Tax policy class
Spring Semester 2006
Government Publications Resources
Tim Byrne, Department Head, 303-492-8834 timothy.byrne@Colorado.edu
Jennifer Gerke, Foreign/State Documents, 303-735-6804 jennifer.gerke@colorado.edu
Leanne Walther, Reference, 303-492-8835 leanne.walther@Colorado.edu
Reference Hours
9am-9pm Monday-Thursday
9am-5pm Friday
1pm-5pm Saturday
1pm-9pm Sunday
303-492-8834
Government Publications Homepage
http://ucblibraries.colorado.edu/govpubs/index.htm
Chinook – the University Libraries’ online catalog
http://libraries.colorado.edu
The Government Publications Library is a regional depository of the U.S. government. This
means that we receive most titles published by the federal government. The Library is also a
United Nations depository, a European Union Depository, a State of Colorado depository, and
has significant collections of state, foreign and international materials. These include publications
of the World Bank, the International Monetary Fund, the Organization for Economic Co-operation
and Development (OECD) and the Council of Europe. In addition, the library collects technical
reports issued in microfiche by the National Technical Information Service (NTIS), a selfsupporting agency of the federal government. CU is among a handful of libraries with a
comprehensive NTIS collection.
Chinook includes records for federal publications, mostly from 1976 to the present. Selected
international and foreign publications are available beginning with 1989. Much of the materials in
Government Publications, however, is not in Chinook. For example, there are large, uncataloged
collections of primary source material on microfiche, such as unpublished hearings from the
1800’s to 1944 and publications of executive branch agencies from 1789 to 1932. Records for
the NTIS reports mentioned above also do not appear in Chinook. We use various print and
electronic tools to identify and locate these publications.
Federal sources: sources of information on U.S. tax law and policy

Congressional materials
Lexis/Nexis Congressional
Government PublicationsFrequently Used Databases-US Government
InformationLexis/Nexis Congressional. (Campus access only).
http://web.lexis-nexis.com/congcomp/ Use this database to find House and Senate
reports, documents, prints, bills, laws, hearing testimony, Congressional Record, and
proposed and final regulations. Dates of coverage vary. Generally, this material is
indexed from 1789 to the present, but full-text is available beginning in the early 1990s.
Hearing testimony is available full-text for selected hearings 1988 on. Although material
in Congressional is also available in Thomas and GPO Access, coverage in
Congressional extends much farther back in time and is more inclusive. The "How Do
I" section will answer most of your questions about finding particular kinds of
congressional information and includes an excellent introduction to the legislative
process. Click on the Congressional materials link for descriptions of the materials.
Searching tips are provided. Historic committee prints and CRS reports will soon be
available full-text on CU’s subscription. The Government Publications Library does have
most of these materials in print or microfiche. All of the hearings are indexed in
Chinook.
Thomas
Government PublicationsAlphabetical ListCongressThomas
http://thomas.loc.gov/ Use for access to reports, bills, laws, hearings, Congressional
Record. Coverage varies. Bill texts begin with the 101 st Congress (1989-90) and laws
begin with the 93d Congress (1973-74). House and Senate reports begin with the 104th
Congress (1995-96). Hearing transcripts (not just testimony) are available beginning with
the 105th Congress (1997-98) but coverage varies by committee. Search for hearings by
committee. The Congressional Record is available full-text beginning with the 101st
Congress.
Congressional Research Service reports
Government PublicationsFrequently Used Databases-US Government
InformationCongressional Research Service Reports
http://us.gallerywatch.com/news/PHP_search.gw (Campus access only) Reports
and issue briefs are published by the Congressional Research Service, the research arm
of the Library of Congress. CRS reports are non-partisan summaries, containing nontechnical information on legislative initiatives and other topics. Prepared at the request of
Congress, the reports are reviewed for accuracy and objectivity. Access to full-text
reports of all numbered Congressional Research Service (CRS) documents (1999-) and
Electronic Briefing Books (from January 2003-) from GalleryWatch. Government
Publications owns a comprehensive collection of these materials on microfilm and
microfiche and has several in paper. A CD-ROM index is available in Government
Publications for reports from 1916-present. Selected reports are available full-text on line
at numerous websites. A list of these websites can be found on this page:
Government PublicationsAlphabetical ListCongressional Research Service.
CRS reports from 1916-2003 will soon be available as searchable pdf files on Lexis/Nexis
Congressional in the Congressional Research digital collection.
