Research Library

The first of two issue briefs reviewing the impacts of AI on tax research, tax compliance, and tax policymaking.

The U.S. has taken major legislative steps through the Infrastructure Investment and Jobs Act, CHIPS Act and Inflation Reduction Act to advance clean energy technologies and bolster national energy security. But for these measures to bear full fruit, policymakers will need to address critical infrastructure barriers, writes the Center for Energy Studies' Kenneth B. Medlock III.

Under President Andrés Manuel López Obrador, Mexico is squandering a once-in-a-generation opportunity to encourage significant new foreign investment. His successor will need to reverse course, writes David A. Gantz, the Will Clayton Fellow in Trade and International Economics.

This report evaluates the pandemic’s effect on the religious lives, mental health and views of government of Muslims across five predominantly Muslim countries.

The Russian invasion of Ukraine unleashed the use of energy resources as geopolitical “weapons.” But oil and natural gas have followed markedly different paths over the past year, with unexpected results. Why? And what lessons can policymakers learn from these experiences?

This brief reviews federal and Texas specific policies and regulation to support the integration of non-medical services into health care payment systems.

This report examines how and why corporations buy back shares and whether an excise tax on share buybacks is efficient.

As global energy markets continue their inexorable transition to a lower GHG future, sources of energy supply that are competitive, accessible, and environmentally favorable will thrive. This is exactly where U.S. natural gas can find its comparative advantage.

In this report, fellow Tony Payan examines three recent U.S. criminal cases involving high-ranking Mexican officials. These cases point to a new “policy” by Washington to use its long-arm jurisdiction to arrest, prosecute and punish Mexican officials who have committed crimes that harm U.S. interests, he writes.