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 Collection: Congressional Research Service Reports
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Date: July 18, 2011
Creator: Bickley, James M.
Description: This report covers the background and current status of three bills introduced to the 112th Congress to repeal Section 511 withholding provisions. The bills are S. 89, S. 164, and H.R. 674, as well as S.Amdt. 405 to S.782, the Economic Development Revitalization Act of 2011.
Contributing Partner: UNT Libraries Government Documents Department
Reducing the Budget Deficit: Tax Policy Options

Reducing the Budget Deficit: Tax Policy Options

Date: July 13, 2011
Creator: Sherlock, Molly F.
Description: This report analyzes various revenue options for deficit reduction, highlighting proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. Others, such as House Budget Committee Chairman Paul Ryan and the Obama Administration, have noted the importance of tax reform as part of a deficit reduction plans. These plans, however, do not provide the same level of detail as the Fiscal Commission and Debt Reduction Task Force, and are therefore not reviewed in detail as part of this report.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: June 7, 2011
Creator: Maguire, Steven
Description: This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. Congress will likely be asked to choose between taking either an active or passive role in the debate. In the 111th Congress, H.R. 5660 (former Representative Delahunt) would have granted SSUTA member states the authority to compel out-of- state vendors to collect sales and use taxes.
Contributing Partner: UNT Libraries Government Documents Department
Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis

Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis

Date: May 27, 2011
Creator: Marples, Donald J. & Gravelle, Jane G.
Description: From the start of the 112th Congress, reform of the current U.S. corporate tax system has been widely debated as an option to stimulate the economy. Most of the debate has focused on lowering the corporate tax rate and moving towards a territorial system. An exception to this is a plan to reduce the tax rate on repatriated dividends that has received some consideration. Under such a plan, the U.S. tax that U.S. firms pay when their overseas operations remit ("repatriate") their foreign earnings as dividends to their U.S. parent corporations would be reduced. Variations of this type of proposal have been introduced in several bills, including H.R. 1036, H.R. 1834, and S. 727, in the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Reducing the Budget Deficit: Tax Policy Options

Reducing the Budget Deficit: Tax Policy Options

Date: May 17, 2011
Creator: Sherlock, Molly F.
Description: This report analyzes various revenue options for deficit reduction, highlighting proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. Others, such as House Budget Committee Chairman Paul Ryan and the Obama Administration, have noted the importance of tax reform as part of a deficit reduction plans. These plans, however, do not provide the same level of detail as the Fiscal Commission and Debt Reduction Task Force, and are therefore not reviewed in detail as part of this report.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy: Issues in the 112th Congress

Energy Tax Policy: Issues in the 112th Congress

Date: April 14, 2011
Creator: Sherlock, Molly F. & Crandall-Hollick, Margot L.
Description: The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy: Issues in the 112th Congress

Energy Tax Policy: Issues in the 112th Congress

Date: April 14, 2011
Creator: Sherlock, Molly F. & Crandall-Hollick, Margot L.
Description: The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
International Corporate Tax Rate Comparisons and Policy Implications

International Corporate Tax Rate Comparisons and Policy Implications

Date: March 31, 2011
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
Should the United States Levy a Value-Added Tax for Deficit Reduction?

Should the United States Levy a Value-Added Tax for Deficit Reduction?

Date: March 22, 2011
Creator: Bickley, James M.
Description: This report discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U.S. VAT.
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax (VAT) as a Revenue Option: A Primer

Value-Added Tax (VAT) as a Revenue Option: A Primer

Date: March 22, 2011
Creator: Bickley, James M.
Description: This report summarizes issues, arguments, and concerns relevant to a value-added tax (VAT).
Contributing Partner: UNT Libraries Government Documents Department