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48 Results
Multiple rows of cars lined up at the US-Mexico border.
Transit Migration in Mexico: Domestic and International Policy Implications
The recent surge in Central American migration has challenged Mexico to implement policies that uphold human rights for migrants (especially unaccompanied children) who are passing through the country while also deterring unauthorized crossings at the southern border and cracking down on human smuggling and trafficking. However, finding the appropriate balance for these policies — with a humanitarian focus on the one hand and meeting larger “security concerns” on the other hand — has been elusive for the Mexican government. This paper discusses the historical and political context of Mexico’s various policy responses to the spike in Central American migration through Mexico toward the United States and analyzes related implications for the country’s relationships with the United States and its Central American neighbors.
Robert Donnelly December 2, 2014
Globe showing Americas
Shale Gas and Tight Oil
In this study, Al Troner reviews, analyzes, and tracks the changes that have emerged in US oil and gas over recent years, and surveys the implications of modification, or full abolition, of the decades-long US crude oil export ban.
Al Troner October 7, 2014
IRS
U.S. Supreme Court Unanimously Chooses Substance Over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
This paper examines the effects of a U.S. Supreme Court ruling that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the US foreign tax credit (FTC). The decision could have far-reaching implications for the creditability of taxes that are not ordinarily thought to be income taxes, including various cash-flow business taxes that are key elements of several proposals recommending replacement of the income tax with a consumption-based tax.
Charles E. McLure, Jr., Jack Mintz, George R. Zodrow August 20, 2014