Research Library

Fellow Joyce Beebe examines the U.S. Supreme Court’s June 2018 ruling that opens the door for states to collect sales taxes from remote sellers that do not have a physical presence in the state.

Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 2017 tax reform will impact taxpayers and state and federal governments.

Patterns of charitable contributions in the U.S. and the impact of recent tax changes to charitable giving are examined. 

Cultural myths — and by extension, the suppositions they inspire — have played a major role in shaping Venezuela's relationship with and management of oil resources throughout much of the last 100 years, writes nonresident fellow Luis Pacheco. To achieve sustainable economic and social development, Venezuela must move beyond such beliefs and establish a new approach that is more attuned to current times.

This brief explores how a quirk in the measurement of women’s labor force participation and the demographic peculiarities of the Persian Gulf have resulted in the significant undercounting of female citizen labor in the Gulf Cooperation Council. I

At least four states are currently considering a gross receipts tax (GRT) to improve revenues, yet Texas legislators have made attempts to repeal its franchise tax, a form of the GRT. Fellow Joyce Beebe examines this apparent conflict.

Public finance fellow Joyce Beebe discusses state and federal legislation aimed at granting states greater authority to collect sales taxes on remote online sales, as well as obstacles to those efforts.

Public finance fellow Joyce Beebe outlines the benefits of paid family leave for U.S. families and society in general, examines the experiences of three states with paid family leave, and presents policy issues that should be taken into consideration to successfully craft a nationwide paid family leave program.

Brazil's economy is among those most closed to foreign trade. Debate on trade policy has returned to the political agenda, but domestic and international circumstances do not currently favor reform. This brief discusses the outlook for trade policy reform in Brazil during President Michel Temer's term and the challenges that will be faced by any succeeding government.

This brief argues that, in contrast to the pessimism and ongoing recession in Latin America generated by the collapse of commodity prices, there are reasons for optimism in the area of external financing.