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 Collection: Congressional Research Service Reports
The Bush Tax Cuts and the Economy

The Bush Tax Cuts and the Economy

Date: December 10, 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
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 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
Federal Proposals to Tax Marijuana: An Economic Analysis

Federal Proposals to Tax Marijuana: An Economic Analysis

Date: November 13, 2014
Creator: Gravelle, Jane G. & Lowry, Sean
Description: This report focuses solely on issues surrounding a potential federal marijuana tax. First, it provides a brief overview of marijuana production. Second, it presents possible justifications for taxes and, in some cases, estimates the level of tax suggested by that rationale. Third, it analyzes possible marijuana tax designs. The report also discusses various tax administration and enforcement issues, such as labeling and tracking.
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
U.S. International Corporate Taxation: Basic Concepts and Policy Issues

U.S. International Corporate Taxation: Basic Concepts and Policy Issues

Date: December 2, 2014
Creator: Keightley, Mark P. & Stupak, Jeffrey M.
Description: This report provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system. The explanations provided in this report emphasize the underlying concepts of the international tax system and are intended to be as simplified as possible.
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: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
Contributing Partner: UNT Libraries Government Documents Department
The Medical Device Excise Tax: Economic Analysis

The Medical Device Excise Tax: Economic Analysis

Date: November 3, 2014
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
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
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
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