Research Library

Progress on the UN’s sustainable development goals — aimed at achieving peace and prosperity for all people and the planet — has been slow. However, fellow Harris A. Eyre and his co-authors explain how applying a brain capital framework could change the trajectory.

Social media influencers can earn hundreds of thousands or even millions of dollars each year. But how do they get taxed? In this issue brief, public finance fellow Joyce Beebe explains what tax rules apply to influencers and how tax authorities can improve tax compliance.

This paper lays out one potential step-by-step path toward decarbonizing Saudi Arabia, imagining a sweeping restructuring of a fossil fuel-driven society and economy.

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.

With the rise of the gig economy has come an increase in concerns about tax compliance. This blog post reviews two recent changes to tax reporting rules for the sharing economy sector — the comeback of Form 1099-NEC and a reduction in the reporting threshold of Form 1099-K — and their implications for tax administration and reporting.

If the global economy is to recover after the pandemic, the United States must reestablish mutually beneficial economic relations with China. But the new administration should be careful to resist unrestrained Chinese "soft power" influence on our education, research and creative industries.

The unemployment insurance (UI) system is facing a perfect storm of problems: the pandemic has led to a surge in jobless claims, which is severely straining state UI trusts that weren't fully prepared for a recession. This report reviews the UI system and potential measures to mitigate challenges current downturn.

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.

Public finance fellow Joyce Beebe explores provisions of the CARES act, Congress' third Covid-19 relief package, that benefit newly minted college graduates. https://bit.ly/3aan8DX

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.