In recent years public opinion surveys have found that a consistent and increasing percentage of Texans support marijuana reform, but this support has not translated into policy change. The authors explain why it should.
Katharine Neill Harris, William MartinApril 16, 2019
By providing regulated and safe access to medical cannabis to people with demonstrated need, the Texas Legislature can provide justified relief, help reduce the opioid epidemic, and save Texas millions of dollars, write the authors.
William Martin, Katharine Neill HarrisApril 15, 2019
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.
Fellow David Gantz examines the potential impact of changes to rules on tariffs, customs and rules of origin issues in North America under the United States-Mexico-Canada agreement. https://doi.org/10.25613/sj2a-wy96.
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.
If the United States-Mexico-Canada Agreement (USMCA) is approved, this modified and modernized version of NAFTA will govern most economic relationships in North America. David A. Gantz, the Will Clayton Fellow in Trade and International Economics, reviews the USMCA and discusses its positive and negative elements.
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.
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.