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6 Results
A skilled immigrant ties back her hair.
Linking Mexican Immigrants' Contributions to the U.S. Knowledge Economy
High-skilled immigrants from emerging markets are playing an increasingly important role in the global knowledge economy, writes nonresident scholar Elizabeth Salamanca Pacheco. In this paper, Salamanca Pacheco explains how high-skilled migrants from Mexico are well positioned to alleviate a STEM talent shortage in the U.S. and stimulate innovation in their native country.
Elizabeth Salamanca February 25, 2022
U.S. flags behind a chain-link fence
The Materialization of a Dream: Creating a Pathway to Permanent Residency for DACA Recipients
The Deferred Action for Childhood Arrivals (DACA) program has provided hundreds of thousands of young people in the U.S. with a reprieve from deportation, but program recipients have long lacked a pathway to permanent residency. This paper explores routes to immediate status and citizenship for those eligible for DACA, also known as "DREAMers."
Catherine Glazer February 19, 2021
Multiple rows of cars lined up at the US-Mexico border.
New Migration Patterns: High-skilled Entrepreneurial Migration From Mexico to the United States
The number of high-skilled Mexican entrepreneurs migrating to the United States has increased in recent years, but the trend is not solely in response to organized crime activity in Mexico. This research paper analyzes the various push and pull factors that lead these entrepreneurs to seek opportunities in the United States.
Elizabeth Salamanca November 18, 2015
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