Research Library

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.

Why do unaccompanied minors flee their home countries and what happens when they reach Mexico or the United States?  This report provides an overview of the perilous journey and the reality of detention centers, concluding that a child-centric approach in both countries should address the needs of these children.

While the U.S. still maintains the overall lead in Nobel prizes (with the exception of literature), the rate at which American scientists have been awarded the prize has declined since the late 1970s. Fellow Kirstin R.W. Matthews and postdoctoral fellow Kenneth M. Evans explore the state of scientific collaboration in the U.S. in this Baker Institute blog: https://bit.ly/2yiNhzF

The Trump administration's family reunification policy is insufficient to address the lasting impacts of the president's zero-tolerance immigration policy, writes Erika de la Garza, program director for the Latin America Initiative, in the Baker Institute Blog: https://bit.ly/2NMQnCU.

Texas Gov. Greg Abbott has signed into law a controversial "sanctuary cities" measure that allows police officers to ask people during routine stops if they are in the U.S. legally. Research analyst Pamela Cruz describes the legal fight to prevent the law's enforcement.

Mexico Center director Tony Payan weighs in on President Trump's decision to end DACA: http://bit.ly/2wDU1Zm

Aside from the massive cost of constructing a physical barrier along the entire U.S.-Mexico border, factors such as private and tribal land ownership and the impact on the environment must be taken into account.

Kristian Coates Ulrichsen profiles Theresa May and sets out the policy challenges her government will face, post-Brexit.

As the UK digests the domestic implications of the Leave vote, middle class voters across the world's most advanced economies have awoken to three flaws in the standard case for further global integration.

On June 23, voters in the United Kingdom made history by voting for their country to leave the European Union. Joe Barnes, the Bonner Means Baker Fellow, examines what "Brexit" – or British exit – means for the United States.