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7 Results
Crime scene in Mexico
Mayoral Homicides in Mexico
This paper seeks to identify the key factors that explain why local officials in Mexico — mayors, former mayors, mayors-elect and mayoral candidates — are being killed and to provide policy alternatives to address this important threat to Mexican democracy.
David Pérez Esparza, Helden De Paz Mancera June 4, 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