History / United States / Civil War Period (1850-1877)
This collection explores the closing months and weeks of the Civil War and its implications for Congress in the postwar nation. Topics include ratification of the Fourteenth Amendment; Sherman's March and the laws of war; commemoration of the Civil War after 100 and 150 years; sectionalism, the Fourteenth Amendment, and the end of popular constitutionalism; treatment of federal prisoners of war; the refugee crisis at the end of the war and in the Reconstruction period; and the postbellum U.S. economy.
This introductory text looks at the workings of the United States Congress, and uses the Republican period of ascendancy, which lasted from 1994 until 2000, as an example of how the Congress works in practice. The book illustrates the basic principles of Congress using contemporary and recent examples, while also drawing attention to the changes that took place in the 1990s. The period of Republican control is absent from many of the standard texts and is of considerable academic interest for a number of reasons, not least the 1994 election, the budget deadlock in 1995 and the Clinton impeachment scandal of 1999. The book traces the origin and development of the United States Congress, before looking in depth at the role of representatives and senators, the committee system, parties in Congress and the relationship between Congress and the President, the media and interest groups.
Globalization & Regionalization, Integration & Trade, Trade Agreements, Globalización e integración regional, Integración y comercio, Acuerdos comerciales, Integração e Comércio, Trade Negotiations and Agreements Negociaciones y Acuerdos de Comercio, and Negociaciones y Acuerdos de Comercio Trade Negotiations and Agreements
Este trabajo examina algunas de las fuerzas políticas y económicas, y las posibles interacciones entre ellas, que moldearán las posiciones de negociación actuales de EE.UU. en la OMC y el ALCA. La discusión se enfocará en tres temas: el papel de la política en el desarrollo de las políticas agrícolas domésticas, el enfoque concentrado del sector agrícola norteamericano ante la Política Agrícola Común (PAC) de la Unión Europea, y las principales preocupaciones de los agricultores norteamericanos sobre los tratados de libre comercio en el área de la agricultura. This paper will examine some political and economic forces and the possible interactions between them that will shape the current US negotiating positions in the WTO and FTAA. The US and other countries in the Western Hemisphere are currently engaged in two trade negotiations, namely the agricultural negotiations in the WTO that were mandated at the end of the Uruguay Round and the Free Trade of The Americas negotiations (FTAA). In the US as in all democracies, political and economic forces shape government negotiating positions. As a democracy the US system is unique in that it shares and attempts to limit political power through a system of legislative checks and balances. Under this system one party can be in control of the Executive Branch while a different political party - or even two can dominate the Houses of Congress. These political realities mean the importance of politics is heightened in all policy decisions, including international trade negotiations. Private sector interest groups lobby members of Congress intensively and Congress responds by playing a key role in the negotiations well beyond the role of legislative bodies in most other countries. The discussion will focus on three topics, the politics of US domestic agricultural policy and agricultural trade policy, the US agricultural sector's concentrated focus on the Common Agricultural Policy (CAP) of the European Union, and the US agricultural producers major concerns about free trade agreements in agriculture. Estados Unidos y otros países del Hemisferio Occidental se encuentran actualmente involucrados en dos negociaciones comerciales, a saber las negociaciones agrícolas en la OMC, mandadas al final de la Ronda de Uruguay, y las negociaciones para el Área de Libre Comercio de las Américas (ALCA). En EE.UU., como en toda democracia, existen fuerzas políticas y económicas que modelan las posiciones gubernamentales en toda negociación. Como democracia el sistema norteamericano es único en que comparte el poder político e intenta limitarlo a través de un sistema de pesos y contrapesos legislativos. Bajo este sistema, un partido político puede controlar el Poder Ejecutivo mientras otro partido, o incluso dos, pueden dominar las Cámaras Legislativas. Esta realidad gubernamental significa que la importancia de la política aumenta en toda decisión sobre políticas, incluyendo aquellas sobre negociaciones comerciales internacionales. Grupos de interés del sector privado cabildean intensamente a los miembros del Congreso, el cual responde jugando un papel clave en las negociaciones, más allá del rol que cumplen los cuerpos legislativos en otros países. Este trabajo examina algunas de las fuerzas políticas y económicas, y las posibles interacciones entre ellas, que moldearán las posiciones de negociación actuales de EE.UU. en la OMC y el ALCA. La discusión se enfocará en tres temas: el papel de la política en el desarrollo de las políticas agrícolas domésticas, el enfoque concentrado del sector agrícola norteamericano ante la Política Agrícola Común (PAC) de la Unión Europea, y las principales preocupaciones de los agricultores norteamericanos sobre los tratados de libre comercio en el área de la agricultura.
This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation. Armed with this larger blueprint, students are then in a much better position to see how the myriad pieces that follow throughout the remaining 19 chapters fit into this bigger picture, whether comfortably or uncomfortably. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax arbitrage problems. Congress and the courts then must combat these tax shelter opportunities (sometimes ineffectively) with both statutory and common law weapons. Stated another way, students are in a better position to appreciate how the tax system can sometimes be used to generate (or combat) unfair and economically inefficient rent-seeking behavior.
Trade Facilitation, Agricultural policy, Facilitación del comercio, Política agrícola, Política Agrícola, Negociaciones Comerciales, Sector Agrícola, Sector Industrial, SITI Working Paper N° 4, and INTAL
This study looks at several major legislative actions in 2002 that will substantially affect trade negotiations with the United States, and examines the US import protection for agricultural products that will be critical in trade negotiations with Central American countries. The two important legislative actions were the passage of the 2002 Farm Bill and the passage of Trade Promotion Authority, which provides for "fast track" treatment of trade agreements. The 2002 farm bill was widely denounced as a major reversal of US farm policy, away from the earlier move toward reduced levels of support and toward decoupled supports for key commodities. In fact, however, the 2002 farm bill contained the same support mechanisms that were in the highly touted 1996 farm bill. The 2002 farm bill also reauthorizes the various export programs that the US government uses to support the increased exports of US farm products. The Trade Promotion Authority contains several new restrictions on US negotiators. It lays out a list of sensitive agricultural products and requires special procedures before any negotiations to liberalize access can occur. In addition to the list of sensitive products the US has some significant tariffs on a number of products that the Central American countries export to the US. Elimination of these tariffs can provide significant gains in market access for some products. In summary, the successful negotiation and approval of a US-CAFTA will require major political will on both sides to overcome the major hurdles that exist. This paper assesses the implications of several major US legislative and executive actions on the issues of importance in negotiating a US-Central American Free Trade Agreement (US-CAFTA). It looks briefly at the political interest groups that dominate US domestic and international trade policy in agriculture, examines the legislation that will shape the US positions in the trade negotiations, and assesses the implications of these measures for the possible integration of US and Central American markets for agricultural products. Under the United States Constitution the authority to deal with international trade rests with the Congress. The authority to negotiate trade agreements is delegated to the executive branch by congressional action, but the rules which accompany the delegation of authority enerally reflect the same political pressures underlying domestic and international policy in agriculture.