Public finance fellow Joyce Beebe discusses current guidance and open questions related to virtual currency tax reporting and potential approaches to improve virtual currency-related income tax compliance.
Public health and economic measures enacted to prevent the spread of Covid-19 and mitigate the financial impact on families have unintended consequences for low-income women and their children. The authors explain why.
Fellow Joyce Beebe analyzes the evolving landscape of crowdfunding and considers the tax treatment of funds generated through platforms like GoFundMe and Kickstarter.
Comparing Tesla's market penetration to incumbent automakers raises questions about scale for both Tesla and the electric vehicle sector at large, writes energy fellow Gabriel Collins.
As U.S. obesity rates continue to climb, policymakers debate whether federal food assistance funds should be used to buy candy and soda. The author examines both sides of the issue.
The rising use of low-speed electric vehicles (LSEVs) in China may have a dramatic effect on local gasoline demand and therefore global oil prices, writes energy fellow Gabriel Collins.
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.
Fellow Joyce Beebe examines the U.S. Supreme Court’s June 2018 ruling that opens the door for states to collect sales taxes from remote sellers that do not have a physical presence in the state.
As the competition between the U.S. and China intensifies, energy fellow Gabriel Collins calls for U.S. leadership in a technology race that will determine global influence for decades to come.