The U.S. system for taxing corporate profits is outdated, ineffective at raising revenue, and creates perverse incentives for companies to shelter profits overseas. It is also, for most U.S. companies most of the time, a pretty good deal, which is one of the big reasons why any serious overhaul will be so difficult to achieve.

Introduction The flow of data across international borders creates jurisdictional challenges, as the data itself and the person generating it may be subject to different countries’ laws. Internati…

Overview The tax treatment of oil and gas investment in the United States has been a contentious policy issue for decades. Reform advocates argue that eliminating tax preferences for producers of …

Overview The purpose of the "Globalization and the Future of Border Control Project" is to stimulate and inform policy debate about the means and ends of border control in the new millennium. This…

Overview Economists have long argued that taxing oil consumption would be the most efficient way to address U.S. vulnerability to overpriced and unreliable oil supplies. Yet energy taxes are a thi…