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 Country: United States
 Collection: Congressional Research Service Reports
Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Date: December 30, 2015
Creator: Keightley, Mark P. & Lunder, Erika
Description: This report begins with an overview and analysis of the historical tax treatment of canceled debt income. Next, the changes enacted by recent legislation are reviewed. A discussion of policy options concludes.
Contributing Partner: UNT Libraries Government Documents Department
The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

Date: October 22, 2015
Creator: Gravelle, Jane G. & Marples, Donald J.
Description: This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates. The report also addresses other common base-broadening provisions that increase the effective marginal tax rate on the return to capital.
Contributing Partner: UNT Libraries Government Documents Department
The Internet Tax Freedom Act: In Brief

The Internet Tax Freedom Act: In Brief

Date: October 5, 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
Tax Provisions that Expired in 2014 ("Tax Extenders")

Tax Provisions that Expired in 2014 ("Tax Extenders")

Date: September 4, 2015
Creator: Sherlock, Molly F.
Description: This report provides a broad overview of tax extenders -- a collective of temporary tax provisions for which measures have regularly extended the provisions when expired or expiring. Fifty-two temporary tax provisions expired at the end of 2014.
Contributing Partner: UNT Libraries Government Documents Department
The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

Date: August 20, 2015
Creator: Lowry, Sean
Description: This report gives a brief description of the excise tax on high-cost employer-sponsored coverage, commonly referred to as the Cadillac tax, including the legislative origins of the tax and an analysis of the revenue effects of the tax. It also analyzes the Cadillac tax using standard economic criteria of efficiency, equity, and administrative simplicity as well as an analysis of health insurance premium data to provide insights into what share of health insurance plans could exceed the Cadillac tax threshold and how the threshold could affect more health plans over time.
Contributing Partner: UNT Libraries Government Documents Department
The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects

The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects

Date: August 20, 2015
Creator: Gravelle, Jane G.
Description: This report examines several issues: it evaluates the potential of the Cadillac tax to affect health insurance coverage (and, therefore, the health market), and examines the expected incidence (burden) of the tax--that is, which group will pay the price of the tax.
Contributing Partner: UNT Libraries Government Documents Department
Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Date: August 20, 2015
Creator: Gravelle, Jane G.
Description: This report briefly summarizes and discusses four items categorized as individual tax provisions that are regularly extended for one or two years (tax extenders). These items include deductions for elementary and secondary school teachers, deductions for state and local taxes, deductions for tuition and related expenses, and exclusions for employer-provided transit and parking benefits.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Tax Treatment of Married Same- Sex Couples

The Federal Tax Treatment of Married Same- Sex Couples

Date: July 30, 2015
Creator: Crandall-Hollick, Margot L.; Pettit, Carol A. & Sherlock, Molly F.
Description: This report provides an overview of the federal tax treatment of same-sex married couples, with a focus on the federal income tax.
Contributing Partner: UNT Libraries Government Documents Department
PILT (Payments in Lieu of Taxes): Somewhat Simplified

PILT (Payments in Lieu of Taxes): Somewhat Simplified

Date: July 27, 2015
Creator: Corn, M. Lynne
Description: This report explains Payments in Lieu of Taxes (PILT), with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of recent legislative changes to PILT.
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
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