Research Library

Fellow David Gantz examines the potential impact of changes to rules on tariffs, customs and rules of origin issues in North America under the United States-Mexico-Canada agreement. https://doi.org/10.25613/sj2a-wy96.

The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.

Lauded as “The Pastor to the Presidents,” the late evangelist Billy Graham met with or gave counsel to every sitting commander-in-chief from Truman to Trump. This report, drawn from the author's book "A Prophet with Honor: The Billy Graham Story" (William Morrow, 1991; updated edition, Zondervan, 2019), provides insight on their relationships.

This report reviews several fundamental challenges in cross-border taxation of the digital economy and presents recent developments toward revising existing laws to enable the taxation of digital companies in Europe.

Fellow Joyce Beebe examines recent policies and proposals that aim to simplify the federal student loan process.

This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.

The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.

In February 2018, the Baker Institute, the American University of Beirut’s Issam Fares Institute for Public Policy, and the Carnegie Corporation of New York held a two-day conference in Beirut to examine critical challenges and effective policy options for fostering more inclusive and pluralistic systems in the MENA. Leading experts discussed issues such as post-conflict reconstruction and the economic, political, and socio-religious dimensions of pluralism and inclusion in the MENA. This report summarizes some of the participants' discussions and proposals.

This report analyzes the comparable transactions method for valuing groundwater, which involves examining transactions for groundwater purchases or sales to gather pricing information, and explores how this method can be applied to groundwater valuations in Texas.

This conference report summarizes findings from a lecture by Diego Rodriguez for the event "From the 'What?' to the 'How?' in the Water-Energy Nexus: Challenges, Opportunities and Lessons Learned."