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121 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
Transmission towers against a sunset.
Engineers and Economists Prize Efficiency, but Nature Favors Resilience — Lessons From Texas, COVID-19 and the 737 Max
Baker Institute Rice Faculty Scholar and University Professor Moshe Vardi analyzes three recent crises — the 2021 winter storm in Texas, the COVID-19 pandemic and the Boeing 737 Max software failure — that highlight the cost of valuing efficiency over resilience and provide lessons for bringing society into balance.
Moshe Vardi May 19, 2021
A permanent resident card rests on a U.S. flag.
Resurrecting the Deferred Action for Parents of Americans and Lawful Permanent Residents (DAPA) Program
President Biden has an opportunity, the author argues, to resurrect the Deferred Action for Parents of Americans and Lawful Permanent Residents (DAPA) program and provide a pathway to legal status for millions of undocumented parents of U.S. citizens and legal permanent residents. This report explores the potential of the DAPA program to impact immigrant families and policy avenues toward its passage.
Anna Ferri, M.P.P. April 20, 2021
A coin and dollar bills.
What's Next for the Minimum Wage Debate?
The $1.9 trillion American Rescue Plan Act, which became law in mid-March, left out the mandate to increase the federal minimum wage to $15 per hour, but it did lead to an open policy discussion about current minimum wage standards. In a post for the Baker Institute Blog, public finance fellow Joyce Beebe considers some of the pros and cons of increasing the minimum wage and possible future developments.
Joyce Beebe March 31, 2021
A close-up of an immigration stamp.
The Quest for Elusive Reform: Undocumented Immigrants in a Polarized Nation
In this paper, the author examines past attempts at immigration reform in the United States, especially as they pertain to the nation’s undocumented population. Analyzing these early reform efforts could be deeply instructive for the prospects of President Biden’s U.S. Citizenship Act and reveals both durable patterns and new developments that could shape the chances for legislative breakthroughs.
Daniel J. Tichenor March 24, 2021
International Space Station with a background of Earth and the moon.
International Cooperation & Space Exploration
The space station is an outstanding model for international cooperation by the world's nations. Similarly, cooperation can advance many other areas of science and technology through shared expertise and costs, and the pursuit of complementary efforts.
George W.S. Abbey March 1, 2021