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 Collection: Congressional Research Service Reports
Tax Return Confidentiality
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The Crude Oil Windfall Profit Tax Act: Context and Content
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. digital.library.unt.edu/ark:/67531/metacrs8400/
Flat-Rate Tax Proposals
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Tuition Tax Credits
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Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings
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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
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. digital.library.unt.edu/ark:/67531/metacrs8815/
Individual Retirement Accounts (IRAs)
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Surface Transportation Assistance Act of 1982
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Tax Reform Act of 1986: Public Law 99-514
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Tax Reform Effects
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Gramm-Rudman-Hollings: Potential Economic Effects of Meeting Deficit Targets
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Fish and Wildlife Service: Compensation to Local Governments
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 in detail. digital.library.unt.edu/ark:/67531/metadc26021/
Cigarette Taxes to Fund Health Care Reform: An Economic Analysis
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 (i.e., economic efficiency); potential for revenue; equity; and the job loss the tax might cause in tobacco growing regions. digital.library.unt.edu/ark:/67531/metadc26039/
Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement
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. digital.library.unt.edu/ark:/67531/metacrs110/
Capital Gains and Securities Transactions Taxation in Japan: Fact Sheet
This fact sheet provides information on the taxation of securities transactions and capital gains income in Japan at the national level. digital.library.unt.edu/ark:/67531/metacrs155/
Tax Incentives for Alcohol Fuels
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Comparison of 501(c )(3) and 501(c )(4) Organizations
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The Flat Tax and Other Proposals: Effects on Housing
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Effects of Flat Taxes and Other Proposals on Housing: An Overview
Studies have estimated that some of these revisions would cause a decline in demand for houses and significant reduction in house prices--perhaps in excess of 15 percent. These studies, however, presumed a fixed supply of housing; even a limited supply response would greatly decrease predicted asset price effects. Supply response is likely to be large in the long run and not insignificant in the short run. Effects on housing demand might also be mitigated by increases in savings rates and lower interest rates. Thus, effects of the flat tax on housing prices are likely to be limited in the short run and very small in the long run. Rental housing demand, on the other hand, would be encouraged with a shift to a consumption tax base. digital.library.unt.edu/ark:/67531/metacrs359/
Taxes to Finance Superfund
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Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates
This report provides inflation adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951; the adjustments show what the tax rates would be if they had been increased to reflect inflation. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. Just as the Congress was prepared to lower excise tax rates because of peacetime conditions, plans had to be revised as a result of the start of the Korean War. Thus, the Revenue Act of 1951 was born out of revenue needs due to increased military expenditures. digital.library.unt.edu/ark:/67531/metacrs493/
Transportation Fuel Taxes Early in the 105th Congress
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The Tax Treatment of Alternative Transportation Fuels
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Gasoline Excise Tax - Historical Revenues: Fact Sheet
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Tax Benefits for Education in the Taxpayer Relief Act of 1997
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The Taxpayer Relief Act of 1997: An Overview
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Global Climate Change: The Energy Tax Incentives in the President's FY1999 Budget
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Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?
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The Work Opportunity Tax Credit: A Fact Sheet
The 104th Congress replaced the Targeted Jobs Tax Credit (TJTC, 1978-1994) with the Work Opportunity Tax Credit (WOTC) in section 1201 of the Small Business Job Protection Act of 1996 (P.L. 104-188). This document provides basic facts about the WOTC. digital.library.unt.edu/ark:/67531/metacrs559/
The Level of Taxes in the United States, 1940-1997
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Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?
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The Work Opportunity Tax Credit and the 105th Congress
The Work Opportunity Tax Credit (WOTC) was initiated in the Small Business Job Protection Act of 1996 (P.L. 104-188). It is a temporary measure intended to encourage for-profit employers to hire members of specifically designated groups thought to experience recurring problems in the labor market. This document describes the WOTC and identifies issues for members of the 105th Congress. digital.library.unt.edu/ark:/67531/metacrs734/
Revenue Legislation in the Congressional Budget Process
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Lobbying Regulations on Non-Profit Organizations
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Tax Issues: National Public Opinion
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Marriage Penalty Tax Relief: The Gramm Amendment
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Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress
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Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses
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Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof
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Transportation Fuel Taxes, Legislative Issues, and the Transportation Equity Act
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PILT (Payments in Lieu of Taxes): Somewhat Simplified
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Individual Capital Gains Income: Legislative History
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IRS Reform: Innocent Spouse Rule
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Major Tax Issues in the 105th Congress: A Summary
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Budget Surpluses: Economic Effects of Debt Repayment, Tax Cuts, or Spending - An Overview
Updated projections released on July 15 by the Congressional Budget Office (CBO) indicate budget surpluses rising from $63 billion (0.9% of GDP) in FY1998 to more than $100 billion (1.3% to 1.5% of GDP) from FY2002 through FY2005 and over $200 billion (1.8% to 1.9%) from FY2006 through FY2008.1 digital.library.unt.edu/ark:/67531/metacrs552/
Tax Code Termination Act: A Fact Sheet
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Internet Tax Bills in the 105th Congress
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Short-Run Macroeconomic Effects of Fundamental Tax Reform
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Global Climate Change: The Energy Tax Incentives in the President's FY2000 Budget
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Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation-Adjusted Rates
This report provides inflation-adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. The adjustments show what the tax rates would be in 1999 if they had been increased to reflect inflation digital.library.unt.edu/ark:/67531/metacrs1025/
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