Research Library

Public finance fellow Joyce Beebe discusses current guidance and open questions related to virtual currency tax reporting and potential approaches to improve virtual currency-related income tax compliance.

Legislation regulating commercial transport by ship is impeding economic development and growth, the authors write. Read the post on the Baker Institute Blog.  This post originally appeared in the Forbes blog on April 9, 2020.

"In a changing competitive environment, which the recent events affecting the global oil market clearly represent, a greater focus on ensuring and maintaining fair and open competition is critical to the long-term health of the market," said the authors in a written statement to the Texas Railroad Commission.

Energy fellow Rachel A. Meidl describes how to ensure energy infrastructure resilience when dealing with catastrophic weather events like hurricanes.

Understanding the strategic and tactical considerations of Saudi Arabia will be the key factor for the success of U.S. policy in the wake of the oil price crash and Covid-19 outbreak.

Despite the Trump administration sentiment that the U.S. partner with Saudi Arabia in a joint oil alliance, such an approach is unlikely to be successful, write energy fellows Jim Krane and Mark Finley. Forbes blog: https://bit.ly/2WUa6rb

The populist government under President Andrés Manuel López Obrador has largely discounted the threat of COVID-19,  and the true extent of the outbreak Mexico may not yet be known. If conditions significantly change for the worse, the president faces not only a public health crisis but also the possible undoing of the country's populist experiment.

Fellow David A. Gantz discusses several provisions of the North American Free Trade Agreement that have been carried over to the United States-Mexico-Canada Agreement (USMCA) including regulations for government procurement, trade remedies, temporary entry for business visitors, and general exceptions or limitations on the application of the trade agreement. DOI: https://doi.org/10.25613/334z-tp66

Fellow Joyce Beebe analyzes the evolving landscape of crowdfunding and considers the tax treatment of funds generated through platforms like GoFundMe and Kickstarter.

The authors examine recent trends in vaping, research on its effectiveness for smoking cessation, the role of industry marketing and policy responses to increased use.