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.

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

This paper tracks a change in the direction of Mexico’s energy policy under President Andrés Manuel López Obrador — a change that inhibits private investment while attempting to restore Pemex’s oil monopoly.

As U.S. obesity rates continue to climb, policymakers debate whether federal food assistance funds should be used to buy candy and soda. The author examines both sides of the issue.

The authors examine the investments, trade-offs and broad policy changes necessary to reimagine the U.S. health care delivery system.

Fellow Jorge Barro studies U.S. capital markets to provide a long-term outlook on the macroeconomic consequences of unbalanced debt growth.

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.

In the near term, a ban on shale development in Mexico will have little impact since factors like limited infrastructure and access to water would likely stall progress in any case, the authors conclude. In the long-run, a ban may adversely affect efforts to diversify Mexico’s gas supply.

For the first time in modern history, a confluence of events has given Mexico a real chance to combat systemic government corruption, the author writes.

To reduce future flood damage, Houston needs a plan that features a strong vision focused on living with flooding, excellent information on flooding risks and safety concerns, and action on protecting residents' lives and livelihoods, Rice faculty scholar Jim Blackburn writes in an issue brief.