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 authors show that border barriers can have unintended but important biological consequences for biodiversity by, for instance, inducing changes to the environment and reducing genetic diversity.
In separate papers, two Baker Institute fellows — one Palestinian, the other Israeli — provide their perspectives on a two-state solution to the Israeli-Palestinian conflict.
The authors examine a unique and anonymized dataset of complaints about government corruption in an urban Mexico district. The trends they found are transferable to other urban districts across the country and Latin America, they write, and may help anticorruption agencies in Mexico and beyond direct their efforts. https://doi.org/10.25613/cqgc-xv79.
Ana Grajales, Paul Lagunes, Tomas NazalDecember 13, 2018
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.
Measuring the costs of corruption around the world is challenging due to varying definitions of corruption, the invisibility of many corrupt acts, and the subjectivity of perceptions. In this research paper, postdoctoral research fellow Jose I. Rodriguez-Sanchez explores the difficulties of measuring corruption in Mexico.
There is a growing global momentum to address the critical economic and environmental problem of plastic waste management. Fellow Rachel A. Meidl discusses the key elements and causes of this problem and explores policy actions for reducing the reliance on single-use plastics.
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.
The connection between Texas H.B. 810, which allows clinics to provide investigational stem cell treatments to certain patients, and a deregulation movement to increase patient access to unproven stem cell treatments is described in this report.