Research Library

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.

In separate papers, two Baker Institute fellows — one Palestinian, the other Israeli — provide their perspectives on a two-state solution to the Israeli-Palestinian conflict.

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.

Divisions across ethnic and religious lines in several Middle East countries since the 2011 Arab uprisings have brought renewed attention to the consociational model of governance. This student brief examines Lebanon’s consociational system in order to gauge whether it would be useful for other countries in the region experience similar ethnic or religious divisions.

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.

By Marwan Muasher, Ph.D., Carnegie Endowment for International Peace The author explores reform efforts and identifies challenges in Jordan following the Arab Spring. The brief is part of a two-year project is generously supported by a grant from the Carnegie Corporation of New York.

Nonresident fellow Valentine M. Moghadam analyzes Tunisian women’s employment patterns and challenges and offers some policy recommendations.

By Tahani Al Terkait, Durham University Two recent examples of gender politics in Kuwait reveal the challenges with women's integration in the socio-religious sphere of Kuwaiti society, writes the author. This is the fourth brief resulting from a May 2018 workshop held in Kuwait by the Baker Institute in partnership with the Alsalam Center for Strategic and Developmental Studies. This work is part of a two-year project funded by the Carnegie Corporation of New York on “Building Pluralistic and Inclusive States Post-Arab Spring.”

By Courtney Freer, London School of Economics Cross-ideological movements uniting Islamist and secular groups have increasingly focused on sweeping political reforms instead of social policies and ideology in post-Arab Spring Kuwait, writes the author. This brief is the second of four resulting from a May 2018 workshop held in Kuwait by the Baker Institute in partnership with the Alsalam Center for Strategic and Developmental Studies. This work is part of a two-year project funded by the Carnegie Corporation of New York on “Building Pluralistic and Inclusive States Post-Arab Spring.”