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Flat Tax Proposals and Fundamental Tax Reform: An Overview

Description: The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. This report contains information on recent developments regarding flat-rate taxes, the relationship between income and consumption, international comparisons, other fundamental tax reforms, and descriptions of selected proposals.
Date: June 11, 2003
Creator: Bickley, James M.
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Value-Added Tax as a New Revenue Source

Description: Some Members of Congress have expressed interest in the feasibility of using a value-added tax (VAT) to either replace all or part of the income tax, finance health care reform, or to fund America’s war effort. A VAT is imposed at all levels of production on the differences between firms’ sales and their purchases from all other firms. Policymakers may be interested in the following aspects of a VAT: revenue yield, international comparison of composition of taxes, vertical equity, neutrality, i… more
Date: June 11, 2003
Creator: Bickley, James M.
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A Value-Added Tax Contrasted with a National Sales Tax

Description: Proposals to replace all or part of the income tax, proposals for national health care, and a proposal to finance America’s war effort have sparked congressional interest in the possibility of a broad-based consumption tax as a newsource of revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax sources. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have si… more
Date: June 11, 2003
Creator: Bickley, James M.
open access

Historic Preservation: Background and Funding

Description: This report summarizes the federal role in historic preservation. It provides descriptions of and funding information for some of the major preservation programs, including the Historic Preservation Fund (HPF), the Advisory Council on Historic Preservation, the National Trust for Historic Preservation, and the National Register for Historic Places.
Date: August 11, 2003
Creator: Boren, Susan
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Appropriations for FY2004: District of Columbia

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This Report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on the District of Columbia Appropriations.
Date: September 11, 2003
Creator: Boyd, Eugene
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Africa: U.S. Foreign Assistance Issues

Description: This report discusses the issue of U.S. economic assistance to sub-Saharan Africa, highlighting the importance of continued assistance in light of U.S. national security and also various U.S.-led efforts to promote reform amongst African citizens themselves. U.S. assistance finds its way to Africa through a variety of channels, including the USAID-administered DA program, food aid programs, and indirect aid provided through international financial institutions and the United Nations.
Date: April 11, 2003
Creator: Copson, Raymond W.
open access

Air Cargo Security

Description: The air cargo system is vulnerable to several security threats, including: potential plots to place explosives aboard aircraft; illegal shipments of hazardous materials; criminal activities such as smuggling and theft; and potential hijackings and sabotage by persons with access to aircraft. This report discusses legislative efforts currently underway to improve air cargo system security.
Date: September 11, 2003
Creator: Elias, Bartholomew
open access

Appropriations for FY2003: Commerce, Justice, and State, the Judiciary, and Related Agencies

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement information provided by the House and Senate Commerce, Justice, State Appropriations Subcommittees.
Date: February 11, 2003
Creator: Epstein, Susan B.
open access

Environmental Protection Issues in the 108th Congress

Description: The 108th Congress has acted on a variety of disparate environmental measures; some of these represent proposals or issues that had been under consideration in the 107th Congress and earlier. Environmental issues considered by Congress tend to fall into several major categories: (1) funding issues — whether funding levels are adequate and focused on appropriate priorities; (2) expanding, renewing, or refocusing specific environment programs; (3) environmental issues that are important “subsets”… more
Date: August 11, 2003
Creator: Fletcher, Susan R. & Isler, Margaret M.
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