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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: March 31, 2011
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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
open access

Who Earns Pass-Through Business Income? An Analysis of Individual Tax Return Data

Description: This report analyzes individual tax return data to determine who earns pass-through business income which is from sole proprietorships, partnerships, and S corporations. The analysis finds that in 2011 over 82% of net pass-through income was earned by individuals with an adjusted gross income (AGI) over $100,000, although these taxpayers accounted for just 23% of individual returns with pass-through income. Who earns pass-through income may have important implications for tax reform.
Date: October 24, 2017
Creator: Keightley, Mark P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Provisions of the Economic Stimulus Package

Description: This report describes the economic stimulus package, P.L. 110-185, which contained two major components: individual tax rebates costing an estimated $117 billion in FY2008 and FY2009, and depreciation provisions (bonus depreciation and small business expensing costing an estimated $46.3 billion. This report describes the stimulus package's major components and their likely impacts as an economic stimulus.
Date: March 27, 2008
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Using Business Tax Cuts to Stimulate the Economy

Description: This report discusses issues associated with the use of business tax subsidies. First, is fiscal policy appropriate? Second, how successful are subsidies likely to be and what form might they take to be most effective? Finally, what other consequences might flow from the use of business tax subsidies, especially if they are to be permanent?
Date: January 29, 2009
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Corporate Income Tax System: Overview and Options for Reform

Description: This report (1) briefly reviews the current U.S. corporate tax system; (2) discusses economic factors that may be considered in the corporate tax reform debate; and (3) presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals.
Date: September 13, 2012
Creator: Keightley, Mark P. & Sherlock, Molly F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Corporate Income Tax System: Overview and Options for Reform

Description: This report presents information and research on the corporate tax to help policy makers understand and evaluate arguments presented in the tax reform debate. This report first reviews the structure of the corporate income tax. Data on which companies pay the corporate tax, corporate tax revenue, and how the U.S. system compares to the rest of the world are then presented and analyzed. Next, the economic effects of the corporate tax are reviewed--including a discussion of the purpose of the cor… more
Date: December 1, 2014
Creator: Keightley, Mark P. & Sherlock, Molly F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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