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Latin America Initiative | Commentary
Costa Rica’s Search for a New President
Erika de la Garza, program director of the Latin America Initiative, discusses the political fragmentation and need for coalition building in Costa Rica, where the recent presidential election resulted in a runoff.
February 4, 2014
The Case for Corporate Income Tax Reform
The positive effects of a corporate income tax reform in the United States might well be enhanced by a simultaneous move to a territorial system coupled with anti-base erosion provisions designed to limit revenue losses; however, the effects of implementing territoriality are tenuous and seem likely to be small in the aggregate. Published by the American Action Forum.
John W. Diamond, George R. Zodrow May 29, 2013