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.
In this paper for the Texas Public Policy Foundation, fellows Jorge Barro and John W. Diamond examine the history behind Texas’ property tax system, recent attempts to reduce the growing magnitude of the property tax burden, and the economic effects of two options for eliminating the school maintenance and operations (M&O) property tax: https://bit.ly/2zIZRZy
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.
Lebanon faces significant developmental challenges, including insufficient electricity supply, environmental degradation and staggering inequality, yet the government has not invested in these areas despite substantial economic growth in recent decades. This student brief uses agenda-setting theory to argue that Lebanon’s disappointing record of development is reflected in the narrow political agenda of the government.
This brief is part of a two-year project on pluralism and inclusion in the Middle East post-Arab Spring. The project is generously supported by a grant from the Carnegie Corporation of New York.
Corruption is a complex social, political and institutional problem that is difficult to define. This brief describes the challenges involved in defining, understanding and measuring corruption and evaluates the case study of Mexico, where corruption has increased in recent years, to illustrate these complexities.
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.
Since the progressivity of the sales tax is difficult to directly measure, this paper introduces an indirect approach combining simulated household income with realizations of consumption behavior from survey data.
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 2017 tax reform will impact taxpayers and state and federal governments.