Research Library

With the rise of the gig economy has come an increase in concerns about tax compliance. This blog post reviews two recent changes to tax reporting rules for the sharing economy sector — the comeback of Form 1099-NEC and a reduction in the reporting threshold of Form 1099-K — and their implications for tax administration and reporting.

This report explores Houston's substantial comparative advantage in finding and developing low-carbon solutions and creating opportunities to efficiently and effectively deploy the region’s vast resources to produce and deliver cleaner, greener fuels to the nation and the world.

Texans served by regulated electricity markets, especially by electric cooperatives, were much more satisfied with their providers’ performance during Winter Storm Uri than those in deregulated markets. In this post for the Baker Institute Blog, the authors offer possible explanations for the contrast in favorability.

The recent cyberattack on the Colonial Pipeline, one of America’s most critical pieces of energy infrastructure, offers lessons in the crucial role of energy storage and the importance of cybersecurity for maintaining our nation’s long-term energy security, writes Kenneth B. Medlock III, the senior director of the Center for Energy Studies, in a post for the Baker Institute Blog.

Why have consumer credit scores gone up during the pandemic?  In this brief, public finance fellow Joyce Beebe discusses the disconnect between credit scores and other economic indicators, and the public policies behind the rising scores.

Michelle Michot Foss, fellow in energy, minerals and materials, testified before the U.S. House Subcommittee on Energy about the CLEAN Future Act and key considerations for decarbonizing the transportation sector.

Special purpose acquisition companies (SPACs) have experienced a massive surge in popularity over the last year. How do SPACs work, and what are some of the tax implications that investors may overlook? Public finance fellow Joyce Beebe explains on the Baker Institute Blog: https://bit.ly/3t5eMH8

2021 changes to Mexico’s Hydrocarbon Law are expressions of state power through legal reforms, and are exceptionally alarming. Nonresident scholar Miriam Grunstein explains in the Baker Institute Blog.

A focus on Mexico's ethane supply could boost the country's much-needed economic rebound.

Experts explore how the copper acquisition dilemma could hinder green energy ambitions and constitute the driving force behind a copper supercycle.