Research Library

Donor-advised funds (DAFs) have experienced substantial growth in recent years, prompting debate about abuses of this tax-advantaged vehicle and what policies should be adopted to close loopholes. Fellow Joyce Beebe reviews the design of DAFs, common criticisms, recent policy developments, and opponents’ arguments against additional regulations.

Under President Andrés Manuel López Obrador, Mexico is squandering a once-in-a-generation opportunity to encourage significant new foreign investment. His successor will need to reverse course, writes David A. Gantz, the Will Clayton Fellow in Trade and International Economics.

This report examines how and why corporations buy back shares and whether an excise tax on share buybacks is efficient.

This paper lays out one potential step-by-step path toward decarbonizing Saudi Arabia, imagining a sweeping restructuring of a fossil fuel-driven society and economy.

Blockchain technology is giving rise to a new global system that offers great promise for entrepreneurs and small businesses — but its potential will be stymied if government regulation hinders rather than embraces the transparency and democratization the technology offers, writes the author in this working paper.

Special purpose acquisition companies (SPACs) have experienced a massive surge in popularity over the last year. How do SPACs work, and what are some of the tax implications that investors may overlook? Public finance fellow Joyce Beebe explains on the Baker Institute Blog: https://bit.ly/3t5eMH8

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.

International and domestic oil and gas markets and prices are under heavy pressure from COVID-19 impacts and the Russian-Saudi Arabia oil market battle. With, all eyes are on U.S. domestic producers, especially those occupying the shale patch, Michelle Michot Foss, fellow in energy and minerals, provides some important considerations for the U.S. oil and gas industry. Forbes Blog: http://bit.ly/2WqVEqt

In the eighth installment of a series on the United States-Mexico-Canada Agreement (USMCA), author David Gantz analyzes the trade agreement's provisions on intellectual property, services and digital trade.