Research Library

The mix of good short-term prospects for oil revenues along with long-term market uncertainties has a clear policy implication for oil-dependent Latin American economies: use the larger short-term revenues to diversify their economies, nonresident fellow José Antonio Ocampo writes in a new issue brief.

The 2017 Tax Cuts and Jobs Acts offers a starting point for compromise to revitalize the corporate income tax, fellows Jorge Barro and Joyce Beebe write in this issue brief.

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.

Fellow Joyce Beebe examines the U.S. Supreme Court’s June 2018 ruling that opens the door for states to collect sales taxes from remote sellers that do not have a physical presence in the state.

Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 2017 tax reform will impact taxpayers and state and federal governments.

Patterns of charitable contributions in the U.S. and the impact of recent tax changes to charitable giving are examined. 

This brief explores how a quirk in the measurement of women’s labor force participation and the demographic peculiarities of the Persian Gulf have resulted in the significant undercounting of female citizen labor in the Gulf Cooperation Council. I

At least four states are currently considering a gross receipts tax (GRT) to improve revenues, yet Texas legislators have made attempts to repeal its franchise tax, a form of the GRT. Fellow Joyce Beebe examines this apparent conflict.

Public finance fellow Joyce Beebe discusses state and federal legislation aimed at granting states greater authority to collect sales taxes on remote online sales, as well as obstacles to those efforts.

Public finance fellow Joyce Beebe outlines the benefits of paid family leave for U.S. families and society in general, examines the experiences of three states with paid family leave, and presents policy issues that should be taken into consideration to successfully craft a nationwide paid family leave program.