You limited your search to:
Decade:
2010-2019
Collection:
Congressional Research Service Reports
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
Permallink:digital.library.unt.edu/ark:/67531/metadc86637/
501(c)(4)s and the Gift Tax: Legal Analysis
Date: August 10, 2012
Creator: Luckey, John R.
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
Permallink:digital.library.unt.edu/ark:/67531/metadc103149/
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
Permallink:digital.library.unt.edu/ark:/67531/metadc31383/
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
Permallink:digital.library.unt.edu/ark:/67531/metadc83968/
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
Permallink:digital.library.unt.edu/ark:/67531/metadc99027/
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
Permallink:digital.library.unt.edu/ark:/67531/metadc122256/
Reform of U.S. International Taxation: Alternatives
Date: December 17, 2010
Creator: Gravelle, Jane G.
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.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metadc31427/
Energy Tax Policy: Issues in the 112th Congress
Date: April 14, 2011
Creator: Sherlock, Molly F.
Description: The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metadc40134/
Energy Tax Policy: Issues in the 112th Congress
Date: April 14, 2011
Creator: Sherlock, Molly F.
Description: The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metadc83960/
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
Permallink:digital.library.unt.edu/ark:/67531/metadc93894/