Research Library

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 

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.

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.

In this brief, the authors analyze transcripts from public hearrings at the Texas legislature to identify key arguments against school-mandated vaccinations. To ensure public health, policymakers and other stakeholders should be well informed about vaccines, the impact of vaccine-preventable disease, and the risks associated with putting absolute individual rights above public health concerns, they conclude.

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.

How can Egypt become a more inclusive state for the different ethnic and religious groups in the country? This student brief examines the status of Egypt’s different ethnic and religious communities and intercommunal divisions, with an emphasis on the policy implications of entrenching pluralism.

Even though the United States has long maintained a dominant presence in the Gulf, the Chinese social contract model may actually more applicable to the social and economic dynamics of GCC states than the Western orthodoxy of political liberalism and unbridled free market policies, the author argues in this issue brief.

Given the current dearth of women exercising Islamic authority, it may be assumed that for most of Islamic history, questions of religion and religious law were the near-exclusive domain of men. This brief discusses the various roles and contributions of women in Islam and religious scholarship and outlines recommendations for improving attitudes towards women in religious leadership in Muslim countries. This is one of 10 briefs in a series on pluralism and inclusion in the Middle East after the 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.