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Hold the phone
Title
Hold the phone: The federal excise tax on telephone service; a history and discussion of issues
Date
1984
Summary
In April 1984 the House of Representatives passed the Tax Reform Act of 1984 (H.R. 4170) and the Senate its Deficit Reduction Act of 1984 (an amendment to H.R. 2163, a bill to amend the Federal Boat Safety Act of 1971), both of which provide for the continuation of the excise tax on telephone service at its 3-percent rate for an additional two years, through 1987. This action was deemed appropriate by congress in light of the large existing budgetary deficits. This paper presents an overall view of the Federal excise tax on telephone service. A description of the history of this tax and revenue collections are followed by an explanation to clarify the relationship of this tax to the U.S. actions in Vietnam during the 1960s and 1970s. Finally, this paper concludes with the principal arguments made by proponents for continuation of the tax and the opponents of the tax who support repeal.
Tax amnesty
Title
Tax amnesty: State and European experience
Date
1984
Summary
This paper surveys the recent experience of States and European countries with tax amnesty programs. The introductory section reflects the surge of interest in providing a Federal program of similar scope to some of the State tax amnesty programs already offered with quotes from Members of Congress and the Administration. A brief history of prior Federal involvement with tax amnesty programs follows. General observations pertaining to the State programs, along with what appear to be certain keys to success for State programs, is followed by a more detailed summary of each of the eight State programs held to date. The information gathered for this section was obtained from interviews held with State officials. The final section discusses the experience of European tax amnesty programs in France, Italy, and Belgium and concludes with possible lessons the United States might draw from them.