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Tax Havens: International Tax Avoidance and Evasion
The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. The revenue losses from this tax avoidance and evasion are difficult to estimate, but some have suggested that the annual cost of offshore tax abuses may be around $100 billion per year. Recent actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations have targeted tax haven countries, focusing primarily on evasion issues. There are also a number of legislative proposals that address these issues including the Stop Tax Haven Abuse Act (S. 506, H.R. 1265); draft proposals by the Senate Finance Committee; two other related bills, S. 386 and S. 569; and a proposal by President Obama. This report discusses this issue in detail.
Date:
July 9, 2009
Creator:
Gravelle, Jane G.
System:
The UNT Digital Library
Foreign Science and Engineering Presence in U.S. Institutions and the Labor Force
The increased presence of foreign students in graduate science and engineering programs and in the scientific workforce has been and continues to be of concern to some in the scientific community. Enrollment of U.S. citizens in graduate science and engineering programs has not kept pace with that of foreign students in those programs. Many in the scientific community maintain that in order to compete with countries that are rapidly expanding their scientific and technological capabilities, the country needs to bring to the United States those whose skills will benefit society and will enable us to compete in the new-technology based global economy. This report analyzes this issue in detail and includes discussion of related legislation.
Date:
July 23, 2008
Creator:
Matthews, Christine M.
System:
The UNT Digital Library
Latin America and the Caribbean: Fact Sheet on Leaders and Elections
This fact sheet tracks the current heads of government in Central and South America, Mexico, and the Caribbean. It provides the dates of the last and next elections for the head of government and the national independence date for each country.
Date:
July 10, 2009
Creator:
Sullivan, Mark P. & Gomez-Granger, Julissa
System:
The UNT Digital Library
Hedge Funds: Should They Be Regulated?
In view of the growing impact of hedge funds on a variety of financial markets, the Securities and Exchange Commission (SEC) in October 2004 adopted a regulation that requires hedge funds to register as investment advisers, disclose basic information about their operations, and open their books for inspection. The regulation took effect in February 2006, but on June 23, 2006, a court challenge was upheld and the rule was vacated. S. 1402 and H.R. 2586 would reinstate the SEC's authority. H.R. 2683 would require defined benefit pension plans to disclose investments in hedge funds. In December 2006, the SEC proposed raising the "accredited investor" standard - to be permitted to invest in hedge funds, an investor would need $2.5 million in assets, instead of $1 million.
Date:
July 2, 2007
Creator:
Jickling, Mark
System:
The UNT Digital Library
Hedge Funds: Should They Be Regulated?
Hedge funds are essentially unregulated mutual funds. They are pools of invested money that buy and sell stocks and bonds and many other assets, including foreign currencies, precious metals, commodities, and derivatives. Hedge funds are structured to avoid Securities and Exchange Commission (SEC) regulation. In view of the growing impact of hedge funds on a variety of financial markets, the SEC in October 2004 adopted a regulation that required hedge funds to register as investment advisers, disclose basic information about their operations, and open their books for inspection. This report discusses various legislation before the 111th Congress that would impose various types and amounts of SEC regulation upon hedge funds.
Date:
July 13, 2009
Creator:
Jickling, Mark
System:
The UNT Digital Library
Panama: Political and Economic Conditions and U.S. Relations
This report discusses the current political and economic conditions in the country of Panama, which has made notable political and economic progress since the 1989 U.S. military intervention that ousted the regime of General Manuel Noriega from power. The United States has close relations with Panama, stemming in large part from the extensive linkages developed when the canal was under U.S. control. This report describes the U.S.-Panama relationship at length, including trade relations.
Date:
July 31, 2008
Creator:
Sullivan, Mark P. & Rivas, Justin
System:
The UNT Digital Library
Trade Promotion Authority (TPA): Issues, Options, and Prospects for Renewal
This report presents background on the development of TPA, a summary of the major provisions under the recently expired authority, and a discussion of the issues that have arisen in the debate over TPA renewal. It also explores the policy options available to Congress and will be updated as the congressional debate unfolds.
