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America's Growing Current Account Deficit: Its Cause and What It Means for the Economy (open access)

America's Growing Current Account Deficit: Its Cause and What It Means for the Economy

This report discusses the reasons for the U.S. current account deficit, popularly known as the trade deficit, and which is on the rise.
Date: April 19, 2001
Creator: Labonte, Marc & Makinen, Gail
Object Type: Report
System: The UNT Digital Library
U.S. International Trade: Data and Forecasts (open access)

U.S. International Trade: Data and Forecasts

None
Date: June 19, 2003
Creator: Nanto, Dick K. & Lum, Thomas
Object Type: Report
System: The UNT Digital Library
Trade and the Americas (open access)

Trade and the Americas

None
Date: November 19, 2002
Creator: Ahearn, Raymond J.
Object Type: Report
System: The UNT Digital Library
NAFTA Labor Side Agreement: Lessons for the Workers Rights and Fast-Track Debate (open access)

NAFTA Labor Side Agreement: Lessons for the Workers Rights and Fast-Track Debate

The North American Free Trade Agreement (NAFTA), between the United States, Mexico, and Canada was the first trade agreement ever linked to worker rights provisions in a major way. Its companion "side agreement," the North American Agreement on Labor Cooperation (NAALC, which rhymes with "talc") went into effect with NAFTA on January 1, 1994. The NAALC agreement is "broad" in that NAFTA signatories agree to enforce their own labor laws and standards while promoting 11 worker rights principles over the long run. However, under NAALC, sanctions as an enforcement tool are applicable to only three of the 11 labor principles (pertaining to minimum wages, child labor, and occupational safety and health), and are not applicable to three basic rights: the right to organize, bargain collectively, and strike.
Date: January 19, 2001
Creator: Bolle, Mary Jane
Object Type: Report
System: The UNT Digital Library
Slamming: The Unauthorized Change of a Consumer's Telephone Service Provider (open access)

Slamming: The Unauthorized Change of a Consumer's Telephone Service Provider

None
Date: May 19, 2003
Creator: Gilroy, Angele A.
Object Type: Report
System: The UNT Digital Library
Information Warfare and Cyberwar: Capabilities and Related Policy Issues (open access)

Information Warfare and Cyberwar: Capabilities and Related Policy Issues

None
Date: July 19, 2004
Creator: Wilson, Clay
Object Type: Report
System: The UNT Digital Library
Recycling Computers and Electronic Equipment: Legislative and Regulatory Approaches for "E-Waste" (open access)

Recycling Computers and Electronic Equipment: Legislative and Regulatory Approaches for "E-Waste"

None
Date: July 19, 2002
Creator: McCarthy, James E.
Object Type: Report
System: The UNT Digital Library
Technology Transfer: Use of Federally Funded Research and Development (open access)

Technology Transfer: Use of Federally Funded Research and Development

None
Date: November 19, 2002
Creator: Schacht, Wendy H.
Object Type: Report
System: The UNT Digital Library
Flat Panel Display (FPD) Technology: An Introduction to the Issues (open access)

Flat Panel Display (FPD) Technology: An Introduction to the Issues

Flat Panel Display (FPD) technologies likely will help revolutionize the way information is transmitted, received, and used. FPD technologies already are having a significant impact on U.S. military weapon systems, and the growth of the commercial FPD market may be enormous by the end of the decade. A key policy issue facing Federal policymakers is whether there is a Government role, particularly for the Department of Defense, to assist the U.S. FPD industry in light of overwhelming Japanese domination of the global FPD market.
Date: December 19, 1994
Creator: McLoughlin, Glenn J. & Nunno, Richard M.
Object Type: Report
System: The UNT Digital Library
Tax Incentives for Charity: An Overview of Legislative Proposals (open access)

Tax Incentives for Charity: An Overview of Legislative Proposals

None
Date: May 19, 2003
Creator: Gravelle, Jane G.
Object Type: Report
System: The UNT Digital Library
Charitable Choice, Faith-Based Initiatives, and TANF (open access)

Charitable Choice, Faith-Based Initiatives, and TANF

This report is one in the series of reports that discusses the Charitable Choice Act of 2001 (Title II of the House bill) and its rules, as well as the charitable choice laws, and other areas of this program.
Date: February 19, 2002
Creator: Burke, Vee
Object Type: Report
System: The UNT Digital Library
527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230 (open access)

