You limited your search to:

 Decade: 2010-2019
 Collection: Congressional Research Service Reports
The Rum Excise Tax Cover-Over: Legislative History and Current Issues

The Rum Excise Tax Cover-Over: Legislative History and Current Issues

Date: January 20, 2010
Creator: Maguire, Steven & Teefy, Jennifer
Description: This report provides a history and analysis of the rum cover-over program and current legislative efforts to modify the program. The congressional debate on this legislation could also lead to debate on the broader issue of the cover-over program more generally.
Contributing Partner: UNT Libraries Government Documents Department
Business Investment and Employment Tax Incentives to Stimulate the Economy

Business Investment and Employment Tax Incentives to Stimulate the Economy

Date: January 22, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
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.
Contributing Partner: UNT Libraries Government Documents Department
Charitable Contributions for Haiti's Earthquake Victims

Charitable Contributions for Haiti's Earthquake Victims

Date: January 22, 2010
Creator: Sherlock, Molly F.
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.
Contributing Partner: UNT Libraries Government Documents Department
Harbor Maintenance Trust Fund Expenditures

Harbor Maintenance Trust Fund Expenditures

Date: January 25, 2010
Creator: Frittelli, John
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.
Contributing Partner: UNT Libraries Government Documents Department
Distribution of Small Business Ownership and Income by Individual Tax Rates and Selected Policy Issues

Distribution of Small Business Ownership and Income by Individual Tax Rates and Selected Policy Issues

Date: February 26, 2010
Creator: Guenther, Gary
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.
Contributing Partner: UNT Libraries Government Documents Department
Tax Options for Financing Health Care Reform

Tax Options for Financing Health Care Reform

Date: March 2, 2010
Creator: Gravelle, Jane G.
Description: This report reviews the revenue raisers proposed to fund health care reform. Other financing proposals are presented including those made by the Obama Administration and those introduced in earlier congressional work. The final sections discuss other proposals suggested by the round-table discussion participants.
Contributing Partner: UNT Libraries Government Documents Department
The OECD Initiative on Tax Havens

The OECD Initiative on Tax Havens

Date: March 11, 2010
Creator: Jackson, James K.
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.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 111th Congress

Tax Reform: An Overview of Proposals in the 111th Congress

Date: March 19, 2010
Creator: Bickley, James M.
Description: This report primarily covers fundamental tax reform by discussing background and proposals for review during the 111th Congress. It includes sections about fundamental tax reform, the relationship between income and consumption, what should be taxed, types of broad-based consumption taxes, international comparisons, other types of fundamental tax reform, legislative proposals and other legislation, and sections looking at other specific kinds of taxation.
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax Options

Estate Tax Options

Date: April 23, 2010
Creator: Gravelle, Jane G.
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 aspects of the proposals, such as whether the exemptions are indexed for inflation, a proposed inheritance of the exemption for spouses, and proposals to address perceived abuses.
Contributing Partner: UNT Libraries Government Documents Department
Tax Expenditures and the Federal Budget

Tax Expenditures and the Federal Budget

Date: May 26, 2010
Creator: Hungerford, Thomas L.
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 expenditures--the special deductions, exclusions, exemptions, and credits resulting in revenue losses. This report examines tax expenditures within the context of the federal budget and discusses tax expenditure analysis.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: June 4, 2010
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
The Economic Effects of Capital Gains Taxation

The Economic Effects of Capital Gains Taxation

Date: June 18, 2010
Creator: Hungerford, Thomas L.
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 gains have ranged from the outright elimination of capital gains taxation to the reduction of capital gains tax rates for certain classes of taxpayers to the elimination of the preferential tax treatment. This report discusses the manner in which capital gains are taxed, including rates and revenue figures. It also examines various economic issues regarding such taxes.
Contributing Partner: UNT Libraries Government Documents Department
Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options

Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options

Date: July 15, 2010
Creator: Sherlock, Molly F.; Lunder, Erika K.; Liu, Edward C. & Klein, Heather S.
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.
Contributing Partner: UNT Libraries Government Documents Department
The OECD Initiative on Tax Havens

The OECD Initiative on Tax Havens

Date: July 29, 2010
Creator: Jackson, James K.
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.
Contributing Partner: UNT Libraries Government Documents Department
Tax Credit Bonds: Overview and Analysis

Tax Credit Bonds: Overview and Analysis

Date: July 29, 2010
Creator: Maguire, Steven
Description: Almost all state and local governments sell bonds to finance public projects and certain qualified private activities. Most of the bonds issued are tax-exempt bonds because the interest payments are not included in the bondholder's (purchaser's) federal taxable income. In contrast, Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds.
Contributing Partner: UNT Libraries Government Documents Department
Tax Deductible Expenses: The BP Case

Tax Deductible Expenses: The BP Case

Date: August 11, 2010
Creator: Sherlock, Molly F.
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 of corporate tax deductions.
Contributing Partner: UNT Libraries Government Documents Department
The Bush Tax Cuts and the Economy

The Bush Tax Cuts and the Economy

Date: September 3, 2010
Creator: Hungerford, Thomas L.
Description: This report examines the Bush tax cuts within the context of the current and long-term economic and budgetary environment.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: September 3, 2010
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
Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)

Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)

Date: September 8, 2010
Creator: Bickley, James M.
Description: This report discusses numerous temporary tax provisions exist in the tax code. Often referred to as “extenders,” these provisions were originally enacted with an expiration date that has then been temporarily extended, in some cases numerous times.
Contributing Partner: UNT Libraries Government Documents Department
Business Investment and Employment Tax Incentives to Stimulate the Economy

Business Investment and Employment Tax Incentives to Stimulate the Economy

Date: September 16, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
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.
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
Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options

Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options

Date: October 14, 2010
Creator: Sherlock, Molly F.; Lunder, Erika K. & Liu, Edward C.
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 current oil spill. The report concludes with a brief summary of current legislative efforts.
Contributing Partner: UNT Libraries Government Documents Department
The Bush Tax Cuts and the Economy

The Bush Tax Cuts and the Economy

Date: October 27, 2010
Creator: Hungerford, Thomas L.
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.
Contributing Partner: UNT Libraries Government Documents Department
Raising the Tax Rates on High-Income Taxpayers: Pros and Cons

Raising the Tax Rates on High-Income Taxpayers: Pros and Cons

Date: November 5, 2010
Creator: Noto, Nonna A.
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.
Contributing Partner: UNT Libraries Government Documents Department
FIRST PREV 1 2 3 4 5 NEXT LAST