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Value-Added Taxes: Potential Lessons for the United States from Other Countries' Experiences (open access)

Value-Added Taxes: Potential Lessons for the United States from Other Countries' Experiences

Testimony issued by the Government Accountability Office with an abstract that begins "Dissatisfaction with the federal tax system has led to a debate about U.S. tax reform, including proposals for a national consumption tax. One type of proposed consumption tax is a value-added tax (VAT), widely used around the world. A VAT is levied on the difference between a business's sales and its purchases of goods and services. Typically, a business calculates the tax due on its sales, subtracts a credit for taxes paid on its purchases, and remits the difference to the government. While the economic and distributional effects of a U.S. VAT type tax have been studied, GAO issued a report in 2008 that looked at lessons learned from VAT administration in Australia, Canada, France, New Zealand, and the United Kingdom. These countries provided a range of VAT designs from relatively simple to more complex. This statement, which is based on the 2008 report, focuses on (1) the effect VAT design choices, such as exemptions and enforcement mechanisms, have on compliance, administrative costs, and compliance burden; (2) Canada's experience with administering a VAT in conjunction with several different subnational consumption tax arrangements; and (3) the experience that some …
Date: July 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Cybersecurity: Continued Attention Needed to Protect Our Nation's Critical Infrastructure (open access)

Cybersecurity: Continued Attention Needed to Protect Our Nation's Critical Infrastructure

Testimony issued by the Government Accountability Office with an abstract that begins "Increasing computer interconnectivity, such as the growth of the Internet, has revolutionized the way our government, our nation, and much of the world communicate and conduct business. However, this widespread interconnectivity poses significant risks to the government's and the nation's computer systems, and to the critical infrastructures they support. These critical infrastructures include systems and assets--both physical and virtual--that are essential to the nation's security, economic prosperity, and public health, such as financial institutions, telecommunications networks, and energy production and transmission facilities. Because most of these infrastructures are owned by the private sector, establishing effective public-private partnerships is essential to securing them from pervasive cyber-based threats. Federal law and policy call for federal entities, such as the Department of Homeland Security (DHS), to work with private-sector partners to enhance the physical and cyber security of these critical infrastructures. GAO is providing a statement describing (1) cyber threats facing cyber-reliant critical infrastructures; (2) recent actions the federal government has taken, in partnership with the private sector, to identify and protect cyber-reliant critical infrastructures; and (3) ongoing challenges to protecting these infrastructures. In preparing this statement, GAO relied on its …
Date: July 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Afghanistan: Post-Taliban Governance, Security, and U.S. Policy (open access)

Afghanistan: Post-Taliban Governance, Security, and U.S. Policy

This report discusses the current political state of Afghanistan, focusing particularly on the influence of the Taliban and other militant groups and on the leadership of Afghan President Hamid Karzai. This report also discusses the U.S.-Afghanistan relationship, in both the short and long term, and U.S. efforts under the Obama Administration to provide military, reconstructive, and stabilization aid.
Date: January 26, 2011
Creator: Katzman, Kenneth
Object Type: Report
System: The UNT Digital Library
The Proposed U.S.-Colombia Free Trade Agreement (open access)

The Proposed U.S.-Colombia Free Trade Agreement

This report examines three labor issues and arguments related to the pending U.S.-Colombia free trade agreement (CFTA; H.R. 5724 and S. 2830): violence against trade unionists; impunity (accountability for or punishment of the perpetrators); and worker rights protections for Colombians. The congressional debate surrounding the agreement has mostly centered on the violence issues in Colombia.
Date: January 26, 2011
Creator: Villarreal, M. Angeles
Object Type: Report
System: The UNT Digital Library
National Preparedness: Improvements Needed for Acquiring Medical Countermeasures to Threats from Terrorism and Other Sources (open access)

National Preparedness: Improvements Needed for Acquiring Medical Countermeasures to Threats from Terrorism and Other Sources

