Research Library

Fellow Joyce Beebe examines the U.S. Supreme Court’s June 2018 ruling that opens the door for states to collect sales taxes from remote sellers that do not have a physical presence in the state.

Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 2017 tax reform will impact taxpayers and state and federal governments.

Patterns of charitable contributions in the U.S. and the impact of recent tax changes to charitable giving are examined. 

Rising health care costs and generational attitudes toward convenience and the ability to personalize life choices are driving a trend toward greater individual responsibility over the use of health care services.

At least four states are currently considering a gross receipts tax (GRT) to improve revenues, yet Texas legislators have made attempts to repeal its franchise tax, a form of the GRT. Fellow Joyce Beebe examines this apparent conflict.

Public finance fellow Joyce Beebe discusses state and federal legislation aimed at granting states greater authority to collect sales taxes on remote online sales, as well as obstacles to those efforts.

Public finance fellow Joyce Beebe outlines the benefits of paid family leave for U.S. families and society in general, examines the experiences of three states with paid family leave, and presents policy issues that should be taken into consideration to successfully craft a nationwide paid family leave program.

Just a decade ago, Texas’ venture capital investment was the third largest in the United States. Today, it has fallen to fourth and is set to slide to sixth, likely before 2016 is out.

More Texans found talking to the call center more helpful than using healthcare.gov to get information or enroll for health insurance under the Affordable Care Act, according to a new study released by the Baker Institute Health Policy Forum and the Episcopal Health Foundation.

The percentage of Texans without health insurance dropped after the first enrollment period of the Affordable Care Act, according to a report released Sept. 3.