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.

By respecting, valuing, and nurturing the brain health of asylum seekers and refugees, we can build healthier, more resilient communities.

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.

The House recently passed the Tax Relief for American Families and Workers Act (TRAFWA) of 2024, which aims to provide tax relief to businesses and families with children in a fiscally responsible manner. But, as fellow John W. Diamond’s new commentary explains, if the bill succeeds, it would instead deliver more reckless tax giveaways while further delaying a real effort to deal with the consequences of poor fiscal policy.

Legislative action on the ballooning federal deficit is long overdue. Fellow John W. Diamond proposes a new nonpartisan fiscal commission to bypass congressional inaction on reform.

At least a dozen countries, including the U.S., have suspended funding to the United Nations agency that delivers aid to Palestinian refugees. The cuts fit a long-time pattern of the politicization of refugee aid, write Nicholas R. Micinski and Kelsey Norman.

The city of Houston’s budget is at a tipping point. For five consecutive years, the city outspent its revenues by $100–$200 million each year. With stop-gap options drying up, city officials must plot out a more sustainable plan for the longer term. How did Houston find itself in this budgetary bind, and where must city officials go from here? 

OPEC+ cuts — including additional voluntary cuts, most importantly by Saudi Arabia — look set to significantly tighten the oil market this year.

The 2024 Mexico Country Outlook report analyzes key policy issues ahead of Mexico’s June 2024 elections, from foreign investment and regulatory challenges to migration and public security.

How can lawmakers fix America’s crumbling child care system? Fellow Joyce Beebe reviews four popular policy proposals to expand child care and examines their potential benefits and pitfalls.