Date:
July 12, 2007
Creator:
Hornbeck, J. F. & Cooper, William H.
System:
The UNT Digital Library
Wetlands: An Overview of Issues
The report documents recent changes in wetland acres. The U.S. Fish and Wildlife Service released its most recent periodic survey of changes in wetland acreage nationwide in March 2006. Covering 1998 to 2004, it concluded that during this time period there was a small net gain in overall wetland acres for the first time that this survey has been conducted. Others caution, however, that much of this gain was in ponds, rather than natural wetlands.
Date:
July 8, 2008
Creator:
Copeland, Claudia & Zinn, Jeffrey A.
System:
The UNT Digital Library
Biofuels Incentives: A Summary of Federal Programs
This report outlines federal programs that provide direct or indirect incentives for biofuels. For each program described, the report provides details including administering agency, authorizing statute(s), annual funding, and expiration date.
Date:
July 29, 2008
Creator:
Yacobucci, Brent D.
System:
The UNT Digital Library
Clean Air Issues in the 110th Congress: Climate Change, Air Quality Standards, and Oversight
This report provides a brief overview of the climate change issue as well as other Clean Air Act issues of interest in the 110th Congress.
Date:
July 28, 2008
Creator:
McCarthy, James E.
System:
The UNT Digital Library
Animal Agriculture: 2008 Farm Bill Issues
This report discusses a number of animal-related provisions related to the 2008 farm bill. It includes background and specific provisions from the bill for each of the issues and options analyzed in the report: market competition and packer concentration, livestock mandatory price reporting, meat and poultry safety, country-of-origin labeling, animal identification for health protection, animal welfare, feed prices, disaster assistance, and environmental issues. The report also provides a summary comparison of previous farm bills with the 2008 provisions for selected issues.
Date:
July 1, 2008
Creator:
Becker, Geoffrey S. & Johnson, Renée
System:
The UNT Digital Library
Globalization, Worker Insecurity, and Policy Approaches
This report discusses the global economy, or what many call globalization, which has a growing impact on the economic futures of American companies, workers, and families. Increasing integration with the world economy makes the U.S. and other economies more productive. For most Americans, this has translated into absolute increases in living standards and real disposable incomes.
Date:
July 31, 2008
Creator:
Ahearn, Raymond J.
System:
The UNT Digital Library
Possible Expiration (or Extension) of the 2002 Farm Bill
This report discusses the 2002 farm bill (P.L. 107-171) that authorized an array of agricultural, rural, and nutrition programs. Many provisions of the 2002 farm bill were scheduled to expire in 2007. If a new farm bill or year-long extension were not enacted before the 2008 harvest, permanent law would have taken effect.
Date:
July 23, 2008
Creator:
Monke, Jim; Cowan, Tadlock; Hanrahan, Charles E. & Richardson, Joe
System:
The UNT Digital Library
Engineered Nanoscale Materials and Derivative Products: Regulatory Challenges
The purpose of this report is to consider certain challenges faced by federal EHS risk assessors, risk managers, and policy makers, and to discuss possible legislative approaches to address those challenges.
Date:
July 18, 2008
Creator:
Schierow, Linda-Jo
System:
The UNT Digital Library
Endangered Species Act and Legal Issues Regarding Columbia Basin Salmon and Steelhead
This report discusses the resident fish, such as bull trout and Kootenai River white sturgeon, which are listed as threatened and endangered respectively under the ESA are affected by the FCRPS. This report focuses on Endangered Species Act (ESA) actions and litigation related to these species.
Date:
July 16, 2008
Creator:
Lane, Nic; Alexander, Kristina & Buck, Eugene H.
System:
The UNT Digital Library
Commerce, Justice, Science and Related Agencies: FY2009 Appropriations
This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Commerce, Justice, Science, and Related Agencies. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity, and is updated as events warrant.
