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Federal Reserve Sharing: Background Information and Comparison of the Various Proposals Introduced During the 91st Congress, 1st Session

Description: This report shares the historical background information of the proposal. This file contains the pro and con arguments on Federal Tax sharing and the different proposals introduced during the first session of the 91st Congress.
Date: February 11, 1971
Creator: McBreen, Maureen
Partner: UNT Libraries Government Documents Department
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U.S. Direct Foreign Investment in Manufacturing and the Taxation of U.S. Businesses Abroad

Description: This report presents and analyzes data and statistics on U.S. direct foreign investment, as well as the taxation of American businesses abroad. In addition, it provides a detailed summary of tax policies in the top fifteen countries for U.S. direct foreign investment.
Date: February 19, 1973
Creator: Crain, Ben W.
Partner: UNT Libraries Government Documents Department
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Excess Profits Taxation - Wartime Provisions and Current Proposals in the Energy Crisis

Description: This report summarizes both the excess profits tax legislation that was enacted or proposed during years of war in the early to mid 20th century and the proposals for excess profits tax legislation from the energy crisis of the late 20th century. In terms of the early to mid 20th century, the author mainly focuses on enacted and proposed legislation from the first and second World Wars, with a brief mention of the Korean and Vietnam Wars. Furthermore, the report summarizes five of the excess prā€¦ more
Date: February 14, 1974
Creator: Leibowitz, George J. & Zaritsky, Howard M.
Partner: UNT Libraries Government Documents Department
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Estimated Federal Tax Payments By Residents of Individual States Compared to Estimated Federal Outlays in the States, Fiscal Year 1977

Description: From summary: "This report uses statistical information designed for other purposes to develop interstate comparisons of Federal taxes paid by State residents and Federal funds expended within the State. Emphasis is given to figures showing percentage distributions, per capita data, and State rankings."
Date: August 30, 1978
Creator: Rymarowicz, Lillian
Partner: UNT Libraries Government Documents Department
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The Crude Oil Windfall Profit Tax Act: Context and Content

Description: Debate over natural gas pricing has included the consideration of a windfall profit tax, with the oil windfall profit tax as a possible guide to what might be levied on natural gas at the wellhead. This report reviews the issues surrounding the enactment of the crude oil windfall profit tax, spells out its provisions, and provides data on the revenues collected and anticipated.
Date: December 17, 1981
Creator: Gelb, Bernard A.
Partner: UNT Libraries Government Documents Department
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Flat-Rate Tax Proposals

Description: In recent months there has been a growing congressional interest in the advantages and disadvantages of revamping our current tax system for a flat-rate tax method. Supporters of the new proposal argue that such a plan would promote productivity, simplify present IRS tax forms, save the public billions of dollars that presently go to tax-preparation professionals, and enhance Federal revenue by closing numerous tax loopholes and special deductions that are now enjoyed by relatively few. Opponenā€¦ more
Date: June 21, 1982
Creator: Esenwein, Gregg A.
Partner: UNT Libraries Government Documents Department
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Tuition Tax Credits

Description: Congressional Research Service (CRS) report entailing information about tuition tax credits. Topics include, current law and legislative options, support for private elementary and secondary education, post secondary student financial assistance.
Date: July 19, 1982
Creator: Lyke, Robert F.
Partner: UNT Libraries Government Documents Department
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Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings

Description: This report discusses Individual Retirement Arrangements (IRA) and their tax incentives. Many workers covered by employer-sponsored retirement plans do not work long enough with one employer to be entitled to a pension. Others may be covered by a profit-sharing plan to which the employer may have little or no profits to contribute. Since these individuals were "covered" by a retirement plan, they were ineligible to make tax-deductible contributions to a tax-sheltered Individual Retirement Arranā€¦ more
Date: November 22, 1982
Creator: Schmitt, Ray
Partner: UNT Libraries Government Documents Department
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The Effects of Indexation on Tax Revenues and Distributional Effects of the U.S. Individual Income Tax System: A Historical Simulation

Description: This report compares the actual tax revenues and distribution of the tax burden under the Federal individual income tax from 1971 to 1981 with estimates of what they would have been under the 1971 tax structure if indexed for inflation and under the 1971 tax structure if left unchanged. Policy implications of the comparison are discussed.
Date: June 9, 1983
Creator: Kiefer, Donald W.
Partner: UNT Libraries Government Documents Department
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Individual Retirement Accounts (IRAs)

Description: Recent changes in the Nation's tax laws have made Individual Retirement Accounts available to many people previously excluded. This report provides general information on IRAs including material explaining these recent changes and their consequences.
Date: June 28, 1983
Creator: Library of Congress. Congressional Research Service.
Partner: UNT Libraries Government Documents Department
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Tax Reform Act of 1986: Public Law 99-514

Description: "This Info Pack includes a summary of the [Tax Reform Act of 1986] and provides information on the following topics: general provisions affecting individuals, treatment of real estate and second homes, retirement savings provisions and pensions, [and] corporate tax change overview" (p. 1).
Date: October 22, 1986
Creator: Library of Congress. Congressional Research Service.
Partner: UNT Libraries Government Documents Department
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Fish and Wildlife Service: Compensation to Local Governments

Description: The Refuge Revenue Sharing Fund (RRSF) was enacted in response to the concern of local governments regarding losses to their tax base due to the presence of federally owned land under the jurisdiction of the Fish and Wildlife Service. This report outlines recent history of RRSF payment levels. It examines the RRSF and describes how the fund differs in its treatment of reserved and acquired lands under the jurisdiction of FWS. The report also examines the Payment in Lieu of Taxes (PILT) program ā€¦ more
Date: March 6, 1990
Creator: Corn, M. Lynne
Partner: UNT Libraries Government Documents Department
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Cigarette Taxes to Fund Health Care Reform: An Economic Analysis

Description: A cigarette excise tax increase of 75 cents per pack has been proposed to finance part of the President's universal health care program. The tax enjoys considerable public support, would raise about $11 billion per year, and would be relatively simple to administer because it would increase an existing manufacturer's excise tax. This report discusses these rationales, as well as other effects of and concerns about the tax, organized into topics of market failure as a justification for the tax (ā€¦ more
Date: March 8, 1994
Creator: Gravelle, Jane G. & Zimmerman, Dennis
Partner: UNT Libraries Government Documents Department
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Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement

Description: This report examines the current alcohol fuels Federal tax incentives. Part I describes the statutory provisions of each of the five incentives. Part II examines the major public policy and economic issues of concern to policymakers: potential revenue effects, effectiveness, and economic efficiency.
Date: October 7, 1994
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Tax Incentives for Alcohol Fuels

Description: The blender's tax credits were specifically enacted to complement the excise tax exemptions, so as to help support farm incomes by finding another market for corn, sugar, and other agricultural products that are the basic raw materials for alcohol production. More recently, proponents of expanding the alcohol fuels tax incentives argue that they reduce smog and improve air quality.
Date: February 9, 1995
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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