Research Library

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.

With center-right President Emmanuel Macron facing off against extreme-right Marine Le Pen, what’s in store for the French presidential election next April? In a new brief, Baker Institute faculty scholar Julie Fette and William Tsai, Rice '24, examine the polls, platforms and possibilities.

In this brief, public finance fellow Jorge Barro explains some of the long-term economic impacts of the COVID-19 pandemic and argues that policymakers can prepare for the impending macroeconomic shortfalls by maintaining a commitment to improving education, prioritizing immigration and resolving fiscal imbalances.

Public finance fellow Joyce Beebe reviews the changing definition of employment, specifically looking at the current policy measures for providing benefits and protections to workers in the sharing economy. She also discusses concerns regarding workplace automation.

Public finance fellow Joyce Beebe discusses the tax policy considerations of an increasingly mobile workforce, including state tax and regulatory issues, reimbursement for home office expenses and workplace benefits.

Public finance fellow Joyce Beebe discusses current guidance and open questions related to virtual currency tax reporting and potential approaches to improve virtual currency-related income tax compliance.

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

By Alanoud Al Sharekh, Ph.D., University of London Kuwait’s economy has been stagnant over the past decade due to political instability, fluctuating oil prices, and endemic corruption. To combat this situation, Kuwait has attempted to develop a robust business sector through fundamental policy shifts away from monopolies and toward the creation of small- and medium-sized enterprises (SMEs). Alanoud Al Sharekh explores Kuwaiti SME development in an issue brief and a longer research paper, which are part of 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.

Procedural reforms can further advance the development of start-ups in Bahrain, writes the author in this evaluation of the country’s entrepreneurship ecosystem.

Fellow Joyce Beebe examines the U.S. Supreme Court’s June 2018 ruling that opens the door for states to collect sales taxes from remote sellers that do not have a physical presence in the state.