Research Library

In this working paper, the author examines the economic effects of enacting a proposal by the Biden administration to tax long term capital gains at ordinary income tax rates for those with taxable income above $1 million and tax unrealized gains at the time of death for single (joint) filers with more than $1 million ($2 million) in unrealized gains. A similar version of the report was prepared with the financial support of the Center for Freedom and Prosperity Foundation.

The authors explore a causal relationship between the 2017 tax reform and a decline in wealth inequality.

In this report, the authors outline the U.S. federal budget process for scientific R&D, discuss trends in federal R&D funding and provide an outlook for federal scientific R&D funding during the Biden administration.

This issue brief explores whether there are discernible left/right differences regarding definitions, approaches, views, policies and their outcomes on corruption and anti-corruption in the Americas.

In an extension of an earlier analysis prepared for the American Action Forum, the authors use the Diamond-Zodrow computable general equilibrium model of the U.S. economy to simulate the macroeconomic effects of a 10-year fiscal plan financed by tax changes proposed by Joe Biden’s 2020 presidential campaign.

Will the Mexican government's massive development of the Interoceanic Corridor, along the Isthmus of Tehuantepec, provide a badly needed boost to the area's economy? Adrian Duhalt analyzes the possible outcomes.

Based on the results of a survey conducted in March 2021, the authors argue that Mexico's asylum system can be strengthened by bolstering transnational cooperation between Mexican civil society organizations and U.S. policymakers and NGOs.

President Biden has an opportunity, the author argues, to resurrect the Deferred Action for Parents of Americans and Lawful Permanent Residents (DAPA) program and provide a pathway to legal status for millions of undocumented parents of U.S. citizens and legal permanent residents. This report explores the potential of the DAPA program to impact immigrant families and policy avenues toward its passage.

A focus on Mexico's ethane supply could boost the country's much-needed economic rebound.

This brief examines the four economic pillars that are often credited with bolstering Mexico’s economy in 2019 and 2020 to determine how quickly the nation's economy will bounce back from the COVID-19 pandemic.