, plans had to be revised as a result of the start of the Korean War. Thus, the Revenue Act of 1951 was born out of revenue needs due to increased military expenditures. digital.library.unt.edu/ark:/67531/metacrs493/
Tax Issues: National Public Opinion
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Marriage Penalty Tax Relief: The Gramm Amendment
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Individual Capital Gains Income: Legislative History
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PILT (Payments in Lieu of Taxes): Somewhat Simplified
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Comparison of 501(c )(3) and 501(c )(4) Organizations
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Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?
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Transportation Fuel Taxes Early in the 105th Congress
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The Tax Treatment of Alternative Transportation Fuels
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Transportation Fuel Taxes, Legislative Issues, and the Transportation Equity Act
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Gasoline Excise Tax - Historical Revenues: Fact Sheet
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Alcohol Fuels Tax Incentive
This report discusses federal tax subsidies for alcohol transportation fuels, as well as legislative actions underway to repeal, extend, or reduce them. digital.library.unt.edu/ark:/67531/metacrs960/
Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement
This report examines the current alcohol fuels Federal tax incentives. Part I describes the statutory provisions of each of the five incentives. Part II examines the major public policy and economic issues of concern to policymakers: potential revenue effects, effectiveness, and economic efficiency. digital.library.unt.edu/ark:/67531/metacrs110/
Revenue Legislation in the Congressional Budget Process
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Global Climate Change: The Energy Tax Incentives in the President's FY2000 Budget
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Global Climate Change: The Energy Tax Incentives in the President's FY1999 Budget
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Tax Benefits for Education in the Taxpayer Relief Act of 1997
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The Work Opportunity Tax Credit and the 105th Congress
The Work Opportunity Tax Credit (WOTC) was initiated in the Small Business Job Protection Act of 1996 (P.L. 104-188). It is a temporary measure intended to encourage for-profit employers to hire members of specifically designated groups thought to experience recurring problems in the labor market. This document describes the WOTC and identifies issues for members of the 105th Congress. digital.library.unt.edu/ark:/67531/metacrs734/
Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress
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The Flat Tax and Other Proposals: Effects on Housing
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Taxes to Finance Superfund
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Tax Incentives for Alcohol Fuels
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Budget Surpluses: Economic Effects of Debt Repayment, Tax Cuts, or Spending - An Overview
Updated projections released on July 15 by the Congressional Budget Office (CBO) indicate budget surpluses rising from $63 billion (0.9% of GDP) in FY1998 to more than $100 billion (1.3% to 1.5% of GDP) from FY2002 through FY2005 and over $200 billion (1.8% to 1.9%) from FY2006 through FY2008.1 digital.library.unt.edu/ark:/67531/metacrs552/
Cigarette Taxes to Fund Health Care Reform: An Economic Analysis
A cigarette excise tax increase of 75 cents per pack has been proposed to finance part of the President's universal health care program. The tax enjoys considerable public support, would raise about $11 billion per year, and would be relatively simple to administer because it would increase an existing manufacturer's excise tax. This report discusses these rationales, as well as other effects of and concerns about the tax, organized into topics of market failure as a justification for the tax (i.e., economic efficiency); potential for revenue; equity; and the job loss the tax might cause in tobacco growing regions. digital.library.unt.edu/ark:/67531/metadc26039/
Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof
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IRS Reform: Innocent Spouse Rule
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Effects of Flat Taxes and Other Proposals on Housing: An Overview
Studies have estimated that some of these revisions would cause a decline in demand for houses and significant reduction in house prices--perhaps in excess of 15 percent. These studies, however, presumed a fixed supply of housing; even a limited supply response would greatly decrease predicted asset price effects. Supply response is likely to be large in the long run and not insignificant in the short run. Effects on housing demand might also be mitigated by increases in savings rates and lower interest rates. Thus, effects of the flat tax on housing prices are likely to be limited in the short run and very small in the long run. Rental housing demand, on the other hand, would be encouraged with a shift to a consumption tax base. digital.library.unt.edu/ark:/67531/metacrs359/
Lobbying Regulations on Non-Profit Organizations
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Fish and Wildlife Service: Compensation to Local Governments
The Refuge Revenue Sharing Fund (RRSF) was enacted in response to the concern of local governments regarding losses to their tax base due to the presence of federally owned land under the jurisdiction of the Fish and Wildlife Service. This report outlines recent history of RRSF payment levels. It examines the RRSF and describes how the fund differs in its treatment of reserved and acquired lands under the jurisdiction of FWS. The report also examines the Payment in Lieu of Taxes (PILT) program in detail. digital.library.unt.edu/ark:/67531/metadc26021/
Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses
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