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Corporate Expatriation, Inversions, and Mergers: Tax Issues

Description: This report discusses corporate inversions and mergers; these actions change the parent company to one based in another country with a low tax rate to avoid paying U.S. corporate taxes. It discusses past attempts and legislation outlawing varying forms of inversion, the most recent regulations issued by the Treasury Department to decrease inversions, and policy options that would remove the incentive for companies to invert.
Date: August 17, 2017
Creator: Marples, Donald J. & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Business Tax Provisions That Expired in 2016 ("Tax Extenders")

Description: This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2016. Types of business provisions covered are special business investment (cost recovery), economic development, and other miscellaneous business-related matters.
Date: August 28, 2017
Creator: Sherlock, Molly F.; Marples, Donald J.; Lowry, Sean & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Recently Expired Individual Tax Provisions (Tax Extenders"): In Brief

Description: This report provides background information on individual income tax provisions that expired in 2016. Information on costs associated with extending individual income tax expired provisions is provided in Table 1. The provisions that were extended in the PATH Act were extended for two years, retroactive for 2015 and through 2016. The estimated cost to make expired provisions permanent is as reported by the Congressional Budget Office (CBO). The CBO reports estimated deficit effects of extending… more
Date: August 23, 2017
Creator: Sherlock, Molly F.; Keightley, Mark P.; Gravelle, Jane G.; Lowry, Sean & Driessen, Grant A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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
open access

Reform of U.S. International Taxation: Alternatives

Description: This report describes and assesses the principal prescriptions that have been offered for broad reform of the international system.3 It begins with an overview of current law and possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.
Date: August 1, 2017
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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