Research Library

Fellow Joyce Beebe examines recent policies and proposals that aim to simplify the federal student loan process.

This working paper explores the role of net operating loss carryforwards (NOLCFs) in the decision-making and valuation of large firms.

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 

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.

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.

The 2017 Tax Cuts and Jobs Acts offers a starting point for compromise to revitalize the corporate income tax, fellows Jorge Barro and Joyce Beebe write in this issue brief.

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.

The toll of Lebanon's dual governance system weighs heavily on the state and its governance structure. The author examines the current need to formalize the country's informal senate.

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.

Nonresident fellow Valentine M. Moghadam analyzes Tunisian women’s employment patterns and challenges and offers some policy recommendations.