Research Library

Public finance fellow Joyce Beebe reviews the changing definition of employment, specifically looking at the current policy measures for providing benefits and protections to workers in the sharing economy. She also discusses concerns regarding workplace automation.

The Covid-19 pandemic created unprecedented challenges for resettled refugees in the U.S. and exposed underlying vulnerabilities that particularly impact refugee women and children, as well as the organizations that work to support them. The authors examine the difficulties facing refugees in the U.S. and offer policy recommendations that may help them.

This report traces the winding road of Mexico’s renewable energy policies and their uncertain future.

Energy fellow Michelle Michot Foss interviews Bernard Duroc-Danner, the former CEO of EVI, Grant Prideco & Weatherford, to explore the strategic shifts for businesses in the oilfield services (OFS) industry and to address how the OFS industry must restructure itself.

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.

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

This author examines the main characteristics of Mexican immigrant-owned small and medium-sized businesses established in the United States, and the opportunities and challenges they face.

Fellow Jorge Barro studies U.S. capital markets to provide a long-term outlook on the macroeconomic consequences of unbalanced debt growth.

This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.

The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.