Research Library

Given the growing problems associated with plastics, what policy approaches are best equipped to manage global plastic pollution? Policies invoking a modified version of the precautionary principle might be a useful approach, writes energy fellow Rachel A. Meidl.

Digital products are becoming increasingly widespread in the U.S., which is prompting state authorities to assess the taxability of these products. In this report, fellow Joyce Beebe reviews the current landscape and possible future developments in the taxation of digital products.

By Paul Lagunes, Baker Institute for Public Policy; Xiaoxuan Yang, Columbia University; and Andrés Castro, Columbia University. Corruption is a persistent problem throughout Latin America. Higher rates of perceived corruption are associated with lower levels of economic welfare and direct foreign investment, write the authors.

The author examines provisions in the USMCA for resolving investor and trade disputes among the three North American countries party to the agreement.

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 David Gantz examines the potential impact of changes to rules on tariffs, customs and rules of origin issues in North America under the United States-Mexico-Canada agreement. https://doi.org/10.25613/sj2a-wy96.

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.

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

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.

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.