This report assesses whether increased losses of liability insurers may be due in part to expanded tort-law interpretations in the field of environmental pollution. It concludes that there has indeed been such an expansion in recent decades, but numerous other factors may also be contributing to the claimed liability insurance crisis.,CRS 86-1003 A,"November 13, 1986.",SuDoc# LC 14. 18/3

In April 1984 the House of Representatives passed the Tax Reform Act of 1984 (H.R. 4170) and the Senate its Deficit Reduction Act of 1984 (an amendment to H.R. 2163, a bill to amend the Federal Boat Safety Act of 1971), both of which provide for the continuation of the excise tax on telephone service at its 3-percent rate for an additional two years, through 1987. This action was deemed appropriate by congress in light of the large existing budgetary deficits. nThis paper presents an overall view of the Federal excise tax on telephone service. A description of the history of this tax and revenue collections are followed by an explanation to clarify the relationship of this tax to the U.S. actions in Vietnam during the 1960s and 1970s. Finally, this paper concludes with the principal arguments made by proponents for continuation of the tax and the opponents of the tax who support repeal.,Abstract ; Current Law and History ; Revenue Effects ; Clarification of the Role of the Telephone Excise Tax and U.S. Action in Vietnam ; Summaries of the Principal Arguments for and Against the Repeal or Continuation of the Federal Excise Tax on Telephone Service.,CRS 84-641 E,"May 16, 1984.",SuDoc# LC 14. 18/3

After nearly three years of economic expansion, there has been widespread failure across manufacturing industries and regions to fully recoup their precession employment levels. Even if each manufacturing industry eventually recovers all its jobs losses in the same regions in which the lay offs occurred -- a very unlikely assumption -- dislocated workers probably will be unable to await their recall by former employers; instead, they will have to take new jobs in different industries, occupations, or areas. While the greater availability of jobs since the recovery began has enabled a majority of dislocated workers to be reemployed, dislocated workers today represent about 1 out of every 10 employed workers.,CRS 85-860 E,"July 24, 1985.",SuDoc# LC 14. 18/3

CRS 87-323 E,"April 9, 1987.",SuDoc# LC 14. 18/3

The Census Bureau's report for fiscal year 1983 showed 32 States with a total of $7.4 billion from severance tax collections. Our compilation also includes seven States which use the same tax base, i.e., the unit or value of natural resources extracted, within a broad tax of general application. Eleven States do not levy a State severance tax or any other levy on the unit of value of natural resources extracted.,CRS 84-723 E,"August 21, 1984.",SuDoc# LC 14. 18/3

Since 1973, Federal Medicaid funds have been used to help support services for institutionalized mentally retarded persons. Legislation has been introduced in the 99th Congress that would transfer most of these funds out of the institutions and make this funding available for community -based services. Advocates of the legislation believe that community -based services are preferable to institutional services, but some parents of institutionalized persons feel that the larger residential facilities are a necessary part of the service system.,CRS 85-998 EPW,"October 18, 1985.",SuDoc# LC 14. 18/3

This report analyzes and compares trends in the growth of real GNP and real output in manufacturing and basic manufacturing in the Unites States between 1950 and 1982. As a corollary, the report also looks at trends in the real output growth of six basic manufacturing industries in the same period: primary metals, motor vehicles and equipment, textile mill products, paper and allied products, chemicals and allied products, and rubber and miscellaneous plastic products. The results indicate, among other things, that (1) manufacturing is not in imminent danger of disappearing, as some proponents of the "deindustrialization" thesis seem to believe, (2) since the mid-1970s, basic manufacturing at once is contributing less and less to national income and continues to be greatly influenced by changes in national income, and (3) it can be misleading to treat all basic American manufacturing industries as though they constitute a homogeneous sector facing the same competitive challenges and commercial opportunities.,CRS 84-597 E,"April 10, 1984.",SuDoc# LC 14. 18/3

This paper surveys the recent experience of States and European countries with tax amnesty programs. The introductory section reflects the surge of interest in providing a Federal program of similar scope to some of the State tax amnesty programs already offered with quotes from Members of Congress and the Administration. A brief history of prior Federal involvement with tax amnesty programs follows. nGeneral observations pertaining to the State programs, along with what appear to be certain keys to success for State programs, is followed by a more detailed summary of each of the eight State programs held to date. The information gathered for this section was obtained from interviews held with State officials. nThe final section discusses the experience of European tax amnesty programs in France, Italy, and Belgium and concludes with possible lessons the United States might draw from them.,CRS 84-603 E,"April 13, 1984.",SuDoc# LC 14. 18/3

This report is concerned with the definition of "independent expenditure." Any analysis of the provision in S. 1806 (Sen. Boren, 99th Congress) that would amend the definition of "independent expenditure" is made. An examination of the legislative history of the FECA Amendments of 1976 concerning the meaning of an independent expenditure is made.,CRS 86-1016 A,"March 11, 1986.",SuDoc# LC 14. 18/3

In recent years, the incidence of people employed part-time who want full-time work and people holding more than one job has risen. One popular belief relates these trends to worker displacement; that is, dislocated workers formerly employed in fairly high-paying, full-time jobs may be "forced" to take part-time jobs or to hold two jobs to earn as much as they had previously. To date, the data do not appear to confirm this association.,Abstract -- Dislocated Workers. Basis for a Relationship -- Involuntary Part-Time Employment. Failure to Find Full-Time Work ; Dislocated Workers Hypothesis -- Moonlighting. Dislocated Worker Hypothesis -- Summary and Conclusions.,Linda LeGrande, Specialist in Labor Economics, Economics Division,CRS 86-778 E,"October 24, 1986.",SuDoc# LC 14. 18/3