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Agriculture in the Next Round of Multilateral Trade Negotiations

Description: This report discusses the objective of agricultural negotiations in the World Trade Organizations (WTO) in 2001 to create trade reform. The Uruguay Round Agreement on Agriculture (URAA) established a new set of rules for the conduct of agricultural trade that the report also considers.
Date: December 29, 2000
Creator: Hanrahan, Charles E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Internet Transactions and the Sales Tax

Description: This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).
Date: December 12, 2000
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Renewal Communities and New Markets Initiatives: Legislation in the 106th Congress

Description: On May 23, 2000, President Clinton and Speaker Dennis Hastert announced a bipartisan agreement on a renewal communities and new markets legislative initiative which would provide tax credits and investment guarantees designed to draw equity capital into impoverished areas. Following two months of negotiations over the specific language of the initiative, H.R. 4923 was introduced on July 24, and passed by the House under suspension of the rules the following day
Date: October 12, 2000
Creator: Mulock, Bruce K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: This report compares the tax and election laws relating to political organizations and political committees in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. The report will be updated as new proposals are reported.
Date: June 26, 2000
Creator: Morris, Marie B.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

Description: Excise taxes have long been a part of our country's revenue history. In the field of gasoline taxation, the states led the way with Oregon enacting the first tax on motor fuels in 1919. By 1932, all states and the District of Columbia had followed suit with tax rates that ranged between two and seven cents per gallon. The federal government first imposed its excise tax on gasoline at a one cent per gallon rate in 1932. The gas tax was enacted to correct a federal budgetary imbalance.
Date: March 29, 2000
Creator: Talley, Louis Alan
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Transportation Fuel Taxes: Impacts of a Repeal or Moratorium

Description: Steep increases in the prices of gasoline, diesel, and other transportation fuels have prompted some Members of Congress to seek to ease the effects on households and businesses. Interest has focused on possible repeal or suspension of the levying of all or part of the federal excise taxes on those fuels. Current market conditions and the small amount of tax relief incorporated in most proposals, however, raise uncertainty as to whether prices to individuals and businesses would fall and whethe… more
Date: March 28, 2000
Creator: Fischer, John W. & Gelb, Bernard A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Major Tax Issues in the 106th Congress: A Summary

Description: Taxes have been a major focus of congressional attention during the first half of 2000. In part, Congress has returned to many of the issues it addressed last year. In August, 1999, Congress passed a set of tax cuts with the Taxpayer Refund and Relief Act (H.R. 2488; TRRA). However, President Clinton vetoed the bill, arguing that the cuts were too large (an estimated $792 billion over 10 years), would drain funds from Social Security surpluses, and would force reductions in domestic spending. E… more
Date: October 19, 2000
Creator: Library of Congress. Congressional Research Service. Government and Fiance Division.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Value-Added Tax as a New Revenue Source

Description: Some Members of Congress have expressed interest in the feasibility of using a value-added tax (VAT) to either replace all or part of the income tax or finance health care reform. A VAT is imposed at all levels of production on the differences between firms' sales and their purchases from all other firms. Policymakers may be interested in the following aspects of a VAT: revenue yield, international comparison of composition of taxes, vertical equity, neutrality, inflation, balance-of-trade, nat… more
Date: July 10, 2000
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Flat Tax Proposals and Fundamental Tax Reform: An Overview

Description: The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. Although referred to as "flat-rate taxes," many of the current proposals go much further than merely adopting a flat rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
Date: November 17, 2000
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: An Economic Analysis

Description: The report provides background on the theory and application of tax policy as it relates to the energy sector, particularly with respect to the theory of market failure in the energy sector and the suggested policy remedies. This background provides a context for understanding how current or proposed energy tax policy may affect other policy objectives or be affected by such objectives.
Date: January 12, 2000
Creator: Lazzari, Salvatore
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: A general tax cut (H.R. 2488), costing $792 billion over 10 years, was vetoed in September 1999. A more narrowly focused bill (H.R. 1180) extending certain expiring provisions was adopted in December. Several tax proposals have been or are likely to be considered in 2000. The largest of these was marriage penalty legislation (H.R. 6 and S. 2346). Tax provisions are also included in health care legislation and minimum wage legislation; the latter passed the House on March 9 and included distress… more
Date: May 25, 2000
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Recent Tax Changes Affecting Installment Sales

Description: On December 17, 1999, President Clinton signed the Work Incentives Improvement Act of 1999 (H.R. 1180; P.L. 106-170). This Act contained revenue provisions extending several popular tax benefits such as the work opportunity tax credit, the welfare to work tax credit, and the applicability of the nonrefundable personal tax credits to the individual alternative minimum tax. To pay for the extension of these tax benefits the Act also included several tax changes that increased revenue. Among these… more
Date: May 11, 2000
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Internet Tax Legislation: Distinguishing Issues

Description: The Internet Tax Freedom Act (ITFA), enacted in 1998, placed a three-year moratorium on the ability of state and local governments to impose new taxes on Internet access, or to impose any multiple or discriminatory taxes on electronic commerce. The moratorium is scheduled to expire on October 21, 2001.
Date: November 24, 2000
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

Description: The Foreign Sales Corporation (FSC) provisions of the U.S. tax code permit U.S. firms to exempt between 15% and 30% of export income from taxation. FSC was enacted in 1984 to replace another tax benefit for exporting - the Domestic International Sales Corporation (DISC) provisions. U.S. trading partners had charged that DISC was an export subsidy, and so violated the General Agreement on Tariffs and Trade (GATT). In 1998 the European Union (EU) complained to the World Trade Organization (WTO, G… more
Date: October 11, 2000
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Conservation Reserve Payments and Self-Employment Taxes

Description: Farmers enrolling their land in the Department of Agriculture's Conservation Reserve Program (CRP) receive payments for refraining from farming their property and for engaging in certain conservation practices mandated by the Department of Agriculture. These payments are described in the contract with the Department of Agriculture as "rental payments." Farmers would like to treat the income as "rental income" because it would not be subject to self-employment taxes, but the Internal Revenue Ser… more
Date: May 1, 2000
Creator: Morris, Marie B.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: The Clinton Administration’s FY2001 budget proposes several tax subsidies for energy conservation and alternative fuels: 1) solar energy tax credits very similar to those that expired in 1985; 2) a new tax credit for the cost of a new home that would meet certain energy efficiency standards; 3) a tax credit for advanced energy-efficient equipment for space heating and cooling and hot water heaters; 4) more accelerated depreciation deductions for distributed power technologies, including small e… more
Date: November 9, 2000
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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A Value-Added Tax Contrasted with a National Sales Tax

Description: Proposals to replace all or part of the income tax and proposals for national health care have sparked congressional interest in possible sources of additional revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax services. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have significant differences. This issue brief discusses some of the potential policy i… more
Date: December 20, 2000
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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