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45 Results
A gavel rests in front of the Mexican flag.
Energy Reform and Political Representation: The Importance of Negotiation and Public Deliberation
The recent energy reform in Mexico is the most radical institutional change the country has experienced since the nationalization of the oil industry in 1938. The authors of this paper outline how this major reform was accomplished, examining its primary supporters and detractors, the multi-dimensional interests at play, and the negotiation strategies used. They also analyze the quality of the prior deliberation process in order to determine the degree of legitimacy of the reform.
José del Tronco, Mara Hernández February 28, 2017
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
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