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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.
Date: November 1, 2005
Creator: President's Advisory Panel on Federal Tax Reform
Item Type: Website
Partner: UNT Libraries Government Documents Department

Recently Expired Community Assistance Related Tax Provisions ("Tax Extenders"): In Brief

Description: This report briefly summarizes four community assistance-related tax provisions included in the EXPIRE Act, which are (1) the New Markets Tax Credit, (2) Empowerment Zone Tax Incentives, (3) allocation of bond limitations for Qualified Zone Academy Bonds, and (4) the American Samoa Economic Development Credit.
Date: May 22, 2014
Creator: Lowry, Sean
Item Type: Report
Partner: UNT Libraries Government Documents Department

Expired and Expiring Temporary Tax Provisions ("Tax Extenders")

Description: This report discusses dozens of temporary tax provisions that expired at the end of 2013, and several other temporary tax provisions that are scheduled to expire at the end of 2014.
Date: April 7, 2014
Creator: Sherlock, Molly F.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Recently Expired Community Assistance Related Tax Provisions ("Tax Extenders"): In Brief

Description: This report briefly summarizes four community assistance-related tax provisions included in the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, which are the New Markets Tax Credit, Empowerment Zone Tax Incentives, allocation of bond limitations for Qualified Zone Academy Bonds, and the American Samoa Economic Development Credit. The EXPIRE Act would extend each of these provisions for two years (through 2015). A discussion of their economic impact and related extension bills in the 113th Congress is also included.
Date: October 21, 2014
Creator: Lowry, Sean
Item Type: Report
Partner: UNT Libraries Government Documents Department

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

Tax Reform: An Overview of Proposals in the 111th Congress

Description: This report primarily covers fundamental tax reform by discussing background and proposals for review during the 111th Congress. It includes sections about fundamental tax reform, the relationship between income and consumption, what should be taxed, types of broad-based consumption taxes, international comparisons, other types of fundamental tax reform, legislative proposals and other legislation, and sections looking at other specific kinds of taxation.
Date: March 19, 2010
Creator: Bickley, James M.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Tax Policy Options for Deficit Reduction

Description: This report analyzes various revenue options for deficit reduction and highlights proposals made by the President's Fiscal Commission and the Debt Reduction Task Force.
Date: February 18, 2011
Creator: Sherlock, Molly F.
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

Reducing the Budget Deficit: Tax Policy Options

Description: This report analyzes various revenue options for deficit reduction, highlighting proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. Others, such as House Budget Committee Chairman Paul Ryan and the Obama Administration, have noted the importance of tax reform as part of a deficit reduction plans. These plans, however, do not provide the same level of detail as the Fiscal Commission and Debt Reduction Task Force, and are therefore not reviewed in detail as part of this report.
Date: May 17, 2011
Creator: Sherlock, Molly F.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Reducing the Budget Deficit: Tax Policy Options

Description: This report analyzes various revenue options for deficit reduction, highlighting proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. Others, such as House Budget Committee Chairman Paul Ryan and the Obama Administration, have noted the importance of tax reform as part of a deficit reduction plans. These plans, however, do not provide the same level of detail as the Fiscal Commission and Debt Reduction Task Force, and are therefore not reviewed in detail as part of this report.
Date: July 13, 2011
Creator: Sherlock, Molly F.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Corporate Tax Reform: Issues for Congress

Description: This report provides an overview of corporate tax issues and discusses potential reforms in the context of these issues, with particular attention to some of the recent research concerning large behavioral responses and their implications for revenue and distribution.
Date: October 31, 2007
Creator: Gravelle, Jane G. & Hungerford, Thomas L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Tax Reform: An Overview of Proposals in the 111th Congress

Description: This report examines three main categories of tax reform: fundamental tax reform, tax reform based on the elimination of the individual alternative minimum tax (AMT), and proposals for reforming the corporate income tax in the 111th Congress.
Date: March 5, 2009
Creator: Bickley, James M.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Tax Reform in the 114th Congress: An Overview of Proposals

Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Date: March 18, 2016
Creator: Sherlock, Molly F. & Keightley, Mark P.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Flat-Rate Tax Proposals

Description: In recent months there has been a growing congressional interest in the advantages and disadvantages of revamping our current tax system for a flat-rate tax method. Supporters of the new proposal argue that such a plan would promote productivity, simplify present IRS tax forms, save the public billions of dollars that presently go to tax-preparation professionals, and enhance Federal revenue by closing numerous tax loopholes and special deductions that are now enjoyed by relatively few. Opponents believe, however, that the tax burden under a flat-rate plan might fall more heavily upon the middle class and, unless exceptions were made, would hurt educational institutions and charities. Problems with popular tax deductions, such as home mortgage interest, would have to be addressed. This packet provides background materials which discuss the practical and theoretical issues that surround a flat-rate tax, including the probable redistribution of the tax burden under various rates and income bases.
Date: June 21, 1982
Creator: Esenwein, Gregg A.
Item Type: Report
Partner: UNT Libraries Government Documents Department

[News Clip: Tea Party Pr.]

Description: Video footage from the NBC 5/KXAS station in Fort Worth, Texas, to accompany a news story about the TEA(Tax Equality Association) Party amendment and the direct mail campaign for and against this amendment. The proposed amendment would cut property taxes by nearly 30 percent, lower the city tax rate, as well as place a five percent ceiling on the annual increase in an individual's taxes as a result of reappraisals. This footage was produced for the 10:00 P.M. news broadcast.
Date: 1981-01-11T22:00:00
Creator: KXAS-TV (Television station : Fort Worth, Tex.)
Item Type: Video
Partner: UNT Libraries Special Collections