Research Library

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

The authors examine recent trends in vaping, research on its effectiveness for smoking cessation, the role of industry marketing and policy responses to increased use.

Using a framework based on vulnerability, risk and offsets provides valuable insights for evaluating the security of an energy system in transition, writes energy fellow Mark Finley.

This report, produced in collaboration with the University of Houston's Hobby School of Public Affairs, analyzes findings of a survey on Houstonians’ views on the candidates in the Houston mayoral race: http://bit.ly/2PavYL9.

Soda taxes have been proposed to help curb consumption and improve health outcomes. Fellow Joyce Beebe reviews recent attempts at taxing these beverages and provides practical policy solutions.

Given the growing problems associated with plastics, what policy approaches are best equipped to manage global plastic pollution? Policies invoking a modified version of the precautionary principle might be a useful approach, writes energy fellow Rachel A. Meidl.

How should cloud computing be taxed? Fellow Joyce Beebe discusses how services like Dropbox and Gmail have both transformed daily life and complicated the taxation landscape. Baker Institute blog: https://bit.ly/2HqRgQ8

Digital products are becoming increasingly widespread in the U.S., which is prompting state authorities to assess the taxability of these products. In this report, fellow Joyce Beebe reviews the current landscape and possible future developments in the taxation of digital products.

Policymakers have only begun to take steps to manage the tax-related issues arising from the sharing economy, not to mention the social, commercial and legal challenges it has generated. Baker Institute Blog: https://bit.ly/2O0VOlN

The author examines the provision of business public services and different forms of business taxation used to finance such services.