Research Library

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

A study comparing the community benefit expenditures of two sets of Houston hospitals leads the authors to propose strategies that can better justify the tax exemptions the institutions enjoy.

The authors examine the Internal Revenue Service’s audit campaign strategy — in particular, the related-party transactions campaign — and what it means for mid-market taxpayers.

Larger trucks and SUVs with powerful, high-displacement engines are the low-hanging fruit for any policymaker seeking the most efficient path to reducing gasoline use and the associated emissions.

A larger percentage of Texas workers are getting health insurance through their employers now than before the implementation of the Affordable Care Act, according to a new report released by Rice University’s Baker Institute for Public Policy and the Episcopal Health Foundation.

The Health Reform Monitoring Survey (HRMS)-Texas report is based on the HRMS, a national project that provides timely information on implementation issues under the Affordable Care Act (ACA) and changes in health insurance coverage and related health outcomes. The Baker Institute and the Episcopal Health Foundation are partnering to fund and report on key factors about Texans obtained from an expanded representative sample of Texas residents.