You limited your search to:

 Collection: Congressional Research Service Reports
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/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5405/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5402/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5401/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5407/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5400/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5408/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5404/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5409/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5406/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5403/
Short-Run Macroeconomic Effects of Fundamental Tax Reform
No Description digital.library.unt.edu/ark:/67531/metacrs8620/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5415/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5412/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5411/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5410/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5414/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5416/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5413/
Major Tax Issues in the 107th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5395/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5397/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5398/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5399/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5396/
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/
The Potential Distributional Effects of the Alternative Minimum Tax
No Description digital.library.unt.edu/ark:/67531/metacrs6789/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs6042/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs6043/
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: 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/
Major Tax Issues in the 109th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs6313/
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/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs6643/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
No Description digital.library.unt.edu/ark:/67531/metacrs1171/
Transportation Fuel Taxes: Impacts of a Repeal or Moratorium
No Description digital.library.unt.edu/ark:/67531/metacrs1182/
The Marriage Tax Penalty: An Overview of the Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1217/
The Marriage Tax Penalty: An Overview of the Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1218/
Marriage Tax Penalties: Legislative Proposals in the 106th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs1219/
Recent Trends in the Federal Tax Burden
No Description digital.library.unt.edu/ark:/67531/metacrs1312/
Recent Tax Changes Affecting Installment Sales
No Description digital.library.unt.edu/ark:/67531/metacrs1316/
Major Tax Issues in the 109th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs8037/
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/
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
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/
Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
No Description digital.library.unt.edu/ark:/67531/metacrs7967/
Social Security: Raising or Eliminating the Taxable Earnings Base
No Description digital.library.unt.edu/ark:/67531/metacrs7727/
Federal Income Tax Thresholds for Selected Years: 1996 through 2006
No Description digital.library.unt.edu/ark:/67531/metacrs7982/
Major Tax Issues in the 105th Congress: A Summary
No Description digital.library.unt.edu/ark:/67531/metacrs798/
Major Tax Issues in the 107th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs3425/