Congressional Research Service (CRS) report entailing the Constitutional difference between legislative prayer and school prayer. Topics include, descriptions of both types of prayer, their distinctions, and a conclusion on the matter.

The Supreme Court's decisions holding government-sponsored prayer in the public schools to violate the First Amendment's establishment clause but prayer in legislative assemblies to be constitutional are sometimes lifted up as contradictory. This report summarizes the relevant decisions and identifies the distinctions the Court has drawn between the two situations.

This report is on The issue for 18 mahogany species is whether any qualifies for regulation under the Convention on International Trade in Endangered Species (CITES). (1) Pessimists on this issue say "yes," while optimists see the abundance of species in parts of their range and therefore say "no." Both camps question the accuracy of data supplied by the other side. Both agree that the presence of mahogany trees may provide local governments with an incentive to retain rain forests, especially since mahogany cultivation has not been particularly successful.

This fact sheet provides information on the taxation of securities transactions and capital gains income in Japan at the national level.

This report examines the current alcohol fuels Federal tax incentives. Part I describes the statutory provisions of each of the five incentives. Part II examines the major public policy and economic issues of concern to policymakers: potential revenue effects, effectiveness, and economic efficiency.

Under the World Trade Organization (WTO), the United States may use the dispute settlement mechanism to resolve certain trade problems with Japan. As compared with the mechanism under the General Agreement on Tariffs and Trade (GATT), the WTO offers expanded coverage and nearly automatic approval for panel requests and reports.