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The Economic Effects of Capital Gains Taxation

Description: This report discusses tax policy in relation to capital gains. Proposals dealing with the taxation of capital gains have ranged from the outright elimination of capital gains taxation to the reduction of capital gains tax rates for certain classes of taxpayers to the elimination of the preferential tax treatment.
Date: March 4, 2009
Creator: Hungerford, Thomas L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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State and local taxation of privately owned property located on Federal areas : proposed amendment to the Buck act

Description: The ACIR Library is composed of publications that study the interactions between different levels of government. This document addresses state and local taxation of privately owned property located on federal areas.
Date: June 1961
Creator: United States. Advisory Commission on Intergovernmental Relations.
Item Type: Refine your search to only Book
Partner: UNT Libraries Government Documents Department
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Federal Taxation of the Drug Industry and Its Effects on New Drug Development

Description: This report examines the impact of federal taxation on the incentive to invest in new drug development. More specifically, it looks at the provisions in current tax law that affect the performance of the drug industry, compares the industry's federal tax burden with that of other major industries, and assesses the effect of federal taxation on the incentive to invest in new drug development.
Date: March 18, 2009
Creator: Guenther, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. Legislation was introduced in the 108th Congress that would have repealed the taxation of UC benefits, provided a two-year suspension of the taxation of UC benefits, or transferred the proceeds from … more
Date: January 14, 2005
Creator: Scott, Christine
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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State and local taxation of out-of-state mail order sales

Description: The ACIR Library is composed of publications that study the interactions between different levels of government. This document addresses state and local taxation of out-of-state mail order sales.
Date: April 1986
Creator: United States. Advisory Commission on Intergovernmental Relations.
Item Type: Refine your search to only Book
Partner: UNT Libraries Government Documents Department
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The Economic Effects of Capital Gains Taxation

Description: One provision of the 1913 individual income tax that generated a great deal of confusion was the taxation of income from the sale of property (i.e., capital gains income). This initial confusion has led to almost 100 years of legislative debates over capital gains. Beginning in 1922 capital gains were first subject to lower tax rates than ordinary income. This preferential treatment has continued throughout most of the history of the income tax. Proposals dealing with the taxation of capital ga… more
Date: June 18, 2010
Creator: Hungerford, Thomas L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Taxation of Aliens Working in the United States

Description: This report outlines issues regarding the taxation of aliens since several pieces of current legislation have been introduced that would impose restrictions for claiming child tax credits or for claiming credits and refunds. The report includes an overview of immigration status, resident or nonresident aliens, taxation of income for various classifications, and Social Security and medicare taxes.
Date: May 18, 2012
Creator: Lunder, Erika K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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U.S. Taxation of Overseas Investment and Income: Background and Issues

Description: This report analyzes how the current U.S. tax system applies to foreign investment undertaken by U.S. firms abroad, and how that application was changed by recent legislation. It also assesses the impact of the tax system and legislation, and concludes by discussing a variety of issues in international taxation that Congress may face in 2008 and beyond. It begins with a brief examination of the data on international investment.
Date: May 21, 2008
Creator: Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. H.R. 6844 would provide a two-year suspension of the taxation of UC benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: October 14, 2008
Creator: Whittaker, Julie M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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State taxation of banks : issues and options

Description: The ACIR Library is composed of publications that study the interactions between different levels of government. This document addresses state taxation of banks.
Date: December 1989
Creator: United States. Advisory Commission on Intergovernmental Relations.
Item Type: Refine your search to only Book
Partner: UNT Libraries Government Documents Department
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State taxation of multinational corporations

Description: The ACIR Library is composed of publications that study the interactions between different levels of government. This document addresses state taxation of multinational corporations.
Date: April 1983
Creator: United States. Advisory Commission on Intergovernmental Relations.
Item Type: Refine your search to only Book
Partner: UNT Libraries Government Documents Department
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Estimates of revenue potential from state taxation of out-of-state mail order sales

Description: The ACIR Library is composed of publications that study the interactions between different levels of government. This document addresses estimates of revenue potential from state taxation of out-of-state mail order sales.
Date: September 1987
Creator: United States. Advisory Commission on Intergovernmental Relations.
Item Type: Refine your search to only Book
Partner: UNT Libraries Government Documents Department
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State Taxation of Internet Transactions

Description: This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution.
Date: April 19, 2013
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Natural Resources in Texas--an Undeveloped Source of Taxation

Description: The specific aim of this study is to show the significance of the natural resources of Texas and their potential possibilities as an adequate source of income for the State. Linked in with this discussion and underlying it is the thesis that adequate taxation of the natural resources will not only provide sufficient income for the State's needs but also conserve and utilize these resources.
Date: August 1937
Creator: Conway, Gayle Mixon
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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