Research Library

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.

Measuring the costs of corruption around the world is challenging due to varying definitions of corruption, the invisibility of many corrupt acts, and the subjectivity of perceptions. In this research paper, postdoctoral research fellow Jose I. Rodriguez-Sanchez explores the difficulties of measuring corruption in Mexico.

This working paper explores the role of net operating loss carryforwards (NOLCFs) in the decision-making and valuation of large firms.

This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.

Lebanon faces significant developmental challenges, including insufficient electricity supply, environmental degradation and staggering inequality, yet the government has not invested in these areas despite substantial economic growth in recent decades. This student brief uses agenda-setting theory to argue that Lebanon’s disappointing record of development is reflected in the narrow political agenda of the government. This brief is part of a two-year project on pluralism and inclusion in the Middle East post-Arab Spring. The project is generously supported by a grant from the Carnegie Corporation of New York.

The 2017 Tax Cuts and Jobs Acts offers a starting point for compromise to revitalize the corporate income tax, fellows Jorge Barro and Joyce Beebe write in this issue brief.

By Alanoud Al Sharekh, Ph.D., University of London Kuwait’s economy has been stagnant over the past decade due to political instability, fluctuating oil prices, and endemic corruption. To combat this situation, Kuwait has attempted to develop a robust business sector through fundamental policy shifts away from monopolies and toward the creation of small- and medium-sized enterprises (SMEs). Alanoud Al Sharekh explores Kuwaiti SME development in an issue brief and a longer research paper, which are part of a series on pluralism and inclusion in the Middle East after the Arab Spring. The project is generously supported by a grant from the Carnegie Corporation of New York.

Since the progressivity of the sales tax is difficult to directly measure, this paper introduces an indirect approach combining simulated household income with realizations of consumption behavior from survey data.  

Procedural reforms can further advance the development of start-ups in Bahrain, writes the author in this evaluation of the country’s entrepreneurship ecosystem.

The authors examine the impact of draconian immigration policies on business sectors that depend on immigrants, many times undocumented, for labor.