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.
ProQuest U.S. Congressional Research Digital Collection
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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.