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 Collection: Congressional Research Service Reports
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
Tax Rates and Economic Growth

Tax Rates and Economic Growth

Date: January 2, 2014
Creator: Gravelle, Jane G. & Marples, Donald J.
Description: This report summarizes the evidence on the relationship between tax rates and economic growth, referring in a number of cases to more-detailed CRS reports.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: May 7, 2013
Creator: Maguire, Steven
Description: This report discusses significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes.
Contributing Partner: UNT Libraries Government Documents Department
International Corporate Tax Rate Comparisons and Policy Implications

International Corporate Tax Rate Comparisons and Policy Implications

Date: January 6, 2014
Creator: Gravelle, Jane G.
Description: This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the Geographic Distribution of the Mortgage Interest Deduction

An Analysis of the Geographic Distribution of the Mortgage Interest Deduction

Date: January 30, 2014
Creator: Keightley, Mark P.
Description: This report analyzes variation in the mortgage interest deduction tax expenditure across states. Tax expenditures, such as the mortgage interest deduction, can generally be viewed as government spending administered via the tax code, or as tax incentives that are intended to achieve particular policy objectives. Regardless of the interpretation, tax expenditures provide a benefit to qualifying taxpayers by lowering their federal tax liabilities.
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 the American Opportunity Tax Credit, an analysis of its economic impact, and an overview of various policy options.
Contributing Partner: UNT Libraries Government Documents Department
Dynamic Scoring for Tax Legislation: A Review of Models

Dynamic Scoring for Tax Legislation: A Review of Models

Date: June 8, 2014
Creator: Gravelle, Jane G.
Description: This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses.
Contributing Partner: UNT Libraries Government Documents Department
Estate and Gift Taxes for Nonresident Aliens

Estate and Gift Taxes for Nonresident Aliens

Date: June 2, 2014
Creator: Lanza, Emily M.
Description: This report explains the major provisions of the federal estate and gift transfer taxes for transfers by nonresident aliens in 2014. This discussion highlights the different tax rules for estates of nonresident aliens as compared to the estates of U.S. citizens and resident aliens.
Contributing Partner: UNT Libraries Government Documents Department
Expired and Expiring Temporary Tax Provisions ("Tax Extenders")

Expired and Expiring Temporary Tax Provisions ("Tax Extenders")

Date: April 7, 2014
Creator: Sherlock, Molly F.
Description: This report discusses dozens of temporary tax provisions that expired at the end of 2013, and several other temporary tax provisions that are scheduled to expire at the end of 2014.
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: unknown
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Description: This report briefly summarizes the temporary charitable tax provisions that expired at the end of 2013 and are being considered for extension. The report also discusses the economic impact of these charitable tax provisions.
Contributing Partner: UNT Libraries Government Documents Department