Over the last three years, the U.S. has experienced several significant pandemic-driven economic rollercoasters. In response, consumer behaviors have certainly shifted, writes public finance fellow Joyce Beebe. She explores the latest consumer trends in this issue brief.
A number of states are moving toward accepting bitcoin and other cryptocurrencies for tax payments, writes public finance fellow Joyce Beebe. She explores the challenges this may bring and why a sizable number of states are racing to be viewed as crypto-friendly.
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.
An increasing number of states have begun to contemplate state-administered individual retirement account programs. How do these differ from employer-sponsored plans? And would they be able to provide workers with meaningful retirement savings? Public finance fellow Joyce Beebe explains.
Information and cyber action have been important but ancillary components of the Ukraine war since its outbreak on February 24, 2022. We offer a set of observations:
Christopher Bronk, Gabriel Collins, Dan WallachSeptember 6, 2022
In the wake of the collapse of Terra — a once-prosperous blockchain network that suffered one of the biggest falls in the history of cryptocurrency — the authors discuss recent government efforts to regulate digital assets.
Alexander Hernández Romanowski, Helen BrantleyJuly 22, 2022
The U.S. is facing an acute semiconductor shortage, exacerbated by pandemic-related disruptions to global supply chains, writes fellow Joyce Beebe. In this brief, she analyzes two federal proposals that seek to expand U.S. semiconductor manufacturing and weighs the pros and cons of including tax incentives in any final bill.
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.