1 Result #1: Selected issues in tax reform: dynamic scoring [2025 to present] Added June 2025 Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2025- LC 14.24:IF 12930/ Loading... FIND IT Online Connect to online resource Check availability
2 Result #2: Alcohol excise taxes: an overview [2024 to present] Creators & Contributors: Cilluffo, Anthony A.; Gravelle, Jane +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.23:R 48181/ Loading... FIND IT Online Connect to online resource Check availability
3 Result #3: Business tax provisions in the Tax Relief for American Families and Workers Act of 2024 [2024 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.24:IF 12572/ Loading... FIND IT Online Connect to online resource Check availability
4 Result #4: Can tax policy increase saving? [2024 to present] Creators & Contributors: Gravelle, Jane; Marples, Donald +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.23:R 48092/ Loading... FIND IT Online Connect to online resource Check availability
5 Result #5: CRS model estimates of marginal effective tax rates on investment under current law [2024 to present] Creators & Contributors: Keightley, Mark P.; Gravelle, Jane +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.23:R 48277/ Loading... FIND IT Online Connect to online resource Check availability
6 Result #6: The estate and gift tax: an overview [2024 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.23:R 48183/ Loading... FIND IT Online Connect to online resource Check availability
7 Result #7: Expiring provisions of P.L. 115-97 (the Tax Cuts and Jobs Act): economic issues [2024 to present] Added May 2025 Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.23:R 48286/ Loading... FIND IT Online Connect to online resource Check availability
8 Result #8: How the "Tax Cuts and Jobs Act" (TCJA, P.L. 115-97) changed cost recovery and the tax credit for research [2024 to present] Creators & Contributors: Gravelle, Jane; Keightley, Mark P. +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.24:IF 12815/ Loading... FIND IT Online Connect to online resource Check availability
9 Result #9: Marginal effective tax rates on investment and the expiring 2017 tax cuts [2024 to present] Creators & Contributors: Gravelle, Jane; Keightley, Mark P. +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.23:R 48153/ Loading... FIND IT Online Connect to online resource Check availability
10 Result #10: The OECD/G20 pillar 1 and digital services taxes: a comparison [2024 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.23:R 47988/ Loading... FIND IT Online Connect to online resource Check availability
11 Result #11: The possible elimination of Chevron deference: potential implications for tax revenue and administration [2024 to present] Creators & Contributors: Gravelle, Jane; Marples, Donald +2 more E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.24:IF 12630/ Loading... FIND IT Online Connect to online resource Check availability
12 Result #12: Selected issues in tax reform: the estate and gift tax [2024 to present] Added May 2025 Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2024- LC 14.24:IF 12846/ Loading... FIND IT Online Connect to online resource Check availability
13 Result #13: Corporate acquisitions and divisions: tax issues [2023 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2023- LC 14.23:R 47692/ Loading... FIND IT Online Connect to online resource Check availability
14 Result #14: Corporate taxation: profit shifting, transfer pricing, and cost sharing [2023 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2023- LC 14.24:IF 12524/ Loading... FIND IT Online Connect to online resource Check availability
15 Result #15: The economic implications of Moore v. United States [2023 to present] Creators & Contributors: Gravelle, Jane; Marples, Donald +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2023- LC 14.24:IF 12536/ Loading... FIND IT Online Connect to online resource Check availability
16 Result #16: Energy tax credits and the global minimum tax [2023 to present] Creators & Contributors: Gravelle, Jane; Marples, Donald +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2023- LC 14.24:IF 12439/ Loading... FIND IT Online Connect to online resource Check availability
17 Result #17: Firearms and Ammunition Excise Tax (FAET) [2023 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2023- LC 14.24:IF 12173/ Loading... FIND IT Online Connect to online resource Check availability
18 Result #18: Foreign Investment in Real Property Act (FIRPTA) [2023 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2023- LC 14.24:IF 12498/ Loading... FIND IT Online Connect to online resource Check availability
19 Result #19: Tax proposals and the PGA tour-LIV golf merger [2023 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2023- LC 14.24:IF 12471/ Loading... FIND IT Online Connect to online resource Check availability
20 Result #20: The 15% corporate alternative minimum tax [2022 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2022- LC 14.23:R 47328/ Loading... FIND IT Online Connect to online resource Check availability
21 Result #21: An analysis of the tax treatment of capital losses [2022 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2022- LC 14.23:RL 31562/ Loading... FIND IT Online Connect to online resource Check availability
22 Result #22: Capital gains taxes: an overview of the issues [2022 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2022- LC 14.23:R 47113/ Loading... FIND IT Online Connect to online resource Check availability
23 Result #23: Corporate income taxation in a global economy [2022 to present] Creators & Contributors: Gravelle, Jane; Keightley, Mark P. +2 more E-Book [Washington, D.C.] : Congressional Research Service, 2022- LC 14.23:R 47003/ Loading... FIND IT Online Connect to online resource Check availability
24 Result #24: The corporate minimum tax proposal [2022 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2022- LC 14.24:IF 12179/ Loading... FIND IT Online Connect to online resource Check availability
25 Result #25: Crude oil windfall profits taxes: background and policy considerations [2022 to present] Creators & Contributors: Sherlock, Molly F.; Gravelle, Jane +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2022- LC 14.24:IF 12064/ Loading... FIND IT Online Connect to online resource Check availability
26 Result #26: Donor-advised funds (DAFs): proposed legislation [2022 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2022- LC 14.24:IF 12126/ Loading... FIND IT Online Connect to online resource Check availability
