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 Collection: Congressional Research Service Reports
Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?
No Description digital.library.unt.edu/ark:/67531/metacrs755/
Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?
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Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?
No Description digital.library.unt.edu/ark:/67531/metacrs1298/
Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?
No Description digital.library.unt.edu/ark:/67531/metacrs1920/
Social Security: Where Do Surplus Taxes Go and How Are They Used?
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Social Security: Where Do Surplus Taxes Go and How Are They Used?
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Spending and Tax Expenditures: Distinctions and Major Programs
This report identifies the largest spending and tax expenditures across eight major categories of federal activity: (1) defense and international affairs; (2) general science, space and technology, natural resources and the environment, and agriculture; (3) commerce and housing, community and regional development, and transportation; (4) education, training, employment, and social services; (5) health, including Medicare; (6) income security; (7) Social Security and veterans' benefits; and (8) administration of justice and general governance. digital.library.unt.edu/ark:/67531/metadc855799/
State and Local Sales and Use Taxes and Internet Commerce
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. digital.library.unt.edu/ark:/67531/metacrs10474/
State and Local Sales and Use Taxes and Internet Commerce
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State and Local Sales and Use Taxes and Internet Commerce
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State and Local Sales Tax Deductibility: Legislation in the 108th Congress
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State Corporate Income Taxes: A Description and Analysis
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State Corporate Income Taxes: A Description and Analysis
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State Estate and Gift Tax Revenue
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State Estate and Gift Tax Revenue
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State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler
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State Revenue from Estate, Inheritance, and Gift Taxes
No Description digital.library.unt.edu/ark:/67531/metacrs1944/
State Sales Taxation of Internet Transactions
No Description digital.library.unt.edu/ark:/67531/metacrs1979/
State Sales Taxation of Internet Transactions
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State Taxation of Internet Transactions
This report discusses significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. digital.library.unt.edu/ark:/67531/metadc463510/
State Taxation of Internet Transactions
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. digital.library.unt.edu/ark:/67531/metadc462442/
State Taxation of Internet Transactions
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. digital.library.unt.edu/ark:/67531/metadc83968/
Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008
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. digital.library.unt.edu/ark:/67531/metadc94146/
Step-Up vs. Carryover Basis for Capital Gains: Implications for Estate Tax Repeal
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The Streamlined Sales and Use Tax Agreement: A Brief Description
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The Streamlined Sales and Use Tax Agreement: A Brief Description
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Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions
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Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
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Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
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Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
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Superfund Taxes or General Revenues: Future Funding Issues for the Superfund Program
This report discusses the role of dedicated taxes and other sources of revenue in funding the Hazardous Substance Superfund Trust Fund. digital.library.unt.edu/ark:/67531/metadc98045/
Surface Transportation Assistance Act of 1982
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Tax Activity in the 107th Congress
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Tax Benefits Enacted in the 108th Congress for Military Personnel
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Tax Benefits for Education in the Taxpayer Relief Act of 1997
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Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
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Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
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Tax Benefits for Families: Recent Changes for the Head of Household Filing Status
This report describes the recent changes to file a federal income tax return as a head of household. digital.library.unt.edu/ark:/67531/metadc821692/
Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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