Research Library

The recently passed Setting Every Community Up for Retirement Enhancement (SECURE) Act offers several welcome updates to retirement saving rules but has also been widely criticized for limiting the “stretch IRA” strategy. Read more on the Baker Institute Blog: http://bit.ly/36ut6Ol

This article reviews certain elements of employee retirement plans and their tax implications, as well as the often-overlooked component of employer matching. Read more on the Baker Institute Blog: http://bit.ly/36T9sft

The United States' exit from the Intermediate-range Nuclear Forces Treaty appears more like a gesture than part of a well-considered long-term plan. There are few signs that the Trump administration has given substantial thought to how the U.S. can best protect its interests in a new and challenging international environment.

How should cloud computing be taxed? Fellow Joyce Beebe discusses how services like Dropbox and Gmail have both transformed daily life and complicated the taxation landscape. Baker Institute blog: https://bit.ly/2HqRgQ8

While sanctions on Russia’s Nord Stream 2 pipeline project would be very well received in Central and Eastern Europe, they could make the already strained relationship between U.S. and its Western European allies even more challenging, the author writes in a Forbes blog post: http://bit.ly/305Cc1F and the Baker Institute Blog.

On July 22, the nation and the world lost a leader who played a critical role in making the Apollo 11 moon landing a reality: Christopher Columbus Kraft. Kraft gained great fame for his creation of the Mission Control Center and as the nation’s first flight director, but this was only the beginning of his many and lasting contributions to the U.S. space program.

Policymakers have only begun to take steps to manage the tax-related issues arising from the sharing economy, not to mention the social, commercial and legal challenges it has generated. Baker Institute Blog: https://bit.ly/2O0VOlN

"With the U.S. and Iran staggering toward war, it bears asking: How would U.S. interests be served by war with Iran?" writes fellow Jim Krane. Read his argument for why U.S. interests would be deeply undermined by any such war on the Baker Institute Blog.  This post originally appeared in the Forbes Blog on June 17, 2019.