Research Library

Breathtaking AI advances necessitate a new suite of brain science-inspired policies to build brain capital.

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

As global energy markets continue their inexorable transition to a lower GHG future, sources of energy supply that are competitive, accessible, and environmentally favorable will thrive. This is exactly where U.S. natural gas can find its comparative advantage.

Convening war rooms, planning speedy bailouts and raising "house-on-fire" alarm bells: Those are a few of the ways the biggest banks and financial regulators are preparing for a potential default on U.S. debt.

This reports looks at the future potential of green hydrogen hubs in Chile, and how to decarbonize the economy while making use of the country's abundant renewable energy resources, wind and solar power.

As COVID-related government support programs are phasing out, fraudulent claims associated with employee retention assistance are on the rise. In this issue brief, public finance fellow Joyce Beebe explores how a lesser-known tax credit may be the source of a lot of potential fraud.

As more and more Texans switch from gas- to battery-powered vehicles, state policymakers are grappling with the implications of broader electric vehicle ownership. From infrastructure investments, roadway maintenance, and levying a new tax for EV owners, this discussion breaks down the key issues surrounding EVs and consider legislation policymakers in Texas may consider this session. 

Kuwait lags behind the other members of the Gulf Cooperation Council in its progress toward sustainable energy targets. Its pro-rentier democracy is slowing it down, writes visiting scholar Osamah Alsayegh.

Social media influencers can earn hundreds of thousands or even millions of dollars each year. But how do they get taxed? In this issue brief, public finance fellow Joyce Beebe explains what tax rules apply to influencers and how tax authorities can improve tax compliance.

The number of forcibly displaced people in the world has recently reached a record high: 89.3 million. Women and girls make up almost half of the world’s forcibly displaced populations, while lesbian, gay, bisexual, transgender, intersex, or queer (LGBTIQ+) persons are increasingly seeking refuge outside of their countries of origin.