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  Partner: UNT Libraries Government Documents Department
 Country: United States
 Collection: Congressional Research Service Reports
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: September 3, 2010
Creator: Gravelle, Jane G.
Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: January 23, 2013
Creator: Gravelle, Jane G.
Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: January 16, 2015
Creator: Gravelle, Jane G.
Description: This report discusses the State of the Union address, which is a communication between the President and Congress in which the chief executive reports on the current conditions of the United States and provides policy proposals for the upcoming legislative year.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: January 15, 2015
Creator: Gravelle, Jane G.
Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit-shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options, a summary of legislation enacted in the 111th Congress, and a summary of specific legislative proposals.
Contributing Partner: UNT Libraries Government Documents Department
Tax Options for Financing Health Care Reform

Tax Options for Financing Health Care Reform

Date: March 2, 2010
Creator: Gravelle, Jane G.
Description: This report reviews the revenue raisers proposed to fund health care reform. Other financing proposals are presented including those made by the Obama Administration and those introduced in earlier congressional work. The final sections discuss other proposals suggested by the round-table discussion participants.
Contributing Partner: UNT Libraries Government Documents Department
Unemployment: Issues in the 113th Congress

Unemployment: Issues in the 113th Congress

Date: December 31, 2013
Creator: Gravelle, Jane G.
Description: This report addresses three policy issues: whether to take additional measures to increase jobs (or avoid contractionary policies), what measures might be most effective, and how job creation proposals should be financed.
Contributing Partner: UNT Libraries Government Documents Department
The Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening

The Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening

Date: March 22, 2012
Creator: Gravelle, Jane G. & Hungerford, Thomas L.
Description: Congressional interest in a major reform of the individual income tax that would broaden the base and use the additional tax revenues to lower rates and/or reduce the deficit has increased. This report discusses ways in which the tax base can be broadened, tax expenditures, and impediments to broadening the base/eliminating or reducing expenditures.
Contributing Partner: UNT Libraries Government Documents Department
Federal Proposals to Tax Marijuana: An Economic Analysis

Federal Proposals to Tax Marijuana: An Economic Analysis

Date: November 13, 2014
Creator: Gravelle, Jane G. & Lowry, Sean
Description: This report focuses solely on issues surrounding a potential federal marijuana tax. First, it provides a brief overview of marijuana production. Second, it presents possible justifications for taxes and, in some cases, estimates the level of tax suggested by that rationale. Third, it analyzes possible marijuana tax designs. The report also discusses various tax administration and enforcement issues, such as labeling and tracking.
Contributing Partner: UNT Libraries Government Documents Department
The Medical Device Excise Tax: Economic Analysis

The Medical Device Excise Tax: Economic Analysis

Date: December 23, 2013
Creator: Gravelle, Jane G. & Lowry, Sean
Description: This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.
Contributing Partner: UNT Libraries Government Documents Department
The Medical Device Excise Tax: Economic Analysis

The Medical Device Excise Tax: Economic Analysis

Date: November 3, 2014
Creator: Gravelle, Jane G. & Lowry, Sean
Description: This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.
Contributing Partner: UNT Libraries Government Documents Department