Research Library

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.

Truth-in-taxation measures, which are intended to serve taxpayers, have failed to constrain the property tax burden in Texas, write Jennifer Rabb and Lebena Varghese of the McNair Center for Entrepreneurship and Economic Growth. They argue that it is incumbent upon the government to make tax rate notices clear, relevant and above all truthful.

This research paper profiles the current state of water management along the U.S.-Mexico border and examines the prospects for binational cooperation in confronting two main challenges — rising water demand and the persistent, long-term diminishment of the region's reliable riparian water supply.

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.

A 1944 U.S.-Mexico water treaty still in effect is one of the world’s finest examples of binational cooperation in managing shared transboundary water resources. The author explains why, concluding that such an agreement could not be reached in today's political climate.

What strategy should the U.S. pursue in confronting ISIL and addressing the broader challenges of Iraq, Syria, Iran, Yemen, stability in the Persian Gulf, and the ever-present Israeli-Palestinian dispute? Leadership and engagement play a part, of course, but they must be subservient to a U.S. strategy whose objective is to protect and, if possible, advance our core interests in the region.

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.