Research Library

Cryptocurrencies may remain volatile investments, but the blockchain technology that underlies them is here to stay — and it’s transforming the health tech and agricultural tech sectors. Research analyst Alexandra Bello outlines the benefits.

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.

This paper lays out one potential step-by-step path toward decarbonizing Saudi Arabia, imagining a sweeping restructuring of a fossil fuel-driven society and economy.

How durable is the Saudi-Russian relationship, and what are its implications for the longstanding energy-for-security arrangement between Saudi Arabia and the U.S.?

Blockchain technology is giving rise to a new global system that offers great promise for entrepreneurs and small businesses — but its potential will be stymied if government regulation hinders rather than embraces the transparency and democratization the technology offers, writes the author in this working paper.

Entrepreneurs contribute to job growth, innovation and economic resiliency. In this brief, public finance fellow Joyce Beebe reviews five tax benefits commonly used, and sometimes overlooked, by entrepreneurs.

Despite the frozen status of Israeli-Palestinian negotiations and the considerable obstacles to restart them, a U.S.-led effort could help to gradually forge a “Framework Agreement for an Israeli-Palestinian Permanent Peace.” This policy brief outlines the principles that such a framework might embody, with the essential objective of two states for two peoples.

Special purpose acquisition companies (SPACs) have experienced a massive surge in popularity over the last year. How do SPACs work, and what are some of the tax implications that investors may overlook? Public finance fellow Joyce Beebe explains on the Baker Institute Blog: https://bit.ly/3t5eMH8