Research Library

Blockchain technology is giving rise to a new global system that offers great promise for entrepreneurs and small businesses — but its potential will be stymied if government regulation hinders rather than embraces the transparency and democratization the technology offers, writes the author in this working paper.

Entrepreneurs contribute to job growth, innovation and economic resiliency. In this brief, public finance fellow Joyce Beebe reviews five tax benefits commonly used, and sometimes overlooked, by entrepreneurs.

The authors review the impact of the Paycheck Protection Program (PPP), a government initiative that allowed small businesses to apply for low-interest loans during the COVID-19 pandemic. While the PPP helped cover employment-related expenses and mitigated unemployment for some businesses, it remained inaccessible to others, they conclude.

The authors show how new immigration policies can help maintain a strong economy as a growing number of older Americans leave the workforce.

Introduction

The major drivers of Mexico’s outlook in 2022 will be 1) growing political polarization and social conflict…

The authors take a realistic look at what's needed for the global energy transition to succeed and warn that moving away from fossil fuels too quickly could backfire — stranding climate progress in the so-called “valley of death.”

As China’s power reaches its peak over the next decade, President Xi Jinping may make a bold move against Taiwan. To protect American interests and the rules-based order, the authors argue that the United States and its allies should immediately mobilize resources to deter Chinese aggression.

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.

The authors examine the impact of the transition to low-carbon energy on Texas K-12 education funding.

In this working paper, the author examines the economic effects of enacting a proposal by the Biden administration to tax long term capital gains at ordinary income tax rates for those with taxable income above $1 million and tax unrealized gains at the time of death for single (joint) filers with more than $1 million ($2 million) in unrealized gains. A similar version of the report was prepared with the financial support of the Center for Freedom and Prosperity Foundation.