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 Resource Type: Report
 Decade: 2010-2019
 Year: 2011
 Collection: Congressional Research Service Reports
Harbor Maintenance Trust Fund Expenditures

Harbor Maintenance Trust Fund Expenditures

Date: January 10, 2011
Creator: Frittelli, John
Description: In 1986, the Harbor Maintenance Tax (HMT) was enacted to fund U.S. Army Corps of Engineers' (USACE or the Corps) activities related to the routine operation and maintenance (O&M) of harbors, namely the dredging of harbor channels to their authorized depths and widths. Economic and equity issues related to HMT expenditures and collections are the main focus of this report. Before analyzing these issues, the report reviews the legislative history of the tax and legal challenges to it, discusses the advantages and disadvantages of alternative funding mechanisms, and describes the commercial context of current dredging activity. The last section identifies legislation related to harbor maintenance funding.
Contributing Partner: UNT Libraries Government Documents Department
An Overview of Major Tax Proposals in the President's FY2012 Budget

An Overview of Major Tax Proposals in the President's FY2012 Budget

Date: March 17, 2011
Creator: Keightley, Mark P.; Bickley, James M.; Guenther, Gary; Hungerford, Thomas L.; Maguire, Steven; Marples, Donald J. et al.
Description: The Obama Administration released the President's FY2012 budget proposal on February 14, 2011. According to the Administration's estimates, the tax proposals in the budget would increase revenues $280 billion over the next 10 years. This report provides a broad overview of the provisions included in the President's FY2012 budget request.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy: Issues in the 112th Congress

Energy Tax Policy: Issues in the 112th Congress

Date: April 14, 2011
Creator: Sherlock, Molly F. & Crandall-Hollick, Margot L.
Description: The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Reducing the Budget Deficit: Tax Policy Options

Reducing the Budget Deficit: Tax Policy Options

Date: May 17, 2011
Creator: Sherlock, Molly F.
Description: This report analyzes various revenue options for deficit reduction, highlighting proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. Others, such as House Budget Committee Chairman Paul Ryan and the Obama Administration, have noted the importance of tax reform as part of a deficit reduction plans. These plans, however, do not provide the same level of detail as the Fiscal Commission and Debt Reduction Task Force, and are therefore not reviewed in detail as part of this report.
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Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis

Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis

Date: May 27, 2011
Creator: Marples, Donald J. & Gravelle, Jane G.
Description: From the start of the 112th Congress, reform of the current U.S. corporate tax system has been widely debated as an option to stimulate the economy. Most of the debate has focused on lowering the corporate tax rate and moving towards a territorial system. An exception to this is a plan to reduce the tax rate on repatriated dividends that has received some consideration. Under such a plan, the U.S. tax that U.S. firms pay when their overseas operations remit ("repatriate") their foreign earnings as dividends to their U.S. parent corporations would be reduced. Variations of this type of proposal have been introduced in several bills, including H.R. 1036, H.R. 1834, and S. 727, in the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: June 7, 2011
Creator: Maguire, Steven
Description: This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. Congress will likely be asked to choose between taking either an active or passive role in the debate. In the 111th Congress, H.R. 5660 (former Representative Delahunt) would have granted SSUTA member states the authority to compel out-of- state vendors to collect sales and use taxes.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy: Issues in the 112th Congress

Energy Tax Policy: Issues in the 112th Congress

Date: April 14, 2011
Creator: Sherlock, Molly F. & Crandall-Hollick, Margot L.
Description: The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Date: September 12, 2011
Creator: Bickley, James M.
Description: This reports discusses tax gaps and withholding, and concerns and legislation regarding these issues in the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the “Buffett Rule”

An Analysis of the “Buffett Rule”

Date: October 7, 2011
Creator: Hungerford, Thomas L.
Description: This report examines the Buffett rule, but uses a measure of income that captures the ability to pay taxes and incorporates the effect of the corporate income tax in addition to the individual income tax and the payroll tax. The Buffet rule states that "no household making over $1 million annually should pay a smaller share of its income in taxes than middle-class families pay" and is named after Warren Buffett, the chairman of Berkshire Hathaway. The report includes figures, tables, and appendices to illustrate calculations and issues involved with the topic.
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Tax Reform: An Overview of Proposals in the 112th Congress

Tax Reform: An Overview of Proposals in the 112th Congress

Date: January 14, 2011
Creator: Bickley, James M.
Description: This report primarily covers fundamental tax reform. CRS reports are available online concerning the other three categories of tax reform: tax reform based on the elimination of the individual alternative minimum tax (AMT), proposals for reforming the corporate income tax, and proposals for reforming the U.S. taxation of international business.
Contributing Partner: UNT Libraries Government Documents Department
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