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.

Electronic waste is surging globally, presenting growing threats to the environment and human health. Rachel A. Meidl explains how coordinated action can help us move to a sustainable, circular economy of electronics.

Texas has long been an economic leader, but the state lags critically in a major area: health. A new report by M.D. candidate Kushal T. Kadakia and nonresident scholar Anaeze C. Offodile II offers a road map for improving Texas’ health rankings by 10 spots in 10 years.

Fellow Joyce Beebe explores the tax scams featured on the IRS' "Dirty Dozen" list in this two-part brief series.

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.

A new source of revenue — taxes on digital advertising — is gaining momentum at the state level. This brief reviews the case for and against digital ad taxes, and trends to look out for as developments unfold.

Fellow Joyce Beebe analyzes the evolving landscape of crowdfunding and considers the tax treatment of funds generated through platforms like GoFundMe and Kickstarter.

The recently passed Setting Every Community Up for Retirement Enhancement (SECURE) Act offers several welcome updates to retirement saving rules but has also been widely criticized for limiting the “stretch IRA” strategy. Read more on the Baker Institute Blog: http://bit.ly/36ut6Ol

The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.