Research Library

The authors assert that the time is ripe for the United States and Europe to take the lead on shepherding a systems-level change in the recycling market, strengthened by government regulation and legislation. They examine the economic, social, and environmental impacts of mismanaged waste and argue that the Covid-19 pandemic could serve as a catalyst for action toward a global, circular economy.

Public finance fellow Joyce Beebe examines a new approach that states have been exploring to secure additional revenue during the Covid-19 pandemic — imposing excise taxes on sports betting and daily fantasy sports. Baker Institute Blog: https://bit.ly/3jNT85Z

With the recent passing of the Paycheck Protection Program Flexibility Act, program recipients need to be aware of tax and financial reporting-related compliance issues. Public finance fellow Joyce Beebe discusses three such issues in a new post on the Baker Institute Blog: https://bit.ly/2Yg2aQk

Given the advantages of an LLC and frequent advice to form one, the authors explore the reasons for the low adoption of the LLC form of business by entrepreneurs and ways to increase its use.

This policy report explains how specific tools of economic statecraft can be applied to reduce risks caused by dependence on People’s Republic of China-dominated supply chains for critical goods. It offers foundational building blocks for the formulation and implementation of a larger strategy to reduce American vulnerabilities to China.

Public finance fellow Joyce Beebe discusses current guidance and open questions related to virtual currency tax reporting and potential approaches to improve virtual currency-related income tax compliance.

Understanding the strategic and tactical considerations of Saudi Arabia will be the key factor for the success of U.S. policy in the wake of the oil price crash and Covid-19 outbreak.

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

The authors examine recent trends in vaping, research on its effectiveness for smoking cessation, the role of industry marketing and policy responses to increased use.

To avoid the resource curse, nonresident fellow Todd Moss proposes a direct cash dividend to drive macroeconomic benefit, alleviate poverty and create incentives that drive demand for transparency and sound management. This working paper is part of a series titled “The Role of Foreign Direct Investment in Resource-Rich Regions.”