An Overview Of A New Overlapping Generations Model With An Example Application In Policy Analysis

The staff of the Joint Committee on Taxation (the “Joint Committee") today announces it has revised and modernized its website, www.jct.gov.

Overview Of The Federal Tax System As In Effect For 2020

Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2019

Overview Of Federal Tax Provisions And Analysis Of Selected Issues Relating To Native American Tribes And Their Members

ERRATA for JCX-4-20: Corporate Tax Receipts And Corporate Tax Liabilities

Corporate Tax Receipts And Corporate Tax Liabilities

Overview Of Selected Provisions And Options Relating To Funding And Financing Infrastructure Investments

Estimating Taxpayer Bunching Responses To The Preferential Capital Gains Tax Rate Threshold

Background On Revenue Sources For The Social Security Trust Funds

Background On The Itemized Deduction For State And Local Taxes

Overview Of Section 512(a)(7): Unrelated Business Taxable Income Increased By Disallowed Fringe Benefits

Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 2018

Present Law And Background Relating To Challenges In The Retirement System

Overview Of The Tax Gap

Background And Data With Respect To Deduction For Qualified Tuition And Related Expenses

Distributional Effects Of Public Law 115-97

Overview Of The Federal tax System As In Effect For 2019