Government PublicationsAlphabetical ListCongressional Research Service
Congressional Research Service http://pennyhill.com/ Penny Hill Press has made
available a topically arranged bibliography of recent CRS reports.
CRS reports on tax issues are also available on the CCH Internet Tax Research
NetWork.
Congressional Committee websites:
Joint Committee on Taxation (House) http://www.house.gov/jct/ This is an
Advisory Committee charged with monitoring tax policy and estimating the impact of
changes to tax policy. Committee publications from 1981-present can be found on their
web-site.
Joint Economic Committee (Senate) http://jec.senate.gov/ “The Joint
Economic Committee (JEC) studies how the tax system can be simplified and improved
to enhance economic growth and reduce unnecessary burdens on taxpayers. Through
research reports, hearings, and discussions, the JEC informs lawmakers and the general
public about the potential to improve the tax system and about the importance of
understanding the incentives and disincentives that the tax system creates.” – from
Committee web-site. Tax policy section includes links to full-text studies.
Ways and Means Committee (House) http://waysandmeans.house.gov/
Official committee web-site. Hearings archive goes back to the 105th Congress.
Publications link includes a section on tax.
Committee on Finance (Senate) http://finance.senate.gov/ The committee
is charged with dealing with matters related to the bonded debt of the U.S., revenue
sharing, and social security as well as other subjects. Hearings archive goes back to the
106th Congress. Legislation archive provides access to full-text bills and reports.
Government Accountability Office reports
Government PublicationsAlphabetical ListGovernment Accountability Office
(GAO) http://www.gao.gov
The GAO is the investigative arm of Congress. Charged with examining matters relating
to the receipt and disbursement of public funds, GAO performs audits and evaluations of
government programs and activities. GAO's primary products are reports, often called
"blue books," and testimony before Congress. Summaries and full-text files of all reports
and testimony are available on the GAO web-site back to 1978; some reports go back to
1922.
GAO reports can also be accessed through the Government Printing Office website: http://www.gpoaccess.gov/gaoreports/index.html The GPO Access web-site
provides access to all publicly released GAO reports from FY 1995 to the present. 85%
of the reports for FY 1994 and 3% of the reports for FY 1993 are also available.
Government Publications has GAO reports on microfiche from 1976-present and
current reports in paper. Print indexes begin in 1979.
Congressional Budget Office reports
http://www.cbo.gov/Index.cfm
The CBO, the third of Congress’ support agencies, is mandated to provide the Congress
with the objective, timely, nonpartisan analyses needed for economic and budget
decisions, as well as the information and estimates required for the Congressional budget
process. Research reports and policy briefs are available full-text online back to the
1970s. Reports are indexed in Lexis/Nexis Statistical.
CQ Electronic Library
Government PublicationsFrequently Used DatabasesCQ Electronic Library
http://www.library.cqpress.com/ (Campus access only) CQ Weekly covers the
activity of Congress on a weekly basis beginning in 1983. CQ Researcher contains
analytical reports on current political and social issues which contain summaries,
discussion of all sides of the issues and bibliographies. Researcher coverage begins
with November 1991.

Executive materials
U.S. Dept. of the Treasury. Office of Tax Policy
http://www.treas.gov/taxpolicy/ Documents available shed light on the government’s
tax policy positions. Included are Congressional testimony, reports, tax treaty
documents, regulations and administrative guidance, and corporate tax shelter
documents.
U.S. Office of Management and Budget
http://www.whitehouse.gov/omb/index.html The OMB “assists the President in the
development and implementation budget, program, management and regulatory
policies”—from the OMB mission statement. Find White House policy documents and
statements, as well as OMB publications. Included on the website are the Budget of the
U.S. and supporting documents.
Internal Revenue Service
Government PublicationsAlphabetical ListFederal Tax Forms and
InformationInternal Revenue Service http://www.irs.ustreas.gov/ In addition to
laws, regulations, IRS forms and publications, this site includes the Internal Revenue
Manual, the IRS bulletin beginning with 1996 (but the cumulative bulletin for the second
half of 1995), Actions on Decisions beginning with 1997, and IRS written determinations
from 1997-present. Click on FOIA then Electronic Reading Room to find these
administrative documents.
