Congressional Research Service Reports - 82 Matching Results

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Fact Sheet on Congressional Tax Proposals in the 108th Congress

Description: This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy… more
Date: September 10, 2003
Creator: Gravelle, Jane G.
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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.
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Partner: UNT Libraries Government Documents Department
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Taxes to Finance Superfund

Description: Since its reauthorization in 1986 through December 31, 1995, the Hazardous Substance Superfund, which was first created in 1980, has been financed largely by the revenues generated from three excise taxes on petroleum and chemicals and a special income tax on corporations.
Date: September 13, 1996
Creator: Lazzari, Salvatore
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Partner: UNT Libraries Government Documents Department
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Across-the-Board Tax Cuts: Economic Issues

Description: This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy.
Date: September 24, 2001
Creator: Gravelle, Jane G.
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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. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: September 13, 2012
Creator: Whittaker, Julie M.
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Partner: UNT Libraries Government Documents Department
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Tax Policy and Disaster Recovery

Description: This report discusses, in broad terms, disaster-related tax policy. Challenges associated with using the tax code to deliver federal financial assistance following natural disasters are also discussed.
Date: September 11, 2018
Creator: Sherlock, Molly F.
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Partner: UNT Libraries Government Documents Department
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Major Tax Issues in the 108th Congress

Description: Tax policy is frequently considered by policymakers as a tool for boosting economic performance in various ways, and the likely economic effects of tax policy are often hotly debated. A brief overview of the current economic context is thus a good starting point for looking at tax issues facing the current Congress. This report provides an overview of major tax issues. The report begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to o… more
Date: September 9, 2004
Creator: Brumbaugh, David L.
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Partner: UNT Libraries Government Documents Department
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Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)

Description: This report discusses numerous temporary tax provisions exist in the tax code. Often referred to as “extenders,” these provisions were originally enacted with an expiration date that has then been temporarily extended, in some cases numerous times.
Date: September 8, 2010
Creator: Bickley, James M.
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Partner: UNT Libraries Government Documents Department
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EU State Aid and Apple's Taxes

Description: This report discusses the recent investigations by the European Union (EU) regarding claims that certain countries had provided illegal state aid via favorable tax rulings.
Date: September 2, 2016
Creator: Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Itemized Tax Deductions for Individuals: Data Analysis

Description: This report analyzes the most recently available public data from the Internal Revenue Service's (IRS) Statistics of Income (SOI) to provide an overview of who claims itemized deductions, what they claim them for, and the amount in deductions claimed. In addition, the revenue loss associated with several of the larger deductions is presented using data from the Joint Committee on Taxation's (JCT's) tax expenditure estimates. This report concludes with a brief discussion of the implications of v… more
Date: September 21, 2017
Creator: Lowry, Sean
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Partner: UNT Libraries Government Documents Department
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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 research concerning large behavioral responses and their implications for revenue and distribution. The first section reviews the size and history of the corporate income tax, and discusses an important issue that has been given little attention by those who propose deep cuts in the corporate tax: its role in preventing the use of the … more
Date: September 22, 2017
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Deductibility of State and Local Taxes

Description: This report provides a brief history of deductible state and local taxes, and discusses deduction for real estate property taxes, deductions for income, sales, and use taxes. The report also discusses policy alternatives and current legislation.
Date: September 28, 2007
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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