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Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008

Description: This report summarizes information about the tax brackets and other key elements of the tax system that determine taxpayer's statutory marginal tax rate. Such elements include tax brackets, exemptions, standard deductions, etc. Statutory individual income tax rates, also referred to as “statutory marginal tax rates,” are the rates of tax applicable to the last (marginal) increment of taxable income. Statutory rates play an important role in determining the real marginal tax rates, which affect… more
Date: May 21, 2008
Creator: Shvedov, Maxim
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis

Description: This report discusses the proposals that are designed to curb “treaty shopping” — instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States.
Date: May 22, 2008
Creator: Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Additional Standard Tax Deduction for the Blind: A Description and Assessment

Description: This report covers the history, reasoning, and current policy that surrounds tax deductions for the blind. Moreover, the report highlights the current policy (as of May 7th 2008) as one that recognizes the higher cost of living for a blind person because many blind taxpayers have low incomes. However, the report points out that because of this many of them have access to an additional deduction for being in a lower income bracket.
Date: May 7, 2008
Creator: Jackson, Pamela J. & Teefy, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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U.S. Taxation of Overseas Investment and Income: Background and Issues

Description: This report analyzes how the current U.S. tax system applies to foreign investment undertaken by U.S. firms abroad, and how that application was changed by recent legislation. It also assesses the impact of the tax system and legislation, and concludes by discussing a variety of issues in international taxation that Congress may face in 2008 and beyond. It begins with a brief examination of the data on international investment.
Date: May 21, 2008
Creator: Marples, Donald J.
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: May 7, 2008
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Gasoline Excise Tax — Historical Revenues: Fact Sheet

Description: This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932.
Date: May 24, 2005
Creator: Talley, Louis Alan & Jackson, Pamela J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Additional Standard Tax Deduction for the Elderly: A Description and Assessment

Description: This report briefly summarizes the history, reasoning, and current tax deductions (as of May 7th 2008) for the elderly. The report suggests that the current tax deduction for both the elderly and the blind will result in the loss of 9 billion in tax revenue. Moreover, the report suggests that corrections could be made with alternative solutions.
Date: May 7, 2008
Creator: Jackson, Pamela J. & Teefy, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Lobbying Regulations on Non-Profit Organizations

Description: This report is intended to provide a brief overview of the various potential restrictions or regulations on lobbying activities of non-profit organizations. Public charities, social welfare organizations, religious groups, and other non-profit, tax-exempt organizations are not generally prohibited from engaging in all lobbying or public policy advocacy merely because of their tax-exempt status.
Date: May 7, 2008
Creator: Maskell, Jack H.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Small Business Tax Relief: Proposals in the 108th Congress and Their Economic Justification

Description: This report examines the economic arguments for and against small business tax subsidies in the context of current congressional proposals to expand them. It begins with a brief description of current federal tax subsidies for small firms, moves on to consider the principal economic arguments for and against these subsidies, and concludes with a discussion of proposals in the 108th Congress to expand small business tax subsidies and their likely economic effects.
Date: May 9, 2003
Creator: Guenther, Gary
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: A general tax cut (H.R. 2488), costing $792 billion over 10 years, was vetoed in September 1999. A more narrowly focused bill (H.R. 1180) extending certain expiring provisions was adopted in December. Several tax proposals have been or are likely to be considered in 2000. The largest of these was marriage penalty legislation (H.R. 6 and S. 2346). Tax provisions are also included in health care legislation and minimum wage legislation; the latter passed the House on March 9 and included distress… more
Date: May 25, 2000
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Recent Tax Changes Affecting Installment Sales

Description: On December 17, 1999, President Clinton signed the Work Incentives Improvement Act of 1999 (H.R. 1180; P.L. 106-170). This Act contained revenue provisions extending several popular tax benefits such as the work opportunity tax credit, the welfare to work tax credit, and the applicability of the nonrefundable personal tax credits to the individual alternative minimum tax. To pay for the extension of these tax benefits the Act also included several tax changes that increased revenue. Among these… more
Date: May 11, 2000
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Major Tax Issues in the 107th Congress

Description: Tax cuts have been one of the principal issues Congress has addressed in the first part of 2001. In part, this issue continues a debate that occurred through 1999 and 2000, as the federal budget began to register surpluses for the first time in nearly 30 years.
Date: May 24, 2001
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Conservation Reserve Payments and Self-Employment Taxes

Description: Farmers enrolling their land in the Department of Agriculture's Conservation Reserve Program (CRP) receive payments for refraining from farming their property and for engaging in certain conservation practices mandated by the Department of Agriculture. These payments are described in the contract with the Department of Agriculture as "rental payments." Farmers would like to treat the income as "rental income" because it would not be subject to self-employment taxes, but the Internal Revenue Ser… more
Date: May 1, 2000
Creator: Morris, Marie B.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relat… more
Date: May 15, 2002
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Coal Excise Tax Refunds: United States v. Clintwood Elkhorn Mining Co.

Description: In 1998, a U.S. district court held that the imposition of the coal excise tax, or black lung excise tax, on coal destined for export was unconstitutional. The process of refunding the tax has been controversial. This is because some coal producers and exporters have attempted to bypass the limitations in the Internal Revenue Code's refund scheme for bringing suit under the Export Clause in the Court of Federal Claims, seeking damages from the United States in the amount of coal excise taxes pa… more
Date: May 16, 2008
Creator: Lunder, Erika
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Estate Tax Legislation in the 108th Congress

Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax and generation-skipping transfer tax are scheduled to be repealed in 2010 but reinstated in 2011. This is because all tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal — or retain but alter — the estate tax.
Date: May 14, 2004
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relat… more
Date: May 23, 2003
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Alternative Minimum Tax for Individuals

Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Date: May 22, 2006
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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