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.

Fellow Joyce Beebe explores the tax scams featured on the IRS' "Dirty Dozen" list in this two-part brief series.

In this issue brief, public finance fellow Jorge Barro finds that lower state income taxation is associated with higher net taxpayer migration. Further, Barro explains that since the passage of the 2017 tax reform, taxpayers and earnings potential have both migrated to lower-taxing states at a faster rate.

A new source of revenue — taxes on digital advertising — is gaining momentum at the state level. This brief reviews the case for and against digital ad taxes, and trends to look out for as developments unfold.

Fellow Joyce Beebe analyzes the evolving landscape of crowdfunding and considers the tax treatment of funds generated through platforms like GoFundMe and Kickstarter.

Given the current dearth of women exercising Islamic authority, it may be assumed that for most of Islamic history, questions of religion and religious law were the near-exclusive domain of men. This brief discusses the various roles and contributions of women in Islam and religious scholarship and outlines recommendations for improving attitudes towards women in religious leadership in Muslim countries. This is one of 10 briefs in a series on pluralism and inclusion in the Middle East after the Arab Spring. The project is generously supported by a grant from the Carnegie Corporation of New York.

Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 2017 tax reform will impact taxpayers and state and federal governments.

Patterns of charitable contributions in the U.S. and the impact of recent tax changes to charitable giving are examined. 

The author analyzes the major claims and implications of the Surgeon General's report "Facing Addiction in America," and proposes additional drug policy considerations for addressing substance use disorders.