Research Library

Donor-advised funds (DAFs) have experienced substantial growth in recent years, prompting debate about abuses of this tax-advantaged vehicle and what policies should be adopted to close loopholes. Fellow Joyce Beebe reviews the design of DAFs, common criticisms, recent policy developments, and opponents’ arguments against additional regulations.

Houston Mayor John Whitmire just marked 100 days in office. Our latest episode of Baker Briefing features a conversation between Whitmire and fellow Edward M. Emmett on the city’s past and future, hosted in front of a live audience at Baker Hall on April 3, 2024.

Attempts to undermine church-state separation in Texas reached a crescendo in 2023, writes nonresident scholar David R. Brockman. In this paper, he explores how three high-profile bills introduced during the state’s 88th legislative session threatened to tear down the wall between church and state.

The energy transition process depends on investments in clean technologies to cut down carbon emissions in various sectors of the economy. In a new working paper, visiting research fellow Osamah Alsayegh focuses on Arab Gulf states as a case study and proposes policies to mitigate the potential negative impacts of the transition process on affected sectors.

COP28 brought together world leaders, climate experts, and other key stakeholders to discuss progress on global climate goals. As a member of the Turkish delegation, Rice faculty scholar Gökçe Günel offers her take on the summit’s outcomes.

What's behind the rise of U.S. manufacturers “nearshoring” to Mexico? In this report, fellow David A. Gantz explores the historical drivers fueling this trend and the reasons why Mexico may struggle to attract foreign investment in the near future.

Environmental, social, and governance (ESG) evaluations impact firms' market value, but inconsistencies and uncertainties in these assessments suggest that following past practice may not be the best way forward. The future lies in a more focused version of ESG principles, one that resembles environmental risk management.

Can urban design impact our brain health? This issue brief explores how cities can be redesigned to improve our mental well-being and promote healthy aging.

Earlier this year, proposed regulations on video games tanked Chinese gaming stocks. It's a sign that tough governance is ahead — for both digital content industries and governments around the world, writes researcher Brandon Zheng.

The House recently passed the Tax Relief for American Families and Workers Act (TRAFWA) of 2024, which aims to provide tax relief to businesses and families with children in a fiscally responsible manner. But, as fellow John W. Diamond’s new commentary explains, if the bill succeeds, it would instead deliver more reckless tax giveaways while further delaying a real effort to deal with the consequences of poor fiscal policy.