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 Decade: 1990-1999
 Collection: Congressional Research Service Reports
Transportation Fuel Taxes, Legislative Issues, and the Transportation Equity Act

Transportation Fuel Taxes, Legislative Issues, and the Transportation Equity Act

Date: June 17, 1998
Creator: Gelb, Bernard A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Alcohol Fuels Tax Incentive

Alcohol Fuels Tax Incentive

Date: June 23, 1999
Creator: Lazzari, Salvatore
Description: This report discusses federal tax subsidies for alcohol transportation fuels, as well as legislative actions underway to repeal, extend, or reduce them.
Contributing Partner: UNT Libraries Government Documents Department
Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses

Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses

Date: June 15, 1998
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Education in the Taxpayer Relief Act of 1997

Tax Benefits for Education in the Taxpayer Relief Act of 1997

Date: September 30, 1997
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Work Opportunity Tax Credit and the 105th Congress

The Work Opportunity Tax Credit and the 105th Congress

Date: May 14, 1998
Creator: Levine, Linda
Description: The Work Opportunity Tax Credit (WOTC) was initiated in the Small Business Job Protection Act of 1996 (P.L. 104-188). It is a temporary measure intended to encourage for-profit employers to hire members of specifically designated groups thought to experience recurring problems in the labor market. This document describes the WOTC and identifies issues for members of the 105th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress

Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress

Date: June 8, 1998
Creator: Storey, James R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?

Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?

Date: March 4, 1998
Creator: Koitz, David Stuart
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Lobbying Regulations on Non-Profit Organizations

Lobbying Regulations on Non-Profit Organizations

Date: May 19, 1998
Creator: Maskell, Jack
Description: This report is intended to provide a brief overview of the various potential restrictions, rules or regulations upon lobbying activities of non-profit organizations.
Contributing Partner: UNT Libraries Government Documents Department
Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?

Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?

Date: April 29, 1998
Creator: Koitz, David Stuart
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Taxes to Finance Superfund

Taxes to Finance Superfund

Date: September 13, 1996
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
PILT (Payments in Lieu of Taxes): Somewhat Simplified

PILT (Payments in Lieu of Taxes): Somewhat Simplified

Date: June 24, 1998
Creator: Corn, M. Lynne
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Capital Gains and Securities Transactions Taxation in Japan: Fact Sheet

Capital Gains and Securities Transactions Taxation in Japan: Fact Sheet

Date: October 17, 1994
Creator: Esenwein, Gregg A & Winters, Philip D
Description: This fact sheet provides information on the taxation of securities transactions and capital gains income in Japan at the national level.
Contributing Partner: UNT Libraries Government Documents Department
Comparison of 501(c )(3) and 501(c )(4) Organizations

Comparison of 501(c )(3) and 501(c )(4) Organizations

Date: March 24, 1995
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Flat Tax and Other Proposals: Effects on Housing

The Flat Tax and Other Proposals: Effects on Housing

Date: April 29, 1996
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Capital Gains Taxes: An Overview

Capital Gains Taxes: An Overview

Date: August 30, 1999
Creator: Gravelle, Jane G
Description: The capital gains tax has been a tax cut target since the 1986 Tax Reform Act treated capital gains as ordinary income. An argument for lower capital gains taxes is reduction of the lock-in effect. Some also believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefitting higher income individuals and express concerns about the budget effects, particularly in future years. Another criticism of lower rates is the possible role of a larger capital gains tax differential in encouraging tax sheltering activities and adding complexity to the tax law.
Contributing Partner: UNT Libraries Government Documents Department
Effects of Flat Taxes and Other Proposals on Housing: An Overview

Effects of Flat Taxes and Other Proposals on Housing: An Overview

Date: June 17, 1996
Creator: Gravelle, Jane G
Description: Studies have estimated that some of these revisions would cause a decline in demand for houses and significant reduction in house prices--perhaps in excess of 15 percent. These studies, however, presumed a fixed supply of housing; even a limited supply response would greatly decrease predicted asset price effects. Supply response is likely to be large in the long run and not insignificant in the short run. Effects on housing demand might also be mitigated by increases in savings rates and lower interest rates. Thus, effects of the flat tax on housing prices are likely to be limited in the short run and very small in the long run. Rental housing demand, on the other hand, would be encouraged with a shift to a consumption tax base.
Contributing Partner: UNT Libraries Government Documents Department
IRS Reform: Innocent Spouse Rule

IRS Reform: Innocent Spouse Rule

Date: July 2, 1998
Creator: Ripy, Thomas B
Description: Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Contributing Partner: UNT Libraries Government Documents Department
Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof

Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof

Date: June 15, 1998
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates

Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates

Date: March 7, 1997
Creator: Talley, Louis Alan & Cashell, Brian W
Description: This report provides inflation adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951; the adjustments show what the tax rates would be if they had been increased to reflect inflation. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. Just as the Congress was prepared to lower excise tax rates because of peacetime conditions, plans had to be revised as a result of the start of the Korean War. Thus, the Revenue Act of 1951 was born out of revenue needs due to increased military expenditures.
Contributing Partner: UNT Libraries Government Documents Department
The Taxpayer Relief Act of 1997: An Overview

The Taxpayer Relief Act of 1997: An Overview

Date: October 17, 1997
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Level of Taxes in the United States, 1940-1997

The Level of Taxes in the United States, 1940-1997

Date: April 17, 1998
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Individual Capital Gains Income: Legislative History

Individual Capital Gains Income: Legislative History

Date: June 29, 1998
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Marriage Penalty Tax Relief: The Gramm Amendment

Marriage Penalty Tax Relief: The Gramm Amendment

Date: June 5, 1998
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Code Termination Act: A Fact Sheet

Tax Code Termination Act: A Fact Sheet

Date: August 12, 1998
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department