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81 Results
US flag drapes around Middle East regional map
Rethinking U.S. Strategy in the Middle East
What strategy should the U.S. pursue in confronting ISIL and addressing the broader challenges of Iraq, Syria, Iran, Yemen, stability in the Persian Gulf, and the ever-present Israeli-Palestinian dispute? Leadership and engagement play a part, of course, but they must be subservient to a U.S. strategy whose objective is to protect and, if possible, advance our core interests in the region.
Joe Barnes, Andrew Bowen June 19, 2015
US flag drapes around Middle East regional map
Boko Haram: Whose Islamic State?
Boko Haram may be reaching its bitter end in Nigeria as the the country's military, with the support of Niger, Cameroon, and Chad, plans a massive ground invasion of the insurgents’ long-controlled safe zone, the Sambisa Forest. Outgoing Nigerian President Goodluck Jonathan has refused the offer of the United Nations to send troops, expressing confidence in the regional Multinational Joint Task Force's (MNJTF) ability to rout Boko Haram before the May 29 handover to the new president. However, Boko Haram remains deadly as long as sharia is the precondition for political and economic gains to the Muslim north.
Michael Nwankpa May 1, 2015
The globe at night, lights in populated areas illuminated
The Shale Revolution: What Do We Know Now and Where Are We Going?
This paper investigates how new potential and proposed regulations will influence the natural gas market in the United States in the coming decades, using the Rice World Gas Trade Model (RWGTM) to examine scenarios in which domestic natural gas development is stressed in a variety of ways. It considers a range of possible policy actions from the federal to the local level.
Kenneth B. Medlock III January 31, 2015
IRS
U.S. Supreme Court Unanimously Chooses Substance Over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
This paper examines the effects of a U.S. Supreme Court ruling that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the US foreign tax credit (FTC). The decision could have far-reaching implications for the creditability of taxes that are not ordinarily thought to be income taxes, including various cash-flow business taxes that are key elements of several proposals recommending replacement of the income tax with a consumption-based tax.
Charles E. McLure, Jr., Jack Mintz, George R. Zodrow August 20, 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