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Title
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Will the social security system take in more taxes than it needs?
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Date
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1984
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Summary
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Recent projections suggest that by the end of the decade social security taxes may be higher than necessary to meet the benefit commitments of the program. The excess income would be invested in Federal securities and would be used to finance other government activities in the 1990-2020 period. In later years, however, governmental resources could be strained as the securities are cashed in to help pay for the benefits of the post World War II "baby boom" retirees.
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Title
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Federal funds for school construction, FY 1981 through FY 1985
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Date
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1984
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Summary
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This paper lists annually, by program, the Federal funds that have been available specifically for school construction during the past 5 years. For FY 1985, $129 million has been appropriated for such purposes out of the Department of Education's budget of $18.1 billion.
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Title
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Life care communities: Description and current issues
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Date
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1985
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Summary
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Life care communities are designed for elderly persons and provide housing, nursing home care, and a range of services, usually for the remainder of the resident's life. This paper describes life care communities, discusses some demographic characteristics of life care residents, and summarizes financial arrangements and pricing policies used by life care providers. It also discusses problems that have risen in some life care communities, and Federal and State legislative and other Federal activities related to life care communities.
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Title
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Regional and local impacts of commercial airport relocation: A summary analysis of some factors
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Date
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1984
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Summary
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Economic impacts of relocating a commercial airport from one area to another within a metropolitan region may be felt by the locality being left, by the locality receiving the activity, and by the larger metropolitan region containing the two locations. This paper provides a brief analysis of factors associated with economic impacts for the affected areas. The analysis is based on generalized assumptions for economic conditions in the respective areas prior to the hypothetical relocation.
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Title
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The 1982 tax return data and supply-side response to the tax cut: Manifestation or mirage?
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Date
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1984
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Summary
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This paper examines the recent claims that the published 1982 tax return data show that the tax cut in the Economic Recovery Tax Act of 1981 induced upper-income taxpayers to relay less heavily on tax shelters and to pay more, not less, income tax. The report indicates that the tax return data neither prove nor disprove these claims because they do not enable separating other effects, for example, normal income growth and short-term tax planning activities, from the long-term incentive effects of the tax cut. The implications for tax equity are also discussed.
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Title
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Carbon dioxide, the greenhouse effect, and climate: A primer
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Date
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1984
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Summary
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The report summarizes the present state of knowledge with respect to research and assessment of carbon dioxide effects, articulating the areas of emerging consensus and continuing disagreement, and focusing attention on the crucial uncertainties. Key scientific, technical, and social issues of contemporary carbon dioxide/climate debate are identified, and the implications and options for dealing with the possible effects of carbon dioxide-induced climatic change are outlined.
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Title
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"Unstated interest" and the tax treatment of property sales
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Date
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1984
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Summary
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The Deficit Reduction Act of 1984 changed the way IRS is to determine the correct interest and principal components in debt instruments that do not provide for a market rate of interest. This paper describes these new rules for "unstated" and "imputed" interest on mortgages and briefly discusses the controversy they have generated.
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Title
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Sheltered workshops for persons with handicaps: Background information and recent legislative changes
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Date
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1987
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Summary
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The Federal Government certifies sheltered workshops to pay wages below the statutory minimum wage to handicapped persons with impaired earning capacity. The 99th Congress amended the Fair Labor Standards Act (FLSA) to simplify the provisions related to certification of sheltered workshops and to provide procedures to help assure fair remuneration for these handicapped workers.
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Title
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The farm credit system: Formation, capitalization, and structure
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Date
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1985
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Summary
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The Farm Credit System was established during the period 1916-1933 to meet the unique credit needs of agricultural producers, and to address the financial problems they faced during the deteriorating agricultural economic situation of the 1920s and early 1930s. This paper reviews the structure of the Farm Credit System; the legislation that established it; the System's initial capitalization by the Federal Government and subsequent steps that led to private ownership; and the current status of the System's revolving funds held by the U.S. Treasury.
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Title
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Tax reform act of 1986 (P.L. 99-514): Comparison of new with prior tax law
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Date
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1987
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Summary
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The Tax Reform Act of 1986 (P.L. 99-514) was signed into law on October 22, 1986. This report provides a brief chronology of the Act, a summary of the major changes in individual and business taxation, and a side-by-side comparison of the major individual and business tax provisions of the Act as they compare to prior law. The report also includes an extensive listing of CRS products that treat many issues relating to the Tax Reform Act of 1986 in greater detail.
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Title
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Regulation of mortgage broker industry
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Date
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1987
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Summary
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Mortgage brokers seem to be largely uncovered by comprehensive regulation, either state or federal. Some states have recently made some efforts at regulation; some federal agencies have certain authority that impacts upon the industry; and the industry itself is said to have engaged in certain self-policing activities.
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Title
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Economic growth and changing labor markets: Those left behind
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Date
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1983
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Summary
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Specific groups in the Nation's work force experience employment difficulties even in good economic times. The Labor Section of the Economics Division in the Congressional Research Service in analyzing labor market problems of these groups which include youth, women, older workers, adult nonwhites, Hispanics, and dislocated workers. This overview report summarizes the principal labor market characteristics and problems of these groups. A separate report focusing on dislocated workers is available and individual reports on other groups are in preparation.
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Title
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Teacher supply and demand
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Date
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1985
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Summary
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Only national estimates are available concerning teacher supply and demand. The unknown factor is whether or not the supply of teachers will be sufficient to meet the future demand resulting from projected increases in school enrollments. In the school reform movement, States have taken various actions to improve their teaching force, but Federal actions have been limited.
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Title
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The relationship between "right-to-work" laws and unemployement
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Date
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1984
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Summary
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What has been the relationship between State "Right-To-Work" laws and unemployment? This report examines the research literature on the issue, conducts several new statistical tests, and explores recent advances in labor economic theory that relate to the problem. This study also examines whether "Right-To-Work" laws have altered the allocation of Federal funding based on formulas which use unemployment rates.
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