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 Collection: Congressional Research Service Reports
Superfund Taxes or General Revenues: Future Funding Issues for the Superfund Program

Superfund Taxes or General Revenues: Future Funding Issues for the Superfund Program

Date: February 4, 2008
Creator: Ramseur, Jonathan L.; Reisch, Mark & McCarthy, James E.
Description: This report discusses the role of dedicated taxes and other sources of revenue in funding the Hazardous Substance Superfund Trust Fund.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy: History and Current Issues

Energy Tax Policy: History and Current Issues

Date: June 10, 2008
Creator: Lazzari, Salvatore
Description: This report discusses the history, current posture, and outlook for the federal energy tax policy. It also discusses current energy tax proposals and major energy tax provisions enacted in the 109th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis

Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis

Date: May 22, 2008
Creator: Marples, Donald J.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Date: July 10, 2012
Creator: Crandall-Hollick, Margot L.
Description: This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional student aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Reducing the Budget Deficit: Tax Policy Options

Reducing the Budget Deficit: Tax Policy Options

Date: July 13, 2011
Creator: Sherlock, Molly F.
Description: This report analyzes various revenue options for deficit reduction, highlighting proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. Others, such as House Budget Committee Chairman Paul Ryan and the Obama Administration, have noted the importance of tax reform as part of a deficit reduction plans. These plans, however, do not provide the same level of detail as the Fiscal Commission and Debt Reduction Task Force, and are therefore not reviewed in detail as part of this report.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Date: July 18, 2011
Creator: Bickley, James M.
Description: This report covers the background and current status of three bills introduced to the 112th Congress to repeal Section 511 withholding provisions. The bills are S. 89, S. 164, and H.R. 674, as well as S.Amdt. 405 to S.782, the Economic Development Revitalization Act of 2011.
Contributing Partner: UNT Libraries Government Documents Department
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: 2008-15-21
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
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Date: September 12, 2011
Creator: Bickley, James M.
Description: This reports discusses tax gaps and withholding, and concerns and legislation regarding these issues in the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
U.S. Renewable Electricity: How Does the Production Tax Credit (PTC) Impact Wind Markets?

U.S. Renewable Electricity: How Does the Production Tax Credit (PTC) Impact Wind Markets?

Date: June 20, 2012
Creator: Brown, Phillip
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the “Buffett Rule”

An Analysis of the “Buffett Rule”

Date: October 7, 2011
Creator: Hungerford, Thomas L.
Description: This report examines the Buffett rule, but uses a measure of income that captures the ability to pay taxes and incorporates the effect of the corporate income tax in addition to the individual income tax and the payroll tax. The Buffet rule states that "no household making over $1 million annually should pay a smaller share of its income in taxes than middle-class families pay" and is named after Warren Buffett, the chairman of Berkshire Hathaway. The report includes figures, tables, and appendices to illustrate calculations and issues involved with the topic.
Contributing Partner: UNT Libraries Government Documents Department