Research Library

Fellow Joyce Beebe summarizes the evolution of the marriage penalty in the U.S. tax system, its magnitude and impact on couples’ work and marital decisions, and how the Tax Cuts and Jobs Act of 2017 changes the marriage penalty for different income and age groups.

A pending bill in Congress would hobble OPEC by opening the door to anti-trust lawsuits against government-owned oil companies. This brief examines the multiple ways such legislation, known as NOPEC, would undermine critical U.S. interests. DOI: https://doi.org/10.25611/rezh-fc53

Lauded as “The Pastor to the Presidents,” the late evangelist Billy Graham met with or gave counsel to every sitting commander-in-chief from Truman to Trump. This report, drawn from the author's book "A Prophet with Honor: The Billy Graham Story" (William Morrow, 1991; updated edition, Zondervan, 2019), provides insight on their relationships.

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.

Why do unaccompanied minors flee their home countries and what happens when they reach Mexico or the United States?  This report provides an overview of the perilous journey and the reality of detention centers, concluding that a child-centric approach in both countries should address the needs of these children.

How can Egypt become a more inclusive state for the different ethnic and religious groups in the country? This student brief examines the status of Egypt’s different ethnic and religious communities and intercommunal divisions, with an emphasis on the policy implications of entrenching pluralism.

This brief sets out some of the major structural reforms to taxes, subsidies, and debt issuance in the GCC that are shifting financial burdens from the state to its citizens and residents.

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

By Hamad H. Albloshi, Kuwait University The organization of the Kuwaiti political system is conducive to the successive rise and fall of pluralistic social movements, writes the author. This brief is the third 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.”

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