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The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

Description: This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court (SCOTUS) ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. Importantly, this report focuses on changes in the interpretation and administration of federal tax law that may result from the SCOTUS decision.
Date: July 18, 2013
Creator: Crandall-Hollick, Margot L.; Sherlock, Molly F. & Pettit, Carol A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Earned Income Tax Credit (EITC): An Overview

Description: This report provides an overview of the Earned Income Tax Credit (EITC), first discussing eligibility requirements for the credit, followed by how the credit is computed and paid. The report then provides data on the growth of the EITC since it was first enacted in 1975. Finally the report concludes with data on the EITC claimed on 2015 tax returns, examining EITC claims by number of qualifying children, income level, tax filing status, and location of residence.
Date: April 18, 2018
Creator: Falk, Gene & Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Border-Adjusted Consumption Taxes and Exchange Rate Movements: Theory and Evidence

Description: This report provides a basic framework for understanding how and why exchange rates could respond to a Border-Adjusted Tax (BAT). It first describes a BAT(which does not tax exports) and uses several examples to illustrate how one works. It then summarizes the standard economic theory of how exchange rates should respond to a BAT, as well as the arguments against the theoretical predictions. Finally, this report reviews the existing literature that has empirically investigated the relationship… more
Date: April 18, 2017
Creator: Driessen, Grant A. & Keightley, Mark P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Federal Taxation of Aliens Working in the United States

Description: This report outlines issues regarding the taxation of aliens since several pieces of current legislation have been introduced that would impose restrictions for claiming child tax credits or for claiming credits and refunds. The report includes an overview of immigration status, resident or nonresident aliens, taxation of income for various classifications, and Social Security and medicare taxes.
Date: May 18, 2012
Creator: Lunder, Erika K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The 2001 and 2003 Bush Tax Cuts and Deficit Reduction

Description: This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Date: July 18, 2012
Creator: Hungerford, Thomas L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?

Description: This report covers the background and current status of three bills introduced to the 112th Congress to repeal Section 511 withholding provisions. The bills are S. 89, S. 164, and H.R. 674, as well as S.Amdt. 405 to S.782, the Economic Development Revitalization Act of 2011.
Date: July 18, 2011
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Revenue Legislation in the Congressional Budget Process

Description: Most of the laws establishing the federal government's revenue sources are permanent and continue year after year without any additional legislative action. Congress, however, typically enacts revenue legislation, changing some portion of the existing tax system, every year. Revenue legislation may include changes to individual and corporate income taxes, social insurance taxes, excise taxes, or tariffs and duties. Congressional consideration of revenue legislation is governed by various consti… more
Date: May 18, 1998
Creator: Heniff, Bill, Jr.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Economic Effects of Capital Gains Taxation

Description: One provision of the 1913 individual income tax that generated a great deal of confusion was the taxation of income from the sale of property (i.e., capital gains income). This initial confusion has led to almost 100 years of legislative debates over capital gains. Beginning in 1922 capital gains were first subject to lower tax rates than ordinary income. This preferential treatment has continued throughout most of the history of the income tax. Proposals dealing with the taxation of capital ga… more
Date: June 18, 2010
Creator: Hungerford, Thomas L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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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
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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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