Research Library

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. 

This report reviews several fundamental challenges in cross-border taxation of the digital economy and presents recent developments toward revising existing laws to enable the taxation of digital companies in Europe.

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

A Dec. 2018 workshop on money laundering in Mexico, held at Tecnológico de Monterrey and co-sponsored by the Baker Institute Mexico Center, resulted in the executive report below. It is written in Spanish. 

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.

Why do unaccompanied minors flee their home countries and what happens when they reach Mexico or the United States?  This report provides an overview of the perilous journey and the reality of detention centers, concluding that a child-centric approach in both countries should address the needs of these children.

At a time when ideas to solve the Israeli-Palestinian conflict can be highly speculative, this report attempts to objectively analyze and present the two major options for a negotiated peace and to explain the consequences for both of the parties involved and the international community.

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.