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 Country: United States
 Collection: Congressional Research Service Reports
Dynamic Scoring for Tax Legislation: A Review of Models

Dynamic Scoring for Tax Legislation: A Review of Models

Date: June 8, 2014
Creator: Gravelle, Jane G.
Description: This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses.
Contributing Partner: UNT Libraries Government Documents Department
What Effects Would the Expiration of the 2001 and 2003 Tax Cuts Have on the Economy?

What Effects Would the Expiration of the 2001 and 2003 Tax Cuts Have on the Economy?

Date: October 5, 2010
Creator: Labonte, Marc
Description: In 2001 and 2003, Congress enacted major tax cuts (popularly referred to as the "Bush tax cuts"), the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Congress is currently debating whether to extend some or all of these tax cuts that are scheduled to expire at the end of 2010. This report discusses the two main economic arguments against allowing the tax cuts to expire as scheduled, using historical evidence and by examining the current economic environment.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

Date: March 9, 2012
Creator: Bickley, James M.
Description: A history and overview of current issues relating to the gasoline excise tax.
Contributing Partner: UNT Libraries Government Documents Department
501(c)(4)s and the Gift Tax: Legal Analysis

501(c)(4)s and the Gift Tax: Legal Analysis

Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
Description: This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Contributing Partner: UNT Libraries Government Documents Department
Selected Recently Expired Business Tax Provisions ("Tax Extenders")

Selected Recently Expired Business Tax Provisions ("Tax Extenders")

Date: April 30, 2014
Creator: Gravelle, Jane G.; Marples, Donald J. & Sherlock, Molly F.
Description: This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2013 and that are being considered for extension.
Contributing Partner: UNT Libraries Government Documents Department
Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008

Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008

Date: May 21, 2008
Creator: Shvedov, Maxim
Description: This report summarizes information about the tax brackets and other key elements of the tax system that determine taxpayer's statutory marginal tax rate. Such elements include tax brackets, exemptions, standard deductions, etc. Statutory individual income tax rates, also referred to as “statutory marginal tax rates,” are the rates of tax applicable to the last (marginal) increment of taxable income. Statutory rates play an important role in determining the real marginal tax rates, which affect taxpayers' economic behavior.
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.
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Tax Reform in the 113th Congress: An Overview of Proposals

Tax Reform in the 113th Congress: An Overview of Proposals

Date: May 6, 2013
Creator: Sherlock, Molly F.
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
The Medical Device Excise Tax: Economic Analysis

The Medical Device Excise Tax: Economic Analysis

Date: December 23, 2013
Creator: Gravelle, Jane G. & Lowry, Sean
Description: This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.
Contributing Partner: UNT Libraries Government Documents Department
Tax Deductions for Individuals: A Summary

Tax Deductions for Individuals: A Summary

Date: January 8, 2014
Creator: Lowry, Sean
Description: This report first describes what tax deductions are, how they vary in their effects on reducing taxable income, and how they differ from other provisions (e.g., exclusions or credits). Next, it discusses the rationale for deductions as part of the tax code. The final section of this report includes tables that summarize each individual tax deduction, under current law. Many of these deductions are part of the permanent income tax code.
Contributing Partner: UNT Libraries Government Documents Department
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