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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.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Internet Taxation: Issues and Legislation

Description: The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local governments to (1) impose new taxes on Internet access or (2) impose any multiple or discriminatory taxes on electronic commerce. The act grandfathered the state and local access taxes that were “... generally imposed and actually enforced prior to October 1, 1998 ....” This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in diff… more
Date: February 3, 2005
Creator: Maguire, Steven & Noto, Nonna A.
Item Type: Refine your search to only Report
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.
Item Type: Refine your search to only Report
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.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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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.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Calculating Estate Tax Liability: 2001 to 2011 and Beyond

Description: This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresp… more
Date: November 3, 2006
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
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
Item Type: Refine your search to only Report
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.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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