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 Collection: Congressional Research Service Reports
Federal Taxation of Student Aid: An Overview

Federal Taxation of Student Aid: An Overview

Date: February 4, 2002
Creator: Levine, Linda & Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Export Tax Benefits and the WTO: Foreign Sales Corporations (FSCs) and the Extraterritorial (ETI) Replacement Provisions

Export Tax Benefits and the WTO: Foreign Sales Corporations (FSCs) and the Extraterritorial (ETI) Replacement Provisions

Date: July 25, 2001
Creator: Brumbaugh, David L
Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Contributing Partner: UNT Libraries Government Documents Department
Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Date: March 13, 2002
Creator: Labonte, Marc
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Incentives for Alcohol Fuels

Tax Incentives for Alcohol Fuels

Date: February 9, 1995
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress

Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress

Date: January 10, 2001
Creator: Storey, James R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Pensions: Major Provisions of the Retirement Security and Savings Act of 2000

Pensions: Major Provisions of the Retirement Security and Savings Act of 2000

Date: January 12, 2001
Creator: Graney, Paul J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Telephone Excise Tax

Telephone Excise Tax

Date: September 15, 2000
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Marriage Penalty Legislation: A Comparison of Alternate Proposals

Marriage Penalty Legislation: A Comparison of Alternate Proposals

Date: June 8, 2001
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Economic Issues Surrounding the Estate and Gift Tax: A Brief Summary

Economic Issues Surrounding the Estate and Gift Tax: A Brief Summary

Date: June 19, 2001
Creator: Gravelle, Jane G
Description: Supporters of the estate and gift tax argue that it provides progressivity in the federal tax system, provides a backstop to the individual income tax and appropriately targets assets that are bestowed on heirs rather than assets earned through their hard work and effort. However, progressivity can be obtained through the income tax and the estate and gift tax is an imperfect backstop to the income tax. Critics argue that the tax discourages savings, harms small businesses and farms, taxes resources already subject to income taxes, and adds to the complexity of the tax system.
Contributing Partner: UNT Libraries Government Documents Department
The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals

The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals

Date: February 1, 2001
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department