Date:
July 11, 2008
Creator:
Krouse, William J. & Murphy, Edward Vincent
System:
The UNT Digital Library
California Water Law and Related Legal Authority Affecting the Sacramento-San Joaquin Delta
This report provides a summary of California's dual system of water rights, which includes riparian and prior appropriation doctrines, and regulation of those rights by the state. In particular, the report discusses considerations used in the process of regulating water usage, including the public trust doctrine, the rule of beneficial use, and the no injury rule. The report discusses the California water projects, the projects' rights, and access to water by other users.
Date:
July 1, 2008
Creator:
Brougher, Cynthia
System:
The UNT Digital Library
Conservation Provisions of the 2008 Farm Bill
This report discusses the policy questions and issues shaping the conservation title of the 2008 Farm Bill. The report describes the program changes in the enacted 2008 Farm Bill, and working lands conservation programs.
Date:
July 2, 2008
Creator:
Cowan, Tadlock & Johnson, Renée
System:
The UNT Digital Library
Forest Carbon Markets: Potential and Drawbacks
This report describes current markets for forest carbon sequestration, the potential for using forest to offset other sources of greenhouse gas emissions, and the drawbacks related to forest carbon sequestration efforts.
Date:
July 3, 2008
Creator:
Gorte, Ross W. & Ramseur, Jonathan L.
System:
The UNT Digital Library
Advanced Nuclear Power and Fuel Cycle Technologies: Outlook and Policy Options
This report starts out with an overview of nuclear technology and then discusses the Department of Energy DOE advanced nuclear programs, global nuclear energy partnership, and different industry studies.
Date:
July 11, 2008
Creator:
Holt, Mark
System:
The UNT Digital Library
Clean Air After the CAIR Decision: Back to Square One?
This report discusses three Environmental Protection Agency (EPA) long-term options in regard to Clean Air: (1) starting anew with a new strategy with respect to mitigating transported air pollution based on the decision; (2) allowing the states to sort out the issue through Section 126 petitions; and (3) seeking new legislation providing EPA with the statutory authority to implement either CAIR in some form, or an alternative.
Date:
July 22, 2008
Creator:
McCarthy, James E.; Parker, Larry B. & Meltz, Robert
System:
The UNT Digital Library
Intelligence Reform at the Department of Energy: Policy Issues and Organizational Alternatives
Congress in 2006 agreed to temporarily consolidate separate counterintelligence (CI) offices at the Department of Energy (DOE) and the National Security Administration (NNSA) into a single CI office under DOE control. This report analyzes both consolidations — the first authorized by Congress at Department of Energy (DOE) request; the second initiated by DOE — and examines the impact of each on the effectiveness of the Department's CI program.
Date:
July 28, 2008
Creator:
Cumming, Alfred
System:
The UNT Digital Library
Community Acceptance of Carbon Capture and Sequestration Infrastructure: Siting Challenges
This report discusses the possible role public and community acceptance may play in the siting of CO2 infrastructure for carbon capture and sequestration (CCS). The report reviews what is known about public opinion of CCS as an overall strategy to combat climate change. The report examines community acceptance of CO2 emissions controls, pipelines, and sequestration sites based on analogies, CO2 experience, and focused research. It also discusses community acceptance issues related to selected alternatives to CCS policies, such as investment in renewable energy infrastructure and nuclear power. The report introduces key CCS policy considerations as Congress continues to evaluate opportunities and requirements for carbon control.
Date:
July 29, 2008
Creator:
Parfomak, Paul W.
System:
The UNT Digital Library
Leaking Underground Storage Tanks: Prevention and Cleanup
This report addresses a nationwide water pollution problem caused by leaking underground storage tanks (USTs). The report discusses key issue that state resources have not met the demands of administering the underground storage tanks (UST) leak prevention program.
Date:
July 10, 2008
Creator:
Tiemann, Mary
System:
The UNT Digital Library