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 Collection: Congressional Research Service Reports
Using Business Tax Cuts to Stimulate the Economy

Using Business Tax Cuts to Stimulate the Economy

Date: April 2, 2002
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Date: March 13, 2002
Creator: Labonte, Marc
Description: None
Contributing Partner: UNT Libraries Government Documents Department
U.S. Taxation of Overseas Investment

U.S. Taxation of Overseas Investment

Date: March 8, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Charitable Choice, Faith-Based Initiatives, and TANF

Charitable Choice, Faith-Based Initiatives, and TANF

Date: February 19, 2002
Creator: Burke, Vee
Description: This report is one in the series of reports that discusses the Charitable Choice Act of 2001 (Title II of the House bill) and its rules, as well as the charitable choice laws, and other areas of this program.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: February 15, 2002
Creator: Lazzari, Salvatore
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Social Security and Medicare Taxes and Premiums: Fact Sheet

Social Security and Medicare Taxes and Premiums: Fact Sheet

Date: February 6, 2002
Creator: Kollmann, Geoffrey
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Taxation of Student Aid: An Overview

Federal Taxation of Student Aid: An Overview

Date: February 4, 2002
Creator: Levine, Linda & Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Date: January 24, 2002
Creator: Brumbaugh, David L
Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Contributing Partner: UNT Libraries Government Documents Department
Internet Commerce and State Sales and Use Taxes

Internet Commerce and State Sales and Use Taxes

Date: January 18, 2002
Creator: Maguire, Steven
Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Contributing Partner: UNT Libraries Government Documents Department
Internet Commerce and State Sales and Use Taxes

Internet Commerce and State Sales and Use Taxes

Date: January 18, 2002
Creator: Maguire, Steven
Description: State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely defined as a physical presence) in the consumer’s state. Consumers are required to remit use taxes to their taxing jurisdiction. However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes. Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution. Congress can either take an active or ...
Contributing Partner: UNT Libraries Government Documents Department