A recent Supreme Court tax case about the constitutionality of the Mandatory Repatriation Tax (MRT) may have impacts far beyond the federal income tax regime. As we await the court’s final decision, fellow Joyce Beebe outlines the arguments and explains the possible wide-ranging implications of Moore v. United States.
The COVID-19 pandemic disrupted the academic trajectories of students and exacerbated disparities among our youths. In a new conference report, read how policymakers, educators, parents, and researchers propose to close the COVID-19 achievement gap in schools.
Sandra McKay, Christopher F. Kulesza, Katarina ReyesDecember 21, 2023
This paper examines the evolution of academic research on the effects of the property tax over the past 75 years, with a special emphasis on articles that have appeared in the National Tax Journal over that time period.
Progress on the UN’s sustainable development goals — aimed at achieving peace and prosperity for all people and the planet — has been slow. However, fellow Harris A. Eyre and his co-authors explain how applying a brain capital framework could change the trajectory.
Houston faces long-term financial challenges, including a persistent structural budget deficit. Fellow John Diamond examines the fiscal issues at stake and explores opportunities for government, industry, and community to help the city thrive in the coming decades.
Six years after Hurricane Harvey deluged the Texas Gulf Coast, how exposed are Houston and Harris County to flooding risk? Jim Blackburn and Jennifer Borski examine key challenges and changes needed going forward.
Under President Andrés Manuel López Obrador, Mexico is squandering a once-in-a-generation opportunity to encourage significant new foreign investment. His successor will need to reverse course, writes David A. Gantz, the Will Clayton Fellow in Trade and International Economics.