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359 Results
Health insurance
HRMS Issue Brief #9: Preparing for the Second Marketplace Open Enrollment Period in Texas
More Texans found talking to the call center more helpful than using healthcare.gov to get information or enroll for health insurance under the Affordable Care Act, according to a new study released by the Baker Institute Health Policy Forum and the Episcopal Health Foundation.
Elena M. Marks, Vivian Ho, Jennifer Mineo October 16, 2014
IRS
U.S. Supreme Court Unanimously Chooses Substance Over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
This paper examines the effects of a U.S. Supreme Court ruling that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the US foreign tax credit (FTC). The decision could have far-reaching implications for the creditability of taxes that are not ordinarily thought to be income taxes, including various cash-flow business taxes that are key elements of several proposals recommending replacement of the income tax with a consumption-based tax.
Charles E. McLure, Jr., Jack Mintz, George R. Zodrow August 20, 2014
Oil rig at night
Will Pemex Remain “First Among Equals” Under Mexico’s Upcoming Petroleum Legislation?
Under proposed legislation to implement Mexico’s energy reforms, Pemex will remain a privileged state operator supporting exploration and production in most of the country's proven onshore and shallow water fields. It is not known if energy reform will effectively turn Pemex into a firm able to compete without policy bias against private investors.
Isidro Morales June 13, 2014
An oil tanker docks at a port.
Medlock Testifies Before Congress
Kenneth B. Medlock III, James A. Baker, III, and Susan G. Baker Fellow in Energy and Resource Economics, testified about crude oil production and energy trade policy before the Committee on Foreign Affairs of the U.S. House of Representatives.
Kenneth B. Medlock III April 2, 2014