Fellow Jennifer Rabb testifies to the Senate Select Committee on Property Tax Reform on ways to increase property owner participation in the tax rate-setting process.
A newly released study from the Project on Middle East Political Science at George Washington University includes a contribution from fellow Jim Krane on subsidy reform and tax increases in the Middle East.
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.
In this paper for the Texas Public Policy Foundation, fellows Jorge Barro and John W. Diamond examine the history behind Texas’ property tax system, recent attempts to reduce the growing magnitude of the property tax burden, and the economic effects of two options for eliminating the school maintenance and operations (M&O) property tax: https://bit.ly/2zIZRZy
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.
Lebanon faces significant developmental challenges, including insufficient electricity supply, environmental degradation and staggering inequality, yet the government has not invested in these areas despite substantial economic growth in recent decades. This student brief uses agenda-setting theory to argue that Lebanon’s disappointing record of development is reflected in the narrow political agenda of the government.
This brief is part of a two-year project on pluralism and inclusion in the Middle East post-Arab Spring. The project is generously supported by a grant from the Carnegie Corporation of New York.
The 2017 Tax Cuts and Jobs Acts offers a starting point for compromise to revitalize the corporate income tax, fellows Jorge Barro and Joyce Beebe write in this issue brief.
Corruption is a complex social, political and institutional problem that is difficult to define. This brief describes the challenges involved in defining, understanding and measuring corruption and evaluates the case study of Mexico, where corruption has increased in recent years, to illustrate these complexities.