The USMCA will have potentially significant impacts for the textiles and apparel industry, but the free agricultural trade that is vital to all three NAFTA parties remains largely untouched, writes David A. Gantz.
Soda taxes have been proposed to help curb consumption and improve health outcomes. Fellow Joyce Beebe reviews recent attempts at taxing these beverages and provides practical policy solutions.
The author analyzes the challenges Mexico’s 2013 energy reforms pose to the current administration, as well as the limitations the United States-Mexico-Canada Agreement imposes on changes in Mexico’s energy policies.
Digital products are becoming increasingly widespread in the U.S., which is prompting state authorities to assess the taxability of these products. In this report, fellow Joyce Beebe reviews the current landscape and possible future developments in the taxation of digital products.
Fellow Joyce Beebe summarizes the evolution of the marriage penalty in the U.S. tax system, its magnitude and impact on couples’ work and marital decisions, and how the Tax Cuts and Jobs Act of 2017 changes the marriage penalty for different income and age groups.
Fellow David Gantz examines the potential impact of changes to rules on tariffs, customs and rules of origin issues in North America under the United States-Mexico-Canada agreement. https://doi.org/10.25613/sj2a-wy96.
The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.
This report reviews several fundamental challenges in cross-border taxation of the digital economy and presents recent developments toward revising existing laws to enable the taxation of digital companies in Europe.