Congressional Research Service Reports - 55 Matching Results

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Distributional Effects of Taxes on Corporate Profits, Investment Income, and Estates

Description: Tax reductions enacted in 2001-2004 reduce the effective tax rate on capital income in several different ways. Taxes on capital arise from individual taxes on dividends, interest, capital gains, and income from non-corporate businesses. This report contains data on the distribution of income by type and class, shifting the incidence of taxes, the effect of the savings response, and related information.
Date: December 27, 2012
Creator: Gravelle, Jane G. & Lowry, Sean
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Partner: UNT Libraries Government Documents Department
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Small Business Size Standards: A Historical Analysis of Contemporary Issues

Description: This report provides a historical examination of the SBA's size standards, assesses competing views concerning how to define a small business, and discusses how the Small Business Jobs Act of 2010 might affect program eligibility. It also discusses H.R. 585, the Small Business Size Standard Flexibility Act of 2011, which would authorize the SBA's Office of Chief Counsel for Advocacy to approve or disapprove a size standard proposed by a federal agency if it deviates from the SBA's size standard… more
Date: December 6, 2012
Creator: Dilger, Robert J.
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Partner: UNT Libraries Government Documents Department
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U.S. Renewable Electricity: How Does Wind Generation Impact Competitive Power Markets?

Description: This report analyzes the impacts of wind generation on competitive power markets, including financial and economic impacts on electric power generators. Overall, the report aims to provide context for several electricity market concepts that are relevant to understanding the economic effects of wind power generation.
Date: November 7, 2012
Creator: Brown, Phillip
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Partner: UNT Libraries Government Documents Department
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U.S. International Trade: Trends and Forecasts

Description: This report provides an overview of the current status, trends, and forecasts for U.S. import and export flows as well as certain trade balances. The purpose of this report is to provide current data and brief explanations for the various types of trade flows, along with a brief discussion of trends that help inform the discussion of the various policy issues mentioned above.
Date: October 19, 2012
Creator: Williams, Brock R. & Donnelly, J. Michael
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Partner: UNT Libraries Government Documents Department
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Job Growth During the Recovery

Description: This report analyzes employment data from the U.S. Bureau of Labor Statistics from December 2007 to September 2012, including characteristics of job loss and gain within several industries.
Date: October 16, 2012
Creator: Levine, Linda
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Partner: UNT Libraries Government Documents Department
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The "8(a) Program" for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues

Description: This report provides a brief history of the 8(a) Program, summarizes key requirements, and discusses legal challenges alleging that the program's presumption that members of certain racial and ethnic groups are socially disadvantaged violates the constitutional guarantee of equal protection.
Date: October 12, 2012
Creator: Manuel, Kate M. & Luckey, John R.
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Partner: UNT Libraries Government Documents Department
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Small Business Size Standards: A Historical Analysis of Contemporary Issues

Description: This report provides a historical examination of the Small Business Administration's (SBA) size standards, assesses competing views concerning how to define a small business, and discusses how various proposals to change the SBA's size standards -- including those adopted under the Small Business Jobs Act of 2010 -- might affect program eligibility. It also discusses H.R. 585, the Small Business Size Standard Flexibility Act of 2011, which would authorize the SBA's Office of Chief Counsel for A… more
Date: October 4, 2012
Creator: Dilger, Robert Jay
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Partner: UNT Libraries Government Documents Department
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The United Arab Emirates (UAE): Issues for U.S. Policy

Description: This report describes the open economy and society of the United Arab Emirates (UAE), as well as U.S. concern over proliferation of advanced technology due to the open economy and the UAE's lax export controls. It discusses these issues in relation to a recently-signed U.S.-UAE civilian nuclear agreement and also provides a general description of the UAE's government and political structure, as well as the effects of the recent global economic downturn on the UAE in general and on the city of D… more
Date: October 4, 2012
Creator: Katzman, Kenneth
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Partner: UNT Libraries Government Documents Department
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Manufacturing Extension Partnership Program: An Overview

Description: This report provides a brief overview of The Hollings Manufacturing Partnership (MEP), which is a program of regional centers set up to assist small and medium-sized manufacturing companies use knowledge and technologies developed under the auspices of the National Institute of Standards and Technology (NIST).
Date: October 3, 2012
Creator: Schacht, Wendy H.
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Partner: UNT Libraries Government Documents Department
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The Corporate Income Tax System: Overview and Options for Reform

Description: This report (1) briefly reviews the current U.S. corporate tax system; (2) discusses economic factors that may be considered in the corporate tax reform debate; and (3) presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals.
Date: September 13, 2012
Creator: Keightley, Mark P. & Sherlock, Molly F.
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Partner: UNT Libraries Government Documents Department
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Extending Unemployment Compensation Benefits During Recessions

Description: This report describes the history of temporary federal extensions to unemployment benefits from 1980 to the present. It has five sections which discuss: [1] background information on unemployment compensation (UC) benefits, [2] a definition of a recession and the process of declaring a recession, [3] a summary of the legislative history of federal extensions of unemployment benefits, [4] figures examining the statistics of recessions, and [5] previous methods for financing temporary recession p… more
Date: September 13, 2012
Creator: Whittaker, Julie M. & Isaacs, Katelin P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Supervision of U.S. Payment, Clearing, and Settlement Systems: Designation of Financial Market Utilities (FMUs)

Description: This report outlines the changes to the supervision of key market infrastructure that are embodied in the Dodd-Frank Act. It is intended to be used as a reference for those interested in the financial system's "plumbing," and how the associated systems are currently overseen and regulated.
Date: September 10, 2012
Creator: Labonte, Marc
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Partner: UNT Libraries Government Documents Department
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Aviation and the European Union’s Emission Trading Scheme

Description: Beginning January 1, 2012, most carbon dioxide emissions from commercial flights to, from, and within the European Union are covered by the EU Emission Trading Scheme. This report details why there is a need to address aviation emissions, how the EU's emissions trading scheme works, estimated impacts on U.S. airlines, and related materials.
Date: August 2, 2012
Creator: Leggett, Jane A.; Elias, Bart & Shedd, Daniel T.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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