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4 Results
Hidden money
Center for the U.S. and Mexico | Latin America Initiative | Research Paper
Anatomy of Urban Corruption: A Review of Official Corruption Complaints From a Mexican City
The authors examine a unique and anonymized dataset of complaints about government corruption in an urban Mexico district. The trends they found are transferable to other urban districts across the country and Latin America, they write, and may help anticorruption agencies in Mexico and beyond direct their efforts. https://doi.org/10.25613/cqgc-xv79.
Ana Grajales, Paul Lagunes, Tomas Nazal December 13, 2018
A stethoscope on American paper currency.
Texas Residents’ Views on State and National Health Policy Priorities
In a new survey, the Kaiser Family Foundation and the Episcopal Health Foundation sought to gauge Texans’ views on health policy priorities at both the state and national level. Overall, the survey finds that health care is a priority for Texans, with over half saying the state legislature should increase spending on health care programs, while roughly two-thirds of Texans say the state should expand its Medicaid program.
Elena M. Marks June 14, 2018
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