Research Library

In recent years public opinion surveys have found that a consistent and increasing percentage of Texans support marijuana reform, but this support has not translated into policy change. The authors explain why it should.

By providing regulated and safe access to medical cannabis to people with demonstrated need, the Texas Legislature can provide justified relief, help reduce the opioid epidemic, and save Texas millions of dollars, write the authors.

Fellow Joyce Beebe summarizes the evolution of the marriage penalty in the U.S. tax system, its magnitude and impact on couples’ work and marital decisions, and how the Tax Cuts and Jobs Act of 2017 changes the marriage penalty for different income and age groups.

Fellow David Gantz examines the potential impact of changes to rules on tariffs, customs and rules of origin issues in North America under the United States-Mexico-Canada agreement. https://doi.org/10.25613/sj2a-wy96.

The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.

Lauded as “The Pastor to the Presidents,” the late evangelist Billy Graham met with or gave counsel to every sitting commander-in-chief from Truman to Trump. This report, drawn from the author's book "A Prophet with Honor: The Billy Graham Story" (William Morrow, 1991; updated edition, Zondervan, 2019), provides insight on their relationships.

If the United States-Mexico-Canada Agreement (USMCA) is approved, this modified and modernized version of NAFTA will govern most economic relationships in North America. David A. Gantz, the Will Clayton Fellow in Trade and International Economics, reviews the USMCA and discusses its positive and negative elements.

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.

Why do unaccompanied minors flee their home countries and what happens when they reach Mexico or the United States?  This report provides an overview of the perilous journey and the reality of detention centers, concluding that a child-centric approach in both countries should address the needs of these children.

This report analyzes the comparable transactions method for valuing groundwater, which involves examining transactions for groundwater purchases or sales to gather pricing information, and explores how this method can be applied to groundwater valuations in Texas.