Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: September 9, 2004
Creator: Brumbaugh, David L.
Description: Tax policy is frequently considered by policymakers as a tool for boosting economic performance in various ways, and the likely economic effects of tax policy are often hotly debated. A brief overview of the current economic context is thus a good starting point for looking at tax issues facing the current Congress. This report provides an overview of major tax issues. The report begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to occur: the general state of the U.S. economy; the position of the federal budget; and the level of taxes in the United States.
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: December 2, 2004
Creator: Brumbaugh, David L.
Description: This report provides an overview of major tax issues. It begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to occur: the general state of the U.S. economy; the position of the federal budget; and the level of taxes in the United States.
Contributing Partner: UNT Libraries Government Documents Department
The Taxpayer Relief Act of 1997: An Overview

The Taxpayer Relief Act of 1997: An Overview

Date: October 17, 1997
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Level of Taxes in the United States, 1940-1997

The Level of Taxes in the United States, 1940-1997

Date: April 17, 1998
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
International Tax Provisions of the American Competitiveness and Corporate Accountability Act (H.R. 5095)

International Tax Provisions of the American Competitiveness and Corporate Accountability Act (H.R. 5095)

Date: September 20, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
U.S. Taxation of Overseas Investment and Income: Background and Issues in 2005

U.S. Taxation of Overseas Investment and Income: Background and Issues in 2005

Date: January 31, 2005
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Taxes, Exports and Investment: ETI/FSC and Domestic Investment Proposals in the 108th Congress

Taxes, Exports and Investment: ETI/FSC and Domestic Investment Proposals in the 108th Congress

Date: November 5, 2004
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Forms that Incorporate Abroad for Tax Purposes:  Corporate "Inversions" and "Expatriation"

Forms that Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: June 5, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
U.S. Taxation of Overseas Investment

U.S. Taxation of Overseas Investment

Date: March 8, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
U.S. Taxation of Overseas Investment

U.S. Taxation of Overseas Investment

Date: August 8, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
President Bush's Tax Proposal: A Brief Overview

President Bush's Tax Proposal: A Brief Overview

Date: June 21, 2001
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)

Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)

Date: March 12, 2001
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: September 20, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Jobs and Growth Tax Act (H.R. 2): A Brief Overview of the House Tax-Cut Bill

The Jobs and Growth Tax Act (H.R. 2): A Brief Overview of the House Tax-Cut Bill

Date: May 12, 2003
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 109th Congress

Major Tax Issues in the 109th Congress

Date: April 14, 2005
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Level of Taxes in the United States, 1940-2000

The Level of Taxes in the United States, 1940-2000

Date: June 15, 2001
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Level of Taxes in the United States, 1941-1999

The Level of Taxes in the United States, 1941-1999

Date: February 11, 2000
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: May 14, 2003
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: January 30, 2003
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: June 18, 2003
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Foreign Sales Corporation (FSC) Tax Benefit for Exporting: WTO Issues and an Economic Analysis

The Foreign Sales Corporation (FSC) Tax Benefit for Exporting: WTO Issues and an Economic Analysis

Date: December 11, 2000
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Export Tax Benefits and the WTO: Foreign Sales Corporations (FSCs) and the Extraterritorial (ETI) Replacement Provisions

Export Tax Benefits and the WTO: Foreign Sales Corporations (FSCs) and the Extraterritorial (ETI) Replacement Provisions

Date: July 25, 2001
Creator: Brumbaugh, David L
Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Contributing Partner: UNT Libraries Government Documents Department
Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Date: January 24, 2002
Creator: Brumbaugh, David L
Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Contributing Partner: UNT Libraries Government Documents Department
Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Date: June 25, 2002
Creator: Brumbaugh, David L
Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
Contributing Partner: UNT Libraries Government Documents Department
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