Government Information

Earl Gregg Swem Library

A Patent/Innovation Box as a Tax Incentive for Domestic Research and Development

Categories: Copyright/Patents,Science/Technology,Taxes

http://www.fas.org/sgp/crs/misc/R44522.pdf

Describes current tax incentives for research, the reason for subsidizing research and development, and the potential effects upon innovation of patent/innovation boxes.  From the Congressional Research Service, posted by the Federation of American Scientists

 

The Distribution of Household Income and Federal Taxes, 2013

Categories: Headlines,Income/Poverty,Retirement/Social Security,Statistics,Taxes

https://www.cbo.gov/sites/default/files/114th-congress-2015-2016/reports/51361-

HouseholdIncomeFedTaxes.pdf

Analyzes the distribution of household income and four types of federal taxes to determine average after-tax income and the average federal tax rate.  Also examines the uneven distribution of income across households.  Finds that tax increases reduced income inequality slightly.  From the Congressional Budget Office

 

Options for Increasing Federal Income From Crude Oil and Natural Gas on Federal Lands

Categories: Energy,Federal State Relations,Govt Finance,Taxes

https://www.cbo.gov/sites/default/files/114th-congress-2015-2016/reports/51421-oil_and_gas_options.pdf

Analyzes how the federal government manages access to oil and natural gas on federal lands and presents eight policy options designed to increase federal income from oil and gas leasing without significantly reducing production.  From the Congressional Budget Office

(energy     federal/state relations     govt finance     taxes)

Corporate Income Tax: Most Large Profitable U.S. Corporations Paid Tax but Effective Tax Rates Differed Significantly from the Statutory Rate

Categories: Business/Economics,Govt Finance,Taxes

http://www.gao.gov/assets/680/675844.pdf

Examines the extent to which U.S. corporations pay federal income tax, the percentage that had no federal tax liability, and the average effective tax rate based on financial statement reporting. From the Government Accountability Office

 

Fact Sheet: Treasury Issues Inversion Regulations and Proposed Earnings Stripping Regulations

Categories: Business/Economics,Headlines,Taxes

https://www.treasury.gov/press-center/press-releases/Pages/jl0404.aspx

Announces new regulations aimed at stopping inversions in which U.S. firms are merged with foreign firms to reduce U.S. taxes.  The latest proposed rules are aimed at “earnings stripping” where the U.S. subsidiary takes out a loan from the parent foreign company and then deducts interest payments from its taxable income.  From the Treasury Department

 

An Analysis of the President’s 2017 Budget

Categories: Business/Economics,Govt Finance,Presidency,Statistics,Taxes

https://www.cbo.gov/sites/default/files/114th-congress-2015-2016/reports/51383-APB.pdf

Estimates that, under the president’s proposed budget, the deficit would decline in 2017 and 2018, but then outlays would rise more rapidly than revenues.  From the Congressional Budget Office

 

Firearms Commerce in the United States: Annual Statistical Update 2015

Categories: Guns,Laws/Regulations,Statistics,Taxes

https://www.atf.gov/about/docs/report/2015-report-firearms-commerce-us/download

A series of tables and charts showing types of firearms manufactured, firearms exports and imports, imports by country of manufacture, firearms tax revenues, registered weapons by state, year-by-year actions on firearms license applications from 1975, and more.  From the Bureau of Alcohol, Tobacco, Firearms and Explosives of the Justice Department

 

 

The Federal Budget: Overview and Issues for FY2017 and Beyond

Categories: Congress,Govt Finance,Laws/Regulations,Presidency,Statistics,Taxes

http://www.fas.org/sgp/crs/misc/R44428.pdf

Reviews spending and revenue trends, recent major budget policy legislation, the current Obama budget priorities, and the outlook for the future.  From the Congressional Research Service, posted by the Federation of American Scientists

 

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