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 Collection: Congressional Research Service Reports
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
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 107th Congress
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Major Tax Issues in the 107th Congress
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Major Tax Issues in the 107th Congress
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Major Tax Issues in the 107th Congress
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Major Tax Issues in the 107th Congress
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Major Tax Issues in the 107th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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Value-Added Tax as a New Revenue Source
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 107th Congress
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Major Tax Issues in the 106th Congress: A Summary
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Major Tax Issues in the 106th Congress: A Summary
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Value-Added Tax as a New Revenue Source
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