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Federal Taxation of the Drug Industry and Its Effects on New Drug Development

Description: This report examines the impact of federal taxation on the incentive to invest in new drug development. More specifically, it looks at the provisions in current tax law that affect the performance of the drug industry, compares the industry's federal tax burden with that of other major industries, and assesses the effect of federal taxation on the incentive to invest in new drug development.
Date: March 18, 2009
Creator: Guenther, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Internet Commerce and State Sales and Use Taxes

Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because c… more
Date: January 18, 2002
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Fact Sheet on Congressional Tax Proposals

Description: After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions.
Date: July 18, 2002
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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: June 18, 2003
Creator: Richards, Don C.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Description: This report provides information about the Corporate "Inversions" and "Expatriation" on Firms That Incorporate Abroad for Tax Purposes where increasing number of U.S firms have altered their structure by substituting a foreign parent corporation for a domestic one.
Date: June 18, 2003
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Internet Commerce and State Sales and Use Taxes

Description: State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely d… more
Date: January 18, 2002
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Internet Commerce and State Sales and Use Taxes

Description: State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely d… more
Date: January 18, 2002
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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