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An Overview of Major Tax Proposals in the President's FY2012 Budget

Description: The Obama Administration released the President's FY2012 budget proposal on February 14, 2011. According to the Administration's estimates, the tax proposals in the budget would increase revenues $280 billion over the next 10 years. This report provides a broad overview of the provisions included in the President's FY2012 budget request.
Date: March 17, 2011
Creator: Keightley, Mark P.; Bickley, James M.; Guenther, Gary; Hungerford, Thomas L.; Maguire, Steven; Marples, Donald J. et al.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Fish and Wildlife Service: Compensation to Local Governments

Description: The Refuge Revenue Sharing Fund (RRSF) was enacted in response to the concern of local governments regarding losses to their tax base due to the presence of federally owned land under the jurisdiction of the Fish and Wildlife Service. This report outlines recent history of RRSF payment levels. It examines the RRSF and describes how the fund differs in its treatment of reserved and acquired lands under the jurisdiction of FWS. The report also examines the Payment in Lieu of Taxes (PILT) program … more
Date: March 6, 1990
Creator: Corn, M. Lynne
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cigarette Taxes to Fund Health Care Reform: An Economic Analysis

Description: A cigarette excise tax increase of 75 cents per pack has been proposed to finance part of the President's universal health care program. The tax enjoys considerable public support, would raise about $11 billion per year, and would be relatively simple to administer because it would increase an existing manufacturer's excise tax. This report discusses these rationales, as well as other effects of and concerns about the tax, organized into topics of market failure as a justification for the tax (… more
Date: March 8, 1994
Creator: Gravelle, Jane G. & Zimmerman, Dennis
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: March 31, 2011
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Should the United States Levy a Value-Added Tax for Deficit Reduction?

Description: This report discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U.S. VAT.
Date: March 22, 2011
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy: Issues in the 112th Congress

Description: The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of the current status of energy tax policy.
Date: March 28, 2012
Creator: Sherlock, Molly F. & Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: March 6, 2014
Creator: Whittaker, Julie M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Description: This report provides an overview of the excise tax. The report includes cost estimates for the excise tax and explores the excise tax's relationship with the tax advantages for employer-sponsored health coverage. The information in this report is based on statute and two notices issued by the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS).
Date: March 24, 2016
Creator: Mach, Annie L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Individual Taxpayer Identification Number (ITIN) Filers and the Child Tax Credit: Overview and Legislation

Description: This report discusses the child tax credit, which was created by the Taxpayer Relief Act of 1997 (P.L. 105-34) to help ease the financial burden on families when they have children. The ACTC is available to taxpayers with little or no federal income tax liability.
Date: March 22, 2016
Creator: Crandall-Hollick, Margot L. & Lunder, Erika K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Eligibility and Determination of Health Insurance Premium Tax Credits and Cost-Sharing Subsidies: In Brief

Description: Certain individuals without access to subsidized health insurance coverage may be eligible for premium tax credits, as established under the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended). This report examines these tax credits and their eligibility requirements, as well as cost-sharing subsidies.
Date: March 23, 2016
Creator: Fernandez, Bernadette
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Recently Expired Individual Tax Provisions (Tax Extenders"): In Brief

Description: This report provides background information on three individual income tax provisions (Tax Exclusion for Canceled Mortgage Debt, Mortgage Insurance Premium Deductibility, and Above-the-Line Deduction for Qualified Tuition and Related Expenses) that expired in 2017.
Date: March 30, 2018
Creator: Sherlock, Molly F.; Keightley, Mark P.; Gravelle, Jane G. & Driessen, Grant A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Options for Financing Health Care Reform

Description: This report reviews the revenue raisers proposed to fund health care reform. Other financing proposals are presented including those made by the Obama Administration and those introduced in earlier congressional work. The final sections discuss other proposals suggested by the round-table discussion participants.
Date: March 2, 2010
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Reform: An Overview of Proposals in the 111th Congress

Description: This report primarily covers fundamental tax reform by discussing background and proposals for review during the 111th Congress. It includes sections about fundamental tax reform, the relationship between income and consumption, what should be taxed, types of broad-based consumption taxes, international comparisons, other types of fundamental tax reform, legislative proposals and other legislation, and sections looking at other specific kinds of taxation.
Date: March 19, 2010
Creator: Bickley, James M.
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: March 11, 2010
Creator: Jackson, James K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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