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Charitable Contributions for Haiti's Earthquake Victims

Description: This report discusses the Haiti Assistance Income Tax Incentive Act (HAITI Act; H.R. 4462), a bill passed on January 20, 2010 to accelerate the income tax benefits for charitable cash contributions for the relief of earthquake victims.
Date: January 22, 2010
Creator: Sherlock, Molly F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Description: The growth of the national debt, which is considered unsustainable under current policies, continues to be one of the central issues of domestic federal policy making. On August 2, 2011, Congress adopted, and the President signed, the Budget Control Act (BCA; P.L. 112-25), which might be viewed as an initial step in addressing long-run debt issues. This report examines alternative approaches to reducing the deficit, relating to the immediate issues arising from the BCA and the extended tax cuts… more
Date: December 9, 2014
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The OECD Initiative on Tax Havens

Description: This report examines the Organization for Economic Cooperation and Development (OECD) and its role in changes to U.S. laws related to bribery, tax havens.
Date: July 29, 2010
Creator: Jackson, James K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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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: May 21, 2013
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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An Analysis of the Geographic Distribution of the Mortgage Interest Deduction

Description: This report analyzes variation in the mortgage interest deduction tax expenditure across states. Tax expenditures, such as the mortgage interest deduction, can generally be viewed as government spending administered via the tax code, or as tax incentives that are intended to achieve particular policy objectives. Regardless of the interpretation, tax expenditures provide a benefit to qualifying taxpayers by lowering their federal tax liabilities.
Date: January 30, 2014
Creator: Keightley, Mark P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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International Corporate Tax Rate Comparisons and Policy Implications

Description: This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform.
Date: January 6, 2014
Creator: Gravelle, Jane G.
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: January 23, 2013
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Dynamic Scoring for Tax Legislation: A Review of Models

Description: This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses.
Date: January 24, 2014
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

"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

An Overview of the Tax Provisions in the American Taxpayer Relief Act of 2012

Description: This report provides an overview of the tax provisions (Titles I-IV and Title X of P.L. 112-240) included in the "fiscal cliff deal," including the permanent extension and modification of the 2001 and 2003 tax cuts, often referred to collectively as the "Bush-era tax cuts"; the temporary extension of certain tax provisions originally included as part of the American Recovery and Reinvestment Act (ARRA; P.L. 111-5), often referred to as the "2009 tax cuts"; the permanent extension of the alterna… more
Date: January 10, 2013
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

State Taxation of Internet Transactions

Description: This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution.
Date: April 19, 2013
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Description: This report discusses the four charitable tax provisions are discussed in this report: the enhanced charitable deduction for contributions of food inventory; tax-free distributions from individual retirement accounts for charitable purposes; basis adjustment to stock of S corporations making charitable contributions of property; and special rules for contributions of capital gain real property for conservation purposes.
Date: October 17, 2014
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The OECD Initiative on Tax Havens

Description: This report examines the Organization for Economic Cooperation and Development (OECD) and its role in changes to U.S. laws related to bribery, tax havens.
Date: March 11, 2010
Creator: Jackson, James K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Rates and Economic Growth

Description: This report summarizes the evidence on the relationship between tax rates and economic growth, referring in a number of cases to more-detailed CRS reports.
Date: January 2, 2014
Creator: Gravelle, Jane G. & Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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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
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
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501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

Description: This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Date: May 17, 2013
Creator: Lunder, Erika K. & Whitaker, L. Paige
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

Distribution of Small Business Ownership and Income by Individual Tax Rates and Selected Policy Issues

Description: This report examines how small business owners may be affected by tax increases by exploring what is known about the share of small business owners and of small business income that is subject to the top two marginal income tax rates.
Date: February 26, 2010
Creator: Guenther, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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