27 Result #27: The Foreign Account Tax Compliance Act (FATCA) [2022 to present] Added May 2025 Creators & Contributors: Gravelle, Jane; Marples, Donald +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2022- LC 14.24:IF 12166/ Loading... FIND IT Online Connect to online resource Check availability
28 Result #28: The Pillar 2 global minimum tax: implications for U.S. tax policy [2022 to present] Creators & Contributors: Gravelle, Jane; Keightley, Mark P. +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2022- LC 14.23:R 47174/ Loading... FIND IT Online Connect to online resource Check availability
29 Result #29: The American Rescue Plan Act of 2021 (ARPA; P.L. 117-2): Title IX, subtitle G: tax provisions related to promoting economic security [2021 to present] Creators & Contributors: Sherlock, Molly F.; Crandall-Hollick, Margot L. +2 more E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.23:R 46680/ Loading... FIND IT Online Connect to online resource Check availability
30 Result #30: An excise tax on stock repurchases and tax advantages of buybacks over dividends [2021 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.24:IF 11960/ Loading... FIND IT Online Connect to online resource Check availability
31 Result #31: Fiscal policy in the COVID-19 economic recovery [2021 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.25/2:IN 11589/ Loading... FIND IT Online Connect to online resource Check availability
32 Result #32: International tax proposals addressing profit shifting: pillars 1 and 2 [2021 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.24:IF 11874/ Loading... FIND IT Online Connect to online resource Check availability
33 Result #33: A look at book-tax differences for large corporations using aggregate Internal Revenue Service (IRS) data [2021 to present] Creators & Contributors: Sherlock, Molly F.; Gravelle, Jane +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.25/2:IN 11646/ Loading... FIND IT Online Connect to online resource Check availability
34 Result #34: Mark-to-market taxation of capital gains [2021 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.24:IF 11957/ Loading... FIND IT Online Connect to online resource Check availability
35 Result #35: Minimum taxes on business income: background and policy options [2021 to present] Creators & Contributors: Sherlock, Molly F.; Gravelle, Jane +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.23:R 46887/ Loading... FIND IT Online Connect to online resource Check availability
36 Result #36: Tax changes for estates and trusts in the Build Back Better Act (BBBA) [2021 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.24:IF 11954/ Loading... FIND IT Online Connect to online resource Check availability
37 Result #37: Tax treatment of capital gains at death [2021 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.24:IF 11812/ Loading... FIND IT Online Connect to online resource Check availability
38 Result #38: "Technical corrections" and other revisions to the 2017 tax revision (P.L. 115-97) [2021 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.23:R 46754/ Loading... FIND IT Online Connect to online resource Check availability
39 Result #39: Temporary business-related tax provisions expiring 2021-2027 and business "tax extenders" [2021 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.23:R 46800/ Loading... FIND IT Online Connect to online resource Check availability
40 Result #40: Trends and proposals for corporate tax revenue [2021 to present] Creators & Contributors: Marples, Donald; Gravelle, Jane +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2021- LC 14.24:IF 11809/ Loading... FIND IT Online Connect to online resource Check availability
41 Result #41: The Advisory Panel's tax reform proposals [2020 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2020- LC 14.23:RL 33545/ Loading... FIND IT Online Connect to online resource Check availability
42 Result #42: Base erosion and profit shifting (BEPS): OECD/G20 tax proposals [2020 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2018- LC 14.23:R 44900/ Loading... FIND IT Online Connect to online resource Check availability
43 Result #43: Border-adjusted taxes: a primer [2020 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2020- LC 14.24:IF 10583/ Loading... FIND IT Online Connect to online resource Check availability
44 Result #44: Business use of tax and other provisions in the CARES Act and other COVID-19 legislation: evidence from surveys [2020 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2020- LC 14.25/2:IN 11430/ Loading... FIND IT Online Connect to online resource Check availability
45 Result #45: The challenge of individual income tax reform: an economic analysis of tax base broadening [2020 to present] Creators & Contributors: Gravelle, Jane; Hungerford, Thomas L. +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2020- LC 14.23:R 42435/ Loading... FIND IT Online Connect to online resource Check availability
46 Result #46: Dynamic scoring in the Congressional budget process [2020 to present] Creators & Contributors: Lynch, Megan Suzanne; Gravelle, Jane +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2020- LC 14.23:R 46233/ Loading... FIND IT Online Connect to online resource Check availability
47 Result #47: The exclusion of capital gains for owner-occupied housing [2020 to present] Creators & Contributors: Gravelle, Jane; Jackson, Pamela J. +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2020- LC 14.23:RL 32978/ Loading... FIND IT Online Connect to online resource Check availability
48 Result #48: The "fiscal cliff": macroeconomic consequences of tax increases and spending cuts [2020 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2020- LC 14.23:R 42700/ Loading... FIND IT Online Connect to online resource Check availability
49 Result #49: Fiscal policy and recovery from the COVID-19 recession [2020 to present] Creators & Contributors: Gravelle, Jane; Library of Congress > Congressional Research Service E-Book [Washington, D.C.] : Congressional Research Service, 2020- LC 14.23:R 46460/ Loading... FIND IT Online Connect to online resource Check availability
50 Result #50: The foreign tax credit's interest allocation rules [2020 to present] Creators & Contributors: Gravelle, Jane; Marples, Donald +1 more E-Book [Washington, D.C.] : Congressional Research Service, 2020- LC 14.23:RL 34494/ Loading... FIND IT Online Connect to online resource Check availability