Research Library

Amid recent disputes on oil trade, "fractious Saudi-UAE relations are ... better understood as a return to the pre-2015 status quo than a unique diplomatic breach," write Jim Krane and Kristian Coates Ulrichsen.

You may have read that nonfungible tokens (NFTs) have introduced an extremely lucrative way to sell digital work, like art. Beyond the question "what's an NFT?" is how the sometimes-extraordinary proceeds are taxed. Center for Public Finance fellow Joyce Beebe explains in the Baker Institute Blog.

With the rise of the gig economy has come an increase in concerns about tax compliance. This blog post reviews two recent changes to tax reporting rules for the sharing economy sector — the comeback of Form 1099-NEC and a reduction in the reporting threshold of Form 1099-K — and their implications for tax administration and reporting.

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

The $1.9 trillion American Rescue Plan Act, which became law in mid-March, left out the mandate to increase the federal minimum wage to $15 per hour, but it did lead to an open policy discussion about current minimum wage standards. In a post for the Baker Institute Blog, public finance fellow Joyce Beebe considers some of the pros and cons of increasing the minimum wage and possible future developments.

In late January 2021, the stock price of GameStop skyrocketed, causing the online trading platform Robinhood to suspend sales of its stock. What happened, and what tax policies are being proposed as a result? Public finance fellow Joyce Beebe explains on the Baker Institute Blog.

With the rise of online trading and over 10 million new retail brokerage accounts added in 2020, are new traders ready for the associated capital gains tax rules? Public finance fellow Joyce Beebe explains some key tax considerations on the Baker Institute Blog: bit.ly/3vDeXfD

As the Budget Control Act nears expiry, it is important to reflect on its effectiveness — does the BCA provide a framework for curtailing unsustainable deficits and moving to a sustainable fiscal policy?  Read the authors' analysis at the Baker Institute Blog.

Scenes of insurrectionists rummaging through offices and computers in the Capitol highlight the urgent need for Congress to up its IT security game. The authors recommend steps to adopt modern IT management and cybersecurity processes that are already used throughout the federal government.

Our current economic situation is not permanent, and laws should not be altered based on the idea that domestic shutdown will last forever. However, we should remain flexible as our economy recovers.