Research Library

Mohammad Ayatollahi Tabaar, Kristian Coates Ulrichsen, and Ambassador David M. Satterfield explore what lies ahead for Iran, its people, and the Gulf region following the death of Iranian President Ebrahim Raisi.

Many tax treatments can help families and individuals cover college expenses, yet methods of paying for college may change with recent and forthcoming policies. In an issue brief, fellow Joyce Beebe reviews proposed policy reforms to federal student loan forgiveness and outlines updates to repayment plans, application processes, and accompanying tax treatments.

A survey of Houston area high school students finds the highest levels of depression occur among older students and transgender youth. This issue brief from the Child Health Policy Program explains how demographic factors affect survey outcomes, noting that school absenteeism and behavioral issues are also associated with students’ poor mental health.

American children today are less active than ever before. On this episode, experts explore the relationship between our urban environments, childhood safety, and well-being.

Donor-advised funds (DAFs) have experienced substantial growth in recent years, prompting debate about abuses of this tax-advantaged vehicle and what policies should be adopted to close loopholes. Fellow Joyce Beebe reviews the design of DAFs, common criticisms, recent policy developments, and opponents’ arguments against additional regulations.

In an attempt to regulate the cryptocurrency industry, the Infrastructure Bill of 2021 introduced new reporting responsibilities for digital asset brokers. Fellow Joyce Beebe explains why the Treasury’s proposed regulations have since sparked a fierce debate among industry experts about the scope and impact of the requirements.

Can urban design impact our brain health? This issue brief explores how cities can be redesigned to improve our mental well-being and promote healthy aging.

Fellows Joyce Beebe and Edward M. Emmett discuss the child care shortage in the U.S. and evaluate a variety of policy solutions.

A recent Supreme Court tax case about the constitutionality of the Mandatory Repatriation Tax (MRT) may have impacts far beyond the federal income tax regime. As we await the court’s final decision, fellow Joyce Beebe outlines the arguments and explains the possible wide-ranging implications of Moore v. United States.

Since October 2023, Houthi militants have deployed missile and drone attacks in the Red Sea — creating security concerns in one of the world’s busiest shipping lanes and causing major disruptions to supply chains. On this episode of Baker Briefing, experts assess the security threat in the Red Sea and the broader geopolitical ramifications of the Israel-Hamas war.