Research Library

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.

In the wake of the collapse of Terra — a once-prosperous blockchain network that suffered one of the biggest falls in the history of cryptocurrency — the authors discuss recent government efforts to regulate digital assets.

The U.S. is facing an acute semiconductor shortage, exacerbated by pandemic-related disruptions to global supply chains, writes fellow Joyce Beebe. In this brief, she analyzes two federal proposals that seek to expand U.S. semiconductor manufacturing and weighs the pros and cons of including tax incentives in any final bill.

As iron ore, copper, and lithium producers, Brazil and Chile have a competitive advantage in the global energy transition. This brief outlines the countries' opportunities to profit from their exports while reducing their domestic consumption of fossil fuels.

The UK recently announced that it will pursue commercial arrangements with up to 20 individual U.S. states, beginning with Texas. In this brief, fellow David Gantz explores what these arrangements could achieve and the potential legal and constitutional constraints that may limit their reach.

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.

Following the withdrawal of U.S. troops from Afghanistan last summer, the world witnessed one of the largest and most rapid humanitarian evacuation missions in U.S. history. Since then, Afghan evacuees have faced numerous challenges in seeking resettlement in the United States.

The war in Ukraine could severely disrupt exports of Russian gas to Europe. Energy fellows Steven Miles and Gabriel Collins explain how existing LNG floating storage vessels can provide a concrete, rapidly implementable gas supply solution until longer-term infrastructure investments are in place.

The authors review the impact of the Paycheck Protection Program (PPP), a government initiative that allowed small businesses to apply for low-interest loans during the COVID-19 pandemic. While the PPP helped cover employment-related expenses and mitigated unemployment for some businesses, it remained inaccessible to others, they conclude.

Kelsey Norman examines the European and possible U.S. response to refugees fleeing Ukraine, noting the need to anticipate and plan for multiple pathways to medium- and long-term refugee protection in the event of a prolonged siege.