Research Library

Fellow David Gantz examines the potential impact of changes to rules on tariffs, customs and rules of origin issues in North America under the United States-Mexico-Canada agreement. https://doi.org/10.25613/sj2a-wy96.

The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.

This report, published by UCLA and COLEF and supported by the Baker Institute Mexico Center, reviews the history of the North American Development Bank’s Community Adjustment and Investment Program; evaluates the program’s success and shortcomings; and applies lessons learned to create new jobs and inform the discussion on trade-related community adjustment policies in the context of the ongoing debate on the future of the USMCA. 

Fellow Joyce Beebe examines recent policies and proposals that aim to simplify the federal student loan process.

If the United States-Mexico-Canada Agreement (USMCA) is approved, this modified and modernized version of NAFTA will govern most economic relationships in North America. David A. Gantz, the Will Clayton Fellow in Trade and International Economics, reviews the USMCA and discusses its positive and negative elements.

This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.

The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.

Comprehensive, reliable, and publicly available data on China’s domestic oil flows and inventory movements are essentially inaccessible. In this report, the authors propose creating a forum to collect and analyze satellite data to shed more light on the inner workings of China's oil sector.

This report analyzes the comparable transactions method for valuing groundwater, which involves examining transactions for groundwater purchases or sales to gather pricing information, and explores how this method can be applied to groundwater valuations in Texas.

Increasingly, stakeholders from diverse sectors acknowledge there is a window of opportunity early in life in which the brain is particularly susceptible to effective interventions with measurable long-term benefits. The authors undertook this paper with the principal purpose of setting priorities for investment in early childhood brain development.