Research Library

In this working paper, the author examines the economic effects of enacting a proposal by the Biden administration to tax long term capital gains at ordinary income tax rates for those with taxable income above $1 million and tax unrealized gains at the time of death for single (joint) filers with more than $1 million ($2 million) in unrealized gains. A similar version of the report was prepared with the financial support of the Center for Freedom and Prosperity Foundation.

We are in the midst of one of the largest and most rapid humanitarian evacuation missions in American history. Where will fleeing Afghans go? Middle East fellow Kelsey Norman describes an inadequate U.S. response and recommends ways forward.

Despite the frozen status of Israeli-Palestinian negotiations and the considerable obstacles to restart them, a U.S.-led effort could help to gradually forge a “Framework Agreement for an Israeli-Palestinian Permanent Peace.” This policy brief outlines the principles that such a framework might embody, with the essential objective of two states for two peoples.

Based on the results of a survey conducted in March 2021, the authors argue that Mexico's asylum system can be strengthened by bolstering transnational cooperation between Mexican civil society organizations and U.S. policymakers and NGOs.

This is the first analysis focused specifically on whether subnational resource curse dynamics seen in other oil-rich locales (1) apply to the Permian Basin and if so, to what extent, and (2) compensatory policy steps.

This brief explores pressing issues the Biden administration should address in developing a strategy for the Middle East. It provides analysis and policy recommendations related to the GCC states, U.S.-Iran relations, Islamist groups, and refugees and migration. Further CME publications will address issues such as the prospects for Israeli-Palestinian peace and the crisis in Lebanon.

The space station is an outstanding model for international cooperation by the world's nations. Similarly, cooperation can advance many other areas of science and technology through shared expertise and costs, and the pursuit of complementary efforts.

If the U.S. is to create a resilient energy supply chain and securitize its own needs for the energy transition, it should be more proactive in resource and supply chain development in Latin America. The author explains why.

Carbon nanotubes are critical components for future decarbonization strategies and a clean energy revolution. If the U.S. is to reestablish climate leadership, advanced nanotechnology solutions must be a national priority, argues the author.

Sanctions against Venezuela have reduced PDVSA and the Maduro regime's revenues, but they have failed to lead to a path toward democracy or avert Venezuela’s economic and humanitarian collapse. The authors offer policy options for the Biden administration's consideration.