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.

Rice faculty scholar Leslie Schwindt-Bayer shares key findings from a recently published book she edited, “Gender and Representation in Latin America," which examines the factors that help increase women’s political presence in Latin American governments.

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

This brief explores how a quirk in the measurement of women’s labor force participation and the demographic peculiarities of the Persian Gulf have resulted in the significant undercounting of female citizen labor in the Gulf Cooperation Council. I

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.

This brief argues that, in contrast to the pessimism and ongoing recession in Latin America generated by the collapse of commodity prices, there are reasons for optimism in the area of external financing.

This issue brief argues that institutional changes, along with greater representation of women in politics, are needed to combat governmental corruption in Latin America.