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90 Results
Books
U.S.-Mexico Academic Mobility: Trends, Challenges, and Opportunities
This study highlights areas where the U.S.-Mexico higher education mobility framework is strong and others where there is much to improve. Government, industry and other private partners must work together with higher education institutions to reverse the region’s downward trend of academic mobility. Collectively, leadership from within the higher education community along with partners in industry, government and the philanthropic community must create a framework for higher education mobility that is voluntary and flexible over time and that incentivizes investments that support long-term bilateral engagement.
David Vassar, Beverly Barrett December 3, 2014
The U.S. flag in grunge texture.
Blue Marble Health: A New Presidential Roadmap for Global Poverty-related Diseases
A new analysis reveals substantial global health gains for AIDS, malaria and neglected tropical diseases that were first targeted by the administration of President George W. Bush in 2003 and then greatly expanded by the Obama administration. Beginning in 2016, an incoming administration will have opportunities to build on this legacy to control and eliminate poverty-related diseases — including those with pandemic potential — and to assert American leadership while being mindful of fiscal constraints.
Peter J. Hotez November 8, 2014
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
Pen pointing at chart
Latin America Initiative | Research Paper
Volume Growth and Valuation Contraction: Global Microfinance Equity Valuation Survey 2012
Equity capital flows into microfinance have been increasing for many years. Despite this growth, the vast majority of equity investments are still made in the form of private placements, as there are only three publicly traded microfinance institutions. The difficulty in accessing private data and the scarcity of publicly listed entities have limited the scope of the market research available to equity investors in microfinance institutions.
Henry Gonzalez May 3, 2012