Research Library

This brief reviews the factors that distinguish a “hobby” from a “business” in the eyes of the IRS as well as associated requirements, common misapplications of regulations and the factors that go into a determination between the two.

Entrepreneurs contribute to job growth, innovation and economic resiliency. In this brief, public finance fellow Joyce Beebe reviews five tax benefits commonly used, and sometimes overlooked, by entrepreneurs.

Millions of undocumented immigrants have lived in the U.S. for decades and become part of America's fabric. This brief makes the case for prioritizing their legalization — and shows how it can be done.

The author examines how Ennahdha’s new recruitment processes will likely affect the party's identity, member loyalty and activist base.

Cultural myths — and by extension, the suppositions they inspire — have played a major role in shaping Venezuela's relationship with and management of oil resources throughout much of the last 100 years, writes nonresident fellow Luis Pacheco. To achieve sustainable economic and social development, Venezuela must move beyond such beliefs and establish a new approach that is more attuned to current times.

Is President Trump's April 2017 executive order calling for a review of the H-1B visa program bad news for foreign workers?

Many contemporary medical ethicists dismiss the centuries-old Hippocratic Oath as outdated because of the enormous scientific, social, economic, and political changes since Hippocrates' time. Health policy scholar Hagop Kantarjian makes a case for its relevance.