Research Library

Driven by pandemic-related concerns, Americans are shifting away from cash toward digital payment transactions. Is COVID-19 fast-forwarding us to a cashless society? Read Joyce Beebe's take at the Baker Institute Blog.

The unemployment insurance (UI) system is facing a perfect storm of problems: the pandemic has led to a surge in jobless claims, which is severely straining state UI trusts that weren't fully prepared for a recession. This report reviews the UI system and potential measures to mitigate challenges current downturn.

Public finance fellow Joyce Beebe explores California’s tax voucher program, which, if implemented, would offer Californians the option of paying state taxes ahead of time at a discount, allowing the state to collect money up front to build an economic recovery fund. Baker Institute Blog: https://bit.ly/3f75eGm

In late July, Texas Comptroller Glenn Hegar delivered a bleak economic outlook for the state’s economy: the amount of general revenue funds available for the current biennium is expected to be $11.5 billion less than originally estimated. Should the state tap into its rainy day fund to offset the impact of the coronavirus pandemic and facilitate a stable recovery?

Public finance fellow Joyce Beebe reviews the changing definition of employment, specifically looking at the current policy measures for providing benefits and protections to workers in the sharing economy. She also discusses concerns regarding workplace automation.

Public finance fellow Joyce Beebe discusses the tax policy considerations of an increasingly mobile workforce, including state tax and regulatory issues, reimbursement for home office expenses and workplace benefits.

Public finance fellow Joyce Beebe examines a new approach that states have been exploring to secure additional revenue during the Covid-19 pandemic — imposing excise taxes on sports betting and daily fantasy sports. Baker Institute Blog: https://bit.ly/3jNT85Z

In a post for the Baker Institute Blog, Joyce Beebe reviews current developments in state and federal paid sick leave policies, and examines key arguments of proponents and detractors.

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.

This paper, published in the Virginia Tax Review, explores the mixed effects of technological advancements on tax compliance — and, thus, its counterpart, tax noncompliance.