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Fact Sheet on Congressional Tax Proposals

Description: After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions.
Date: June 17, 2002
Creator: Gravelle, Jane G
Item Type: Report
Partner: UNT Libraries Government Documents Department

Fact Sheet on Congressional Tax Proposals

Description: After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions.
Date: July 18, 2002
Creator: Gravelle, Jane G
Item Type: Report
Partner: UNT Libraries Government Documents Department

Dynamic Scoring for Tax Legislation: A Review of Models

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.
Date: June 8, 2014
Creator: Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Dynamic Scoring

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.
Date: January 21, 2015
Creator: Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department

A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement

Description: Proposals to limit the federal government’s authority to raise taxes have been made several times in recent years. Most frequently, these proposals call for limits on Congress’s ability to pass revenue measures. Typically, limitation proposals would allow increases in tax revenues only under one of two circumstances. First, tax revenues could increase under existing tax laws as a result of economic upturns. Alternatively, they could increase because of a new law, but only if it were passed by a super-majority (typically two-thirds or three-fifths). Questions about how such proposals might be applied in practice have not been clearly answered. Congress has previously considered such proposals in 1996, 1997, 1998, 1999, 2000, and 2001. In each case the proposal has failed to achieve the two-thirds majority necessary for passage. Most recently, the House considered H.J.Res. 96 on June 12, 2002. The measure failed to achieve the necessary two-thirds, 227-178. This report will be updated to reflect any further legislative actions on such proposals.
Date: June 13, 2002
Creator: Saturno, James V
Item Type: Report
Partner: UNT Libraries Government Documents Department

A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement

Description: Proposals to limit the federal government’s authority to raise taxes have been made several times in recent years. Most frequently, these proposals call for limits on Congress’s ability to pass revenue measures. Typically, limitation proposals would allow increases in tax revenues only under one of two circumstances. First, tax revenues could increase under existing tax laws as a result of economic upturns. Alternatively, they could increase because of a new law, but only if it were passed by a super-majority (typically two-thirds or three-fifths). Questions about how such proposals might be applied in practice have not been clearly answered. Congress has previously considered such proposals in 1996, 1997, 1998, 1999, 2000, and 2001. In each case the proposal has failed to achieve the two-thirds majority necessary for passage. Most recently, the House considered H.J.Res. 96 on June 12, 2002. The measure failed to achieve the necessary two-thirds, 227-178. This report will be updated to reflect any further legislative actions on such proposals.
Date: July 15, 2003
Creator: Saturno, James V
Item Type: Report
Partner: UNT Libraries Government Documents Department

Dynamic Scoring for Tax Legislation: A Review of Models

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.
Date: January 24, 2014
Creator: Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department