Research Library

Using a framework based on vulnerability, risk and offsets provides valuable insights for evaluating the security of an energy system in transition, writes energy fellow Mark Finley.

Soda taxes have been proposed to help curb consumption and improve health outcomes. Fellow Joyce Beebe reviews recent attempts at taxing these beverages and provides practical policy solutions.

Given the growing problems associated with plastics, what policy approaches are best equipped to manage global plastic pollution? Policies invoking a modified version of the precautionary principle might be a useful approach, writes energy fellow Rachel A. Meidl.

The author examines the provision of business public services and different forms of business taxation used to finance such services.

The author reviews the evolution of labor and environmental rights in U.S. free trade agreements and evaluates such provisions in the USMCA.

The author examines provisions in the USMCA for resolving investor and trade disputes among the three North American countries party to the agreement.

Fellow David Gantz examines the potential impact of changes to rules on tariffs, customs and rules of origin issues in North America under the United States-Mexico-Canada agreement. https://doi.org/10.25613/sj2a-wy96.

The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.

Fellow Joyce Beebe examines recent policies and proposals that aim to simplify the federal student loan process.

The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.