Research Library

The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.

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.

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.

Comprehensive, reliable, and publicly available data on China’s domestic oil flows and inventory movements are essentially inaccessible. In this report, the authors propose creating a forum to collect and analyze satellite data to shed more light on the inner workings of China's oil sector.

In an age of populism and authoritarian entrenchment, the author explores whether the PJD is at the vanguard of democracy in Morocco.

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.

Public finance fellow Joyce Beebe discusses state and federal legislation aimed at granting states greater authority to collect sales taxes on remote online sales, as well as obstacles to those efforts.

Children with medical complexity (CMC), defined as children who have chronic medical conditions that can be expected to last at least one year and to require speciality pediatric care, depend on technology and multiple providers for their acute and daily health needs. The authors explore how the use of telemedicine, coupled with a patient-centered medical home model of care, can improve the efficacy and efficiency of care for CMC.

President Trump has promised to work with the Russians and the Syrians to defeat the Islamic State in Iraq and Syria (ISIS). The odd man out in this equation will likely be the Syrian Kurds, a reliable ally against the jihadists but one whose usefulness is reaching its limits.

The oil production targets agreed to at the November 30, 2016, OPEC meeting have created the firmest prospect in the past two years of a meaningful oil price recovery. If WTI prices rise and stabilize in the $60/bbl range, how fast can U.S. shale producers respond? This brief addresses the question and highlights the challenges U.S. unconventional liquids producers will likely face during a scale-up. It also points out price and timing inflection points likely to broadly influence industry decision-making.