Research Library

While Thursday’s Supreme Court ruling temporarily protects the DACA program, its fate now rests with the November presidential election.

With the recent passing of the Paycheck Protection Program Flexibility Act, program recipients need to be aware of tax and financial reporting-related compliance issues. Public finance fellow Joyce Beebe discusses three such issues in a new post on the Baker Institute Blog: https://bit.ly/2Yg2aQk

Public finance fellow Joyce Beebe reviews the major contentions and developments of the controversial Paycheck Protection Program (PPP), intended to help small businesses during the current economic downturn. Baker Institute Blog: https://bit.ly/2XFxgAq

Public finance fellow Joyce Beebe explores provisions of the CARES act, Congress' third Covid-19 relief package, that benefit newly minted college graduates. https://bit.ly/3aan8DX

The populist government under President Andrés Manuel López Obrador has largely discounted the threat of COVID-19,  and the true extent of the outbreak Mexico may not yet be known. If conditions significantly change for the worse, the president faces not only a public health crisis but also the possible undoing of the country's populist experiment.

Fellow Joyce Beebe evaluates a provision of the newly passed SECURE Act, which offers an option for penalty-free withdrawal from IRAs and 401(k)s for new parents. She also discusses Congress’s recent decision to grant 2.1 million federal workers up to 12 weeks paid parental leave. Baker Institute Blog: http://bit.ly/2RZIIUJ

The recently passed Setting Every Community Up for Retirement Enhancement (SECURE) Act offers several welcome updates to retirement saving rules but has also been widely criticized for limiting the “stretch IRA” strategy. Read more on the Baker Institute Blog: http://bit.ly/36ut6Ol

This article reviews certain elements of employee retirement plans and their tax implications, as well as the often-overlooked component of employer matching. Read more on the Baker Institute Blog: http://bit.ly/36T9sft

How should cloud computing be taxed? Fellow Joyce Beebe discusses how services like Dropbox and Gmail have both transformed daily life and complicated the taxation landscape. Baker Institute blog: https://bit.ly/2HqRgQ8

The massacre in El Paso is a symbol of complex social phenomena that we are experiencing today — and is not simply a matter of mental health, as Texas Gov. Greg Abbott and other politicians have stepped forward to suggest. Read more at the Baker Institute Blog.