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 Collection: Congressional Research Service Reports
Tax Provisions to Assist with Disaster Recovery
Report that provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisions' benefits. digital.library.unt.edu/ark:/67531/metadc227830/
Tax Rates and Economic Growth
This report summarizes the evidence on the relationship between tax rates and economic growth, referring in a number of cases to more-detailed CRS reports. digital.library.unt.edu/ark:/67531/metadc462844/
Tax Reform Act of 1986: Public Law 99-514
No Description digital.library.unt.edu/ark:/67531/metacrs8419/
Tax Reform: An Overview of Proposals in the 112th Congress
This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax. digital.library.unt.edu/ark:/67531/metadc87163/
Tax Reform: An Overview of Proposals in the 112th Congress
This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax. digital.library.unt.edu/ark:/67531/metadc122206/
Tax Reform: An Overview of Proposals in the 112th Congress
This report primarily covers fundamental tax reform. CRS reports are available online concerning the other three categories of tax reform: tax reform based on the elimination of the individual alternative minimum tax (AMT), proposals for reforming the corporate income tax, and proposals for reforming the U.S. taxation of international business. digital.library.unt.edu/ark:/67531/metadc93855/
Tax Reform and Distributional Issues
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Tax Reform Effects
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Tax Reform in the 113th Congress: An Overview of Proposals
This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient. digital.library.unt.edu/ark:/67531/metadc276863/
Tax Reform in the 113th Congress: An Overview of Proposals
This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient. digital.library.unt.edu/ark:/67531/metadc462019/
Tax Return Confidentiality
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Tax Subsidies for Expanding Health Insurance Coverage: Selected Policy Issues for the 108th Congress
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Tax Subsidies for Expanding Health Insurance Coverage: Selected Policy Issues for the 108th Congress
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Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress
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The Tax Treatment of Alternative Transportation Fuels
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Tax Treatment of Employer Educational Assistance for the Benefit of Employees
Educational assistance offered by employers to their employees may be exempt from federal income tax under Section 127 and Section 132 of the Internal Revenue Code. Section 127 is the employer educational assistance exclusion; Section 132, the fringe benefit exclusion for working condition benefits (e.g., job-related eduction) among other benefits. Congress established the two tax provisions well before it enacted to her higher education tax benefits meant to assist taxpayers, their spouses, and dependents -- regardless of employment status -- pay current educational expenses incurred while obtaining postsecondary degrees and undertaking lifelong learning. digital.library.unt.edu/ark:/67531/metacrs10765/
Tax Treatment of the Use of Employer-Provided Aircraft for Entertainment: Current Law and Issues for Congress
No Description digital.library.unt.edu/ark:/67531/metacrs9270/
Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis
This report discusses the proposals that are designed to curb “treaty shopping” — instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States. digital.library.unt.edu/ark:/67531/metadc96794/
Taxation of Hedge Fund and Private Equity Managers
This report discusses the major issues surrounding the tax treatment of hedge fund and private equity managers and will be updated as legislative developments warrant. digital.library.unt.edu/ark:/67531/metadc462305/
Taxation of Internet Sales and Access: Legal Issues
This report first looks at the Constitution's requirement of nexus, including an examination of whether recent state laws comply with the nexus standard and federal legislation that would affect the standard. It then looks at the scope of the Internet Tax Freedom Act (ITFA) moratorium on multiple or discriminatory taxes on electronic commerce and taxes on Internet access. digital.library.unt.edu/ark:/67531/metadc491186/
Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
No Description digital.library.unt.edu/ark:/67531/metacrs8323/
Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
No Description digital.library.unt.edu/ark:/67531/metacrs7967/
Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945
This report attempts to clarify whether or not there is an association between the tax rates of the highest income taxpayers and economic growth. Data is analyzed to illustrate the association between the tax rates of the highest income taxpayers and measures of economic growth. digital.library.unt.edu/ark:/67531/metadc122256/
Taxes, Exports and Investment: ETI/FSC and Domestic Investment Proposals in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs7583/
Taxes to Finance Superfund
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Taxpayer Protection and IRS Accountability Act of 2002, H.R. 3991
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Taxpayer Protection and IRS Accountability Act of 2003, H.R. 1528
No Description digital.library.unt.edu/ark:/67531/metacrs5467/
Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses
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Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof
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The Taxpayer Relief Act of 1997: An Overview
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Telephone Excise Tax
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The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals
No Description digital.library.unt.edu/ark:/67531/metacrs1963/
Transportation Fuel Taxes Early in the 105th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs429/
Transportation Fuel Taxes: Impacts of a Repeal or Moratorium
No Description digital.library.unt.edu/ark:/67531/metacrs1182/
Transportation Fuel Taxes, Legislative Issues, and the Transportation Equity Act
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Tuition Tax Credits
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U.S. International Corporate Taxation: Basic Concepts and Policy Issues
This report provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system. The explanations provided in this report emphasize the underlying concepts of the international tax system and are intended to be as simplified as possible. digital.library.unt.edu/ark:/67531/metadc491315/
U.S. Renewable Electricity: How Does the Production Tax Credit (PTC) Impact Wind Markets?
This report discusses the use of wind as a power source, including: production tax credits (PTC), U.S. electricity demand growth, and the price of natural gas. Issues for Congress include whether or not the PTC will be extended. digital.library.unt.edu/ark:/67531/metadc93940/
U.S. Taxation of Overseas Investment
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U.S. Taxation of Overseas Investment
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U.S. Taxation of Overseas Investment and Income: Background and Issues
This report analyzes how the current U.S. tax system applies to foreign investment undertaken by U.S. firms abroad, and how that application was changed by recent legislation. It also assesses the impact of the tax system and legislation, and concludes by discussing a variety of issues in international taxation that Congress may face in 2008 and beyond. It begins with a brief examination of the data on international investment. digital.library.unt.edu/ark:/67531/metadc462482/
U.S. Taxation of Overseas Investment and Income: Background and Issues in 2005
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Using Business Tax Cuts to Stimulate the Economy
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Using Business Tax Cuts to Stimulate the Economy
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Value-Added Tax: A New U.S. Revenue Source?
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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