Research Library

This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.

The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.

In the current absence of direct negotiations, the Obama administration has an opportunity to reshape the Israeli-Palestinian negotiating framework, according to a report by the Conflict Resolution Program at Rice University’s Baker Institute for Public Policy. The report recommends that the administration continue to demonstrate strong U.S. support for the two-state model, test the willingness of the parties to compromise and adopt a more comprehensive approach to resolving the conflict with the support of the international community.