Public finance fellow Joyce Beebe explores the federal government’s key nonprofit aid policies during the Covid-19 pandemic and discusses different approaches to help these entities financially.
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.
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.
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.
In its primacy over trade matters under the U.S. Constitution, Congress has broad authority over new and existing trade agreements and could seek to block a "modernized" NAFTA that excludes Canada. Whether Congress has the political will or the votes to do so remains to be seen.
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.