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.

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.

Fellows Joyce Beebe and Edward M. Emmett discuss the child care shortage in the U.S. and evaluate a variety of policy solutions.

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.

How can lawmakers fix America’s crumbling child care system? Fellow Joyce Beebe reviews four popular policy proposals to expand child care and examines their potential benefits and pitfalls.

Baker Institute Rice faculty scholar Luz M. Garcini and co-authors analyze existing research on the compounded stressors and health risks faced by undocumented Latino older adults in the United States. Using a Social Determinants of Health (SDOH) lens, they examine the environments, conditions, and social structures that influence health risks, and provide policy and advocacy recommendations to address the issues.

The second of two issue brief reviewing the impacts of AI on tax research, tax compliance, and tax policy making.

The first of two issue briefs reviewing the impacts of AI on tax research, tax compliance, and tax policymaking.

The number of “married but filing separately” tax returns is on the rise in the U.S., but is it always the right decision for couples? This issue brief by public finance fellow Joyce Beebe can help married couples make the right decision.