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.
Attempts to undermine church-state separation in Texas reached a crescendo in 2023, writes nonresident scholar David R. Brockman. In this paper, he explores how three high-profile bills introduced during the state’s 88th legislative session threatened to tear down the wall between church and state.
The energy transition process depends on investments in clean technologies to cut down carbon emissions in various sectors of the economy. In a new working paper, visiting research fellow Osamah Alsayegh focuses on Arab Gulf states as a case study and proposes policies to mitigate the potential negative impacts of the transition process on affected sectors.
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.
These are tough days for Ukraine in its struggle against Russian aggression. Fellow Joe Barnes discusses the current state of U.S. and international support for Ukraine and an embattled conflict with no end in sight.
By respecting, valuing, and nurturing the brain health of asylum seekers and refugees, we can build healthier, more resilient communities.
Elena Stotts-Lee, William Hynes, Rym Ayadi, Luz Maria Garcini, Fadi Maalouf, Augustin Ibanez, Mohamed Salama, Rachel A. Meidl, Harris A. EyreMarch 21, 2024
Seventy years after Mexican women gained the right to vote, two women are running for the presidency in 2024. Concerted legislative reform has built on women’s suffrage — aiming to achieve equal representation for women — but there is more work to be done.
Environmental, social, and governance (ESG) evaluations impact firms' market value, but inconsistencies and uncertainties in these assessments suggest that following past practice may not be the best way forward. The future lies in a more focused version of ESG principles, one that resembles environmental risk management.
Concerns over a potential flood of low-priced electric vehicles are growing, both within the Biden administration and in Congress. In a new working paper, Will Clayton Fellow in Trade and International Economics David A. Gantz discusses the current situation, along with remedial legal and practical measures likely to be applied.