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.
Attempts to undermine church-state separation in Texas reached a crescendo in 2023, writes nonresident scholar David R. Brockman. In this paper, he explores how three high-profile bills introduced during the state’s 88th legislative session threatened to tear down the wall between church and state.
From an early age, children spend many hours interacting with screens: phones, tablets, and laptops. A new policy brief from the Child Health Policy Program explains the importance of unstructured free play for healthy child development and recommends four policy approaches to reduce screen time and ensure children’s well-being in the digital age.
Ann Lê, Katarina Reyes, Ethan T. Hunt, Christopher F. Kulesza, Zoabe HafeezApril 5, 2024
In an attempt to regulate the cryptocurrency industry, the Infrastructure Bill of 2021 introduced new reporting responsibilities for digital asset brokers. Fellow Joyce Beebe explains why the Treasury’s proposed regulations have since sparked a fierce debate among industry experts about the scope and impact of the requirements.
What's behind the rise of U.S. manufacturers “nearshoring” to Mexico? In this report, fellow David A. Gantz explores the historical drivers fueling this trend and the reasons why Mexico may struggle to attract foreign investment in the near future.
Seventy years after Mexican women gained the right to vote, two women are running for the presidency in 2024. Concerted legislative reform has built on women’s suffrage — aiming to achieve equal representation for women — but there is more work to be done.
Environmental, social, and governance (ESG) evaluations impact firms' market value, but inconsistencies and uncertainties in these assessments suggest that following past practice may not be the best way forward. The future lies in a more focused version of ESG principles, one that resembles environmental risk management.
While many countries are reluctant to accept and integrate refugees, Mexico and Brazil have established effective ways to welcome and absorb refugees through relocation programs. In her new brief, nonresident scholar Elizabeth Ferris outlines how these initiatives promote a win-win scenario by finding solutions that not only enhance refugee protection and well-being but also cater to domestic labor needs.
Can urban design impact our brain health? This issue brief explores how cities can be redesigned to improve our mental well-being and promote healthy aging.
It may pay to shop around for health care. New legislation requiring transparency in health insurance coverage allows price comparisons between hospitals, across hospital systems, and with different insurers. In a new issue brief, Vivian Ho and co-author Evelyn Li compare quality and analyze pricing data from Houston area hospitals.