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
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.
In a review of 10 years of data, fellows Shao-Chee Sim and Elena Marks show how the Affordable Care Act’s marketplace has drastically reduced the number of uninsured Texans and urge policymakers to find ways to maximize its impact so that affordable health coverage is accessible to all.
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.
As COVID-related government support programs are phasing out, fraudulent claims associated with employee retention assistance are on the rise. In this issue brief, public finance fellow Joyce Beebe explores how a lesser-known tax credit may be the source of a lot of potential fraud.
The Biden administration’s new industrial policy initiatives aim to help the U.S. compete with China, battle climate change and provide middle class jobs. Will these policies work or fade away like previous efforts?