You limited your search to:

 Collection: Congressional Research Service Reports
Distribution of the Tax Burden Across Individuals: An Overview

Distribution of the Tax Burden Across Individuals: An Overview

Date: December 13, 2004
Creator: Gravelle, Jane G. & Shvedov, Maxim
Description: This report discusses in the first section different philosophies about how the tax burden should be distributed, and what those philosophies imply for the shape of the tax system. In particular, it addresses the question of the justifications for a progressive tax system (one where the share of income collected as a tax rises as income rises). This section is presented for the interested reader, but is not a necessary preliminary to examining the analysis in the second section, which presents estimates of the distribution of the federal and total U.S. tax burden. The third section of the report discusses the measures that can be used to characterize the distributional effects of tax changes.
Contributing Partner: UNT Libraries Government Documents Department
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
Description: This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have on increasing college attendance, and administrative issues with the AOTC. Finally, this report concludes with a brief overview of various policy options, including tax law changes proposed in Chairman Camp's tax reform bill3 and in the President's FY2015 budget request.
Contributing Partner: UNT Libraries Government Documents Department
Dynamic Scoring for Tax Legislation: A Review of Models

Dynamic Scoring for Tax Legislation: A Review of Models

Date: January 24, 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
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: January 23, 2013
Creator: Gravelle, Jane G.
Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals.
Contributing Partner: UNT Libraries Government Documents Department
Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Date: October 17, 2014
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Description: This report discusses the four charitable tax provisions are discussed in this report: the enhanced charitable deduction for contributions of food inventory; tax-free distributions from individual retirement accounts for charitable purposes; basis adjustment to stock of S corporations making charitable contributions of property; and special rules for contributions of capital gain real property for conservation purposes.
Contributing Partner: UNT Libraries Government Documents Department
The Earned Income Tax Credit (EITC): An Overview

The Earned Income Tax Credit (EITC): An Overview

Date: October 22, 2014
Creator: Falk, Gene
Description: This report discusses the earned income tax credit (EITC), established in the tax code in 1975, which offers cash aid to working parents with relatively low incomes who care for dependent children.
Contributing Partner: UNT Libraries Government Documents Department
Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Date: October 17, 2014
Creator: Gravelle, Jane G.
Description: This report briefly summarizes and discusses items categorized as individual tax provisions. These and other temporary tax provisions that are regularly extended for one or two years are often referred to as "tax extenders."
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: April 3, 2013
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
Contributing Partner: UNT Libraries Government Documents Department
The OECD Initiative on Tax Havens

The OECD Initiative on Tax Havens

Date: July 24, 2009
Creator: Jackson, James K.
Description: This report examines the Organization for Economic Cooperation and Development (OECD) and its role in changes to U.S. laws related to bribery, tax havens.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: April 19, 2013
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.
Contributing Partner: UNT Libraries Government Documents Department