Research Library

With the rise of the gig economy has come an increase in concerns about tax compliance. This blog post reviews two recent changes to tax reporting rules for the sharing economy sector — the comeback of Form 1099-NEC and a reduction in the reporting threshold of Form 1099-K — and their implications for tax administration and reporting.

This report explores Houston's substantial comparative advantage in finding and developing low-carbon solutions and creating opportunities to efficiently and effectively deploy the region’s vast resources to produce and deliver cleaner, greener fuels to the nation and the world.

Why have consumer credit scores gone up during the pandemic?  In this brief, public finance fellow Joyce Beebe discusses the disconnect between credit scores and other economic indicators, and the public policies behind the rising scores.

Nonresident fellow Todd Moss testified before the U.S. House Subcommittee on Africa, Global Health and Global Human Rights on the importance of defeating energy poverty in Africa and ensuring that African countries get fair treatment in climate policy.

A focus on Mexico's ethane supply could boost the country's much-needed economic rebound.

This brief examines the four economic pillars that are often credited with bolstering Mexico’s economy in 2019 and 2020 to determine how quickly the nation's economy will bounce back from the COVID-19 pandemic.

Fellow Katharine Neill Harris testified before the U.S. House Judiciary Committee on the failed war on drugs and solutions based on racial justice and harm reduction.

In this brief, public finance fellow Jorge Barro explains some of the long-term economic impacts of the COVID-19 pandemic and argues that policymakers can prepare for the impending macroeconomic shortfalls by maintaining a commitment to improving education, prioritizing immigration and resolving fiscal imbalances.

The author draws links between pandemics, the economy, nature and energy, showing that policies reducing the probability of future pandemics are a solid investment.

U.S. backing of key gas infrastructure projects in Central and Eastern Europe can foster deeper market liberalization, the authors write, and make European partners more resilient against Russian energy coercion.