The USMCA will have potentially significant impacts for the textiles and apparel industry, but the free agricultural trade that is vital to all three NAFTA parties remains largely untouched, writes David A. Gantz.
Soda taxes have been proposed to help curb consumption and improve health outcomes. Fellow Joyce Beebe reviews recent attempts at taxing these beverages and provides practical policy solutions.
This author examines the main characteristics of Mexican immigrant-owned small and medium-sized businesses established in the United States, and the opportunities and challenges they face.
Digital products are becoming increasingly widespread in the U.S., which is prompting state authorities to assess the taxability of these products. In this report, fellow Joyce Beebe reviews the current landscape and possible future developments in the taxation of digital products.
By providing regulated and safe access to medical cannabis to people with demonstrated need, the Texas Legislature can provide justified relief, help reduce the opioid epidemic, and save Texas millions of dollars, write the authors.
William Martin, Katharine Neill HarrisApril 15, 2019
Fellow Joyce Beebe summarizes the evolution of the marriage penalty in the U.S. tax system, its magnitude and impact on couples’ work and marital decisions, and how the Tax Cuts and Jobs Act of 2017 changes the marriage penalty for different income and age groups.
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.
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.
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.