The number of energy-related social conflicts in Mexico has risen dramatically over the last several years. The authors review the reasons for these conflicts and the social impact assessments that should be required for firms developing energy projects in Mexico.
Ivonne Cruz, Adrian Duhalt, Pamela Lizette CruzJune 21, 2019
In recent years public opinion surveys have found that a consistent and increasing percentage of Texans support marijuana reform, but this support has not translated into policy change. The authors explain why it should.
Katharine Neill Harris, William MartinApril 16, 2019
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.
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.
The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.
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.
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.