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 Collection: Congressional Research Service Reports
The Corporate Income Tax System: Overview and Options for Reform

The Corporate Income Tax System: Overview and Options for Reform

Date: December 1, 2014
Creator: Keightley, Mark P. & Sherlock, Molly F.
Description: This report presents information and research on the corporate tax to help policy makers understand and evaluate arguments presented in the tax reform debate. This report first reviews the structure of the corporate income tax. Data on which companies pay the corporate tax, corporate tax revenue, and how the U.S. system compares to the rest of the world are then presented and analyzed. Next, the economic effects of the corporate tax are reviewed--including a discussion of the purpose of the corporate tax, who bears the burden of the tax, and how to evaluate alternative corporate tax systems. The report then reviews broad reform options and concludes with a comparison of specific proposals that have been offered.
Contributing Partner: UNT Libraries Government Documents Department
"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Date: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
Contributing Partner: UNT Libraries Government Documents Department
Bankruptcy for Marijuana Businesses?

Bankruptcy for Marijuana Businesses?

Date: October 29, 2014
Creator: unknown
Description: This legal sidebar discusses recent bankruptcy court cases that suggest that one such risk may be the ultimate unavailability to both debtors and creditors of the protections, benefits, and predictability of the U.S. Bankruptcy Code when state-regulated marijuana businesses fail.
Contributing Partner: UNT Libraries Government Documents Department
SBA Veterans Assistance Programs: An Analysis of Contemporary Issues

SBA Veterans Assistance Programs: An Analysis of Contemporary Issues

Date: October 23, 2014
Creator: Dilger, Robert J. & Lowry, Sean
Description: This report opens with an examination of the current economic circumstances of veteran-owned businesses drawn from the Bureau of the Census 2007 Survey of Business Owners, which was administered in 2008 and 2009, and released on May 17, 2011. It also provides a brief overview of veteran employment experiences, describes the employment assistance programs offered by several federal agencies to assist veterans in their transition from the military to the civilian labor force, and examines related Small Business Administration (SBA) initiatives such as business development programs, efforts to assist veterans' access to capital, and veteran contracting programs.
Contributing Partner: UNT Libraries Government Documents Department
State Small Business Credit Initiative: Implementation and Funding Issues

State Small Business Credit Initiative: Implementation and Funding Issues

Date: October 16, 2014
Creator: Dilger, Robert Jay
Description: This report examines the State Small Business Credit Initiative (SSBCI) and its implementation, including Treasury's response to initial program audits conducted by the U.S. Government Accountability Office (GAO) and Treasury's Office of Inspector General (OIG). The SSBCI provides funding, allocated by formula and distributed in one-third increments, to states, territories, and eligible municipalities (hereinafter referred to as states) to expand existing or create new state small business investment programs, including state capital access programs, collateral support programs, loan participation programs, loan guarantee programs, and venture capital programs.
Contributing Partner: UNT Libraries Government Documents Department
Protection of Trade Secrets: Overview of Current Law and Legislation

Protection of Trade Secrets: Overview of Current Law and Legislation

Date: September 5, 2014
Creator: Yeh, Brian T.
Description: This report starts out with background information regarding trade secrets and an overview of current legal landscape for trade secret protection.
Contributing Partner: UNT Libraries Government Documents Department
Government Assistance for GMAC/Ally Financial: Unwinding the Government Stake

Government Assistance for GMAC/Ally Financial: Unwinding the Government Stake

Date: September 3, 2014
Creator: Webel, Baird & Canis, Bill
Description: This report explains the governments relationship with Ally Financial (formerly known as General Motors Acceptance Corporation, or GMAC). Under the Troubled Assets Relief Program (TARP) the government purchased preferred shares in Ally Financial, acquiring a 73.8% ownership state. This report discusses the reasoning behind this assistance to Ally and the ultimate costs.
Contributing Partner: UNT Libraries Government Documents Department
Trade Adjustment Assistance for Firms: Economic, Program, and Policy Issues

Trade Adjustment Assistance for Firms: Economic, Program, and Policy Issues

Date: August 4, 2014
Creator: Harrison, Glennon J.
Description: This report discusses the Trade Adjustment Assistance for Firms (TAAF) program and policy issues, as well as legislation to reauthorize the TAAF program. It provides technical assistance to help trade-impacted firms make strategic adjustments to improve their global competitiveness.
Contributing Partner: UNT Libraries Government Documents Department
SBA Veterans Assistance Programs: An Analysis of Contemporary Issues

SBA Veterans Assistance Programs: An Analysis of Contemporary Issues

Date: June 5, 2014
Creator: Dilger, Robert J. & Lowry, Sean
Description: This report opens with an examination of the current economic circumstances of veteran-owned businesses drawn from the Bureau of the Census 2007 Survey of Business Owners, which was administered in 2008 and 2009, and released on May 17, 2011. It also provides a brief overview of veteran employment experiences, describes the employment assistance programs offered by several federal agencies to assist veterans in their transition from the military to the civilian labor force, and examines related Small Business Administration (SBA) initiatives such as business development programs, efforts to assist veterans' access to capital, and veteran contracting programs.
Contributing Partner: UNT Libraries Government Documents Department
The Power to Regulate Commerce: Limits on Congressional Power

The Power to Regulate Commerce: Limits on Congressional Power

Date: May 16, 2014
Creator: Thomas, Kenneth R.
Description: This report discusses the Commerce Clause of the United States Constitution, which provides that the Congress shall have the power to regulate interstate and foreign commerce.
Contributing Partner: UNT Libraries Government Documents Department