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 Country: United States
 Collection: Congressional Research Service Reports
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
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
The Internet Tax Freedom Act: In Brief

The Internet Tax Freedom Act: In Brief

Date: June 11, 2015
Creator: Stupak, Jeffrey M.
Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
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 Internet Tax Freedom Act: In Brief

The Internet Tax Freedom Act: In Brief

Date: October 5, 2015
Creator: Stupak, Jeffrey M.
Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Contributing Partner: UNT Libraries Government Documents Department
Selected Tax Law Changes Effective January 1, 2002

Selected Tax Law Changes Effective January 1, 2002

Date: January 4, 2002
Creator: Morris, Marie B
Description: This report is a listing of the tax changes which were enacted during 2001 and effective at the beginning of 2002
Contributing Partner: UNT Libraries Government Documents Department
Small Business Tax Relief: Proposals in the 108th Congress and Their Economic Justification

Small Business Tax Relief: Proposals in the 108th Congress and Their Economic Justification

Date: May 9, 2003
Creator: Guenther, Gary
Description: This report examines the economic arguments for and against small business tax subsidies in the context of current congressional proposals to expand them. It begins with a brief description of current federal tax subsidies for small firms, moves on to consider the principal economic arguments for and against these subsidies, and concludes with a discussion of proposals in the 108th Congress to expand small business tax subsidies and their likely economic effects.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: September 13, 2012
Creator: Whittaker, Julie M.
Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: February 7, 2013
Creator: Whittaker, Julie M.
Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: October 14, 2008
Creator: Whittaker, Julie M.
Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. H.R. 6844 would provide a two-year suspension of the taxation of UC benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: January 17, 2012
Creator: Whittaker, Julie M.
Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: March 6, 2014
Creator: Whittaker, Julie M.
Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: January 14, 2005
Creator: Scott, Christine
Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. Legislation was introduced in the 108th Congress that would have repealed the taxation of UC benefits, provided a two-year suspension of the taxation of UC benefits, or transferred the proceeds from taxing UC benefits to the Unemployment Trust Fund. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Contributing Partner: UNT Libraries Government Documents Department
Gasoline Excise Tax—Historical Revenues: Fact Sheet

Gasoline Excise Tax—Historical Revenues: Fact Sheet

Date: September 16, 1997
Creator: Talley, Louis A.
Description: The federal government has levied a tax on gasoline since 1932. This report provides a table that examines this tax since its inception.
Contributing Partner: UNT Libraries Government Documents Department
Internet Tax Bills in the 105th Congress

Internet Tax Bills in the 105th Congress

Date: August 21, 1998
Creator: Noto, Nonna A.
Description: This report tracks the evolution and content of the Internet tax freedom bills. In general, the bills would impose a federal moratorium on the ability of state and local governments to impose taxes on certain aspects of the Internet and would establish a temporary federal commission to study selected issues and make policy recommendations.
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: December 22, 2005
Creator: Bickley, James M.
Description: This report discusses the valueadded tax (VAT), which has been frequently discussed as a full or partial replacement for the U.S. income tax system.
Contributing Partner: UNT Libraries Government Documents Department
Average Effective Corporate Tax Rates: 1959 to 2005

Average Effective Corporate Tax Rates: 1959 to 2005

Date: September 6, 2006
Creator: Maguire, Steven
Description: This report examines average effective corporate tax rates of domestic nonfinancial corporations. Generally, the average effective corporate tax rate is total corporate tax receipts divided by corporate profits.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities

Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities

Date: October 8, 2008
Creator: Bickley, James M.
Description: Recent and projected large deficits and the need for revenue to offset spending or tax reduction proposals generated congressional and executive branch interest in different proposals to reduce the tax gap; and consequently, raise additional revenue. Proposals in the 110th Congress to require brokers to report adjusted basis on publicly traded securities sold by individuals are examined in this report.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Hedge Fund and Private Equity Managers

Taxation of Hedge Fund and Private Equity Managers

Date: December 3, 2009
Creator: Jickling, Mark & Marples, Donald J.
Description: This report provides background on hedge funds and private equity and summarizes the tax issues.
Contributing Partner: UNT Libraries Government Documents Department
Federal Excise Taxes on Tobacco Products: Rates and Revenues

Federal Excise Taxes on Tobacco Products: Rates and Revenues

Date: April 28, 2005
Creator: Talley, Louis Alan
Description: This report examines increases in excise tax rates on tobacco products contained in the Balanced Budget Act of 1997 (P.L. 105-33). Under that act, the increased rates on tobacco products became effective in two stages. The first scheduled increase in rates occurred on January 1, 2000, while the second increase in rates occurred two years later on January 1, 2002
Contributing Partner: UNT Libraries Government Documents Department
Spending and Tax Expenditures: Distinctions and Major Programs

Spending and Tax Expenditures: Distinctions and Major Programs

Date: June 17, 2016
Creator: Driessen, Grant A.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Internet Taxation: Issues and Legislation

Internet Taxation: Issues and Legislation

Date: February 3, 2005
Creator: Maguire, Steven & Noto, Nonna A.
Description: The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local governments to (1) impose new taxes on Internet access or (2) impose any multiple or discriminatory taxes on electronic commerce. The act grandfathered the state and local access taxes that were “... generally imposed and actually enforced prior to October 1, 1998 ....” This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the Internet.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: May 7, 2013
Creator: Maguire, Steven
Description: This report discusses significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes.
Contributing Partner: UNT Libraries Government Documents Department
Tax Credit Bonds: Overview and Analysis

Tax Credit Bonds: Overview and Analysis

Date: July 29, 2010
Creator: Maguire, Steven
Description: Almost all state and local governments sell bonds to finance public projects and certain qualified private activities. Most of the bonds issued are tax-exempt bonds because the interest payments are not included in the bondholder's (purchaser's) federal taxable income. In contrast, Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds.
Contributing Partner: UNT Libraries Government Documents Department