Research Library

Digital products are becoming increasingly widespread in the U.S., which is prompting state authorities to assess the taxability of these products. In this report, fellow Joyce Beebe reviews the current landscape and possible future developments in the taxation of digital products.

The author examines the provision of business public services and different forms of business taxation used to finance such services.

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.

This report reviews several fundamental challenges in cross-border taxation of the digital economy and presents recent developments toward revising existing laws to enable the taxation of digital companies in Europe.

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.

Comprehensive, reliable, and publicly available data on China’s domestic oil flows and inventory movements are essentially inaccessible. In this report, the authors propose creating a forum to collect and analyze satellite data to shed more light on the inner workings of China's oil sector.

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.

Advancements in technology have increased access to health information and self-monitoring for individual consumers, as well as increased health care providers’ ability to diagnose, monitor or treat their patients remotely. This summary provides a snapshot of the scope of health-related technology available on the market and may provide insight into the current needs or demands of patients and providers.