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.
Energy fellow Rachel A. Meidl examines federal and international efforts to assess the safe transport of crude oil by rail and to specifically consider the roles of vapor pressure and volatility in accident scenarios.
For the first time in modern history, a confluence of events has given Mexico a real chance to combat systemic government corruption, the author writes.
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.
Political science fellow Mark P. Jones charts the ideological positions of the Texas delegation to the U.S. House of Representatives. The Texas Tribune: http://bit.ly/2Xe70fl.
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.
In separate papers, two Baker Institute fellows — one Palestinian, the other Israeli — provide their perspectives on a two-state solution to the Israeli-Palestinian conflict.
If the United States-Mexico-Canada Agreement (USMCA) is approved, this modified and modernized version of NAFTA will govern most economic relationships in North America. David A. Gantz, the Will Clayton Fellow in Trade and International Economics, reviews the USMCA and discusses its positive and negative elements.