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 Collection: Congressional Research Service Reports
Retirement Savings and Household Wealth in 2007

Retirement Savings and Household Wealth in 2007

Date: April 8, 2009
Creator: Purcell, Patrick
Description: This report discusses various issues that impact the retirement income of Americans. About half of all workers in the United States participate in an employer-sponsored retirement plan of some kind, a proportion that has remained relatively stable over the past thirty years. Because the majority of assets held in retirement accounts are invested in stocks, trends in stock prices have a significant impact on households' retirement account balances.
Contributing Partner: UNT Libraries Government Documents Department
Federal Taxation of the Drug Industry and Its Effects on New Drug Development

Federal Taxation of the Drug Industry and Its Effects on New Drug Development

Date: March 18, 2009
Creator: Guenther, Gary
Description: This report examines the impact of federal taxation on the incentive to invest in new drug development. More specifically, it looks at the provisions in current tax law that affect the performance of the drug industry, compares the industry's federal tax burden with that of other major industries, and assesses the effect of federal taxation on the incentive to invest in new drug development.
Contributing Partner: UNT Libraries Government Documents Department
Business Tax Issues in 2009

Business Tax Issues in 2009

Date: April 8, 2009
Creator: Marples, Donald J.
Description: This report discusses the tax climate for businesses, while economic stimulus proposals dominate the congressional debate. During 2009, it is anticipated that congressional deliberations will once again turn towards the extension of several expiring business tax provisions, energy taxation, tax shelters, and international taxation, while continuing to examine opportunities to stimulate the economy.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform in the 114th Congress: An Overview of Proposals

Tax Reform in the 114th Congress: An Overview of Proposals

Date: July 9, 2015
Creator: Sherlock, Molly F. & Keightley, Mark P.
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 Role of Federal Gasoline Excise Taxes in Public Policy

The Role of Federal Gasoline Excise Taxes in Public Policy

Date: September 11, 2009
Creator: Pirog, Robert
Description: This report examines the effects of the federal excise tax on gasoline and analyzes the positive and negative effects of the tax. The report also evaluates the incentive structure that a higher gasoline tax would likely create, and examines a revised version of the tax, a variable gasoline tax.
Contributing Partner: UNT Libraries Government Documents Department
The Internet Tax Freedom Act: In Brief

The Internet Tax Freedom Act: In Brief

Date: June 11, 2015
Creator: Stupak, Jeffrey M.
Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Contributing Partner: UNT Libraries Government Documents Department
Net Operating Losses: Proposed Extension of Carryback Period

Net Operating Losses: Proposed Extension of Carryback Period

Date: November 13, 2009
Creator: Keightley, Mark P.
Description: This report explains the current law regarding the tax treatment of net operating losses (NOLs). In addition, this report highlights a number of policy considerations relating to the extension of the NOL carryback period.
Contributing Partner: UNT Libraries Government Documents Department
An Economic Analysis of the Homebuyer Tax Credit

An Economic Analysis of the Homebuyer Tax Credit

Date: December 1, 2009
Creator: Keightley, Mark P.
Description: This report provides an economic analysis of the homebuyer tax credit. Data suggest that home prices in general may be stabilizing and that the home inventory is beginning to return to a more normal level. Given the close proximity of these improvements to when the homebuyer tax credit was enacted by the Housing and Economic Recovery Act of 2008 and first modified by the American Recovery and Reinvestment Act of 2009, one could argue that the tax credit was the cause of these improvements.
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
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