Research Library

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.

The second of two issue brief reviewing the impacts of AI on tax research, tax compliance, and tax policy making.

The first of two issue briefs reviewing the impacts of AI on tax research, tax compliance, and tax policymaking.

The U.S. has taken major legislative steps through the Infrastructure Investment and Jobs Act, CHIPS Act and Inflation Reduction Act to advance clean energy technologies and bolster national energy security. But for these measures to bear full fruit, policymakers will need to address critical infrastructure barriers, writes the Center for Energy Studies' Kenneth B. Medlock III.

The number of “married but filing separately” tax returns is on the rise in the U.S., but is it always the right decision for couples? This issue brief by public finance fellow Joyce Beebe can help married couples make the right decision.

The number of migrants crossing the U.S.-Mexico border far exceeds the immigration system’s capacity, and the flow is not stopping. In this brief, visiting scholar Katia Adimora talks to experts in the field about what the real issues are and how best to solve them.

With the 2023 debt-ceiling negotiations under way, a new issue brief from John Diamond, director of the Center for Public Finance, and Autumn Engebretson looks at the effectiveness of the Budget Control Act 2011, enacted in response to the 2011 debt-ceiling crisis. Did it in fact control the budget? And could similar legislation work now?

A pledge to boost regional competitiveness is a welcome outcome of last month's North American Leaders’ Summit. But the region’s policymakers should remember the lessons of the past as they work to do so, writes fellow David A. Gantz.

In this issue brief, public finance fellow Jorge Barro finds that lower state income taxation is associated with higher net taxpayer migration. Further, Barro explains that since the passage of the 2017 tax reform, taxpayers and earnings potential have both migrated to lower-taxing states at a faster rate.