Research Library

In this paper for the Texas Public Policy Foundation, fellows Jorge Barro and John W. Diamond examine the history behind Texas’ property tax system, recent attempts to reduce the growing magnitude of the property tax burden, and the economic effects of two options for eliminating the school maintenance and operations (M&O) property tax: https://bit.ly/2zIZRZy 

To reduce future flood damage, Houston needs a plan that features a strong vision focused on living with flooding, excellent information on flooding risks and safety concerns, and action on protecting residents' lives and livelihoods, Rice faculty scholar Jim Blackburn writes in an issue brief.

This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.

The mix of good short-term prospects for oil revenues along with long-term market uncertainties has a clear policy implication for oil-dependent Latin American economies: use the larger short-term revenues to diversify their economies, nonresident fellow José Antonio Ocampo writes in a new issue brief.

The recent rise in opioid-related overdose deaths is part of a larger trend in drug use that started over 40 years ago, writes Katharine Neill Harris, the Alfred C. Glassell, III, Fellow in Drug Policy.

By Michael W. Deem, Melia E. Bonomo and Kirstin R.W. Matthews Due to the rapidly mutating influenza virus, a new vaccine is usually developed for each flu season. In this policy brief, the authors discuss the current method used by the Centers for Disease Control and Prevention to develop the flu vaccine and propose the use of mathematical modeling to improve the vaccine's effectiveness.

The connection between Texas H.B. 810, which allows clinics to provide investigational stem cell treatments to certain patients, and a deregulation movement to increase patient access to unproven stem cell treatments is described in this report.

The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.