http://www.fas.org/sgp/crs/misc/R43104.pdf
Explains how corporations and other forms of businesses are currently taxed and why some refer to the current system as double taxation. From the Congressional Research Service, posted by the Federation of American Scientists.
http://www.oecd-ilibrary.org/economics/inequality-and-poverty-in-the-united-states_5k46957cwv8q-en
Analyzes the causes of U.S. income inequality and relative poverty, among the highest in the OECD, especially the role of the tax and transfer system, and suggests policies to promote inclusive growth. From the Organization for Economic Cooperation and Development
http://www.treasury.gov/tigta/auditreports/2013reports/201310037fr.html
Lengthy examination of excessive spending by the IRS at a California conference and recommendations for how to enforce controls over conference spending. From the Office of the Inspector General of the Internal Revenue Service
http://www.cbo.gov/sites/default/files/cbofiles/attachments/43768_DistributionTaxExpenditures.pdf
This report examines how ten of the largest tax expenditures in the individual income tax system in 2013 are distributed among households with different amounts of income grouped as to whether they are exclusions from income, itemized deductions, preferential rates on dividends and capital gains, or tax credits. From the Congressional Budget Office
http://www.fas.org/sgp/crs/misc/R43079.pdf
Analyzes various proposals to restrict itemized tax deductions either through outright repeal or targeted restrictions based on specific goals. From the Congressional Research Service, posted by the Federation of American Scientists
http://www.fas.org/sgp/crs/misc/R40183.pdf
Discusses the regulations in campaign and tax provisions that affect so-called social welfare organizations, especially the stipulation that campaign activity cannot be the organization’s primary activity. From the Congressional Research Service, posted by the Federation of American Scientists
http://www.cbo.gov/sites/default/files/cbofiles/attachments/44223_Carbon_0.pdf
This study examines how a carbon tax, combined with alternative uses of the revenues–such as reducing budget deficits, decreasing existing marginal tax rates, or offsetting the costs that a carbon tax would impose on certain people—might affect the economy and the environment. From the Congressional Budget Office.
http://levin.senate.gov/download/exhibit1a_profitshiftingmemo_apple
Report prepared for congressional hearing on how individual and corporate taxpayers such as Apple are shifting billions of dollars offshore to avoid U.S. taxes. From the Senate Committee on Homeland Security and Government Affairs.