A letter report issued by the Government Accountability Office with an abstract that begins "What GAO Found"
Date: October 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Excess Uranium Inventories: Clarifying DOE's Disposition Options Could Help Avoid Further Legal Violations (open access)

Excess Uranium Inventories: Clarifying DOE's Disposition Options Could Help Avoid Further Legal Violations

A letter report issued by the Government Accountability Office with an abstract that begins "Uranium is a key component in the production of nuclear energy and nuclear weapons. The Department of Energy (DOE) manages the nation's surplus uranium, which is derived in part from former nuclear weapons production. In 2008, DOE published a uranium management plan that set a target for DOE uranium sales and transfers to avert harm to the domestic uranium industry. In 2009, DOE began using natural uranium to pay for cleanup work at a former uranium enrichment facility in Ohio, without having identified such transactions in its 2008 plan. As directed, GAO reviewed DOE's uranium management program. This report examines (1) DOE's uranium transactions and plans for future transactions, (2) the extent to which these transactions were consistent with DOE's uranium management plan, and (3) the extent to which these transactions were consistent with federal law. GAO reviewed transaction documents and contracts and interviewed knowledgeable DOE, contractor, and uranium industry officials and uranium market analysts."
Date: September 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Management: Actions Needed to Improve Management of Air Force's Food Transformation Initiative (open access)

Defense Management: Actions Needed to Improve Management of Air Force's Food Transformation Initiative

A letter report issued by the Government Accountability Office with an abstract that begins "To assess quality of life and identify areas for improvement, the Air Force conducts periodic surveys of its airmen. Recent surveys indicted that many of them were not satisfied with the quality, variety, and availability of food at Air Force bases. As a result, the Air Force implemented an initiative in 2010--the Food Transformation Initiative--to improve on-base food services. The Air Force piloted the initiative at six installations with a $10.3 million contract awarded in August 2010 and plans to eventually expand the initiative to other installations in the United States. The Senate and House Armed Services Committees directed GAO to undertake a comprehensive review of the initiative. GAO reviewed (1) the initiative's objectives and performance measures, (2) implementation progress, (3) the initiative's impact on food service workers at the pilot installations, and (4) alternative approaches the Air Force considered. GAO reviewed documentation on the initiative, interviewed Air Force and contractor officials, and visited four of the six pilot installations."
Date: July 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
DOD Health Care: Cost Impact of Health Care Reform and the Extension of Dependent Coverage (open access)

DOD Health Care: Cost Impact of Health Care Reform and the Extension of Dependent Coverage

A publication issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) offers health care to eligible beneficiaries through TRICARE, its health care program. Recently enacted health care reform legislation--the Patient Protection and Affordable Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010 (HCERA)--has implications for much of the nation's health care system, including TRICARE. One particular health reform provision directed certain health insurance plans to extend coverage to dependents up to age 26. Though this provision does not apply to TRICARE because it is not considered a health insurance plan, the subsequent Ike Skelton National Defense Authorization Act for Fiscal Year 2011 (NDAA 2011) included a similar provision that extends TRICARE coverage to certain dependent children of TRICARE beneficiaries. In response, in May 2011, DOD began implementing TRICARE Young Adult (TYA), a premium-based health care plan that extends TRICARE coverage to dependents of TRICARE beneficiaries up to age 26 who do not have access to employer-sponsored health care coverage and are unmarried. The NDAA 2011 directed us to assess the cost to DOD of complying with PPACA and HCERA. You also asked us to examine DOD's costs of implementing, …
Date: September 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Infrastructure: Further Actions Needed to Support Air Force Electronic Warfare Evaluation Simulator Relocation Plans (open access)

Defense Infrastructure: Further Actions Needed to Support Air Force Electronic Warfare Evaluation Simulator Relocation Plans

