Simplifying the complex U.S. tax code is the most direct way to reduce both the public and private costs of complying with the federal income tax, but tax reform is extraordinarily difficult to achieve. Some analysts have argued that return-free filing systems, such as those used in other countries and in the state of California, could substantially reduce the costs for many individual taxpayers with relatively simple returns at little or no net administrative cost to the government.
Research Papers
A Fresh Start for ICANN
ICANN (the Internet Corporation for Assigned Names and Numbers) faces a serious challenge. Twelve years after its creation, it continues to earn low marks for institutional confidence because it is widely thought to lack sufficient accountability, transparency, and legitimacy. What confidence it does engender may be diminishing, now that the Joint Project Agreement has expired and with it the authority of the United States government to oversee ICANN�s conformity with its institutional commitments.
ICANN Inc.
This paper attempts to broaden awareness of routing as a site of Internet governance. It sheds light on the historical processes and policy issues raised by the resource public key infrastructure (RPKI). The paper will explain why the RPKI has important governance implications for, 1) the autonomy of ISPs, 2) the centralization of institutional power and global compatibility, 3) the business models of the RIRs and their relationship to ICANN, and 4) the role of governments in Internet governance.
Enabling Efficient Wireless Communications: The Role of Secondary Spectrum Markets
Enabling Efficient Wireless Communications: The Role of Secondary Spectrum Markets
Antitrust, Economics, and Innovation in the Obama Administration
Antitrust, Economics, and Innovation in the Obama Administration Joshua D. Wright
The Middle Way on Applying Antitrust to Information Technology
The Middle Way on Applying Antitrust to Information Technology David Evans
Renewable Electricity Standards, Energy Efficiency, and Cost-Effective Climate-Change Policy
Climate change proposals currently under consideration include both a cap-and-trade program to curb greenhouse gas (GHS) emissions and a nationwide renewable electricity standard (RES). Some proposals permit a portion of the renewable electricity requirement to be satisfied by adopting energy efficiency measures, while others include a separate efficiency requirement. This paper examines how these approaches fit together, the costs associated with substantially expanding the portion of electricity generated by renewable resources, and the potential savings from incorporating energy efficiency into an RES.
Understanding International Broadband Comparisons
This new report compares broadband penetration, speeds, prices, and use across countries.
In Defense of Data: Information and the Costs of Privacy – Executive Summary
The commercial use of information on the Internet has produced substantial benefits for consumers. But, as the use of information online has increased, so have concerns about privacy. This paper discusses how the use of individuals� information for commercial purposes affects consumers, and the implications of restricting information availability in the interest of privacy.
Net Neutrality, Unbundling, and their Effects on International Investment in Next-Generation Networks
Network neutrality has been a contentious issue in the United States for several years, but is increasingly debated elsewhere, with the EU, several European countries, and the Japanese government all examining the issue.