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 Collection: Congressional Research Service Reports
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: April 4, 2003
Creator: Brumbaugh, David L & Richards, Don C
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: February 3, 2003
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Capital Gains Taxes: An Overview

Capital Gains Taxes: An Overview

Date: August 30, 1999
Creator: Gravelle, Jane G
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Potential Distributional Effects of the Alternative Minimum Tax

The Potential Distributional Effects of the Alternative Minimum Tax

Date: July 19, 2005
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: July 12, 2004
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: October 7, 2004
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Alternative Minimum Taxpayers by State

Alternative Minimum Taxpayers by State

Date: March 17, 2005
Creator: Esenwein, Gregg A
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

Date: April 22, 2005
Creator: Esenwein, Gregg A
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 109th Congress

Major Tax Issues in the 109th Congress

Date: April 14, 2005
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: April 30, 2004
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