Regulations.gov
http://www.regulations.gov This is the government’s central rulemaking portal through
which you can search, view and comment on proposed federal regulations from
approximately 30 federal agencies. Search by keyword, department or agency name to
find regulations. Entries for proposed regulations provide a quick link to a comment form.
Hosted by GPO and updated every business day.

Other material
GPOAccess
Government PublicationsAlphabetical ListGPO Access
http://www.gpoaccess.gov/ Use this family of federal government databases to find
House and Senate reports, documents, prints, bills, laws, hearings, Congressional
Record, and proposed and final regulations. Also contains Government Accountability
Office (GAO) reports on federal programs, and other publications from all three branches
of government. Dates of coverage vary.
FirstGov (Changed to USA.gov in December 2006)
http://firstgov.gov (http://www.usa.gov) Set up as a kind of “one-stop” shopping place.
Easy access to federal web sites for all three branches of government.
NTIS technical reports
Government PublicationsFrequently Used DatabasesNTIS (National Technical
Information Service)-Cambridge Scientific Abstracts (Campus access only) 1964present NTIS is the official resource for government-sponsored U.S. and international
scientific, technical, engineering, and business-related reports. Included are federal
administrative agency reports, GAO reports, and OECD reports. Since 1997, World Bank
and International Monetary Fund publications are indexed by NTIS. Most of these
reports are available in microfiche in Government Publications. Ask for microfiche at the
GovPubs reference desk.
Lexis/Nexis Statistical
Government PublicationsFrequently Used DatabasesLexis/Nexis Statistical
(Campus access only)
http://web.lexis-nexis.com/statuniv L/N Statistical provides subject access to
statistics published by state, national, international, university, research and commercial
organizations. Indexes reports that contain significant statistical data. Two kinds of
searches are available: by table and by abstracts of reports containing statistical
information. Tables are provided in pdf and gif formats. Most of the reports indexed in
the Abstracts section are available in Government Publications in print or on microfiche,
although some may be in the Business Library. Some reports are also available full-text
on the web. Links are provided.
Statistical Abstract of the United States
Government PublicationsStatisticsStatisticsU.S. Government
InformationStatistical Abstract of the United States
http://www.census.gov/statab/www/ A compilation of statistical tables on economic
and social conditions in the U.S. Some state and foreign (comparative) data is included.
The statistical tables are also available on Lexis/Nexis Statistical.
STAT-USA
Government PublicationsFrequently Used DatabasesSTAT-USA
http://www.stat-usa.gov/ subscription database A service of the Department of
Commerce, STAT-USA contains U.S. business, economic and trade information. The
State of the Nation area of the database contains current and historical economic and
financial information and economic data compiled from a number of government sources.
The same data is available for free at various government websites.
National Bureau of Economic Research
http://www.nber.org/ “Founded in 1920, the National Bureau of Economic Research is
a private, nonprofit, nonpartisan research organization dedicated to promoting a greater
understanding of how the economy works. The NBER is committed to undertaking and
disseminating unbiased economic research among public policymakers, business
professionals, and the academic community.”— NBER website. Search for NBER
working papers which are available free on their website. NBER economists originally
publish their research in these working papers, many of which are eventually published in
scholarly journals. Also check Chinook for their print publications.
For general economic data see these websites:
Bureau of Economic Analysis. http://www.bea.gov/
FRED (Federal Reserve Economic Data) http://research.stlouisfed.org/fred2/
FRASER (Federal Reserve Archival System for Economic Research)
http://fraser.stlouisfed.org/meltzer/
State Sources: sources for information on state legislative and policy
issues
Lexis/Nexis State Capitol
Government PublicationsFrequently Used DatabasesLexis/Nexis State Capitol
(Campus access only)
http://web.lexis-nexis.com/stcapuniv Access to bills, statutes, and regulations by
state. Coverage for legislative material begins in 1991. Not all states’ administrative
codes are available (Colorado’s is not). Also includes full-text articles on policy issues
affecting state legislatures, and legislative directories of members and committees.
Other state sources:
1. FirstGov (http://firstgov.gov) also provides access to state materials.
2. www.stateline.org Funded by the Pew Charitable Trusts, this is iintended
to be primarily a resource for journalists. Search by topic. Updated every
day.
3. http://www.ncsl.org/index.htm The National Conference of State
Legislatures (NCSL) provides research, technical assistance and
opportunities for policymakers to exchange ideas on the most pressing state
issues.
