Policy Library

The federal individual income tax is structured so that the poor owe little or no income tax. In addition, the federal individual income tax (hereinafter referred to simply as the income tax code or i...

This report provides an overview of the tax treatment and economics of net operating losses (NOLs). How losses are treated for tax purposes can have important implications for capital investment becau...

Commercial real estate (CRE) refers to a broad range of properties, including office buildings, hotels, retail storefronts, restaurants, hospitals, stadiums, schools, and apartments. The market for CR...

Background Periodically, the General Services Administration (GSA) negotiates new contracts through which federal agencies can acquire their telecommunications services. Current contracts—known as Net...