Research Library

By respecting, valuing, and nurturing the brain health of asylum seekers and refugees, we can build healthier, more resilient communities.

This paper examines the evolution of academic research on the effects of the property tax over the past 75 years, with a special emphasis on articles that have appeared in the National Tax Journal over that time period.

In this background document, the authors provide some information on the choices of key parameter values used in the Diamond-Zodrow model. They focus on parameters involving labor supply, saving, international capital flows and substitution among factors of production.

The authors construct a tax competition model in which local governments finance business public services with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based value added tax, and then assess which of the two tax instruments is more efficient.

By Peter Salisbury, Chatham House; Arab Gulf States Institute This brief provides an overview of the evolution of aid and development resources by the GCC states over the past several decades and discusses the political context for their emergence as donor nations. Peter Salisbury discusses the GCC in aid and development in both a short issue brief and longer research paper on pluralism and inclusion in the Middle East after the Arab Spring. The project is generously supported by a grant from the Carnegie Corporation of New York.

The authors analyze the carbon emission, energy market and economic implications of carbon tax proposal introduced by U.S. Rep. Carlos Corbels (R-Florida). The working paper was released as part of a collaboration between Columbia University’s Center on Global Energy Policy, the Rhodium Group and the Baker Institute.

The authors examine the arguments for and against source-based capital income taxation, focusing on the factors that countries must balance in thinking about the extent to which they should rely on a corporate income tax as a significant source of revenue.

In this working paper, fellow John Diamond and Rice faculty scholar George Zodrow describe the Diamond-Zodrow model, which simulates the macroeconomic effects of corporate income tax reform proposals.

While the recent fiscal troubles in Greece have received much attention, the U.S. fiscal position is hardly comparable to that of Greece. However, the United States is experiencing, and will continue to experience, one of the fundamental economic costs of relatively large and persistent deficits.

With two corporate groups dominating Mexico's television sector, the country’s 2014 telecommunications reform established constitutional “must carry” and “must offer” (MC/MO) regulations. These regulations mandate that free-to-air broadcasters must allow pay TV companies to retransmit in the same coverage area without payment (must offer) and that pay TV companies must provide audiences with these free-to-air broadcasts without passing fees along to subscribers (must carry). While the reform legislation places rhetorical importance on promoting culturally diverse and pluralistic content for all broadcast audiences, there is little substantive commitment to these ideals. The Mexican variation of MC/MO is an ad hoc policy with many flaws. Ultimately, the Supreme Court will determine the future of MC/MO in Mexico. Given the reform’s legal framework, however, content diversity and pluralism will not be enhanced by MC/MO in Mexico.