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in creator/contributor: "Gravelle, Jane G."  
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The Affordable Care Act and Small Business: Economic Issues

Description: This report explains how employer-sponsored insurance can be used to address concerns about health insurance coverage and cost. Then, it summarizes the three ACA provisions most relevant to small businesses. Also, it analyzes these provisions for their potential effects on small businesses. Last, this report presents several approaches that could address some concerns associated with these provisions (particularly the employer penalty).
Date: February 25, 2014
Creator: Lowry, Sean & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Medical Device Excise Tax: Economic Analysis

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.
Date: December 23, 2013
Creator: Gravelle, Jane G. & Lowry, Sean
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Affordable Care Act and Small Business: Economic Issues

Description: This report explains how employer-sponsored insurance can be used to address concerns about health insurance coverage and cost. Then, it summarizes the three ACA provisions most relevant to small businesses. Also, it analyzes these provisions for their potential effects on small businesses. Last, this report presents several approaches that could address some concerns associated with these provisions (particularly the employer penalty).
Date: August 15, 2013
Creator: Lowry, Sean & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Corporate Expatriation, Inversions, and Mergers: Tax Issues

Description: This report discusses relevant portions of the U.S. corporate income tax system and how inversions have commonly been structured. It also looks at how Congress and Department of the Treasury have reduced the benefits of inversions, including The American Jobs Creation Act, as well as post-2004 inversions and treasury regulations, and policy options.
Date: May 27, 2014
Creator: Marples, Donald J. & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Reform of U.S. International Taxation: Alternatives

Description: This report describes and assesses the principal prescriptions that have been offered for broad reform of the current U.S. system for taxing international businesses. The report begins with an overview of current law and of possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.
Date: December 17, 2010
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Dynamic Scoring for Tax Legislation: A Review of Models

Description: This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses.
Date: June 8, 2014
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Economic Stimulus: Issues and Policies

Description: Recent policies have sought to contain damages spilling over from housing and financial markets to the broader economy, including monetary policy, which is the responsibility of the Federal Reserve, and fiscal policy, including a tax cut in February 2008 of $150 billion and two extensions of unemployment compensation in June and November of 2008. This report discusses this problem as well as certain interventional measures that the government has taken and is considering taking to combat it, in… more
Date: July 6, 2009
Creator: Gravelle, Jane G.; Hungerford, Thomas L. & Labonte, Marc
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Havens: International Tax Avoidance and Evasion

Description: The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. The revenue losses from this tax avoidance and evasion are difficult to estimate, but some have suggested that the annual cost of offshore tax abuses may be around $100 billion per year. Recent actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations have targeted tax … more
Date: July 9, 2009
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Cigarette Taxes to Fund Health Care Reform: An Economic Analysis

Description: A cigarette excise tax increase of 75 cents per pack has been proposed to finance part of the President's universal health care program. The tax enjoys considerable public support, would raise about $11 billion per year, and would be relatively simple to administer because it would increase an existing manufacturer's excise tax. This report discusses these rationales, as well as other effects of and concerns about the tax, organized into topics of market failure as a justification for the tax (… more
Date: March 8, 1994
Creator: Gravelle, Jane G. & Zimmerman, Dennis
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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

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… more
Date: May 27, 2011
Creator: Marples, Donald J. & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Indexing Capital Gains Taxes for Inflation

Description: This report discusses the debate over proposals to index capital gains for inflation. The proposed change would eliminate the part of capital gains that reflects inflation by increasing the basis (i.e., the amount subtracted from sales price to determine capital gains) by inflation occurring since acquisition of the asset.
Date: June 18, 2018
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

International Corporate Tax Rate Comparisons and Policy Implications

Description: This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform.
Date: March 31, 2011
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Capital Gains Taxes: An Overview

Description: This report discusses the tax legislation in 1997 that reduced capital gains taxes on several types of assets, imposing a 20% maximum tax rate on long-term gains, a rate temporarily reduced to 15% for 2003-2008, which was extended for two additional years in 2006.
Date: January 24, 2007
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Corporate Tax Reform: Issues for Congress

Description: This report discusses the arguments for lowering the corporate tax rate that includes the traditional concerns about economic distortions arising from the corporate tax and newer concerns arising from the increasingly global nature of the economy.
Date: December 16, 2011
Creator: Gravelle, Jane G. & Hungerford, Thomas L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Cigarette Tax Increase to Finance SCHIP

Description: This report mainly provides information about The rise in Cigarette Tax to Finance SCHIP. An original proposal would be mandated a 61 percent increase per pack.but, the resolution makes such a tax possible but not mandatory and does not set the level.
Date: June 19, 2007
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Medical Device Excise Tax: Economic Analysis

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.
Date: January 9, 2015
Creator: Gravelle, Jane G. & Lowry, Sean
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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