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.
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.
By respecting, valuing, and nurturing the brain health of asylum seekers and refugees, we can build healthier, more resilient communities.
Elena Stotts-Lee, William Hynes, Rym Ayadi, Luz Maria Garcini, Fadi Maalouf, Augustin Ibanez, Mohamed Salama, Rachel A. Meidl, Harris A. EyreMarch 21, 2024
Can urban design impact our brain health? This issue brief explores how cities can be redesigned to improve our mental well-being and promote healthy aging.
A recent Supreme Court tax case about the constitutionality of the Mandatory Repatriation Tax (MRT) may have impacts far beyond the federal income tax regime. As we await the court’s final decision, fellow Joyce Beebe outlines the arguments and explains the possible wide-ranging implications of Moore v. United States.
Is the electric grid ready for the era of decarbonization? Nonresident scholar Julie A. Cohn explains why new inverter technology could prove vital for preventing outages and grid instability.