Policy Library

Two developments in February 2022—the announcement by leaders of the People’s Republic of China (PRC or China) and the Russian Federation (Russia) of a strategic partnership that “knows no limits” and...

Approximately 166,384 small businesses in the United States currently export, accounting for about 26% of all U.S. exports ($341 billion of $1.32 trillion) and about 96% of all exporters (166,384 of 1...

Capital gain is the difference between an asset’s market value and its basis (generally the original purchase price). The tax code treats capital gains more favorably than it does other forms of incom...

Decades of research on messenger RNA (mRNA) and related technologies enabled the rapid development of the Pfizer/BioNTech and Moderna Coronavirus Disease 2019 (COVID-19) vaccines. Some experts believe...