Research Library

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.

This author examines the main characteristics of Mexican immigrant-owned small and medium-sized businesses established in the United States, and the opportunities and challenges they face.

Digital products are becoming increasingly widespread in the U.S., which is prompting state authorities to assess the taxability of these products. In this report, fellow Joyce Beebe reviews the current landscape and possible future developments in the taxation of digital products.

In recent years public opinion surveys have found that a consistent and increasing percentage of Texans support marijuana reform, but this support has not translated into policy change. The authors explain why it should.

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.

State "right to try" laws can give terminally ill patients early access to experimental drugs and medical devices — but they arguably make safety and efficacy secondary to speedy access.

Stem cells from umbilical cord blood (CB) can be used to treat over 80 different diseases, including many types of leukemia, lymphoma and inherited immune system disorders. Extensive storage facilities in the United States and around the world collect, test and freeze CB for later use in medical procedures. However, the divide between two different banking models — public versus private — presents policy challenges. This policy report examines the difference between public and private cord blood banks and offers recommendations for US policymakers to improve cord blood banking and ensure high quality standards.

A policy report by Aynne Kokas, Baker Institute fellow in Chinese media, that recommends steps to further open media markets in China.