Congressional Research Service Reports - 493 Matching Results

Search Results

prev Results: 97 - 120 next
open access

The Corporate Income Tax System: Overview and Options for Reform

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 cor… more
Date: December 1, 2014
Creator: Keightley, Mark P. & Sherlock, Molly F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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

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.
Date: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues

Description: This report discusses the "8(a) Program", the Minority Small Business and Capital Ownership Development Program, which is a federal contracting for small businesses providing small businesses with training, technical assistance, and contracting opportunities.
Date: November 26, 2014
Creator: Manuel, K. M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Bankruptcy for Marijuana Businesses?

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.
Date: October 29, 2014
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

SBA Veterans Assistance Programs: An Analysis of Contemporary Issues

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… more
Date: October 23, 2014
Creator: Dilger, Robert J. & Lowry, Sean
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

State Small Business Credit Initiative: Implementation and Funding Issues

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 inve… more
Date: October 16, 2014
Creator: Dilger, Robert Jay
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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

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.
Date: September 3, 2014
Creator: Webel, Baird & Canis, Bill
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Offshore Drilling Safety: A Status Report

Description: This report describes selected Bureau of Safety and Environmental Enforcement (BSEE) safety reforms, provides a concise summary of relevant offshore safety milestones, and offers insights about policy discussions related to safety. As part of overseeing DOI safety reforms initiated in 2010, the 113th Congress is placing an emphasis on agency performance associated with implementing reforms to improve safety initiated in 2010.
Date: August 14, 2014
Creator: Hagerty, Curry L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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

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.
Date: August 4, 2014
Creator: Harrison, Glennon J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

SBA Veterans Assistance Programs: An Analysis of Contemporary Issues

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… more
Date: June 5, 2014
Creator: Dilger, Robert J. & Lowry, Sean
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Oil Sands and the Keystone XL Pipeline: Background and Selected Environmental Issues

Description: This report focuses on selected environmental concerns raised in conjunction with the proposed pipeline and the oil sands crude it will transport. As such, the environmental issues discussed in this report do not represent an exhaustive list of concerns and issues. Moreover, many of the environmental concerns are not unique to oil sands. One could compose analogous lists for all forms of energy: coal, natural gas, nuclear, biofuels, conventional crude oil. Therefore, the oil sands/pipeline issu… more
Date: April 14, 2014
Creator: Ramseur, Jonathan L.; Lattanzio, Richard K.; Luther, Linda; Parfomak, Paul W. & Carter, Nicole T.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Small Business Administration Trade and Export Promotion Programs

Description: This report begins with the history, role, and scope of SBA's export promotion activities, and the creation of OIT. Next, quantitative data from SBA and qualitative data from other sources are used to provide performance analysis of SBA's international programs. This report concludes with a presentation of three issues for consideration during an era where concerns of fiscal responsibility and economic recovery are high priorities for many policy makers.
Date: April 2, 2014
Creator: Lowry, Sean
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Trade Adjustment Assistance for Farmers

Description: This report discusses the trade adjustment assistance (TAA) program for firms (TAAF). The TAAF program provides technical assistance to trade-affected firms to help them develop strategies and make other adjustments to remain competitive in the changing international economy.
Date: March 26, 2014
Creator: Jurenas, Remy
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Small Business Management and Technical Assistance Training Programs

Description: This report examines small business startups' experiences with the Small Business Administration's (SBA's) management and technical assistance training programs -- focusing on Small Business Development Centers (SBDCs), Women Business Centers (WBCs), and SCORE (Service Corps of Retired Executives) -- the 7(a), 504/CDC, and Microloan lending programs; and the Small Business Investment Company (SBIC) venture capital program.
Date: March 24, 2014
Creator: Dilger, Robert Jay
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Small Business Management and Technical Assistance Training Programs

Description: This report examines the historical development of federal small business management and technical assistance training programs; describes their current structures, operations, and budgets; and assesses their administration and oversight and the measures used to determine their effectiveness. It also discusses several bills introduced during the 111th and 112th Congresses that would have authorized changes to the SBA's management and technical assistance training programs in an effort to improv… more
Date: March 24, 2014
Creator: Dilger, Robert Jay
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

SBA Assistance to Small Business Startups: Client Experiences and Program Impact

Description: This report examines small business startups' experiences with the Small Business Administration's (SBA's) management and technical assistance training programs, focusing on Small Business Development Centers (SBDCs), Women Business Centers (WBCs), and SCORE (Service Corps of Retired Executives); the 7(a), 504/CDC, and Microloan lending programs; and the Small Business Investment Company (SBIC) venture capital program.
Date: February 26, 2014
Creator: Dilger, Robert Jay
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Independence of Federal Financial Regulators

Description: This report discusses institutional features that make federal financial regulators (as well as other independent agencies) relatively independent from the President and Congress.
Date: February 24, 2014
Creator: Hogue, Henry B.; Labonte, Marc & Webel, Baird
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Obama Administration's Proposal to Establish a National Network for Manufacturing Innovation

Description: This report discusses the proposed creation of the National Network for Manufacturing Innovation (NNMI), which would help accelerate innovation and support manufacturing technology commercialization. The report includes an overview of the topic as well as discussion on the Administration's proposal, preliminary activities, legislative status, and issues for consideration.
Date: January 29, 2014
Creator: Sargent, John F., Jr.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
Back to Top of Screen