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
Major Tax Issues in the 106th Congress: A Summary

Major Tax Issues in the 106th Congress: A Summary

Date: October 19, 2000
Creator: Government Finance and Taxation Section
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 106th Congress: A Summary

Major Tax Issues in the 106th Congress: A Summary

Date: September 21, 2000
Creator: Government Finance and Taxation Section
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: January 11, 2001
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Consumption Taxes and the Level and Composition of Saving

Consumption Taxes and the Level and Composition of Saving

Date: January 11, 2001
Creator: Maguire, Steven
Description: This report examines how the composition of saving might change with the introduction of a consumption tax. Specifically, the report analyzes the possible impact of a consumption based tax system on various forms and levels of saving.
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 107th Congress

Major Tax Issues in the 107th Congress

Date: May 24, 2001
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Date: July 3, 2008
Creator: Levine, Linda
Description: Educational assistance offered by employers to their employees may be exempt from federal income tax under Section 127 and Section 132 of the Internal Revenue Code. Section 127 is the employer educational assistance exclusion; Section 132, the fringe benefit exclusion for working condition benefits (e.g., job-related eduction) among other benefits. Congress established the two tax provisions well before it enacted to her higher education tax benefits meant to assist taxpayers, their spouses, and dependents -- regardless of employment status -- pay current educational expenses incurred while obtaining postsecondary degrees and undertaking lifelong learning.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

Date: July 1, 2008
Creator: Maguire, Steven & Teefy, Jennifer
Description: The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 107th Congress

Major Tax Issues in the 107th Congress

Date: January 5, 2001
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 108th Congress

Major Tax Issues in the 108th Congress

Date: July 2, 2003
Creator: Brumbaugh, David L & Richards, Don C
Description: None
Contributing Partner: UNT Libraries Government Documents Department
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