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.
Although the media often portrays migration at the U.S.-Mexico border as a “crisis,” experts Kelsey Norman and Ana Martín Gil argue that this depiction lacks nuance and sidesteps possible solutions. This report provides a more realistic view of the situation and offers key policy recommendations.
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.
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.
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.
America is facing a serious labor shortage. Expanding the TN visa — a pivotal pathway for Canadian and Mexican professionals originally created through NAFTA — can help the country close its growing workforce gaps, writes Tony Payan, director of the Center for the U.S. and Mexico.
Baker Institute experts examine the implications of the Alabama Supreme Court's recent ruling that frozen embryos can be considered children under state law. Listen as they explore both the science of human embryo research and the impacts on access to reproductive health care in the United States.
Kirstin R.W. Matthews, McClain Sampson, Edward M. EmmettFebruary 28, 2024
A recent Supreme Court tax case about the constitutionality of the Mandatory Repatriation Tax (MRT) may have impacts far beyond the federal income tax regime. As we await the court’s final decision, fellow Joyce Beebe outlines the arguments and explains the possible wide-ranging implications of Moore v. United States.