527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. The law amended the Internal Revenue Code [IRC] to require political organizations described in IRC § 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act [FECA]. This report summarizes the three major changes made by the law and some of the major responses to the legislation. First, all 527 organizations which expect to have over $25,000 in gross receipts during a taxable year and which are not required to report to the Federal Election Commission [FEC] are required to register with the IRS within 24 hours of their formation, whether they are involved in state, local, or federal elections. Second, 527 issue advocacy organizations, which previously reported neither to the IRS nor the FEC, are required to file regular disclosure statements with the IRS. Third, all 527 organizations with gross receipts in excess of $25,000 per year are required to file annual reports with the IRS. The registration statements, disclosure forms, and annual reports will be made public. H.R. 527 and S. 527 in the 107th Congress would exempt most state and local 527 organizations from the …
Date: March 19, 2001
Creator: Morris, Marie B.
Object Type: Report
System: The UNT Digital Library
Economic Issues Surrounding the Estate and Gift Tax: A Brief Summary (open access)

Economic Issues Surrounding the Estate and Gift Tax: A Brief Summary

Supporters of the estate and gift tax argue that it provides progressivity in the federal tax system, provides a backstop to the individual income tax and appropriately targets assets that are bestowed on heirs rather than assets earned through their hard work and effort. However, progressivity can be obtained through the income tax and the estate and gift tax is an imperfect backstop to the income tax. Critics argue that the tax discourages savings, harms small businesses and farms, taxes resources already subject to income taxes, and adds to the complexity of the tax system.
Date: June 19, 2001
Creator: Gravelle, Jane G.
Object Type: Report
System: The UNT Digital Library
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers (open access)

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Date: May 19, 2003
Creator: Gravelle, Jane G.
Object Type: Report
System: The UNT Digital Library
The Alternative Minimum Tax for Individuals (open access)

The Alternative Minimum Tax for Individuals

This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Date: April 19, 2002
Creator: Esenwein, Gregg A.
Object Type: Report
System: The UNT Digital Library
Flat Tax Proposals and Fundamental Tax Reform: An Overview (open access)

Flat Tax Proposals and Fundamental Tax Reform: An Overview

None
Date: March 19, 2003
Creator: Bickley, James M.
Object Type: Report
System: The UNT Digital Library
A Value-Added Tax Contrasted with a National Sales Tax (open access)

A Value-Added Tax Contrasted with a National Sales Tax

Proposals to replace all or part of the income tax, proposals for national health care, and a proposal to finance America’s war effort have sparked congressional interest in the possibility of a broad-based consumption tax as a new source of revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax sources. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have significant differences. This issue brief discusses some of the potential policy implications associated with these differences.
Date: March 19, 2003
Creator: Bickley, James M.
Object Type: Report
System: The UNT Digital Library
Value-Added Tax as a New Revenue Source (open access)

Value-Added Tax as a New Revenue Source

MMARY Some Members of Congress have expressed interest in the feasibility of using a value-added tax (VAT) to either replace all or part of the income tax, finance health care reform, or to fund America’s war effort. A VAT is imposed at all levels of production on the differences between firms’ sales and their purchases from all other firms. Policymakers may be interested in the following aspects of a VAT: revenue yield, international comparison of composition of taxes, vertical equity, neutrality, inflation, balance-of-trade, national saving, administrative cost, intergovernmental relations, size of government, and public opinion.
Date: March 19, 2003
Creator: Bickley, James M.
Object Type: Report
System: The UNT Digital Library
Major Tax Issues in the 106th Congress: A Summary (open access)

Major Tax Issues in the 106th Congress: A Summary

Taxes have been a major focus of congressional attention during the first half of 2000. In part, Congress has returned to many of the issues it addressed last year. In August, 1999, Congress passed a set of tax cuts with the Taxpayer Refund and Relief Act (H.R. 2488; TRRA). However, President Clinton vetoed the bill, arguing that the cuts were too large (an estimated $792 billion over 10 years), would drain funds from Social Security surpluses, and would force reductions in domestic spending. Early in 2000, Congress signaled its intention of revisiting tax cuts with passage on April 13 of a fiscal year (FY) 2001 budget resolution (H.Con.Res. 290) calling for a 5-year tax cut of $175 billion.
Date: October 19, 2000
Creator: Library of Congress. Congressional Research Service. Government and Fiance Division.
Object Type: Report
System: The UNT Digital Library
TANF Sanctions - Brief Summary (open access)

TANF Sanctions - Brief Summary

None
Date: November 19, 2001
Creator: Burke, Vee & Falk, Gene
Object Type: Report
System: The UNT Digital Library
NASA's Space Shuttle (open access)

NASA's Space Shuttle

None
Date: February 19, 2003
Creator: Smith, Marcia S.
Object Type: Report
System: The UNT Digital Library
Space Stations (open access)

Space Stations

None
Date: March 19, 2003
Creator: Smith, Marcia S.
Object Type: Report
System: The UNT Digital Library
Space Stations (open access)

Space Stations

None
Date: December 19, 2002
Creator: Smith, Marcia S.
Object Type: Report
System: The UNT Digital Library
Space Stations (open access)

Space Stations

None
Date: June 19, 2002
Creator: Smith, Marcia S.
Object Type: Report
System: The UNT Digital Library