Research
Research library
Research worth an advisor's time from research firms, asset managers, regulators, central banks, academics and think tanks, each with a short summary in our own words, plus AdvisorIQ's own analysis.
As of Oct 8, 2026, the library lists 11 pieces on tax planning.
Titles marked with an arrow open on the publisher's site. How we choose.
Tax planning
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Ten Lessons on Managing Concentrated Wealth (opens aqr.com)
AQR distills ten lessons from recent academic and practitioner research on clients who hold a large single stock or business stake. It argues the portfolio that replaces the position matters as much as the sale itself, and that tax, estate, philanthropic and behavioral questions should be planned together and revisited over time.
Topic: Tax planningaqr.com
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What the One Big Beautiful Bill Act could mean for your taxes (opens fidelity.com)
Fidelity's one-year review of the 2025 federal tax law sorts its permanent provisions, such as brackets, the standard deduction and higher estate exclusions, from temporary ones that expire after 2028. It also explains the higher SALT cap and its phase-out, the senior deduction and the new floor on charitable deductions for itemizers.
Topic: Tax planningfidelity.com
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New Approaches to Social Security Benefit Taxation (opens crfb.org)
CRFB explains how Social Security benefits are taxed today, with income thresholds that have never been indexed, and scores options to streamline, expand, repeal or replace that tax. Benefit taxation raised $99 billion in 2025, and the paper estimates full repeal would widen Social Security's long-run gap by about a fifth.
Topic: Tax planningcrfb.org
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Options for Reforming America's Tax Code 3.0: A Policymaker's Guide to Tax Reform Trade-Offs (opens taxfoundation.org)
An interactive guide that scores 86 possible changes to individual, business, payroll, excise and estate and gift taxes for their effects on revenue, debt, after-tax income and the economy. It is a reference for following tax proposals as several 2025 provisions approach expiration after 2028.
Topic: Tax planningtaxfoundation.org
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How asset location can boost after-tax returns (opens corporate.vanguard.com)
Vanguard summarizes its research on asset location, the choice of which account holds each investment. Placing assets well can add up to 0.3% a year after taxes for some diversified investors, most when they hold meaningful balances in both taxable and tax-advantaged accounts, and the core rule is to put taxable bonds in tax-advantaged accounts first.
Topic: Tax planningcorporate.vanguard.com
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Tax Incentives and Venture Capital Risk-Taking: Evidence from the QSBS Program (opens nber.org)
This working paper tests whether the qualified small business stock exclusion changes how startup investors behave. Investors time their exits around the holding-period requirement, and venture funds shift toward riskier, earlier-stage deals when the tax break applies, producing more failures but also more high-value exits.
Topic: Tax planningnber.org
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Do you live in the right state for retirement? (opens capitalgroup.com)
A Capital Group wealth planner examines whether moving states before or in retirement really lowers taxes. The piece compares how states treat income, estates and retirement income, notes that more than 40 states do not tax Social Security, and warns that high-tax states scrutinize claimed moves closely.
Topic: Tax planningcapitalgroup.com
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Year One of Trump-Republican Tax Policy: The Consequences (opens itep.org)
ITEP estimates the combined effect of 2025's tariffs and tax law changes by income group and state. The author finds the middle 60% of Americans pay about $900 more on average in 2026, with a net cut for the top 1% and increases for lower-income groups; the publisher's framing is critical of the policies.
Topic: Tax planningitep.org
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One Big Beautiful Bill? A preliminary assessment (opens taxpolicycenter.org)
A Tax Policy Center assessment of the 2025 reconciliation law's tax and spending provisions, fiscal cost, growth effects and distribution. The authors cite estimates that it adds $3.7 trillion to $5.1 trillion to deficits over 10 years, and find that once plausible ways of paying for it are counted, most households end up worse off.
Topic: Tax planningtaxpolicycenter.org
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US Taxpayers to See a Nearly $2,300 Average Tax Cut in 2026 Under the Big Beautiful Bill (opens taxfoundation.org)
Tax Foundation maps the estimated average federal tax change per filer from the 2025 reconciliation law by state and county, measured against a baseline in which the 2017 individual provisions expired. It estimates individual changes cut taxes by $2,272 per filer on average in 2026, with the average shrinking after 2028 as temporary deductions lapse.
Topic: Tax planningtaxfoundation.org
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Short-term revenue effects of overall limits on exceptionally large retirement accounts (opens brookings.edu)
Brookings researchers estimate the near-term federal revenue from capping very large IRA and 401(k) balances. Barring new deductible contributions to accounts above $5 million would raise less than $0.15 billion a year, while forcing out balances above that level would raise about $84 billion up front, and the authors stress these are partial estimates.
Topic: Tax planningbrookings.edu
From AdvisorIQ
We have not published any articles of our own yet. When we do, they will be listed here, newest first, with the author and date on every piece.
Editorial
How we choose
- Inclusion is editorial. No publisher pays to be listed, and none can.
- We leave out any piece that features or recommends a specific fund, ETF, model portfolio or other product.
- Summaries are AdvisorIQ's own words. We link to the original on the publisher's site rather than copy it.
- We do not list pieces behind a paywall or a registration form, or pieces from media outlets and advisor platforms; we link to the original source instead.
More in our editorial standards.