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 Resource Type: Report
 Decade: 2010-2019
 Collection: Congressional Research Service Reports
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
What Effects Would the Expiration of the 2001 and 2003 Tax Cuts Have on the Economy?

What Effects Would the Expiration of the 2001 and 2003 Tax Cuts Have on the Economy?

Date: October 5, 2010
Creator: Labonte, Marc
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
501(c)(4)s and the Gift Tax: Legal Analysis

501(c)(4)s and the Gift Tax: Legal Analysis

Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
Description: This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: June 7, 2011
Creator: Maguire, Steven
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945

Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945

Date: September 14, 2012
Creator: Hungerford, Thomas L.
Description: This report attempts to clarify whether or not there is an association between the tax rates of the highest income taxpayers and economic growth. Data is analyzed to illustrate the association between the tax rates of the highest income taxpayers and measures of economic growth.
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
Tax Provisions to Assist with Disaster Recovery

Tax Provisions to Assist with Disaster Recovery

Date: November 29, 2012
Creator: Lunder, Erika K.; Pettit, Carol A. & Teefy, Jennifer
Description: Report that provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisions' benefits.
Contributing Partner: UNT Libraries Government Documents Department
Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Date: December 4, 2012
Creator: Maguire, Steven
Description: Report that breaks down, state-by-state, the percentage of taxpayers subject to Alternative Minimum Tax (AMT), and also maps out these projections for the year 2012.
Contributing Partner: UNT Libraries Government Documents Department
Tax Deductions for Individuals: A Summary

Tax Deductions for Individuals: A Summary

Date: January 8, 2014
Creator: Lowry, Sean
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform in the 113th Congress: An Overview of Proposals

Tax Reform in the 113th Congress: An Overview of Proposals

Date: May 6, 2013
Creator: Sherlock, Molly F.
Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Contributing Partner: UNT Libraries Government Documents Department
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