Serial/Series Title

Energy Policy: 114th Congress Issues (open access)

Energy Policy: 114th Congress Issues

This report begins by providing background on the economic rationale for energy market interventions; it highlights various market failures production and consumption of energy, and discusses possible interventions. The report concludes with an analysis of the current status of energy tax policy.
Date: September 30, 2016
Creator: Yacobucci, Brent D.
System: The UNT Digital Library
Immigration Legislation and Issues in the 114th Congress (open access)

Immigration Legislation and Issues in the 114th Congress

This report discusses border security, interior enforcement, visa security, asylum, and other immigration-related issues that have received legislative action or are of significant congressional interest in the 114th Congress.
Date: September 9, 2016
Creator: Bruno, Andorra; Argueta, Carla N.; Bjelopera, Jerome P.; Garcia, Michael John; Kandel, William A. & Siskin, Alison
System: The UNT Digital Library
Corporate Inversions: Frequently Asked Legal Questions (open access)

Corporate Inversions: Frequently Asked Legal Questions

This report answers frequently-asked legal questions about corporate inversions. It answers questions relating to the scope and operation of Section 7874, including how key statutory terms have been interpreted by the Internal Revenue Service (IRS). It discusses important Department of Treasury regulations that were finalized in 2015 and 2016, and answers questions about the IRS's authority to issue these regulations. Other questions that are answered relate to legislation introduced in the 114th Congress, the interaction of Section 7874 with tax treaties, and the imposition of an excise tax on corporate insiders who benefit from an inversion.
Date: September 7, 2016
Creator: Lunder, Erika K.
System: The UNT Digital Library