Research Library

Soda taxes have been proposed to help curb consumption and improve health outcomes. Fellow Joyce Beebe reviews recent attempts at taxing these beverages and provides practical policy solutions.

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.

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.

Mexico’s electoral authorities made several poor decisions in the two most recent election cycles. This brief examines these decisions in light of the continued fragility of Mexico's political institutions, and it argues that all rulings are pivotal for the credibility of future elections and the consolidation of Mexico’s democracy.

Procedural reforms can further advance the development of start-ups in Bahrain, writes the author in this evaluation of the country’s entrepreneurship ecosystem.

Fellow Kristian Coates Ulrichsen, who studied and worked in the United Kingdom for 16 years, examines the magnitude of Brexit's domestic consequences.

European finance ministers have agreed to the final pieces that will create a banking union and a fund that can be used to rescue failing EU member banks — a big step forward for European financial stability. International economics fellow Russell Green explains in the Baker Institute Blog.