The authors examine the arguments for and against source-based capital income taxation, focusing on the factors that countries must balance in thinking about the extent to which they should rely on a corporate income tax as a significant source of revenue.
Contrary to expectations, the relationship between Ennahdha and the Salafis in Tunisia was destined for failure. The authors explain why, but note that the reasons young people looked to Salafism for revolutionary purity and inspiration remain. Those interested in the stability of Tunisia's regime should not take the defeat of Salafism for granted, they write.
Sabrina Zouaghi, Francesco CavatortaApril 27, 2018
In testimony to the Texas House of Representatives Transportation Committee, fellow Gabriel Collins discusses how oil and gas activity is impacting state and county roads across Texas and offers recommendations on how to improve road quality and safety.
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.
The authors examine merits of using a gas geoeconomics approach to develop U.S. and EU policy options to bolster gas supplies and national security in Europe.
The author examines the impact of NAFTA renegotiations on established processes for trade disputes between investors and states; between states and states; and regarding unfair trade practices.
Rising health care costs and generational attitudes toward convenience and the ability to personalize life choices are driving a trend toward greater individual responsibility over the use of health care services.
This report analyzes the comparable transactions method for valuing groundwater, which involves examining transactions for groundwater purchases or sales to gather pricing information, and explores how this method can be applied to groundwater valuations in Texas.