Correspondence issued by the Government Accountability Office with an abstract that begins "According to Department of Defense (DOD) officials, the Air Force Electronic Warfare Evaluation Simulator (the Simulator), located at Air Force Plant in Fort Worth, Texas, is an important asset for helping to protect U.S. and allied pilots and aircraft against the missile threats posed by adversaries. Most missiles use one of two electronic warfare technologies in order to pursue aircraft in flight and deliver an explosive warhead with the intent to inflict maximum damage. Small shoulder-launched missiles generally use infrared seekers that search for heat sources on an aircraft, while more sophisticated air-to-air and larger surface-to-air missiles can use radio waves and infrared seekers to determine an aircraft's location in flight. DOD continually develops and tests countermeasures to protect U.S. and allied aircraft from both types of missile threats. The Air Force Electronic Warfare Evaluation Simulator at Plant 4 is one of only two Air Force facilities of its kind that test countermeasures against heat-seeking missiles, and it is the only Air Force facility that currently houses the equipment necessary to test countermeasures against more sophisticated radio frequency surface-to-air missiles. The Simulator uses an array of computer hardware …
Date: January 26, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Renewable Energy R&D Funding History: A Comparison with Funding for Nuclear Energy, Fossil Energy, and Energy Efficiency R&D (open access)

Renewable Energy R&D Funding History: A Comparison with Funding for Nuclear Energy, Fossil Energy, and Energy Efficiency R&D

This report provides a cumulative history of Department of Energy (DOE) funding for renewable energy compared with funding for the other energy technologies-nuclear energy, fossil energy, and energy efficiency.
Date: January 26, 2011
Creator: Sissine, Fred
Object Type: Report
System: The UNT Digital Library
F-35 Joint Strike Fighter (JSF) Program: Background and Issues for Congress (open access)

F-35 Joint Strike Fighter (JSF) Program: Background and Issues for Congress

The F-35 Joint Strike Fighter (JSF), also called the Lighting II, is a new strike fighter being procured in different versions by the Air Force, Marine Corps, and Navy. The F-35 program is the Department of Defense's (DOD's) largest weapon procurement program in terms of total estimated acquisition cost. This report details the Obama Administration's proposed FY2010 defense budget requests for F-35 program funding and outlines the issues that Congress must consider when deciding whether to approve, reject, or modify the administration's funding requests.
Date: April 26, 2011
Creator: Gertler, Jeremiah
Object Type: Report
System: The UNT Digital Library
Kuwait: Security, Reform, and U.S. Policy (open access)

Kuwait: Security, Reform, and U.S. Policy

This report provides a brief overview on the current political state of Kuwait, which has been pivotal to nearly two decades of U.S. involvement in Iraq and the Middle East. This report also discusses relations between Kuwait and the U.S., and the continuing domestic unrest in Kuwait, an issue separate from the unrest currently sweeping the rest of the Middle East.
Date: April 26, 2011
Creator: Katzman, Kenneth
Object Type: Report
System: The UNT Digital Library
Nonproliferation and Threat Reduction Assistance: U.S. Programs in the Former Soviet Union (open access)

Nonproliferation and Threat Reduction Assistance: U.S. Programs in the Former Soviet Union

This report focuses on funding for threat reduction and nonproliferation programs in the states of the former Soviet Union. Although the United States has expanded its efforts to programs that seek to assist other nations in securing nuclear, biological, and chemical weapons materials, the overwhelming majority of U.S. funds still support programs in the former Soviet states. Nevertheless, because U.S. funding and focus has shifted in recent years, this report provides only a partial view of U.S. nonproliferation and threat reduction programs.
Date: April 26, 2011
Creator: Woolf, Amy F.
Object Type: Report
System: The UNT Digital Library
DC Gun Laws and Proposed Amendments (open access)

DC Gun Laws and Proposed Amendments

In the 112th Congress, Representative Mike Ross introduced H.R. 645, "To restore Second Amendment rights in the District of Columbia." This measure is identical to H.R. 5162 from the previous Congress. This report provides an analysis of the District's firearms laws and congressional proposals.
Date: April 26, 2011
Creator: Chu, Vivian S.
Object Type: Report
System: The UNT Digital Library
Promoting Global Internet Freedom: Policy and Technology (open access)

