Research Library

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.

The authors explain why $100 billion allocated by the CARES act to compensate health care providers for unreimbursed expenses and lost revenue from may be woefully inadequate.

Despite a revised institutional approach to fighting corruption, Mexico continues to face issues related to systemic corruption in the public and private arenas, writes nonresident scholar Stephen D. Morris.

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.

The authors explore the history of the resource curse and provide summarize the working paper series titled “The Role of Foreign Direct Investment in Resource-Rich Regions.”

Fellow Joyce Beebe evaluates a provision of the newly passed SECURE Act, which offers an option for penalty-free withdrawal from IRAs and 401(k)s for new parents. She also discusses Congress’s recent decision to grant 2.1 million federal workers up to 12 weeks paid parental leave. Baker Institute Blog: http://bit.ly/2RZIIUJ

This article reviews certain elements of employee retirement plans and their tax implications, as well as the often-overlooked component of employer matching. Read more on the Baker Institute Blog: http://bit.ly/36T9sft

Mexico’s 2013 energy reform, which opened its hydrocarbon and electricity industries to private investors, increased the autonomy and independence of its regulatory commissions. However, recent decisions by President Andrés Manuel López Obrador now threaten these institutions, writes nonresident scholar Miriam Grunstein.

The authors examine the investments, trade-offs and broad policy changes necessary to reimagine the U.S. health care delivery system.