Research Library

The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.

Fellow Joyce Beebe examines recent policies and proposals that aim to simplify the federal student loan process.

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.

Why do unaccompanied minors flee their home countries and what happens when they reach Mexico or the United States?  This report provides an overview of the perilous journey and the reality of detention centers, concluding that a child-centric approach in both countries should address the needs of these children.

This report analyzes the comparable transactions method for valuing groundwater, which involves examining transactions for groundwater purchases or sales to gather pricing information, and explores how this method can be applied to groundwater valuations in Texas.

State "right to try" laws can give terminally ill patients early access to experimental drugs and medical devices — but they arguably make safety and efficacy secondary to speedy access.

Stem cells from umbilical cord blood (CB) can be used to treat over 80 different diseases, including many types of leukemia, lymphoma and inherited immune system disorders. Extensive storage facilities in the United States and around the world collect, test and freeze CB for later use in medical procedures. However, the divide between two different banking models — public versus private — presents policy challenges. This policy report examines the difference between public and private cord blood banks and offers recommendations for US policymakers to improve cord blood banking and ensure high quality standards.

Despite the fact that the political and social stagnation across the Middle East and North Africa region in the past few decades has led to deteriorating levels of women’s overall participation in the political process, since the Arab Awakening, women across the region are demanding greater roles in the political arena and defying decades of marginalization in the decision-making process. Nonetheless, numerous institutional, cultural and structural obstacles must be directly addressed and remedied to give women in the region the opportunity to participate actively and equitably in the political sphere. This policy report focuses on Jordan, one of the region’s leading models for women’s political representation.

A policy report by Aynne Kokas, Baker Institute fellow in Chinese media, that recommends steps to further open media markets in China.