Export Clause : Limitation on Congress's Taxing Power.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

United States. Congress--Powers and duties.

United States.

United States. Congress.

Constitutional law.

Finance--Law and legislation.

Finance.

International trade.

Physical Description:

1 online resource (1 online resource (10 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

text file

Summary:

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.

Notes:

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.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Export Clause

Access Restriction:

Restricted for use by site license.