Reform of U.S. International Taxation: Alternatives
Date: December 17, 2010
Creator: Gravelle, Jane G.
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.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metadc31427/
Tax Havens: International Tax Avoidance and Evasion
Date: July 9, 2009
Creator: Gravelle, Jane G.
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 haven countries, focusing primarily on evasion issues. There are also a number of legislative proposals that address these issues including the Stop Tax Haven Abuse Act (S. 506, H.R. 1265); draft proposals by the Senate Finance Committee; two other related bills, S. 386 and S. 569; and a proposal by President Obama. This report discusses this issue in detail.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metadc26159/
International Corporate Tax Rate Comparisons and Policy Implications
Date: March 31, 2011
Creator: Gravelle, Jane G.
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.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metadc99047/
The Proposed Tobacco Settlement: Who Pays for the Health Costs of Smoking?
Date: April 30, 1998
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs561/
The Flat Tax and Other Proposals: Effects on Housing
Date: April 29, 1996
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs360/
Effects of Flat Taxes and Other Proposals on Housing: An Overview
Date: June 17, 1996
Creator: Gravelle, Jane G
Description: Studies have estimated that some of these revisions would cause a decline in demand for houses and significant reduction in house prices--perhaps in excess of 15 percent. These studies, however, presumed a fixed supply of housing; even a limited supply response would greatly decrease predicted asset price effects. Supply response is likely to be large in the long run and not insignificant in the short run. Effects on housing demand might also be mitigated by increases in savings rates and lower interest rates. Thus, effects of the flat tax on housing prices are likely to be limited in the short run and very small in the long run. Rental housing demand, on the other hand, would be encouraged with a shift to a consumption tax base.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs359/
The Proposed Tobacco Settlement: Effects on Prices, Smoking Behavior, and Income Distribution
Date: May 5, 1998
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs562/
Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress
Date: February 7, 2005
Creator: Gravelle, Jane G
Description: Several bills introduced in the 108th Congress included revenue-raising provisions, particularly those aimed at tax shelters that are generally used by corporations. In 2003, anti-sheltering provisions were included in several bills. This report is an overview of the revenue-raising provisions in the original reported versions of H.R. 2896 and S. 1637 and the final anti-sheltering bill as enacted.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs6773/
Comparison of Tax Incentives of Domestic Manufacturing: 108th Congress
Date: January 25, 2005
Creator: Gravelle, Jane G
Description: The enacted provision of this legislation (H.R. 4520), following the passage of the Senate’s version (then S. 1637) and the House bill (H.R. 4520) followed the Senate version, which allowed a deduction and would cover unincorporated firms as well as corporations. However, the proposal contained the broader definition of manufacturing in the House bill which included oil and gas extraction, utilities, construction, and electricity. This report discusses the provisions in these two versions of the subsidy as well as some of the issues surrounding alternative methods of providing a manufacturing subsidy.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs6477/
Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
Date: June 11, 2001
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1892/