Research Library

The mix of good short-term prospects for oil revenues along with long-term market uncertainties has a clear policy implication for oil-dependent Latin American economies: use the larger short-term revenues to diversify their economies, nonresident fellow José Antonio Ocampo writes in a new issue brief.

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.

Fellow Joyce Beebe examines the U.S. Supreme Court’s June 2018 ruling that opens the door for states to collect sales taxes from remote sellers that do not have a physical presence in the state.

Ennahdha, a political party of Muslim democrats, is a major force in Tunisia's emergence as a democracy. The author explains why a viable Islamic rival has not appeared and explores the implications for Tunisia should one emerge.

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.

Patterns of charitable contributions in the U.S. and the impact of recent tax changes to charitable giving are examined. 

This brief explores how a quirk in the measurement of women’s labor force participation and the demographic peculiarities of the Persian Gulf have resulted in the significant undercounting of female citizen labor in the Gulf Cooperation Council. I

At least four states are currently considering a gross receipts tax (GRT) to improve revenues, yet Texas legislators have made attempts to repeal its franchise tax, a form of the GRT. Fellow Joyce Beebe examines this apparent conflict.

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.

Public finance fellow Joyce Beebe outlines the benefits of paid family leave for U.S. families and society in general, examines the experiences of three states with paid family leave, and presents policy issues that should be taken into consideration to successfully craft a nationwide paid family leave program.