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 Collection: Congressional Research Service Reports
State Estate and Gift Tax Revenue
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Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions
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Internet Taxation: Issues and Legislation in the 109th Congress
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Internet Tax Legislation: Distinguishing Issues
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Internet Tax Legislation: Distinguishing Issues
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Internet Tax Legislation: Distinguishing Issues
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Internet Taxation: Issues and Legislation in the 108th Congress
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Internet Taxation: Issues and Legislation in the 108th Congress
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Internet Tax Bills in the 108th Congress
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Internet Tax Bills in the 108th Congress
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Internet Tax Bills in the 108th Congress
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Internet Tax Bills in the 108th Congress
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State Revenue from Estate, Inheritance, and Gift Taxes
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State Estate and Gift Tax Revenue
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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/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
A history and overview of current issues relating to the gasoline excise tax. digital.library.unt.edu/ark:/67531/metadc86637/
Across-the-Board Tax Cuts: Economic Issues
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. digital.library.unt.edu/ark:/67531/metacrs1954/
Across-the-Board Tax Cuts: Economic Issues
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. digital.library.unt.edu/ark:/67531/metacrs1953/
2001 Tax Cut: Description, Analysis, and Background
A major tax cut, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA), was enacted in June 2001. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation. digital.library.unt.edu/ark:/67531/metacrs3442/
2001 Tax Cut: Description, Analysis, and Background
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. digital.library.unt.edu/ark:/67531/metacrs3441/
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects
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. digital.library.unt.edu/ark:/67531/metacrs6727/
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects
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. digital.library.unt.edu/ark:/67531/metacrs8076/
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects
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. digital.library.unt.edu/ark:/67531/metacrs7471/
Alternative Minimum Taxpayers by State
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. digital.library.unt.edu/ark:/67531/metacrs6775/
The Alternative Minimum Tax for Individuals
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. digital.library.unt.edu/ark:/67531/metacrs6555/
The Alternative Minimum Tax for Individuals
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. digital.library.unt.edu/ark:/67531/metacrs10481/
The Alternative Minimum Tax for Individuals
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. digital.library.unt.edu/ark:/67531/metacrs3440/
The Alternative Minimum Tax for Individuals
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. digital.library.unt.edu/ark:/67531/metacrs5434/
The Alternative Minimum Tax for Individuals
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. digital.library.unt.edu/ark:/67531/metacrs3439/
The Alternative Minimum Tax for Individuals
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. digital.library.unt.edu/ark:/67531/metacrs9738/
What Effects Would the Expiration of the 2001 and 2003 Tax Cuts Have on the Economy?
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. digital.library.unt.edu/ark:/67531/metadc31383/
Capital Gains Taxes: An Overview
The capital gains tax has been a tax cut target since the 1986 Tax Reform Act treated capital gains as ordinary income. An argument for lower capital gains taxes is reduction of the lock-in effect. Some also believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefitting higher income individuals and express concerns about the budget effects, particularly in future years. Another criticism of lower rates is the possible role of a larger capital gains tax differential in encouraging tax sheltering activities and adding complexity to the tax law. digital.library.unt.edu/ark:/67531/metacrs1024/
Short-Run Macroeconomic Effects of Fundamental Tax Reform
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The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
Excise taxes have long been a part of our country's revenue history. The federal government first imposed its excise tax on gasoline at a one-cent per gallon rate in 1932 to correct a federal budgetary imbalance. The burden for much of the tax ultimately falls on the consumer. The Highway Revenue Act of 1956 established the federal Highway Trust Fund for the direct purpose of funding the construction of an interstate highway system and aiding in the finance of primary, secondary, and urban routes. This act increased the tax on gasoline from two to three cents per gallon. President Bush recently signed a piece of legislation that calls for the extension of the Highway Trust Fund excise tax and an eventual expiration after September 30, 2011. digital.library.unt.edu/ark:/67531/metacrs10496/
Major Tax Issues in the 107th Congress
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Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
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Social Security: Raising or Eliminating the Taxable Earnings Base
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Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
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Selected Tax Law Changes Effective January 1, 2002
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Major Tax Issues in the 109th Congress
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Federal Income Tax Thresholds for Selected Years: 1996 through 2006
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The Potential Distributional Effects of the Alternative Minimum Tax
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Value-Added Tax as a New Revenue Source
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Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations
This report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a table which summarizes this information. digital.library.unt.edu/ark:/67531/metacrs1959/
Recent Trends in the Federal Tax Burden
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Major Tax Issues in the 109th Congress
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Major Tax Issues in the 105th Congress: A Summary
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Recent Tax Changes Affecting Installment Sales
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Value-Added Tax as a New Revenue Source
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Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs6042/