Research Library

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

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.

The Russia-Ukraine war may have strengthened the NATO alliance. But it also raises critical questions about Europe’s security architecture and U.S. policy toward China.

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.

Nonresident scholar Richard Kilroy explores how Mexican President Andrés Manuel López Obrador’s decision to move the Guardia Nacional — an institution created to protect public safety — under the control of Mexico’s military could have dire consequences for civil-military relations and U.S.-Mexico security relations.

The crypto industry saw major losses in 2022, but U.S. regulators are still working to crack down on the underreporting of digital assets.

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.

President Joe Biden's new border rule will route many asylum seekers to Mexico — where migrants face abuses and a growing asylum case backlog. Kelsey Norman and Ana Martín Gil explain why Mexico isn't a "safe third country" for asylum seekers.

If implemented, the Handle with Care program could provide a significant opportunity to help students facing trauma, write scholar Christopher Kulesza and co-author Abigail Levine. Their new policy brief urges Texas legislators to enact the program statewide.