Research Library

When illegal workers use false documents to get a job in the U.S., their employers may complete the paperwork by deducting Social Security, federal, state and Medicare taxes from each paycheck. As of 2010, illegal workers have contributed $12 billion to the Social Security system alone. Such workers face poverty in old age, as they are barred from collecting retirement benefits because of their immigration status, and they have not accrued a pension in their home country.

Fellow Joyce Beebe summarizes the evolution of the marriage penalty in the U.S. tax system, its magnitude and impact on couples’ work and marital decisions, and how the Tax Cuts and Jobs Act of 2017 changes the marriage penalty for different income and age groups.

Center for Energy Studies senior director Ken Medlock provided an overview of trends in electricity generation by source — from coal and natural gas to wind, solar and biomass — and the role of infrastructure during testimony before the U.S. Senate’s Committee on Energy and Natural Resources on March 5.  Download the PDFs below to read his written testimony and the questions for the record submitted to Medlock, as well as his answers.

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

Measuring the costs of corruption around the world is challenging due to varying definitions of corruption, the invisibility of many corrupt acts, and the subjectivity of perceptions. In this research paper, postdoctoral research fellow Jose I. Rodriguez-Sanchez explores the difficulties of measuring corruption in Mexico.

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.

McNair Center director Edward J. Egan discusses venture capital in testimony to House Small Business and Economic Development Committee.

Rising health care costs and generational attitudes toward convenience and the ability to personalize life choices are driving a trend toward greater individual responsibility over the use of health care services.