Search Results

The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: December 10, 2010
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

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.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Tax Expenditures and the Federal Budget

Description: Among the options likely to be considered to deal with the long-term fiscal problem is reform of the federal tax system. The growth of the alternative minimum tax (AMT) and the expiration of the 2001 and 2003 tax cuts in 2010 will likely force some action on tax policy. The perception that the federal tax system is too complex and unfair could lead to public support for tax reform. Past efforts to reform the federal tax system have included policies to rein in the use and expense of tax expenditures--the special deductions, exclusions, exemptions, and credits resulting in revenue losses. This report examines tax expenditures within the context of the federal budget and discusses tax expenditure analysis.
Date: May 26, 2010
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

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 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. This report discusses the manner in which capital gains are taxed, including rates and revenue figures. It also examines various economic issues regarding such taxes.
Date: June 18, 2010
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Interest Payments on the Federal Debt: A Primer

Description: This report provides a brief overview of the federal debt and net interest payments. Of the three broad categories of federal spending, the only category that cannot be reduced by legislative action is net interest payments. The report provides information about federal debt, interest payments on the federal dept, and determinants of net interest payments.
Date: April 15, 2010
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Interest Payments on the Federal Debt: A Primer

Description: This report provides a brief overview of the federal debt and net interest payments. Of the three broad categories of federal spending, the only category that cannot be reduced by legislative action is net interest payments. The report provides information about federal debt, interest payments on the federal dept, and determinants of net interest payments.
Date: January 8, 2009
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

An Analysis of the “Buffett Rule”

Description: This report examines the Buffett rule, but uses a measure of income that captures the ability to pay taxes and incorporates the effect of the corporate income tax in addition to the individual income tax and the payroll tax. The Buffet rule states that "no household making over $1 million annually should pay a smaller share of its income in taxes than middle-class families pay" and is named after Warren Buffett, the chairman of Berkshire Hathaway. The report includes figures, tables, and appendices to illustrate calculations and issues involved with the topic.
Date: October 7, 2011
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: December 8, 2010
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: November 10, 2010
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: October 27, 2010
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The 2001 and 2003 Bush Tax Cuts and Deficit Reduction

Description: This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Date: July 18, 2012
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945

Description: This report attempts to clarify whether or not there is an association between the tax rates of the highest income taxpayers and economic growth. Data is analyzed to illustrate the association between the tax rates of the highest income taxpayers and measures of economic growth.
Date: September 14, 2012
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Tax Expenditures and the Federal Budget

Description: This report discusses tax expenditures, the federal budget and the reform of the federal tax system and provides tax expenditure analysis. The perception that the federal tax system is too complex and unfair could lead to public support for tax reform. Past efforts to reform the federal tax system have included policies to rein in the use and expense of tax expenditures--the special deductions, exclusions, exemptions, and credits resulting in revenue losses.
Date: August 19, 2008
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

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: Report
Partner: UNT Libraries Government Documents Department

Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945 (Updated)

Description: Income tax rates are at the center of many recent policy debates over taxes. Some policymakers argue that raising tax rates, especially on higher income taxpayers, to increase tax revenues is part of the solution for long-term debt reduction. This report examines the top tax rates since 1945 and analyzes the ways in which tax rates affect economic growth.
Date: December 12, 2012
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Effects of Government Expenditures and Revenues on the Economy and Economic Well-Being: A Cross-National Analysis

Description: Congress passed and the President signed a reconciliation bill (P.L. 109-171) to reduce mandatory spending by $39 billion between FY2006 and FY2010. A revenue reduction reconciliation bill (H.R. 4297) has not been enacted as of the date of this report. Many argue that tax and spending reductions will stimulate economic growth, whereas many others argue that tax cuts will lead to a larger deficit with adverse economic effects and that spending cuts will reduce critical government services. This report examines the effects of government spending and taxation on economic growth and economic well-being by comparing the United States with 20 other industrial Organization for Economic Cooperation and Development (OECD) countries.
Date: April 5, 2006
Creator: Hungerford, Thomas L
Item Type: Report
Partner: UNT Libraries Government Documents Department

Saving Incentives: What May Work, What May Not

Description: This report examines why individuals and households save or don’t save, and the effectiveness of the various incentives and inducements in increasing personal and national saving.
Date: June 20, 2006
Creator: Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Business Investment and Employment Tax Incentives to Stimulate the Economy

Description: This report discusses the merit of various business tax incentives and their effectiveness in providing fiscal stimulus during the recession. The two most common measures to provide business tax incentives for new investment are investment tax credits and accelerated deductions for depreciation.
Date: September 16, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Market Structure of the Health Insurance Industry

Description: This report discusses whether or not the current health insurance market structure hinders the U.S. health system's ability to reach the policy goals of expanding health insurance coverage and containing health care costs. It also describes the forces that have shaped the health insurance industry, including its historical evolution, characteristics of health care and health insurance, determinants of supply and demand for health insurance, and the nature of competition among health insurers.
Date: May 25, 2010
Creator: Austin, D. Andrew & Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Business Investment and Employment Tax Incentives to Stimulate the Economy

Description: This report discusses the merit of various business tax incentives and their effectiveness in providing fiscal stimulus during the recession. The two most common measures to provide business tax incentives for new investment are investment tax credits and accelerated deductions for depreciation.
Date: January 22, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Market Structure of the Health Insurance Industry

Description: This report discusses whether or not the current health insurance market structure hinders the U.S. health system's ability to reach the policy goals of expanding health insurance coverage and containing health care costs. The report describes the forces that have shaped the health insurance industry. Reasons for high market concentration are discussed, along with profitability measures for the industry. Finally, options for Congress regarding the health insurance industry are analyzed.
Date: November 17, 2009
Creator: Austin, D. A. & Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department