The 15% corporate minimum tax is one of the Inflation Reduction Act's key revenue-raising provisions Joyce Beebe reviews the background, operating mechanism and different perspectives associated with implementing the corporate minimum tax.
Three key Texas runoffs in the Texas Democratic congressional primaries demonstrate the ongoing battles between establishment and progressive wings of the Democratic party, writes the author, and the outcomes will either enhance or undermine Democratic efforts to retain control of the U.S. House in the 2022 midterms. Read his opinion on the Baker Institute Blog.
This opinion originally appeared in The Hill on May 24, 2022.
The UK recently announced that it will pursue commercial arrangements with up to 20 individual U.S. states, beginning with Texas. In this brief, fellow David Gantz explores what these arrangements could achieve and the potential legal and constitutional constraints that may limit their reach.
Held virtually across three days in December 2020, the Presidential Elections Program's third conference — "A Presidential Election During the Time of COVID-19" — brought together a diverse group of academics, campaign consultants and other prominent individuals to review the dynamics and outcome of the 2020 presidential election. This report summarizes the presentations and discussions of the many individuals who participated in the conference’s five thematic panels, as well as a moderated conversation featuring veteran political consultants Stephanie Cutter and Beth Myers, who served as the conference's honorary co-chairs.
Although Texans broadly support relaxing cannabis laws and other criminal justice reforms, state leaders continue the war on drugs and other policies that propagate systemic racism, writes fellow Katharine Neill Harris.
In this report, the authors outline the U.S. federal budget process for scientific R&D, discuss trends in federal R&D funding and provide an outlook for federal scientific R&D funding during the Biden administration.
The first of a two-part series on the centenary of the Chinese Communist Party analyzes the rise to power of President Xi Jinping and his use of propaganda to transform a celebration of the CCP into a celebration of China and its leader.
In the second brief of a two-part series on the Chinese Communist Party's 100th anniversary, the author examines the rhetoric of China's president, Xi Jinping, and his deeply nationalistic vision of a unified country that erases ways of being Chinese that do not conform to that of the Han majority.
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.
The 2021 Texas legislative session is known as the most conservative in a generation, but its ideological and partisan dynamics tell a more nuanced story. Political science fellow Mark Jones utilizes roll call vote data to improve our understanding of how the controversial session unfolded. Read his report below.