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90 Results
Corporate taxes
Recent Changes to Sharing Economy Tax Reporting
With the rise of the gig economy has come an increase in concerns about tax compliance. This blog post reviews two recent changes to tax reporting rules for the sharing economy sector — the comeback of Form 1099-NEC and a reduction in the reporting threshold of Form 1099-K — and their implications for tax administration and reporting.
Joyce Beebe May 25, 2021
Coins and scale
Did the Budget Control Act Work?
As the Budget Control Act nears expiry, it is important to reflect on its effectiveness — does the BCA provide a framework for curtailing unsustainable deficits and moving to a sustainable fiscal policy?  Read the authors' analysis at the Baker Institute Blog.
John W. Diamond, Autumn Engebretson February 4, 2021
Marijuana Law
Marijuana Won’t Be Legal in Texas Anytime Soon
Following the legalization of retail marijuana sales in Colorado and Washington, and medical marijuana in 22 states with more to follow, marijuana legalization appears inevitable — even in “law and order” states like Texas. Political science fellow Mark P. Jones discusses why Texas is unlikely to legalize the sale and consumption of marijuana in the near future.
Mark P. Jones June 4, 2014