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PILT (Payments in Lieu of Taxes): Somewhat Simplified

Description: This report explains Payments in Lieu of Taxes (PILT), with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of certain legislative changes to PILT in recent years.
Date: December 10, 2014
Creator: Corn, M. Lynne
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Description: This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have… more
Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Restrictions on Itemized Tax Deductions: Policy Options and Analysis

Description: This report analyzes various proposals to restrict itemized deductions--both across-the-board and individually tailored--using standard economic criteria of economic efficiency, distribution, simplicity, and estimated revenue effects. In particular, this report estimates each proposal's potential to contribute to revenue-neutral reductions in income tax rates and the consequences for economic behavior.
Date: March 10, 2014
Creator: Gravelle, Jane G. & Lowry, Sean
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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: November 10, 2014
Creator: Maguire, Steven & Stupak, Jeffrey M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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