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.
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.
Despite the period of very low interest rates since the 2008 financial crisis, bank lending has failed to recover. In this issue brief, public finance fellow Thomas L. Hogan explores the potential causes of this post-crisis decline in bank lending.
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.
The authors show that border barriers can have unintended but important biological consequences for biodiversity by, for instance, inducing changes to the environment and reducing genetic diversity.
In separate papers, two Baker Institute fellows — one Palestinian, the other Israeli — provide their perspectives on a two-state solution to the Israeli-Palestinian conflict.
The authors examine a unique and anonymized dataset of complaints about government corruption in an urban Mexico district. The trends they found are transferable to other urban districts across the country and Latin America, they write, and may help anticorruption agencies in Mexico and beyond direct their efforts. https://doi.org/10.25613/cqgc-xv79.
Ana Grajales, Paul Lagunes, Tomas NazalDecember 13, 2018