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9 Results
US-Mexico border
Troubled Waters: Recent Challenges to the 1970 US-Mexico Boundary Treaty
In June 2023, the international boundary treaty governing the U.S.-Mexico border came under attack from Gov. Greg Abbott’s Operation Lonestar. In a new research paper, nonresident scholars Stephen Mumme and Regina M. Buono outline the treaty’s history and examine key issues — advising on merits of recent challenges and long-term implications for the binational relationship between the United States and Mexico.
Stephen Mumme, Regina M. Buono February 8, 2024
Chinese oil production
U.S.-China Competition Enters the Decade of Maximum Danger: Policy Ideas to Avoid Losing the 2020s
As China’s power reaches its peak over the next decade, President Xi Jinping may make a bold move against Taiwan. To protect American interests and the rules-based order, the authors argue that the United States and its allies should immediately mobilize resources to deter Chinese aggression.
Gabriel Collins, Andrew S. Erickson December 20, 2021
CDC Covid Tracker
CDC Case Report Data for COVID-19: Characterizing the Pandemic with Limited Information
Following a comprehensive review of data from the Centers for Disease Control and Prevention (CDC), the authors determined that the CDC’s COVID-19 case reports contained surprisingly incomplete information about the spread of the virus in the United States. Uniform case reporting to the CDC for life-threatening pandemics should be mandated, they write.
Vivian Ho, Marah Short, Sasathorn Tapaneeyakul January 4, 2021
Asia at night
Hold the Line Through 2035: A Strategy to Offset China’s Revisionist Actions and Sustain a Rules-based Order in the Asia-Pacific
The authors offer strategies to counter an increasingly aggressive China and to position the Indo-Asia-Pacific for continued prosperity and growth under a rules-based regional system. Their recommendations comprise a dynamic blend of diplomatic, information, military and economic action.
Gabriel Collins, Andrew S. Erickson November 12, 2020
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