Research Library

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

Since 2010, Mexico’s demand for natural gas has been accompanied by a decline in domestic production, making imports of this resource increasingly vital. The author of this brief argues that private and state-owned firms — from producers to pipeline operators — and a solid governmental regulatory apparatus must now help guarantee the consistent supply of natural gas.

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.

The extent of fuel theft from pipelines in Mexico is now so great that it is becoming a serious financial burden for state-owned petroleum company Pemex and, more broadly, may pose a challenge to the implementation of policies designed to liberalize Mexico's gasoline market, writes postdoctoral fellow Adrian Duhalt.

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.

With the Texas Legislature now considering several bills that would decrease penalties for marijuana possession and legalize the use of medical marijuana to treat a variety of conditions, authors William Martin and Katharine A. Neill present updated findings in this new issue brief that support the case for reforming marijuana policy in Texas.

The author analyzes the major claims and implications of the Surgeon General's report "Facing Addiction in America," and proposes additional drug policy considerations for addressing substance use disorders.

Using charts, figures and graphs of this survey data originally created by former career intelligence analyst Brian C. Bennett and updated by the Drug Policy Program, this issue brief offers an overview of drug use trends in America over the last four decades. The brief is part of a larger online project chronicling the pattern of the use and abuse of individual drugs over (in most cases) more than 40 years.

This issue brief explores the relationship between the opening of Mexico’s energy sector and the future of the country’s automotive industry.