Research Library

Donor-advised funds (DAFs) have experienced substantial growth in recent years, prompting debate about abuses of this tax-advantaged vehicle and what policies should be adopted to close loopholes. Fellow Joyce Beebe reviews the design of DAFs, common criticisms, recent policy developments, and opponents’ arguments against additional regulations.

Although the media often portrays migration at the U.S.-Mexico border as a “crisis,” experts Kelsey Norman and Ana Martín Gil argue that this depiction lacks nuance and sidesteps possible solutions. This report provides a more realistic view of the situation and offers key policy recommendations.

Houston Mayor John Whitmire just marked 100 days in office. Our latest episode of Baker Briefing features a conversation between Whitmire and fellow Edward M. Emmett on the city’s past and future, hosted in front of a live audience at Baker Hall on April 3, 2024.

The American food supply chain is at risk due to increased farmworker shortages. This new brief explains the issues and suggests policy options to meet the needs of, and for, these vital workers.

Experts in energy and economics explore how Texas can improve the reliability of electricity service in ERCOT, the state’s grid operator.

From an early age, children spend many hours interacting with screens: phones, tablets, and laptops. A new policy brief from the Child Health Policy Program explains the importance of unstructured free play for healthy child development and recommends four policy approaches to reduce screen time and ensure children’s well-being in the digital age.

In an attempt to regulate the cryptocurrency industry, the Infrastructure Bill of 2021 introduced new reporting responsibilities for digital asset brokers. Fellow Joyce Beebe explains why the Treasury’s proposed regulations have since sparked a fierce debate among industry experts about the scope and impact of the requirements.

With the election of ruling-party presidential candidate William Lai last January, Taiwan is set to continue its shift away from nuclear power. Experts discuss what this means for energy security, cross-strait relations, and the push for sovereignty.

These are tough days for Ukraine in its struggle against Russian aggression. Fellow Joe Barnes discusses the current state of U.S. and international support for Ukraine and an embattled conflict with no end in sight.