Promoting Global Internet Freedom: Policy and Technology

This report provides information about federal and private sector efforts to promote and support global Internet freedom, a description of Internet freedom legislation from the 112th Congress, and suggestions for further reading on this topic. Two appendixes describe censorship and circumvention technologies.
Date: May 26, 2011
Creator: Figliola, Patricia Moloney
Object Type: Report
System: The UNT Digital Library
Sovereign Debt in Advanced Economies: Overview and Issues for Congress (open access)

Sovereign Debt in Advanced Economies: Overview and Issues for Congress

Sovereign debt, also called public debt or government debt, refers to debt incurred by governments. Since the global financial crisis of 2008-2009, public debt in advanced economies has increased substantially. A number of factors related to the financial crisis have fueled the increase, including fiscal stimulus packages, the nationalization of private-sector debt, and lower tax revenue. Even if economic growth reverses some of these trends, such as by boosting tax receipts and reducing spending on government programs, aging populations in advanced economies are expected to strain government debt levels in coming years.
Date: May 26, 2011
Creator: Nelson, Rebecca M.
Object Type: Report
System: The UNT Digital Library
Executive Branch Reorganization Initiatives During the 112th Congress: A Brief Overview (open access)

Executive Branch Reorganization Initiatives During the 112th Congress: A Brief Overview

This report describes the ways that executive branch reorganization can occur as a result of Administration and congressional actions, and describes recent initiatives in the context of that typology. The report concludes with some observations regarding federal reorganization efforts.
Date: May 26, 2011
Creator: Hogue, Henry B.
Object Type: Report
System: The UNT Digital Library
Continuing Resolutions: Latest Action and Brief Overview of Recent Practices (open access)

Continuing Resolutions: Latest Action and Brief Overview of Recent Practices

This report is divided into two segments. The first section provides the most recent information on the FY2011 continuing resolution. The second segment focuses on the (1) history and recent trends, including the nature, scope, and duration of CRs during the past 35 years; (2) CR types by duration; (3) major substantive legislative provisions included in some CRs; and (4) funding gaps.
Date: April 26, 2011
Creator: Streeter, Sandy
Object Type: Report
System: The UNT Digital Library
The Greensheet (Houston, Tex.), Vol. 42, No. 302, Ed. 1 Tuesday, July 26, 2011 (open access)

The Greensheet (Houston, Tex.), Vol. 42, No. 302, Ed. 1 Tuesday, July 26, 2011

Free weekly newspaper that includes business and classified advertising.
Date: July 26, 2011
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 42, No. 301, Ed. 1 Tuesday, July 26, 2011 (open access)

The Greensheet (Houston, Tex.), Vol. 42, No. 301, Ed. 1 Tuesday, July 26, 2011

Free weekly newspaper that includes business and classified advertising.
Date: July 26, 2011
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 42, No. 358, Ed. 1 Friday, August 26, 2011 (open access)

The Greensheet (Houston, Tex.), Vol. 42, No. 358, Ed. 1 Friday, August 26, 2011

Free weekly newspaper that includes business and classified advertising.
Date: August 26, 2011
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 42, No. 146, Ed. 1 Tuesday, April 26, 2011 (open access)

The Greensheet (Houston, Tex.), Vol. 42, No. 146, Ed. 1 Tuesday, April 26, 2011

Free weekly newspaper that includes business and classified advertising.
Date: April 26, 2011
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 42, No. 200, Ed. 1 Thursday, May 26, 2011 (open access)

The Greensheet (Houston, Tex.), Vol. 42, No. 200, Ed. 1 Thursday, May 26, 2011

Free weekly newspaper that includes business and classified advertising.
Date: May 26, 2011
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
The Greensheet (Houston, Tex.), Vol. 42, No. 145, Ed. 1 Tuesday, April 26, 2011 (open access)

The Greensheet (Houston, Tex.), Vol. 42, No. 145, Ed. 1 Tuesday, April 26, 2011

Free weekly newspaper that includes business and classified advertising.
Date: April 26, 2011
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History