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.

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.

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.

President Biden’s announcement that the U.S. is preparing to open a maritime corridor to Gaza highlights a deteriorating relationship with Israeli Prime Minister Benjamin Netanyahu and attempts to address voter concerns ahead of the November election.

Mark Finley explains the cost-benefit analysis behind the Saudi government's recent move to pause plans to increase spare oil production capacity — and why spare capacity still equates to power in the oil market.

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.

Armed conflicts in the Middle East and Europe and a strained relationship with China mean that U.S. foreign policy is currently operating in crisis mode. Fellow Joe Barnes discusses the many challenges we face and how multiple issues are contributing to this perfect storm.