Tax Reform in the 113th Congress: An Overview of Proposals

Tax Reform in the 113th Congress: An Overview of Proposals

Date: May 6, 2013
Creator: Sherlock, Molly F.
Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Contributing Partner: UNT Libraries Government Documents Department
President's Advisory Panel on Federal Tax Reform

President's Advisory Panel on Federal Tax Reform

Date: November 1, 2005
Creator: President's Advisory Panel on Federal Tax Reform
Description: On January 7, 2005, President Bush announced the establishment of a bipartisan panel to advise on options to reform the tax code to make it simpler, fairer, and more pro-growth to benefit all Americans. The Advisory Panel will submit to the Secretary of the Treasury a report containing revenue neutral policy options for reforming the Federal Internal Revenue Code as soon as practicable, but not later than November 1, 2005. These options should: simplify Federal tax laws to reduce the costs and administrative burdens of compliance with such laws; share the burdens and benefits of the Federal tax structure in an appropriately progressive manner while recognizing the importance of homeownership and charity in American society; and promote long-run economic growth and job creation, and better encourage work effort, saving, and investment, so as to strengthen the competitiveness of the United States in the global marketplace.
Contributing Partner: UNT Libraries Government Documents Department
The Medical Device Excise Tax: Economic Analysis

The Medical Device Excise Tax: Economic Analysis

Date: December 23, 2013
Creator: Gravelle, Jane G. & Lowry, Sean
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.
Contributing Partner: UNT Libraries Government Documents Department
Tax Deductions for Individuals: A Summary

Tax Deductions for Individuals: A Summary

Date: January 8, 2014
Creator: Lowry, Sean
Description: This report first describes what tax deductions are, how they vary in their effects on reducing taxable income, and how they differ from other provisions (e.g., exclusions or credits). Next, it discusses the rationale for deductions as part of the tax code. The final section of this report includes tables that summarize each individual tax deduction, under current law. Many of these deductions are part of the permanent income tax code.
Contributing Partner: UNT Libraries Government Documents Department
Advisory Commission on Electronic Commerce

Advisory Commission on Electronic Commerce

Date: February 1, 2004
Creator: Advisory Commission on Electronic Commerce
Description: Home of the Advisory Commission on Electronic Commerce, created by Congress to produce recommendations on electronic commerce and tax policy, critical information age issues with global implications.
Contributing Partner: UNT Libraries Government Documents Department
Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Date: August 2013
Creator: Jimenez, Peggy D.
Description: Many taxing authorities, including those in the United States (U.S.), rely on voluntary tax compliance and continually search for ways to increase tax revenues. Most of these methods are costly and labor intensive, such as audits and penalties for noncompliance. Prior tax compliance research has heavily investigated the influence that economic factors, such as tax rates and penalties, have on individual compliance intentions. However, economic models fail to fully predict individual tax compliance. Psychology literature suggests that social factors may also play an important role in individual tax compliance decisions. The purpose of this study is to examine the influence that social and psychological factors have on individuals' tax compliance intentions. Specifically, a model of taxpayer compliance is hypothesized that suggests that norms, perceived fairness of the tax system, and trust in government have a significant influence on compliance intentions. Results of a survey of 217 U.S. taxpayers found support for the influence of social factors on tax compliance. This research concludes that social norms have an indirect influence on compliance intentions through internalization as personal norms. Specifically, as the strength of social norms in favor of tax compliance increase, personal norms of tax compliance also increase, and this leads ...
Contributing Partner: UNT Libraries
PILT (Payments in Lieu of Taxes): Somewhat Simplified

PILT (Payments in Lieu of Taxes): Somewhat Simplified

Date: February 20, 2014
Creator: Corn, M. Lynne
Description: This report explains Payments in Lieu of Taxes (PILT), with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of certain legislative changes to PILT in 2009 and 2012.
Contributing Partner: UNT Libraries Government Documents Department
Itemized Tax Deductions for Individuals: Data Analysis

Itemized Tax Deductions for Individuals: Data Analysis

Date: February 12, 2014
Creator: Lowry, Sean
Description: This report analyzes data about reforming itemized tax deductions for individuals.
Contributing Partner: UNT Libraries Government Documents Department
Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Date: unknown
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Description: This report briefly summarizes the temporary charitable tax provisions that expired at the end of 2013 and are being considered for extension. The report also discusses the economic impact of these charitable tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Selected Recently Expired Business Tax Provisions ("Tax Extenders")

Selected Recently Expired Business Tax Provisions ("Tax Extenders")

Date: April 30, 2014
Creator: Gravelle, Jane G.; Marples, Donald J. & Sherlock, Molly F.
Description: This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2013 and that are being considered for extension.
Contributing Partner: UNT Libraries Government Documents Department
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