Tax Credit Info
Internal Revenue Service
Social Security Administration

Editorial: Reforming and Improving Social Security (4/5/05)
Pension Reform in Sweden by Annika Sunden
Understanding Social Security Reform (March 2005) by The American Institute of Certified Public Accountants


2/6/2008
  Introduction - Government action to protect children, principally those who are orphaned, abandonded, neglected, or otherwise dependent, is part of the American heritage.
 ...  (1982)
[Making Policies for Children: A Study of the Federal Process (1982), Introduction]

2/3/2008
  Legacy of Deficits Will Constrain Bush's Successor
George W. Bush took office in 2001 with budget surpluses projected to stretch years into the future. But it's almost certain that ...  (2/1/08)
[WSJ.com]

1/29/2008
  Why give capital a break?
 ... 

  U.S. Treasury - Fact Sheet on the History of the U.S. Tax System
 ... 


1/28/2008
  Economics of Taxation
In our country, governments levy several different types of taxes on individuals and businesses.  ... 
[U. S. Dept. of the Treasury]

1/21/2008
  Backgrounder on the Individual Alternative Minimum Tax (AMT)
What Should Be Done?. Among the options for reform—including indexing the system for inflation, adding more deductions and exemptions, and outright repe ...  (May 24, 2005)
by Patrick Fleenor and Andrew Chamberlain
  The Individual Alternative Minimum Tax
 ...  (4/15/04)
[CBO]
  § 56. Adjustments in computing alternative minimum taxable income
Adjustments applicable to individuals :(A) In general - No deduction shall be allowed— (i) for any miscellaneous itemized deduction ... , or (ii) for any state and local real, personal or income tax ...(B) Medical expenses, (C) Interest, ... (E) Standard deduction and deduction for personal exemptions not allowed  ... 
[Internal Revenue Code]

1/11/2008
  Giuliani Poses Deep Corporate Tax Cuts
The former New York mayor takes a big fiscal step to the right — closer to his rivals and, he hopes, to the presidency. However, there is always a theoretical basis for drastically reducing tax rates, posits Robert Willens, a Lehman Brothers tax expe ...  (1/10/2008)
by Marie Leone and Stephen Taub [CFO.com]

1/9/2008
  An Experiment in Reforming the Tax System - A Summary and Analysis of the Report of the President’s Advisory Panel on Federal Tax Reform
Prospects for Major Tax Reform ...some kind of change is probably inevitable, because of the near-term implications of the creeping AMT and the sunset provisions ...  (February 2006)
by Larry Witner, Kathleen Simons, Tim Krumwiede, Andrew Duxbury, and Michael C. Plaia [The CPA Journal - A Publication of the New York State Society of CPAs]

1/7/2008
  Present Law and Background Relating to the Marriage Tax Penalty, Education Tax Incentives, the Alternative Minimum Tax, and Expiring Tax Provisions
BN:This study that was written by a Republican conveniently omits any reference to the fact that net capital gains were originally ...  (6/23/1999)
[Joint Committee on Taxation]

1/1/2008
  The Alternative Minimum Tax For Individuals: A Growing Burden
The AMT has its roots in a minimum income tax enacted in 1969. Congress enacted the minimum tax following testimony by the Secreta ...  (May 2001)
by Kurt Schuler, Senior Economist to the Republican Chairman [Joint Economic Committee]
  The Child Care Tax Deduction/Credit
This tax subsidy originated in 1954 as an itemized deduction for work-related expenses. It was limited to $600 and to households in which both the husband and wife worked and that had an adjusted gross income of $4,500 ...  (1982)
by John R. Nelson, Jr. and Wendy E. Wong [Making Policies for Children: A Study of the Federal Process (1982)]
  Child Care Expenses: The Child Care Credit
A nonrefundable credit based on employment-related expenses of household-type services for the care of children. The Internal Revenue Code provides tax benefits in the form of a credit or exclusion for child care expenses incurred by taxpayers ...  (10/01/99)
by Amy E. Dunbar [The Encyclopedia of Taxation and Tax Policy]


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