All CFR Reports

Standard Deductions: U.S. Corporate Tax Policy

Standard Deductions: U.S. Corporate Tax Policy

The U.S. system for taxing corporate profits is outdated, ineffective at raising revenue, and creates perverse incentives for companies to shelter profits overseas.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.

See more in United States; Tax Policy

Countering Terrorism

Countering Terrorism

Author: Charles E. Berger

Charles Berger argues that the United States should fund the establishment of a permanent terrorist rehabilitation institution in Yemen, providing a critical counterterrorism partner with a needed strategic capability to counter al-Qaeda in the Arabian Peninsula and forming the cornerstone of a strengthened intelligence-sharing relationship.

See more in Yemen; Radicalization and Extremism; Terrorism

Making Sense of the  “International Community”

Making Sense of the “International Community”

Author: Tod Lindberg

Tod Lindberg defends the concept of the international community. At its best, the international community represents the embodiment of liberal normative ideals exerting an influence on international politics, though its many invocations may fall short in encapsulating this ideal.

See more in Global; Global Governance

Preventive Priorities Survey: 2014

Preventive Priorities Survey: 2014

The Center for Preventive Action's annual Preventive Priorities Survey (PPS) evaluates ongoing and potential conflicts based on their likelihood of occurring in the coming year and their impact on U.S. interests. The PPS aims to help the U.S. policymaking community prioritize competing conflict prevention and mitigation demands.

View the accompanying online interactive: CPA's Global Conflict Tracker

See more in Global; Peace, Conflict, and Human Rights

Banking on Growth

Banking on Growth

Author: Gayle Tzemach Lemmon

Gayle Tzemach Lemmon argues why it is in U.S. interests to create an American development bank that invests in small- and medium-sized businesses, including those owned by women, in the world's least-developed and newly emerging economies.

See more in Global; Economic Development

Afghanistan After the Drawdown

Afghanistan After the Drawdown

Authors: Seth G. Jones and Keith Crane

The United States maintains important interests in Afghanistan, even as most U.S. and allied troops are withdrawn in 2014. Seth G. Jones and Keith Crane assess the political, security, and economic challenges facing U.S. policymakers in Afghanistan and evaluate a range of policy options.

See more in Afghanistan; Wars and Warfare; Diplomacy and Statecraft