Research Library

Fellow Joyce Beebe analyzes the evolving landscape of crowdfunding and considers the tax treatment of funds generated through platforms like GoFundMe and Kickstarter.

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 authors examine the recent attacks on oil infrastructure in Saudi Arabia and other Persian Gulf nations to shed light on the current state of U.S.-Gulf strategic relations and the potential directions of its evolution in coming years.

Lebanon faces significant developmental challenges, including insufficient electricity supply, environmental degradation and staggering inequality, yet the government has not invested in these areas despite substantial economic growth in recent decades. This student brief uses agenda-setting theory to argue that Lebanon’s disappointing record of development is reflected in the narrow political agenda of the government. This brief is part of a two-year project on pluralism and inclusion in the Middle East post-Arab Spring. The project is generously supported by a grant from the Carnegie Corporation of New York.

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.

In June 2018, Saudi Arabia finally put an end to its legal ban on women driving, opening the way for millions of new drivers to navigate across a country three times bigger than Texas. While the long-overdue policy shift provides relief to women who lacked freedom of mobility, the onset of so many new drivers has enormous consequences for transportation and the energy sector, as well as labor market participation and public health.

By Laila Elimam Protests erupted in Jerada, Morocco, after the deaths of two brothers who were killed in the nearby abandoned mines. Research associate Laila Elimam examines this event and the response of the Moroccan legislature.

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.

Patterns of charitable contributions in the U.S. and the impact of recent tax changes to charitable giving are examined.