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The accumulated earnings tax: an empirical analysis of the Tax Court's implementation of Congressional intent

Description: Taxpayers have traditionally assessed personal vulnerability to particular taxes through a study of past litigated cases. One of the premises of the study was that useful information concerning the enforcement of the accumulated earnings tax could be obtained through a statistical analysis of such cases.
Date: August 1977
Creator: Madeo, Silvia Arnold
Partner: UNT Libraries
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Excess Profits Taxation - Wartime Provisions and Current Proposals in the Energy Crisis

Description: This report summarizes both the excess profits tax legislation that was enacted or proposed during years of war in the early to mid 20th century and the proposals for excess profits tax legislation from the energy crisis of the late 20th century. In terms of the early to mid 20th century, the author mainly focuses on enacted and proposed legislation from the first and second World Wars, with a brief mention of the Korean and Vietnam Wars. Furthermore, the report summarizes five of the excess pr… more
Date: February 14, 1974
Creator: Leibowitz, George J. & Zaritsky, Howard M.
Partner: UNT Libraries Government Documents Department
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U.S. Direct Foreign Investment in Manufacturing and the Taxation of U.S. Businesses Abroad

Description: This report presents and analyzes data and statistics on U.S. direct foreign investment, as well as the taxation of American businesses abroad. In addition, it provides a detailed summary of tax policies in the top fifteen countries for U.S. direct foreign investment.
Date: February 19, 1973
Creator: Crain, Ben W.
Partner: UNT Libraries Government Documents Department
open access

Oral History Interview with Bill Clayton, November 16, 1978

Description: Interview with Bill Clayton, Speaker of the Texas House of Representatives, concerning his recollections and experiences during the second special session of the 65th legislature. He discusses property tax, sales tax, the position of state governments, the opinions of other politicians at the session, and tax reform.
Date: November 16, 1978
Creator: Marcello, Ronald E. & Clayton, Billy
Partner: UNT Oral History Program
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