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The Earned Income Tax Credit (EITC): An Overview

Description: The Earned Income Tax Credit (EITC) is a refundable tax credit available to eligible workers earning relatively low wages. This report provides an overview of the EITC, first discussing eligibility requirements for the credit, followed by how the credit is computed and paid. The report then provides data on the growth of the EITC since it was first enacted in 1975. Finally the report concludes with data on the EITC claimed on 2012 tax returns, examining EITC claims by number of qualifying child… more
Date: December 3, 2014
Creator: Falk, Gene & Crandall-Hollick, Margot L.
Partner: UNT Libraries Government Documents Department
open access

The "Better Way" House Tax Plan: An Economic Analysis

Description: This report describes current tax law and the proposed changes under the Better Way tax reform blueprint. It discusses economic efficiency, distributional and equity issues, administrative and compliance issues, revenue effects, and other tax-related issues.
Date: August 3, 2017
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
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Tax Havens: International Tax Avoidance and Evasion

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 opti… more
Date: September 3, 2010
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
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The Medical Device Excise Tax: Economic Analysis

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.
Date: November 3, 2014
Creator: Gravelle, Jane G. & Lowry, Sean
Partner: UNT Libraries Government Documents Department
open access

The Bush Tax Cuts and the Economy

Description: This report examines the Bush tax cuts within the context of the current and long-term economic and budgetary environment.
Date: September 3, 2010
Creator: Hungerford, Thomas L.
Partner: UNT Libraries Government Documents Department
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"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Description: This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
Date: April 3, 2013
Creator: Lunder, Erika K. & Pettit, Carol A.
Partner: UNT Libraries Government Documents Department
open access

Corporate Expatriation, Inversions, and Mergers: Tax Issues

Description: This report begins with a brief discussion of relevant portions of the U.S. corporate income tax system before examining how inversions were commonly structured. The report then looks at how Congress and Department of the Treasury have reduced the benefits of inversions. The report concludes with an examination of methods that remain to invert and policy options available to prevent or limit these inversions.
Date: September 3, 2014
Creator: Marples, Donald J. & Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
open access

ACA: A Brief Overview of the Law, Implementation, and Legal Challenges

Description: This report summarizes the Affordable Care Act (ACA) and the legal challenges it has faced. The report contains information on various lawsuits due to the ACA and provides the reasoning behind them as Congress violating its enumerated powers in the constitution. Moreover, the report covers the challenges of implementing the law.
Date: July 3, 2012
Creator: Redhead, C. Stephen; Chaikind, Hinda; Fernandez, Bernadette & Staman, Jennifer
Partner: UNT Libraries Government Documents Department
open access

The Earned Income Tax Credit (EITC): An Overview

Description: This report discusses the earned income tax credit (EITC), established in the tax code in 1975, which offers cash aid to working parents with relatively low incomes who care for dependent children.
Date: April 3, 2014
Creator: Scott, Christine & Crandall-Hollick, Margot L.
Partner: UNT Libraries Government Documents Department
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