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 Collection: Congressional Research Service Reports
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: May 22, 2006
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
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: May 22, 2006
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
Retirement Savings and Household Wealth: Trends from 2001 to 2004

Retirement Savings and Household Wealth: Trends from 2001 to 2004

Date: May 22, 2006
Creator: Purcell, Patrick J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Date: April 20, 2006
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Effects of Government Expenditures and Revenues on the Economy and Economic Well-Being: A Cross-National Analysis

The Effects of Government Expenditures and Revenues on the Economy and Economic Well-Being: A Cross-National Analysis

Date: April 5, 2006
Creator: Hungerford, Thomas L
Description: Congress passed and the President signed a reconciliation bill (P.L. 109-171) to reduce mandatory spending by $39 billion between FY2006 and FY2010. A revenue reduction reconciliation bill (H.R. 4297) has not been enacted as of the date of this report. Many argue that tax and spending reductions will stimulate economic growth, whereas many others argue that tax cuts will lead to a larger deficit with adverse economic effects and that spending cuts will reduce critical government services. This report examines the effects of government spending and taxation on economic growth and economic well-being by comparing the United States with 20 other industrial Organization for Economic Cooperation and Development (OECD) countries.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

Date: April 4, 2006
Creator: Jackson, Pamela J.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
State and Local Sales and Use Taxes and Internet Commerce

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
State and Local Sales and Use Taxes and Internet Commerce

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
State and Local Sales and Use Taxes and Internet Commerce

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
Tax Reform and Distributional Issues

Tax Reform and Distributional Issues

Date: February 27, 2006
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department