Research Library

The number of “married but filing separately” tax returns is on the rise in the U.S., but is it always the right decision for couples? This issue brief by public finance fellow Joyce Beebe can help married couples make the right decision.

The issue brief explores Mexico’s financial inclusion as an obstacle for development, based on an index developed by the author, expert Jesús Antonio López Cabrera.

Recent money laundering cases in Texas have left behind a trove of documents that open a window into the methods used by Mexican kleptocrats. They also reveal what the U.S. can do to strengthen its financial system against such illicit activities.

This brief reviews federal and Texas specific policies and regulation to support the integration of non-medical services into health care payment systems.

Despite the many potential challenges — including difficulties conserving water, using clean energy and dealing with the López Obrador administration — Tesla will most likely move forward with the construction of a “gigafactory" in Mexico. In this issue brief, fellow David Gantz explains why the benefits outweigh the risks.

As COVID-related government support programs are phasing out, fraudulent claims associated with employee retention assistance are on the rise. In this issue brief, public finance fellow Joyce Beebe explores how a lesser-known tax credit may be the source of a lot of potential fraud.

The Biden administration’s new industrial policy initiatives aim to help the U.S. compete with China, battle climate change and provide middle class jobs. Will these policies work or fade away like previous efforts?

The crypto industry saw major losses in 2022, but U.S. regulators are still working to crack down on the underreporting of digital assets.

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.

Driven by the USMCA trade agreement and seeking to reduce supply chain disruptions, Chinese companies are setting up shop in Mexico, closer to major U.S. markets. In this issue brief, fellow David Gantz explains the pressures behind this investment and the likely impacts on the North American economy.