The tax policy section has useful information and publications.
http://www.ncsl.org/programs/fiscal/taxpolicy.htm
Colorado State documents
Government PublicationsOther web resourcesColorado government State of
Colorado home page http://www.state.co.us/colorado.html
The state makes available legislative, judicial and agency information. Included are
General Assembly bills, Legislative Council publications (such as analyses of ballot
proposals), and agency regulations.
Foreign and International Sources: sources for information on foreign
countries and comparative analyses
Organization for Economic Cooperation and Development (OECD)
Government PublicationsOther web resourcesInternational
OrganizationsOrganization for Economic Cooperation and DevelopmentOECD
Washington http://www.oecdwash.org/home.htm The OECD is an organization of
30 industrialized, market-economy countries. It publishes many policy documents, some
of which are available free online. Others are available through SourceOECD listed
below and many are in the Government Publications collection. Use the Data Online
button on this website to access frequently requested statistical data. Note: This is a
quick place to find comparative tax data.
SourceOECD
Government PublicationsFrequently Used DatabasesSourceOECD (Campus
access only) http://oberon.sourceoecd.org/vl=2832731/cl=32/nw=1/rpsv/home.htm
This is the online publications portal of the OECD. It provides access to monographs,
reports, and periodical articles. You can search for individual articles or reports or browse
for them by theme. SourceOECD also contains statistical reports by topic, country and
time series. Click on the Statistics link at the top of the page for access to an interactive
statistical database which is great for obtaining comparative data. GovPubs receives
many OECD publications in print. Check Chinook for individual titles.
International Monetary Fund
Government PublicationsOther web resourcesInternational
Organizations>International Monetary Fund (IMF) http://www.imf.org/
IMF Publications (http://www.imf.org/external/pubind.htm) Like the OECD and
World Bank, the IMF publishes many analyses of public policy (on taxation, labor,
immigration, environment, etc.) The publications indexed at the IMF web-site cover
documents from 1981-present. A large number of articles are available full-text online.
Most IMF publications are also available in Government Publications in print or on
microfiche. Search Chinook for individual titles.
World Bank eLibrary
Government PublicationsFrequently Used DatabasesWorld Bank eLibrary
(Campus access only)
http://oberon.worldbank.catchword.org/vl=3303531/cl=69/nw=1/rpsv/home.htm The
eLibrary is an online, fully cross-searchable portal of over 3,000 World Bank documents,
which includes 1,400 World Bank publications and over 2,000 Policy Research Working
Papers. Many World Bank publications are also available full-text online at the World
Bank web-site: (http://publications.worldbank.org/ecommerce/ . The University
Libraries’ has a significant collection of World Bank materials in print. Search Chinook
for individual titles.
World Development Indicators
Government PublicationsFrequently Used DatabasesWorld Development
Indicators (Campus access only) http://devdata.worldbank.org/dataonline/ The
World Development Indicators (WDI) database is the world's most extensive collection of
data about development.
International Financial Statistics (IFS)
Government PublicationsFrequently Used DatabasesInternational Financial
Statistics (Campus access only)
http://imfstatistics.org/imf/ifsbrowser.aspx?branch=ROOT IFS is a source of
international statistics on all aspects of international and domestic finance. It reports, for
most countries of the world, current data on exchange rates, international liquidity, money
and banking, interest rates, prices, production, international transactions, government
accounts, and national accounts.
European Union materials
EUR-Lex
Government PublicationsFrequently Used DatabasesEUR-Lex
http://europa.eu.int/eur-lex/en/index.html European Union legislation and official
documents are available in EUR-Lex (full-text online database of European Union
legislation and case law) and on microfiche in Government Publications. Online
databases are free.
ECLAS
Government PublicationsOther web resourcesInternational
organizationsEuropean UnionECLAS http://europa.eu.int/eclas ECLAS is the
library catalog of the Central Library of the European Commission. Use it to find articles
in periodicals, official documents, international documents and other publications by and
about the European Union and its member countries. Some documents are full-text. For
the rest, search Chinook for call numbers and location of books and periodical titles.
SCADPlus
Government PublicationsOther web resourcesInternational organizations
European UnionSCADPlus http://europa.eu.int/scadplus/scad_en.htm
Provides a summary of the legislative measures and activities of the European Union.
Arranged by topic. Taxation is one of the topics.
EUROSTAT
Government PublicationsFrequently Used DatabasesEUROSTAT European
Union statistical portal.
.