You limited your search to:

 Decade: 2010-2019
 Collection: Congressional Research Service Reports
An Overview of the Tax Provisions in the American Taxpayer Relief Act of 2012

An Overview of the Tax Provisions in the American Taxpayer Relief Act of 2012

Date: January 10, 2013
Creator: Crandall-Hollick, Margot L.
Description: This report provides an overview of the tax provisions (Titles I-IV and Title X of P.L. 112-240) included in the "fiscal cliff deal," including the permanent extension and modification of the 2001 and 2003 tax cuts, often referred to collectively as the "Bush-era tax cuts"; the temporary extension of certain tax provisions originally included as part of the American Recovery and Reinvestment Act (ARRA; P.L. 111-5), often referred to as the "2009 tax cuts"; the permanent extension of the alternative minimum tax (AMT) patch; the temporary extension of a variety of other temporary expiring provisions for individuals, businesses, and energy often referred to as "tax extenders" and the expansion of in-plan conversions of traditional employer-sponsored retirement accounts (like 401(k) plans) to employer-sponsored Roth accounts (like Roth 401(k) plans).
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
Restrictions on Itemized Tax Deductions: Policy Options and Analysis

Restrictions on Itemized Tax Deductions: Policy Options and Analysis

Date: March 10, 2014
Creator: Gravelle, Jane G. & Lowry, Sean
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
Tax Reform in the 113th Congress: An Overview of Proposals

Tax Reform in the 113th Congress: An Overview of Proposals

Date: March 24, 2014
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
Corporate Expatriation, Inversions, and Mergers: Tax Issues

Corporate Expatriation, Inversions, and Mergers: Tax Issues

Date: September 3, 2014
Creator: Marples, Donald J. & Gravelle, Jane G.
Description: This report begins with a brief discussion of relevant portions of the U.S. corporate income tax system before examining how inversions were commonly structured. The report then looks at how Congress and Department of the Treasury have reduced the benefits of inversions. The report concludes with an examination of methods that remain to invert and policy options available to prevent or limit these inversions.
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
Taxation of Hedge Fund and Private Equity Managers

Taxation of Hedge Fund and Private Equity Managers

Date: March 7, 2014
Creator: Marples, Donald J.
Description: This report discusses the major issues surrounding the tax treatment of hedge fund and private equity managers and will be updated as legislative developments warrant.
Contributing Partner: UNT Libraries Government Documents Department
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
Description: This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have on increasing college attendance, and administrative issues with the AOTC. Finally, this report concludes with a brief overview of various policy options, including tax law changes proposed in Chairman Camp's tax reform bill3 and in the President's FY2015 budget request.
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
Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Date: October 17, 2014
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Description: This report discusses the four charitable tax provisions are discussed in this report: the enhanced charitable deduction for contributions of food inventory; tax-free distributions from individual retirement accounts for charitable purposes; basis adjustment to stock of S corporations making charitable contributions of property; and special rules for contributions of capital gain real property for conservation purposes.
Contributing Partner: UNT Libraries Government Documents Department
FIRST PREV 1 2 3 4 5 NEXT LAST