This brief reviews the factors that distinguish a “hobby” from a “business” in the eyes of the IRS as well as associated requirements, common misapplications of regulations and the factors that go into a determination between the two.
Europe’s reliance on fuel-switching and demand-rationing — and its need for new natural gas supply sources — will persist through this winter into next year. Using a newly developed interactive dashboard, Center for Energy Studies experts analyze possible winter scenarios using Germany as a case study.
Kenneth B. Medlock III, Anna B. Mikulska, Luke (Leelook) MinDecember 7, 2022
An increasing number of states have begun to contemplate state-administered individual retirement account programs. How do these differ from employer-sponsored plans? And would they be able to provide workers with meaningful retirement savings? Public finance fellow Joyce Beebe explains.
Expanding current non-immigrant work permit categories through minimal adjustments is a way to move forward on immigration reform — one that recognizes the undocumented community for its valuable contributions, writes expert Catherine Glazer in a new policy brief for the Center for the United States and Mexico.
Protests in Iran following the death of Mahsa Amini show no signs of abating. Fellow Kelsey Norman explores the origin of women’s discontent in Iran and offers an analysis of how the protests may ultimately play out.
Who is benefiting from Europe's skyrocketing natural gas prices? "Middle men” companies who buy natural gas or LNG in the U.S and sell LNG in Europe are receiving the windfall, write fellows Steven Miles and Anna Mikulska.
Mexican President Andrés Manuel López Obrador’s 2018 educational counter-reform could be hurting Mexico’s future productivity and economic growth, writes expert Jesús Antonio López Cabrera in a new policy brief.
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.
Kushal T. Kadakia, Anaeze C. Offodile IIOctober 17, 2022