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41 Results
This photo shows an industrial zone in China.
The Double-edged Sword: Guanxi and Science Ethics in Academic Physics in the People’s Republic of China
As China continues to open up to the transnational circulation of labor, ideas, technology and capital under globalization, one must wonder: will Chinese society’s more cosmopolitan and transnational groups continue to be guided by guanxi, the system of social networks and influential relationships that facilitate business and other dealings?
Steven W. Lewis, Elaine Howard Ecklund, Di Di March 31, 2017
The Texas Gulf Coast.
Texas Coastal Exchange
This research paper examines the potential market for a system that would pay landowners to restore natural ecosystems, such as native prairies and oyster reefs, that protect the Gulf Coast from hurricane and severe storm damage.
Jim Blackburn October 24, 2016
Books
Religious Imbalance in the Texas Social Studies Curriculum: Analysis and Recommendations
This paper argues that the Texas social studies curriculum does not offer balanced coverage of world religions, due in large part to intervention by conservative members of the Texas State Board of Education. The paper identifies examples of imbalanced coverage in social studies texts and offers recommendations for broadening coverage of religion in Texas public schools.
David R. Brockman October 21, 2016
The Texas Gulf Coast.
The Texas Coast: Freshwater Inflow, Coastal Productivity, and Texas Water Policy
The Texas coast is one of the most ecologically productive and least appreciated natural assets of the United States. Unfortunately, this coastal resource is being destroyed by the various management actions (or inactions) of the state of Texas. It is not too late to reverse this destruction, but major policy shifts will be required to alter this trend.
Jim Blackburn October 14, 2014
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
The Case for Corporate Income Tax Reform
The positive effects of a corporate income tax reform in the United States might well be enhanced by a simultaneous move to a territorial system coupled with anti-base erosion provisions designed to limit revenue losses; however, the effects of implementing territoriality are tenuous and seem likely to be small in the aggregate. Published by the American Action Forum.
John W. Diamond, George R. Zodrow May 29, 2013