Research Library

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

Six years after Hurricane Harvey deluged the Texas Gulf Coast, how exposed are Houston and Harris County to flooding risk? Jim Blackburn and Jennifer Borski examine key challenges and changes needed going forward.

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.

The number of “married but filing separately” tax returns is on the rise in the U.S., but is it always the right decision for couples? This issue brief by public finance fellow Joyce Beebe can help married couples make the right decision.

Electronic waste is surging globally, presenting growing threats to the environment and human health. Rachel A. Meidl explains how coordinated action can help us move to a sustainable, circular economy of electronics.

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

Despite the many potential challenges — including difficulties conserving water, using clean energy and dealing with the López Obrador administration — Tesla will most likely move forward with the construction of a “gigafactory" in Mexico. In this issue brief, fellow David Gantz explains why the benefits outweigh the risks.

The Biden administration’s new industrial policy initiatives aim to help the U.S. compete with China, battle climate change and provide middle class jobs. Will these policies work or fade away like previous efforts?

The crypto industry saw major losses in 2022, but U.S. regulators are still working to crack down on the underreporting of digital assets.

March 10 marked the deadline for filing bills in the 2023 Texas legislative session. Now, Texas state lawmakers are gearing up to discuss property taxes, school safety and other issues that have emerged as high-priorities for the House and Senate. Here, we discuss what bills are expected to cause friction and what else to look for in the current session.