Research Library

In this issue brief, public finance fellow Jorge Barro finds that lower state income taxation is associated with higher net taxpayer migration. Further, Barro explains that since the passage of the 2017 tax reform, taxpayers and earnings potential have both migrated to lower-taxing states at a faster rate.

The UK recently announced that it will pursue commercial arrangements with up to 20 individual U.S. states, beginning with Texas. In this brief, fellow David Gantz explores what these arrangements could achieve and the potential legal and constitutional constraints that may limit their reach.

Following the withdrawal of U.S. troops from Afghanistan last summer, the world witnessed one of the largest and most rapid humanitarian evacuation missions in U.S. history. Since then, Afghan evacuees have faced numerous challenges in seeking resettlement in the United States.

A new source of revenue — taxes on digital advertising — is gaining momentum at the state level. This brief reviews the case for and against digital ad taxes, and trends to look out for as developments unfold.

Millions of undocumented immigrants have lived in the U.S. for decades and become part of America's fabric. This brief makes the case for prioritizing their legalization — and shows how it can be done.

This brief explores a potential hydrogen pathway that also creates opportunities for advanced carbon-based materials in a clean energy future.

Stephen Mumme, nonresident scholar at the Center for the United States and Mexico, explores the recent Rio Grande water war and its temporary resolution, arguing that the 1944 water treaty has once again proven resilient and adaptable to the challenges confronting both the United States and Mexico as they share their transboundary water resources.

Public finance fellow Joyce Beebe reviews the changing definition of employment, specifically looking at the current policy measures for providing benefits and protections to workers in the sharing economy. She also discusses concerns regarding workplace automation.

This brief examines the legality of the decrees issued by the National Center for the Control of Energy (CENACE) and the Department of Energy (SENER) in Mexico earlier this year, which were intended to prevent renewable energy companies from connecting to the transmission grid.

Public health and economic measures enacted to prevent the spread of Covid-19 and mitigate the financial impact on families have unintended consequences for low-income women and their children. The authors explain why.