Table of Contents

Table of Contents

Preface

Constitutionality of Retroactive Tax Legislation
(Erika K. Lunder, Robert Meltz, Kenneth R. Thomas, CRS)

Tax Provisions to Assist with Disaster Recovery
(Erika K. Lunder, Carol A. Pettit, Jennifer Teefy, CRS)

The Impact of the Federal Estate Tax on State Estate Taxes
(Steven Maguire, CRS)

Effective Marginal Tax Rates for Low- and Moderate-Income Workers
(Shannon Mok, Congressional Budget Office)

The Taxation of Capital and Labor Through the Self-Employment Tax
(Paul Burnham, Congressional Budget Office)

Index