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Decade:
1990-1999
Collection:
Congressional Research Service Reports
Capital Gains Taxes: An Overview
Date: August 30, 1999
Creator: Gravelle, Jane G
Description: The capital gains tax has been a tax cut target since the 1986 Tax Reform Act treated capital gains as ordinary income. An argument for lower capital gains taxes is reduction of the lock-in effect. Some also believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefitting higher income individuals and express concerns about the budget effects, particularly in future years. Another criticism of lower rates is the possible role of a larger capital gains tax differential in encouraging tax sheltering activities and adding complexity to the tax law.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1024/
Alcohol Fuels Tax Incentive
Date: June 23, 1999
Creator: Lazzari, Salvatore
Description: This report discusses federal tax subsidies for alcohol transportation fuels, as well as legislative actions underway to repeal, extend, or reduce them.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs960/
Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation-Adjusted Rates
Date: April 22, 1999
Creator: Talley, Louis Alan
Description: 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
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1025/
Global Climate Change: The Energy Tax Incentives in the President's FY2000 Budget
Date: February 4, 1999
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs843/
Short-Run Macroeconomic Effects of Fundamental Tax Reform
Date: October 30, 1998
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs8620/
Internet Tax Bills in the 105th Congress
Date: August 21, 1998
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs803/
Tax Code Termination Act: A Fact Sheet
Date: August 12, 1998
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs796/
Budget Surpluses: Economic Effects of Debt Repayment, Tax Cuts, or Spending - An Overview
Date: July 23, 1998
Creator: Cox, William A
Description: 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
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs552/
Major Tax Issues in the 105th Congress: A Summary
Date: July 10, 1998
Creator: Taxation and Government Finance Section
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs798/
IRS Reform: Innocent Spouse Rule
Date: July 2, 1998
Creator: Ripy, Thomas B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs791/