Congressional Research Service Reports - 32 Matching Results

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Estate Tax Options

Description: After a brief description of the estate and gift tax and of options, this report compares the alternatives, focusing largely on a $1 million exemption and 55% rate, a $3.5 million exemption and a 45% rate, and a $5 million exemption and a 35% rate. Several policy effects and issues are analyzed: the share of decedents subject to tax, revenue effects, distributional effects, and effects on savings, charitable contributions, and compliance and administration. The report also considers other aspec… more
Date: April 23, 2010
Creator: Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Reform of U.S. International Taxation: Alternatives

Description: This report describes and assesses the principal prescriptions that have been offered for broad reform of the current U.S. system for taxing international businesses. The report begins with an overview of current law and of possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.
Date: December 17, 2010
Creator: Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Harbor Maintenance Trust Fund Expenditures

Description: This report reviews the legislative history of the Harbor Maintenance Tax (HMT) and legal challenges to it, discusses the advantages and disadvantages of alternative funding mechanisms, and describes the commercial context of current dredging activity.
Date: January 25, 2010
Creator: Frittelli, John
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Partner: UNT Libraries Government Documents Department
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Charitable Contributions for Haiti's Earthquake Victims

Description: This report discusses the Haiti Assistance Income Tax Incentive Act (HAITI Act; H.R. 4462), a bill passed on January 20, 2010 to accelerate the income tax benefits for charitable cash contributions for the relief of earthquake victims.
Date: January 22, 2010
Creator: Sherlock, Molly F.
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Partner: UNT Libraries Government Documents Department
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Distribution of Small Business Ownership and Income by Individual Tax Rates and Selected Policy Issues

Description: This report examines how small business owners may be affected by tax increases by exploring what is known about the share of small business owners and of small business income that is subject to the top two marginal income tax rates.
Date: February 26, 2010
Creator: Guenther, Gary
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Partner: UNT Libraries Government Documents Department
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The Economic Effects of Capital Gains Taxation

Description: One provision of the 1913 individual income tax that generated a great deal of confusion was the taxation of income from the sale of property (i.e., capital gains income). This initial confusion has led to almost 100 years of legislative debates over capital gains. Beginning in 1922 capital gains were first subject to lower tax rates than ordinary income. This preferential treatment has continued throughout most of the history of the income tax. Proposals dealing with the taxation of capital ga… more
Date: June 18, 2010
Creator: Hungerford, Thomas L.
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Partner: UNT Libraries Government Documents Department
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Business Investment and Employment Tax Incentives to Stimulate the Economy

Description: This report discusses the merit of various business tax incentives and their effectiveness in providing fiscal stimulus during the recession. The two most common measures to provide business tax incentives for new investment are investment tax credits and accelerated deductions for depreciation.
Date: January 22, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Business Investment and Employment Tax Incentives to Stimulate the Economy

Description: This report discusses the merit of various business tax incentives and their effectiveness in providing fiscal stimulus during the recession. The two most common measures to provide business tax incentives for new investment are investment tax credits and accelerated deductions for depreciation.
Date: September 16, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Raising the Tax Rates on High-Income Taxpayers: Pros and Cons

Description: This report focuses on the debate over whether the top two marginal tax rates should be permitted to rise back to their 2001 levels, once the temporary tax provisions known as the "Bush tax cuts" expire on December 31, 2010. The report discusses arguments for and against raising the tax rates.
Date: November 5, 2010
Creator: Noto, Nonna A.
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Partner: UNT Libraries Government Documents Department
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The OECD Initiative on Tax Havens

Description: This report examines the Organization for Economic Cooperation and Development (OECD) and its role in changes to U.S. laws related to bribery, tax havens.
Date: July 29, 2010
Creator: Jackson, James K.
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The OECD Initiative on Tax Havens

Description: This report examines the Organization for Economic Cooperation and Development (OECD) and its role in changes to U.S. laws related to bribery, tax havens.
Date: March 11, 2010
Creator: Jackson, James K.
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Partner: UNT Libraries Government Documents Department
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Tax Deductible Expenses: The BP Case

Description: Following the release of BP's second quarter earning statement, which showed a $10 billion reduction in tax liability for oil-spill-related cleanup and expenses, media headlines have generated public concern, and in some cases outrage, over these tax savings. Further, the ability of BP to realize these tax savings has generated a number of inquiries as to how and why BP is entitled to this reduction in tax liability. This report discusses the nature of BP's $10 billion "credit" and the nature o… more
Date: August 11, 2010
Creator: Sherlock, Molly F.
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Partner: UNT Libraries Government Documents Department
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The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: October 27, 2010
Creator: Hungerford, Thomas L.
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Partner: UNT Libraries Government Documents Department
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The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: November 10, 2010
Creator: Hungerford, Thomas L.
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Partner: UNT Libraries Government Documents Department
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The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: December 8, 2010
Creator: Hungerford, Thomas L.
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Partner: UNT Libraries Government Documents Department
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The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: December 10, 2010
Creator: Hungerford, Thomas L.
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Partner: UNT Libraries Government Documents Department
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Tax Expenditures and the Federal Budget

Description: Among the options likely to be considered to deal with the long-term fiscal problem is reform of the federal tax system. The growth of the alternative minimum tax (AMT) and the expiration of the 2001 and 2003 tax cuts in 2010 will likely force some action on tax policy. The perception that the federal tax system is too complex and unfair could lead to public support for tax reform. Past efforts to reform the federal tax system have included policies to rein in the use and expense of tax expendi… more
Date: May 26, 2010
Creator: Hungerford, Thomas L.
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Partner: UNT Libraries Government Documents Department
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Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options

Description: This report will briefly discuss existing disaster-related tax provisions and their application to the recent Depewater Horizon oil rig explosion and subsequent oil spill in the Gulf of Mexico. The report then provides an analysis of the tax treatment of the BP payments to the individuals and businesses impacted by the oil spill as well as various policy options for providing tax relief to oil spill victims, highlighting the circumstantial differences between previous natural disasters and the … more
Date: October 14, 2010
Creator: Sherlock, Molly F.; Lunder, Erika K. & Liu, Edward C.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options

Description: This report provides analysis of various policy options for providing tax relief to oil spill victims, highlighting the circumstantial differences between previous natural disasters and the current oil spill. The report concludes with a brief summary of current legislative efforts.
Date: July 15, 2010
Creator: Sherlock, Molly F.; Lunder, Erika K.; Liu, Edward C. & Klein, Heather S.
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Partner: UNT Libraries Government Documents Department
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