Export Clause [electronic resource] : Limitation on Congress's Taxing Power
- Corporate Author:
- Library of Congress. Congressional Research Service. American Law Division
- [Place of publication not identified] : [publisher not identified], 2012.
- Physical Description:
- 1 online resource (10 pages), digital, PDF file
- Discusses scope of the Export Clause, which prohibits taxes and duties that are targeted at exports or imposed on goods during "the course of exportation," and thus restricts Congressional taxing power. Explains distinction between taxes and user fees, and explains modern application of the Clause. Reviews examples of claims for damages under the Export Clause.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 18404435