Bonus Depreciation: Economic and Budgetary Issues

Bonus Depreciation: Economic and Budgetary Issues

Date: March 24, 2014
Creator: Gravelle, Jane G.
Description: This report discusses bonus depreciation as either a temporary stimulus provision or a permanent part of the tax code.
Contributing Partner: UNT Libraries Government Documents Department
Dynamic Scoring for Tax Legislation: A Review of Models

Dynamic Scoring for Tax Legislation: A Review of Models

Date: June 8, 2014
Creator: Gravelle, Jane G.
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.
Contributing Partner: UNT Libraries Government Documents Department
Restrictions on Itemized Tax Deductions: Policy Options and Analysis

Restrictions on Itemized Tax Deductions: Policy Options and Analysis

Date: May 21, 2013
Creator: Gravelle, Jane G.
Description: This report analyzes various proposals to restrict itemized deductions--both across-the-board and individually tailored--using standard economic criteria of economic efficiency, distribution, simplicity, and estimated revenue effects. In particular, this report estimates each proposal's potential to contribute to revenue-neutral reductions in income tax rates and the consequences for economic behavior.
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
International Corporate Tax Rate Comparisons and Policy Implications

International Corporate Tax Rate Comparisons and Policy Implications

Date: January 6, 2014
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
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: June 4, 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: 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
Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Date: October 17, 2014
Creator: Gravelle, Jane G.
Description: This report briefly summarizes and discusses items categorized as individual tax provisions. These and other temporary tax provisions that are regularly extended for one or two years are often referred to as "tax extenders."
Contributing Partner: UNT Libraries Government Documents Department
Dynamic Scoring for Tax Legislation: A Review of Models

Dynamic Scoring for Tax Legislation: A Review of Models

Date: January 24, 2014
Creator: Gravelle, Jane G.
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.
Contributing Partner: UNT Libraries Government Documents Department
Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Date: December 9, 2014
Creator: Gravelle, Jane G.
Description: The growth of the national debt, which is considered unsustainable under current policies, continues to be one of the central issues of domestic federal policy making. On August 2, 2011, Congress adopted, and the President signed, the Budget Control Act (BCA; P.L. 112-25), which might be viewed as an initial step in addressing long-run debt issues. This report examines alternative approaches to reducing the deficit, relating to the immediate issues arising from the BCA and the extended tax cuts as well as to ongoing, longer-term decisions about how to bring the debt under control. It focuses on the trade-offs between limiting the provision of defense and domestic public goods, reducing transfers to persons including entitlements for the elderly and those with low income, reducing support for state and local governments, and raising taxes. Using projections of the debt and deficit, it also addresses how limiting reliance on one source of deficit reduction creates pressure on other sources.
Contributing Partner: UNT Libraries Government Documents Department
Dynamic Scoring

Dynamic Scoring

Date: January 21, 2015
Creator: Gravelle, Jane G.
Description: This report 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.
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
The "Fiscal Cliff": Macroeconomic Consequences of Tax Increases and Spending Cuts

The "Fiscal Cliff": Macroeconomic Consequences of Tax Increases and Spending Cuts

Date: September 5, 2012
Creator: Gravelle, Jane G.
Description: Report regarding the fiscal cliff, which is a set of tax increases and spending cuts that would substantially reduce the deficit in 2013.
Contributing Partner: UNT Libraries Government Documents Department
International Corporate Tax Rate Comparisons and Policy Implications

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
Reform of U.S. International Taxation: Alternatives

Reform of U.S. International Taxation: Alternatives

Date: June 3, 2015
Creator: Gravelle, Jane G.
Description: This report describes and assesses the principal prescriptions that have been offered for broad reform of the international system. It begins with an overview of current law and 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
Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Date: November 30, 2012
Creator: Gravelle, Jane G.
Description: Report that examines alternative approaches to reducing the deficit, relating to the immediate issues arising from the Budget Control Act and the expiring tax cuts as well as to ongoing longer term decisions about how to bring the debt under control.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

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
Reform of U.S. International Taxation: Alternatives

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
Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Date: August 20, 2015
Creator: Gravelle, Jane G.
Description: This report briefly summarizes and discusses four items categorized as individual tax provisions that are regularly extended for one or two years (tax extenders). These items include deductions for elementary and secondary school teachers, deductions for state and local taxes, deductions for tuition and related expenses, and exclusions for employer-provided transit and parking benefits.
Contributing Partner: UNT Libraries Government Documents Department
The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects

The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects

Date: August 20, 2015
Creator: Gravelle, Jane G.
Description: This report examines several issues: it evaluates the potential of the Cadillac tax to affect health insurance coverage (and, therefore, the health market), and examines the expected incidence (burden) of the tax--that is, which group will pay the price of the tax.
Contributing Partner: UNT Libraries Government Documents Department
Tax Issues Relating to Charitable Contributions and Organizations

Tax Issues Relating to Charitable Contributions and Organizations

Date: August 5, 2008
Creator: Gravelle, Jane G.
Description: This report focuses on deductions for charitable contributions, and on institutions that are generally eligible for deductible charitable contributions, such as social welfare organizations, educational institutions, nonprofit hospitals, and churches, along with conduits to those institutions such as private foundations, donor-advised funds, and supporting organizations.
Contributing Partner: UNT Libraries Government Documents Department
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