Congressional Research Service Reports - 834 Matching Results

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Border-Adjusted Consumption Taxes and Exchange Rate Movements: Theory and Evidence

Description: This report provides a basic framework for understanding how and why exchange rates could respond to a Border-Adjusted Tax (BAT). It first describes a BAT(which does not tax exports) and uses several examples to illustrate how one works. It then summarizes the standard economic theory of how exchange rates should respond to a BAT, as well as the arguments against the theoretical predictions. Finally, this report reviews the existing literature that has empirically investigated the relationship… more
Date: April 18, 2017
Creator: Driessen, Grant A. & Keightley, Mark P.
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Partner: UNT Libraries Government Documents Department
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Brief Facts and Statistics

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.
Date: January 26, 2006
Creator: Sidor, Gary
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Partner: UNT Libraries Government Documents Department
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Brownfields Tax Incentive Extension

Description: This report discusses the brownfields tax incentive, which expires on December 31, 2007. Enacted in 1997, the provision allowed a taxpayer to fully deduct the costs of environmental cleanup in the year the costs were incurred, rather than spreading the costs over a period of years.
Date: January 19, 2007
Creator: Reisch, Mark
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Partner: UNT Libraries Government Documents Department
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Budget Surpluses: Economic Effects of Debt Repayment, Tax Cuts, or Spending - An Overview

Description: Updated projections released on July 15 by the Congressional Budget Office (CBO) indicate budget surpluses rising from $63 billion (0.9% of GDP) in FY1998 to more than $100 billion (1.3% to 1.5% of GDP) from FY2002 through FY2005 and over $200 billion (1.8% to 1.9%) from FY2006 through FY2008.1
Date: July 23, 1998
Creator: Cox, William
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Partner: UNT Libraries Government Documents Department
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The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: October 27, 2010
Creator: Hungerford, Thomas L.
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Partner: UNT Libraries Government Documents Department
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The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: November 10, 2010
Creator: Hungerford, Thomas L.
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Partner: UNT Libraries Government Documents Department
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The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: December 8, 2010
Creator: Hungerford, Thomas L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: December 10, 2010
Creator: Hungerford, Thomas L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Business Investment and Employment Tax Incentives to Stimulate the Economy

Description: This report discusses the merit of various business tax incentives and their effectiveness in providing fiscal stimulus during the recession. The two most common measures to provide business tax incentives for new investment are investment tax credits and accelerated deductions for depreciation.
Date: January 22, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Business Investment and Employment Tax Incentives to Stimulate the Economy

Description: This report discusses the merit of various business tax incentives and their effectiveness in providing fiscal stimulus during the recession. The two most common measures to provide business tax incentives for new investment are investment tax credits and accelerated deductions for depreciation.
Date: September 16, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Business Tax Issues in 2007

Description: This report discusses the information related to business tax issues in the year 2007. It also discusses the business tax legislation, 2001-2006.
Date: February 21, 2007
Creator: Brumbaugh, David L.
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Partner: UNT Libraries Government Documents Department
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Business Tax Issues in 2009

Description: This report discusses the tax climate for businesses, while economic stimulus proposals dominate the congressional debate. During 2009, it is anticipated that congressional deliberations will once again turn towards the extension of several expiring business tax provisions, energy taxation, tax shelters, and international taxation, while continuing to examine opportunities to stimulate the economy.
Date: April 8, 2009
Creator: Marples, Donald J.
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Partner: UNT Libraries Government Documents Department
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Business Tax Provisions That Expired in 2016 ("Tax Extenders")

Description: This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2016. Types of business provisions covered are special business investment (cost recovery), economic development, and other miscellaneous business-related matters.
Date: August 28, 2017
Creator: Sherlock, Molly F.; Marples, Donald J.; Lowry, Sean & Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Calculating Estate Tax Liability: 2001 to 2011 and Beyond

Description: This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresp… more
Date: May 7, 2008
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Calculating Estate Tax Liability: 2001 to 2011 and Beyond

Description: This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresp… more
Date: November 3, 2006
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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