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 Decade: 2010-2019
 Year: 2013
 Collection: Congressional Research Service Reports
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: February 7, 2013
Creator: Whittaker, Julie M.
Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: May 7, 2013
Creator: Maguire, Steven
Description: This report discusses significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: January 23, 2013
Creator: Gravelle, Jane G.
Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: April 19, 2013
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.
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
The Medical Device Excise Tax: Economic Analysis

The Medical Device Excise Tax: Economic Analysis

Date: December 23, 2013
Creator: Gravelle, Jane G. & Lowry, Sean
Description: This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.
Contributing Partner: UNT Libraries Government Documents Department
Restrictions on Itemized Tax Deductions: Policy Options and Analysis

Restrictions on Itemized Tax Deductions: Policy Options and Analysis

Date: May 21, 2013
Creator: Gravelle, Jane G.
Description: This report analyzes various proposals to restrict itemized deductions--both across-the-board and individually tailored--using standard economic criteria of economic efficiency, distribution, simplicity, and estimated revenue effects. In particular, this report estimates each proposal's potential to contribute to revenue-neutral reductions in income tax rates and the consequences for economic behavior.
Contributing Partner: UNT Libraries Government Documents Department
"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Date: April 3, 2013
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
Contributing Partner: UNT Libraries Government Documents Department
501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

Date: May 17, 2013
Creator: Lunder, Erika K. & Whitaker, L. P.
Description: This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Contributing Partner: UNT Libraries Government Documents Department
A Brief Overview of Business Types and Their Tax Treatment

A Brief Overview of Business Types and Their Tax Treatment

Date: June 12, 2013
Creator: Keightley Mark P.
Description: Report that provides a general overview of the tax treatment of the major business types, including sole proprietorships, partnerships, C corporations, subchapter S corporations, and limited liability companies.
Contributing Partner: UNT Libraries Government Documents Department
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