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Recently Expired Community Assistance Related Tax Provisions ("Tax Extenders"): In Brief

Description: This report briefly summarizes four community assistance-related tax provisions included in the EXPIRE Act, which are (1) the New Markets Tax Credit, (2) Empowerment Zone Tax Incentives, (3) allocation of bond limitations for Qualified Zone Academy Bonds, and (4) the American Samoa Economic Development Credit.
Date: May 22, 2014
Creator: Lowry, Sean
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis

Description: From the start of the 112th Congress, reform of the current U.S. corporate tax system has been widely debated as an option to stimulate the economy. Most of the debate has focused on lowering the corporate tax rate and moving towards a territorial system. An exception to this is a plan to reduce the tax rate on repatriated dividends that has received some consideration. Under such a plan, the U.S. tax that U.S. firms pay when their overseas operations remit ("repatriate") their foreign earnings… more
Date: May 27, 2011
Creator: Marples, Donald J. & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008

Description: This report summarizes information about the tax brackets and other key elements of the tax system that determine taxpayer's statutory marginal tax rate. Such elements include tax brackets, exemptions, standard deductions, etc. Statutory individual income tax rates, also referred to as “statutory marginal tax rates,” are the rates of tax applicable to the last (marginal) increment of taxable income. Statutory rates play an important role in determining the real marginal tax rates, which affect… more
Date: May 21, 2008
Creator: Shvedov, Maxim
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis

Description: This report discusses the proposals that are designed to curb “treaty shopping” — instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States.
Date: May 22, 2008
Creator: Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Description: Technological innovation is a primary engine of long-term economic growth, and research and development (R&D) serves as the lifeblood of innovation. The federal government encourages businesses to invest more in R&D than they otherwise would in several ways, including a tax credit for increases in spending on qualified research above a base amount. This report describes the current status of the credit, summarizes its legislative history, discusses policy issues it raises, and describes legisla… more
Date: May 22, 2015
Creator: Guenther, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the … more
Date: May 4, 2012
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Additional Standard Tax Deduction for the Blind: A Description and Assessment

Description: This report covers the history, reasoning, and current policy that surrounds tax deductions for the blind. Moreover, the report highlights the current policy (as of May 7th 2008) as one that recognizes the higher cost of living for a blind person because many blind taxpayers have low incomes. However, the report points out that because of this many of them have access to an additional deduction for being in a lower income bracket.
Date: May 7, 2008
Creator: Jackson, Pamela J. & Teefy, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)

Description: This report discusses international tax laws and the 2017 tax reform bill. The report begins by explaining prior international tax rules and the revisions made in the new law. The second part of the report discusses the four major issues of concern under prior law-- allocation of investment, profit shifting, repatriation, and inversions--and how the new law addresses these concerns, or raises new ones. That section also discusses issues associated with international agreements. The final sectio… more
Date: May 1, 2018
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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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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U.S. Taxation of Overseas Investment and Income: Background and Issues

Description: This report analyzes how the current U.S. tax system applies to foreign investment undertaken by U.S. firms abroad, and how that application was changed by recent legislation. It also assesses the impact of the tax system and legislation, and concludes by discussing a variety of issues in international taxation that Congress may face in 2008 and beyond. It begins with a brief examination of the data on international investment.
Date: May 21, 2008
Creator: Marples, Donald J.
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
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Patent Boxes: A Primer

Description: This report looks at several aspects of patent boxes, including their general purpose. In addition, the report looks at the key considerations in designing a patent box, identifies the countries that currently have a patent box, describes the main elements of those boxes, and sheds light on the U.S. industries that would be likely to benefit the most from such a tax subsidy if the United States were to adopt one. The final two sections discuss what is known about the effectiveness of patent box… more
Date: May 1, 2017
Creator: Guenther, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Calculating Estate Tax Liability: 2001 to 2011 and Beyond

Description: This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresp… more
Date: May 7, 2008
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Issues: National Public Opinion

Description: This report provides a sample of public opinion questions concerning the current tax system, the Internal Revenue Service, and proposals for tax reform. It will be updated as new poll results become available. The report is for the use of Members as they consider legislation currently before the 105 Congress.
Date: May 28, 1998
Creator: Coleman, Kevin
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Gasoline Excise Tax — Historical Revenues: Fact Sheet

Description: This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932.
Date: May 24, 2005
Creator: Talley, Louis Alan & Jackson, Pamela J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Additional Standard Tax Deduction for the Elderly: A Description and Assessment

Description: This report briefly summarizes the history, reasoning, and current tax deductions (as of May 7th 2008) for the elderly. The report suggests that the current tax deduction for both the elderly and the blind will result in the loss of 9 billion in tax revenue. Moreover, the report suggests that corrections could be made with alternative solutions.
Date: May 7, 2008
Creator: Jackson, Pamela J. & Teefy, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Lobbying Regulations on Non-Profit Organizations

Description: This report is intended to provide a brief overview of the various potential restrictions or regulations on lobbying activities of non-profit organizations. Public charities, social welfare organizations, religious groups, and other non-profit, tax-exempt organizations are not generally prohibited from engaging in all lobbying or public policy advocacy merely because of their tax-exempt status.
Date: May 7, 2008
Creator: Maskell, Jack H.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Small Business Tax Relief: Proposals in the 108th Congress and Their Economic Justification

Description: This report examines the economic arguments for and against small business tax subsidies in the context of current congressional proposals to expand them. It begins with a brief description of current federal tax subsidies for small firms, moves on to consider the principal economic arguments for and against these subsidies, and concludes with a discussion of proposals in the 108th Congress to expand small business tax subsidies and their likely economic effects.
Date: May 9, 2003
Creator: Guenther, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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