Government Information

Earl Gregg Swem Library

Comptroller of Treasury of Maryland v. Wynne

Categories: Headlines,Supreme Court/courts,Taxes

https://www.law.cornell.edu/supremecourt/text/13-485

5-4 Supreme Court decision that Maryland’s income tax law is unconstitutional.  Maryland was providing a limited tax credit for income taxes paid outside the state, but the credit did not cover taxes paid to cities and counties.  From the Legal Information Institute of the Cornell University Law School

 

Corporate Tax Base Erosion and Profit Shifting (BEPS): An Examination of the Data

Categories: Business/Economics,Foreign Trade/Investment,Taxes

http://fas.org/sgp/crs/misc/R44013.pdf

Examines the magnitude of profit shifting by U.S. corporations to evade taxes and policy options for reducing such shenanigans.  From the Congressional Research Service, posted by the Federation of American Scientists

 

Tax Expenditures: Overview and Analysis

Categories: Govt Finance,Taxes

http://fas.org/sgp/crs/misc/R44012.pdf

Tax expenditures, like direct spending, are a way that the federal government shapes the economy, but they receive less scrutiny than direct spending.  This report covers the largest federal tax expenditures, who benefits from them, long-term trends in such expenditures, and the challenge of introducing reforms.   From the Congressional Research Service, posted by the Federation of American Scientists

 

State Government Tax Collections Summary Report: 2014

Categories: Govt Finance,Statistics,Taxes

http://www2.census.gov/govs/statetax/G14-STC-Final.pdf

State tax collections in 2014 were up 2.2% from those collected in the previous year. 33 states reported increases.  Provides state by state statistics.  For more detailed breakdown of state taxes by type, see http://factfinder.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=bkmk  

From the Census Bureau

 

New Estimates of Personal Taxes in Consumer Expenditure Survey

Categories: Govt Finance,Statistics,Taxes

http://www.bls.gov/spotlight/2015/consumer-expenditures-tax-estimates/pdf/consumer-expenditures-tax-estimates.pdf

Examines new, more accurate data on taxes based on estimates rather than user responses from the Consumer Expenditure Survey.  Finds that federal income taxes account for 77% of all personal taxes paid by households.  From the Bureau of Labor Statistics

 

Federal Employee/Retiree Delinquency Report

Categories: Govt Personnel,Statistics,Taxes

http://oversight.house.gov/wp-content/uploads/2015/03/FERDI-Report-2014.pdf

Shows statistics on number of federal employees who are delinquent in their tax obligations, the amount owed, and the delinquency rate by agency per total number of employees.  From the House Committee on Oversight and Government Reform

 

2014 Internal Revenue Service Data Book

Categories: Statistics,Taxes

http://www.irs.gov/pub/irs-soi/14databk.pdf

A collection of statistical tables showing the work of the IRS during the past year.  Includes information about returns filed, taxes collected, enforcement, taxpayer assistance, and the IRS workforce.  From the Internal Revenue Service

 

Tackling Tax Evasion and Avoidance

Categories: Great Britain,Laws/Regulations,Taxes

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/413943/Tax_evasion_FINAL_web__with_covers_and_right_sig_.pdf

Latest actions by the British government to reduce and prevent tax dodging by citizens and businesses.   From HM Treasury.  House of Commons Command Paper Cm 9047

 

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