Research Library

Patterns of charitable contributions in the U.S. and the impact of recent tax changes to charitable giving are examined. 

Rising health care costs and generational attitudes toward convenience and the ability to personalize life choices are driving a trend toward greater individual responsibility over the use of health care services.

Mexico's 18-to-35 year old demographic, the largest voting bloc in the country, could have a historic impact at the polls when voters select a new president on July 1.

In this issue brief, the authors examine the amount of growth and transactional venture capital (VC) in Houston, finding the the city lacks sufficient levels of growth VC needed to support its goals of establishing a high-growth, high technology startup ecosystem.

Cultural myths — and by extension, the suppositions they inspire — have played a major role in shaping Venezuela's relationship with and management of oil resources throughout much of the last 100 years, writes nonresident fellow Luis Pacheco. To achieve sustainable economic and social development, Venezuela must move beyond such beliefs and establish a new approach that is more attuned to current times.

At least four states are currently considering a gross receipts tax (GRT) to improve revenues, yet Texas legislators have made attempts to repeal its franchise tax, a form of the GRT. Fellow Joyce Beebe examines this apparent conflict.

This issue brief examines how produced water recycling in Texas oilfields threatens landowners’ ability to earn revenue from selling frac water and disposal services, a more lucrative revenue stream compared to raising cattle.

As China’s demand for light oil products continues to drive incremental consumption growth, it is becoming apparent that commodities framed as “oil products” are increasingly not actually made from crude oil. Fellow Gabriel Collins explores the possible ramifications of this situation in this issue brief. He writes that oil producers — whether in Riyadh, Moscow or the Permian Basin — should take stock of how China’s growing use of “oil products” that do not actually come from crude oil may translate into effective reductions in demand and prices for the crude oil they produce.

The author assesses the impact of inequality in Latin America and the methods used to measure it. 

Public finance fellow Joyce Beebe discusses state and federal legislation aimed at granting states greater authority to collect sales taxes on remote online sales, as well as obstacles to those efforts.