Research Library

Fellow David A. Gantz discusses several provisions of the North American Free Trade Agreement that have been carried over to the United States-Mexico-Canada Agreement (USMCA) including regulations for government procurement, trade remedies, temporary entry for business visitors, and general exceptions or limitations on the application of the trade agreement. DOI: https://doi.org/10.25613/334z-tp66

Fellow Joyce Beebe analyzes the evolving landscape of crowdfunding and considers the tax treatment of funds generated through platforms like GoFundMe and Kickstarter.

How should cloud computing be taxed? Fellow Joyce Beebe discusses how services like Dropbox and Gmail have both transformed daily life and complicated the taxation landscape. Baker Institute blog: https://bit.ly/2HqRgQ8

Digital products are becoming increasingly widespread in the U.S., which is prompting state authorities to assess the taxability of these products. In this report, fellow Joyce Beebe reviews the current landscape and possible future developments in the taxation of digital products.

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.

The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.

Rising health care costs and generational attitudes toward convenience and the ability to personalize life choices are driving a trend toward greater individual responsibility over the use of health care services.

Public finance fellow Joyce Beebe discusses state and federal legislation aimed at granting states greater authority to collect sales taxes on remote online sales, as well as obstacles to those efforts.

With two corporate groups dominating Mexico's television sector, the country’s 2014 telecommunications reform established constitutional “must carry” and “must offer” (MC/MO) regulations. These regulations mandate that free-to-air broadcasters must allow pay TV companies to retransmit in the same coverage area without payment (must offer) and that pay TV companies must provide audiences with these free-to-air broadcasts without passing fees along to subscribers (must carry). While the reform legislation places rhetorical importance on promoting culturally diverse and pluralistic content for all broadcast audiences, there is little substantive commitment to these ideals. The Mexican variation of MC/MO is an ad hoc policy with many flaws. Ultimately, the Supreme Court will determine the future of MC/MO in Mexico. Given the reform’s legal framework, however, content diversity and pluralism will not be enhanced by MC/MO in Mexico.

The decade 2003-2013 was an exceptional one for Latin America in social terms, but less clearly so in economic terms. Growth slowed down significantly after the exceptional factors that fed the 2003-2007 boom came to an end. The possible unwinding of the super-cycle in commodity prices and, to a lesser extent, of the expansionary monetary policy of the United States, has added new challenges. But the major issue is the need to overcome the poor long-term economic performance that has characterized the region in the post-market reforms period, particularly by adopting active production sector development strategies.