Research Library

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.

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.

By respecting, valuing, and nurturing the brain health of asylum seekers and refugees, we can build healthier, more resilient communities.

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.

While many countries are reluctant to accept and integrate refugees, Mexico and Brazil have established effective ways to welcome and absorb refugees through relocation programs. In her new brief, nonresident scholar Elizabeth Ferris outlines how these initiatives promote a win-win scenario by finding solutions that not only enhance refugee protection and well-being but also cater to domestic labor needs.

Can urban design impact our brain health? This issue brief explores how cities can be redesigned to improve our mental well-being and promote healthy aging.

Latinos are the largest and most rapidly expanding minority group in the U.S. Our latest brief describes the overall state of health and wellness among Latino children and the broader community — including indicators of obesity, mental health, and kindergarten readiness.