The authors explore the costs and benefits of a legalization program, contending that to realize the full benefits of comprehensive immigration reform and deter future unauthorized immigration, a broad and inclusive legalization program is needed.
Over the past decade, anti-vaccine rhetoric and activity have increased in the United States, resulting in decreased vaccination rates and more frequent outbreaks of vaccine-preventable diseases. In this study, researchers use Texas as a case study to determine if vaccine-related legislation became a partisan issue between 2009 and 2019.
Sarah Lasater, Rekha Lakshmanan, Kirstin R.W. MatthewsNovember 30, 2020
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. ZodrowAugust 20, 2014
