Research Library

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.

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.

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.

As U.S. democratic principles are being challenged, The Carter Center and Baker Institute for Public Policy have proposed guiding principles to ensure elections are conducted in ways that give Americans greater confidence in their outcomes. This episode explores American elections and how a set of commonsense principles can promote access, security, and confidence.

Texas Attorney General Ken Paxton is facing a historic impeachment trial in the state Senate. Fellows Mark Jones and Ed Emmett unpack the issues and make predictions regarding the trial in this episode of Baker Briefing.

The second of two issue brief reviewing the impacts of AI on tax research, tax compliance, and tax policy making.

The first of two issue briefs reviewing the impacts of AI on tax research, tax compliance, and tax policymaking.

The number of “married but filing separately” tax returns is on the rise in the U.S., but is it always the right decision for couples? This issue brief by public finance fellow Joyce Beebe can help married couples make the right decision.