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Congressional Research Service Reports
State and Local Sales and Use Taxes and Internet Commerce
Date: March 9, 2006
Creator: Maguire, Steven
Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs10474/
State and Local Sales and Use Taxes and Internet Commerce
Date: March 9, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9320/
State and Local Sales and Use Taxes and Internet Commerce
Date: March 9, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9752/
Tax Reform and Distributional Issues
Date: February 27, 2006
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9269/
An Introduction to the Design of the Low-Income Housing Tax Credit
Date: February 24, 2006
Creator: Jackson, Pamela J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9134/
The Streamlined Sales and Use Tax Agreement: A Brief Description
Date: February 22, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9966/
The Streamlined Sales and Use Tax Agreement: A Brief Description
Date: February 22, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9990/
Tax Treatment of the Use of Employer-Provided Aircraft for Entertainment: Current Law and Issues for Congress
Date: February 17, 2006
Creator: Guenther, Gary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9270/
Internet Taxation: Issues and Legislation in the 109th Congress
Date: February 2, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs8277/
Brief Facts and Statistics
Date: January 26, 2006
Creator: Sidor, Gary
Description: This report provides facts and statistics about Social Security that are frequently requested by Members of Congress and their staffs. It includes information about Social Security taxes and benefits, the program's impact on its recipients' incomes, federal tax receipts, federal spending and the economy, administrative information, and selected facts about Medicare.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metadc26041/