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 Collection: Congressional Research Service Reports
Internet Commerce and State Sales and Use Taxes

Internet Commerce and State Sales and Use Taxes

Date: January 18, 2002
Creator: Maguire, Steven
Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Contributing Partner: UNT Libraries Government Documents Department
Outsourcing and Insourcing Jobs in the U.S. Economy: An Overview of Evidence Based on Foreign Investment Data

Outsourcing and Insourcing Jobs in the U.S. Economy: An Overview of Evidence Based on Foreign Investment Data

Date: May 13, 2008
Creator: Jackson, James K.
Description: Foreign direct investment is sparking a national debate. Local communities compete for investment projects, while many of the residents of those communities fear losing their jobs to foreign outsourcing. Some opponents argue that such job losses have disproportionately negative impact on local communities. Economists generally argue that free and unimpeded international capital flows have a positive impact on both domestic and foreign economies. This report provides an overview of CRS Report RL32461, Outsourcing and Insourcing Jobs in the U.S. Economy: Evidence Based on Foreign Investment Data, that analyzes the extent of direct investment into and out of the economy and the relationship between direct investment and the broader economic changes that are occurring in the U.S. economy.
Contributing Partner: UNT Libraries Government Documents Department
General Services Administration Prospectus Thresholds for Owned and Leased Federal Facilities

General Services Administration Prospectus Thresholds for Owned and Leased Federal Facilities

Date: August 20, 2008
Creator: Wellborn, Clay H.
Description: The General Services Administration (GSA) oversees GSA-owned and -leased federal buildings and courthouses. This report provides an overview of the funding for GSA, GSA procedures, and related legislation, especially in light of recent disasters, i.e., hurricanes, flooding, etc.
Contributing Partner: UNT Libraries Government Documents Department
"Price Gouging," the Antitrust Laws, and Vertical Integration in the Petroleum Industry: How They Are Related

"Price Gouging," the Antitrust Laws, and Vertical Integration in the Petroleum Industry: How They Are Related

Date: May 28, 2008
Creator: unknown
Description: This report, which may be updated to further reflect congressional action, attempts to provide the antitrust context for prohibited practices, such as "price gouging"; notes prior congressional action concerning vertical divestiture in the petroleum industry; and provides information on the state "divorcement" statutes.
Contributing Partner: UNT Libraries Government Documents Department
The Pattern of Interest Rates: Does it Signal an Impending Recession?

The Pattern of Interest Rates: Does it Signal an Impending Recession?

Date: May 5, 2008
Creator: Labonte, Marc & Makinen, Gail
Description: The cyclical behavior of the economy is of great interest to Congress, yet the onset of an economic downturn is seldom recognized promptly. Policymakers frequently search for reliable recession predictors. The behavior of interest rates may provide advanced warning of an impending downturn. The easing of monetary policy in evidence since September 2007 is consistent with efforts to forestall or minimize an economic downturn. Economic growth has been low since the last quarter of 2007, and some forecasters are now predicting a recession in 2008.
Contributing Partner: UNT Libraries Government Documents Department
DOD Leases of Foreign-Built Ships: Background for Congress

DOD Leases of Foreign-Built Ships: Background for Congress

Date: October 31, 2008
Creator: O'Rourke, Ronald
Description: The Department of Defense (DOD) in recent years has leased some foreign-built cargo ships for total periods, including options and renewals, of almost 10 years - a length of time that some observers argue effectively circumvents a legal requirement that U.S. military ships be built in U.S. shipyards. These observers, particularly the American Shipbuilding Association (ASA), have proposed reducing the current five-year legal limit on ship leases to two years for foreign-built ships. DOD has opposed the idea, arguing that its ship leases are the most cost-effective way to meet its needs for the ships in question.
Contributing Partner: UNT Libraries Government Documents Department
DOD Leases of Foreign-Built Ships: Background for Congress

DOD Leases of Foreign-Built Ships: Background for Congress

Date: October 3, 2008
Creator: O'Rourke, Ronald
Description: The Department of Defense (DOD) in recent years has leased some foreign-built cargo ships for total periods, including options and renewals, of almost 10 years - a length of time that some observers argue effectively circumvents a legal requirement that U.S. military ships be built in U.S. shipyards. These observers, particularly the American Shipbuilding Association (ASA), have proposed reducing the current five-year legal limit on ship leases to two years for foreign-built ships. DOD has opposed the idea, arguing that its ship leases are the most cost-effective way to meet its needs for the ships in question.
Contributing Partner: UNT Libraries Government Documents Department
DOD Leases of Foreign-Built Ships: Background for Congress

DOD Leases of Foreign-Built Ships: Background for Congress

Date: May 22, 2008
Creator: O'Rourke, Ronald
Description: The Department of Defense (DOD) in recent years has leased some foreign-built cargo ships for total periods, including options and renewals, of almost 10 years - a length of time that some observers argue effectively circumvents a legal requirement that U.S. military ships be built in U.S. shipyards. These observers, particularly the American Shipbuilding Association (ASA), have proposed reducing the current five-year legal limit on ship leases to two years for foreign-built ships. DOD has opposed the idea, arguing that its ship leases are the most cost-effective way to meet its needs for the ships in question.
Contributing Partner: UNT Libraries Government Documents Department
Government-Sposored Enterprises (GSEs): Regulatory Reform Legislation

Government-Sposored Enterprises (GSEs): Regulatory Reform Legislation

Date: October 27, 2005
Creator: Jickling, Mark
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Government-Sposored Enterprises (GSEs): Regulatory Reform Legislation

Government-Sposored Enterprises (GSEs): Regulatory Reform Legislation

Date: May 26, 2005
Creator: Jickling, Mark
Description: None
Contributing Partner: UNT Libraries Government Documents Department