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8 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
A nickel processing site.
Need Nickel? How Electrifying Transport and Chinese Investment Are Playing Out in the Indonesian Archipelago
The authors examine tensions in nickel supply and value chains within the context of broad aspirations to electrify transport. Through their case study, which focuses on China’s growing presence in Indonesian nickel extraction and processing, they contend that China is positioning itself as a gatekeeper to the energy transition — with vast implications for strategic planning in the United States.
Michelle Michot Foss, Jacob Koelsch April 11, 2022
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
Vaccine
Vaccine Legislation in Texas and the Rise of the State Anti-Vaccine Movement
Over the past decade, anti-vaccine rhetoric and activity have increased in the United States, resulting in decreased vaccination rates and more frequent outbreaks of vaccine-preventable diseases. In this study, researchers use Texas as a case study to determine if vaccine-related legislation became a partisan issue between 2009 and 2019.
Sarah Lasater, Rekha Lakshmanan, Kirstin R.W. Matthews November 30, 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