Research Library

By respecting, valuing, and nurturing the brain health of asylum seekers and refugees, we can build healthier, more resilient communities.

Supply chains: what are the alternatives if climate change restrictions on transiting the Panama Canal become a regular occurrence?

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.

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.

With the 2023 debt-ceiling negotiations under way, a new issue brief from John Diamond, director of the Center for Public Finance, and Autumn Engebretson looks at the effectiveness of the Budget Control Act 2011, enacted in response to the 2011 debt-ceiling crisis. Did it in fact control the budget? And could similar legislation work now?

A pledge to boost regional competitiveness is a welcome outcome of last month's North American Leaders’ Summit. But the region’s policymakers should remember the lessons of the past as they work to do so, writes fellow David A. Gantz.

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.

Fellow Joyce Beebe explores the tax scams featured on the IRS' "Dirty Dozen" list in this two-part brief series.

Vaccination policies are a cornerstone of public health, but anti-vaccine activists have been adamantly pushing for legislation that would weaken and dismantle the public health infrastructure, the authors write. In this issue brief, they examine vaccine policy challenges leading up to and during the COVID-19 pandemic, as well as the future of vaccine legislation in Texas and the United States.

Public finance fellow Joyce Beebe discusses the tax policy considerations of an increasingly mobile workforce, including state tax and regulatory issues, reimbursement for home office expenses and workplace benefits.