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 separate papers, two Baker Institute fellows — one Palestinian, the other Israeli — provide their perspectives on a two-state solution to the Israeli-Palestinian conflict.
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.
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 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.
Divisions across ethnic and religious lines in several Middle East countries since the 2011 Arab uprisings have brought renewed attention to the consociational model of governance. This student brief examines Lebanon’s consociational system in order to gauge whether it would be useful for other countries in the region experience similar ethnic or religious divisions.
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.
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.
