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 Collection: Congressional Research Service Reports
2001 Tax Cut: Description, Analysis, and Background

2001 Tax Cut: Description, Analysis, and Background

Date: April 12, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Description: A major tax cut, H.R. 1836, was enacted in June 2001, but contained sunsetted provisions. The House will consider, the week of April 15, making those tax provisions permanent. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Contributing Partner: UNT Libraries Government Documents Department
The 2003 Tax Cut: Proposals and Issues

The 2003 Tax Cut: Proposals and Issues

Date: July 16, 2004
Creator: Brumbaugh, David L. & Richards, Don C.
Description: This report provides a brief description of each tax cut proposal, including major proposals offered by the Democrats in both the House and the Senate during 2003. It discusses the distributional affects of the proposals and potential effects on short and long term economic growth.
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Across-the-Board Tax Cuts: Economic Issues

Across-the-Board Tax Cuts: Economic Issues

Date: September 24, 2001
Creator: Gravelle, Jane G.
Description: This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy.
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Across-the-Board Tax Cuts: Economic Issues

Across-the-Board Tax Cuts: Economic Issues

Date: March 30, 2001
Creator: Gravelle, Jane G.
Description: This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy.
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Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Date: December 9, 2014
Creator: Gravelle, Jane G.
Description: The growth of the national debt, which is considered unsustainable under current policies, continues to be one of the central issues of domestic federal policy making. On August 2, 2011, Congress adopted, and the President signed, the Budget Control Act (BCA; P.L. 112-25), which might be viewed as an initial step in addressing long-run debt issues. This report examines alternative approaches to reducing the deficit, relating to the immediate issues arising from the BCA and the extended tax cuts as well as to ongoing, longer-term decisions about how to bring the debt under control. It focuses on the trade-offs between limiting the provision of defense and domestic public goods, reducing transfers to persons including entitlements for the elderly and those with low income, reducing support for state and local governments, and raising taxes. Using projections of the debt and deficit, it also addresses how limiting reliance on one source of deficit reduction creates pressure on other sources.
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Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Date: November 30, 2012
Creator: Gravelle, Jane G.
Description: Report that examines alternative approaches to reducing the deficit, relating to the immediate issues arising from the Budget Control Act and the expiring tax cuts as well as to ongoing longer term decisions about how to bring the debt under control.
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The Advisory Panel's Tax Reform Proposals

The Advisory Panel's Tax Reform Proposals

Date: July 13, 2006
Creator: Gravelle, Jane G.
Description: In early 2005, the President appointed a tax reform advisory panel to formulate tax reform proposals. The report of the President’s Advisory Panel on Tax Reform, issued in November 2005, recommended two reform plans to consider: 1) a revised income tax, referred to as the simplified income tax (SIT); and 2) a consumption tax coupled with a tax on financial income, referred to as the growth and investment tax (GIT). This report discusses the provisions and implications of these two taxes in detail.
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Alcohol Fuels Tax Incentive

Alcohol Fuels Tax Incentive

Date: June 23, 1999
Creator: Lazzari, Salvatore
Description: This report discusses federal tax subsidies for alcohol transportation fuels, as well as legislative actions underway to repeal, extend, or reduce them.
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Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement

Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement

Date: October 7, 1994
Creator: Lazzari, Salvatore
Description: This report examines the current alcohol fuels Federal tax incentives. Part I describes the statutory provisions of each of the five incentives. Part II examines the major public policy and economic issues of concern to policymakers: potential revenue effects, effectiveness, and economic efficiency.
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The Alternative Minimum Tax (AMT): Income Entry Points and “Take Back” Effects

The Alternative Minimum Tax (AMT): Income Entry Points and “Take Back” Effects

Date: September 17, 2004
Creator: Esenwein, Gregg
Description: This report examines the alternative minimum tax for individuals (AMT), which was originally enacted to ensure that high-income taxpayers paid a fair share of the federal income tax.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: December 4, 2002
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
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The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: April 19, 2002
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: May 22, 2006
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: January 30, 2003
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: May 22, 2006
Creator: Esenwein, Gregg A.
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: April 30, 2004
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

Date: July 1, 2008
Creator: Maguire, Steven & Teefy, Jennifer
Description: The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.
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The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

Date: April 22, 2005
Creator: Esenwein, Gregg A
Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

Date: November 25, 2005
Creator: Esenwein, Gregg A
Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

Date: July 7, 2005
Creator: Esenwein, Gregg A
Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Initiatives in the 110th Congress

The Alternative Minimum Tax for Individuals: Legislative Initiatives in the 110th Congress

Date: January 10, 2007
Creator: Esenwein, Gregg A.
Description: This report discusses the alternative minimum tax (AMT) for individuals that was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
Alternative Minimum Taxpayers by State

Alternative Minimum Taxpayers by State

Date: March 17, 2005
Creator: Esenwein, Gregg A
Description: This report discusses the alternative minimum tax (AMT) with respect to the percentage of taxpayers who fall under the AMT as divided by state. The report also briefly addresses related legislation.
Contributing Partner: UNT Libraries Government Documents Department
Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Date: December 4, 2012
Creator: Maguire, Steven
Description: Report that breaks down, state-by-state, the percentage of taxpayers subject to Alternative Minimum Tax (AMT), and also maps out these projections for the year 2012.
Contributing Partner: UNT Libraries Government Documents Department
"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Date: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
Contributing Partner: UNT Libraries Government Documents Department