CRS Products

90 Congressional Research Service reports and publications

Marginal Effective Tax Rates: Changes in P.L. 119-21, the 2025 Reconciliation Act
2025-09-08 · Reports · R48631 · HTML available · PDF available
CRS Model Estimates of Marginal Effective Tax Rates on Investment Under Current Law
2025-09-02 · Reports · R48277 · PDF available
The Exclusion of Capital Gains for OwnerOccupied Housing
2025-08-06 · Reports · RL32978 · HTML available · PDF available
Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law
2025-07-29 · Reports · R48611 · HTML available · PDF available
Changes To International Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law
2025-07-21 · Resources · IF13069 · HTML available · PDF available
Selected Issues in Tax Reform: The Estate and Gift Tax
2025-07-21 · Resources · IF12846 · HTML available · PDF available
The Generation-Skipping Transfer Tax (GSTT)
2025-07-21 · Resources · IF13053 · HTML available · PDF available
The Estate and Gift Tax: An Overview
2025-07-14 · Reports · R48183 · HTML available · PDF available
Enforcement of Remedies Against Unfair Foreign Taxes
2025-07-09 · Resources · IF13023 · HTML available · PDF available
Value-Added Taxes (VATs) and Tariffs
2025-06-18 · Resources · IF13037 · HTML available · PDF available
Boundaries on the Long-Run Realization Response to Changes in Capital Gains Taxes
2025-06-06 · Reports · R48562 · PDF available
Tax Provisions in H.R. 1, the One Big Beautiful Bill Act: House-Passed Version
2025-05-27 · Reports · R48550 · HTML available · PDF available
Economic Effects of the Tax Cuts and Jobs Act
2025-04-07 · Reports · R48485 · HTML available · PDF available
Firearms and Ammunition Excise Tax (FAET)
2025-03-05 · Resources · IF12173 · HTML available · PDF available
Expiring Provisions of P.L. 115-97 (the Tax Cuts and Jobs Act): Economic Issues
2025-03-03 · Reports · R48286 · HTML available · PDF available
Selected Issues in Tax Reform: Dynamic Scoring
2025-02-27 · Resources · IF12930 · HTML available · PDF available
Dynamic Scoring for Tax Legislation: A Review of Models
2025-01-27 · Reports · R43381 · HTML available · PDF available
Marginal Effective Tax Rates on Investment and the Expiring 2017 Tax Cuts
2024-11-26 · Reports · R48153 · HTML available · PDF available
GILTI: Proposed Changes in the Taxation of Global Intangible Low-Taxed Income
2024-11-25 · Resources · IF11943 · HTML available · PDF available
How the “Tax Cuts and Jobs Act” (TCJA, P.L. 115-97) Changed Cost Recovery and the Tax Credit for Research
2024-11-12 · Resources · IF12815 · HTML available · PDF available
Alcohol Excise Taxes: An Overview
2024-09-12 · Reports · R48181 · HTML available · PDF available
Can Tax Policy Increase Saving?
2024-06-11 · Reports · R48092 · HTML available · PDF available
Trends and Proposals for Corporate Tax Revenue
2024-05-08 · Resources · IF11809 · HTML available · PDF available
The Possible Elimination of Chevron Deference: Potential Implications for Tax Revenue and Administration
2024-04-08 · Resources · IF12630 · HTML available · PDF available
The OECD/G20 Pillar 1 and Digital Services Taxes: A Comparison
2024-04-01 · Reports · R47988 · HTML available · PDF available
Business Tax Provisions in the Tax Relief for American Families and Workers Act of 2024
2024-02-13 · Resources · IF12572 · HTML available · PDF available
International Tax Proposals Addressing Profit Shifting: Pillars 1 and 2
2024-01-31 · Resources · IF11874 · HTML available · PDF available
The Economic Implications of Moore v. United States
2023-11-20 · Resources · IF12536 · HTML available · PDF available
Corporate Taxation: Profit Shifting, Transfer Pricing, and Cost Sharing
2023-11-01 · Resources · IF12524 · HTML available · PDF available
The Pillar 2 Global Minimum Tax: Implications for U.S. Tax Policy
2023-09-22 · Reports · R47174 · HTML available · PDF available
Foreign Investment in Real Property Act (FIRPTA)
2023-09-18 · Resources · IF12498 · HTML available · PDF available
Corporate Acquisitions and Divisions: Tax Issues
2023-09-14 · Reports · R47692 · HTML available · PDF available
Tax Proposals and the PGA Tour-LIV Golf Merger
2023-08-09 · Resources · IF12471 · HTML available · PDF available
Energy Tax Credits and the Global Minimum Tax
2023-07-21 · Resources · IF12439 · HTML available · PDF available
Dynamic Scoring in the Congressional Budget Process
2023-03-06 · Reports · R46233 · HTML available · PDF available
The 1% Excise Tax on Stock Repurchases (Buybacks)
2023-02-15 · Reports · R47397 · HTML available · PDF available
The 15% Corporate Alternative Minimum Tax
2023-01-19 · Reports · R47328 · HTML available · PDF available
An Analysis of the Tax Treatment of Capital Losses
2022-09-30 · Reports · RL31562 · HTML available
An Excise Tax on Stock Repurchases and Tax Advantages of Buybacks over Dividends
2022-08-10 · Resources · IF11960 · HTML available · PDF available
The Corporate Minimum Tax Proposal
2022-08-10 · Resources · IF12179 · HTML available · PDF available
Tax Provisions in the Inflation Reduction Act of 2022 (H.R. 5376)
2022-08-10 · Reports · R47202 · HTML available · PDF available
The Foreign Account Tax Compliance Act (FATCA)
2022-07-15 · Resources · IF12166 · HTML available · PDF available
Addressing the Long-Run Deficit: A Comparison of Approaches
2022-06-07 · Reports · R45717 · HTML available · PDF available
Donor-Advised Funds (DAFs): Proposed Legislation
2022-06-03 · Resources · IF12126 · HTML available · PDF available
Capital Gains Taxes: An Overview of the Issues
2022-05-24 · Reports · R47113 · HTML available · PDF available
Mark-to-Market Taxation of Capital Gains
2022-03-29 · Resources · IF11957 · HTML available · PDF available
Crude Oil Windfall Profits Taxes: Background and Policy Considerations
2022-03-23 · Resources · IF12064 · HTML available · PDF available
Tax Havens: International Tax Avoidance and Evasion
2022-01-06 · Reports · R40623 · HTML available
Corporate Income Taxation in a Global Economy
2022-01-04 · Reports · R47003 · HTML available · PDF available
Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)
2021-12-16 · Reports · R45186 · HTML available · PDF available