This system will be undergoing maintenance Tuesday, December 6 from 9AM to 12PM CST.

  You limited your search to:

 Collection: Congressional Research Service Reports
The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

Date: March 23, 2001
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Across-the-Board Tax Cuts: Economic Issues

Across-the-Board Tax Cuts: Economic Issues

Date: September 24, 2001
Creator: Gravelle, Jane G.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Estate and Gift Taxes: Economic Issues

Estate and Gift Taxes: Economic Issues

Date: January 3, 2005
Creator: Gravelle, Jane G & Maguire, Steven
Description: The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the estate tax in 2010. During the phase-out period, the new law increases the exempt amount to $3.5 million by 2009 ($1.5 million in 2005), lowers the top rate to 45% by 2007 (the top rate in 2005 is 47%), and repeals the federal credit for state death taxes in 2005. The federal gift tax remains though the rate is reduced to the top personal income tax rate (35% in 2005). After repeal of the estate tax, carryover basis replaces step-up in basis for assets transferred at death. The legislation includes an exemption from carryover basis for capital gains of $1.3 million (and an additional $3 million for a surviving spouse). However, the estate tax provision in EGTRRA automatically sunsets December 31, 2010.
Contributing Partner: UNT Libraries Government Documents Department
Across-the-Board Tax Cuts: Economic Issues

Across-the-Board Tax Cuts: Economic Issues

Date: March 30, 2001
Creator: Gravelle, Jane G.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Excise Tax on Telephone Service: A History

The Federal Excise Tax on Telephone Service: A History

Date: January 4, 2001
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Individual Alternative Minimum Tax: Interaction with Marriage Penalty Relief and Other Tax Cuts

The Individual Alternative Minimum Tax: Interaction with Marriage Penalty Relief and Other Tax Cuts

Date: June 12, 2001
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy: An Economic Analysis

Energy Tax Policy: An Economic Analysis

Date: January 12, 2000
Creator: Lazzari, Salvatore
Description: The report provides background on the theory and application of tax policy as it relates to the energy sector, particularly with respect to the theory of market failure in the energy sector and the suggested policy remedies. This background provides a context for understanding how current or proposed energy tax policy may affect other policy objectives or be affected by such objectives.
Contributing Partner: UNT Libraries Government Documents Department
Consumption Taxes and the Level and Composition of Saving

Consumption Taxes and the Level and Composition of Saving

Date: January 11, 2001
Creator: Maguire, Steven
Description: This report examines how the composition of saving might change with the introduction of a consumption tax. Specifically, the report analyzes the possible impact of a consumption based tax system on various forms and levels of saving.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: January 30, 2003
Creator: Esenwein, Gregg A
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: December 4, 2002
Creator: Esenwein, Gregg A
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: April 19, 2002
Creator: Esenwein, Gregg A
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 105th Congress: A Summary

Major Tax Issues in the 105th Congress: A Summary

Date: July 10, 1998
Creator: Taxation and Government Finance Section
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: March 23, 2005
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: September 30, 2004
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: October 8, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: September 12, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: August 4, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: July 16, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: July 10, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: June 11, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: May 1, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: March 19, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: January 29, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: December 12, 2002
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department