Research Library

In the near term, a ban on shale development in Mexico will have little impact since factors like limited infrastructure and access to water would likely stall progress in any case, the authors conclude. In the long-run, a ban may adversely affect efforts to diversify Mexico’s gas supply.

In recent years public opinion surveys have found that a consistent and increasing percentage of Texans support marijuana reform, but this support has not translated into policy change. The authors explain why it should.

Fellow Joyce Beebe summarizes the evolution of the marriage penalty in the U.S. tax system, its magnitude and impact on couples’ work and marital decisions, and how the Tax Cuts and Jobs Act of 2017 changes the marriage penalty for different income and age groups.

For the first time in modern history, a confluence of events has given Mexico a real chance to combat systemic government corruption, the author writes.

Center for Energy Studies senior director Ken Medlock provided an overview of trends in electricity generation by source — from coal and natural gas to wind, solar and biomass — and the role of infrastructure during testimony before the U.S. Senate’s Committee on Energy and Natural Resources on March 5.  Download the PDFs below to read his written testimony and the questions for the record submitted to Medlock, as well as his answers.

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.

Fellow Jennifer Rabb testifies to the Senate Select Committee on Property Tax Reform on ways to increase property owner participation in the tax rate-setting process.

A newly released study from the Project on Middle East Political Science at George Washington University includes a contribution from fellow Jim Krane on subsidy reform and tax increases in the Middle East.

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.