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.
In the near term, a ban on shale development in Mexico will have little impact since factors like limited infrastructure and access to water would likely stall progress in any case, the authors conclude. In the long-run, a ban may adversely affect efforts to diversify Mexico’s gas supply.
Adrian Duhalt, Anna B. Mikulska, Michael D. MaherMay 3, 2019
The recent rise in opioid-related overdose deaths is part of a larger trend in drug use that started over 40 years ago, writes Katharine Neill Harris, the Alfred C. Glassell, III, Fellow in Drug Policy.
The revival of domestic production of urea (i.e., nitrogen fertilizer) in Mexico could become one of the key elements to delivering food sovereignty, one of President-elect Andrés Manuel López Obrador major campaign promises, postdoctoral fellow Adrian Duhalt writes in this issue brief.
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.
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.