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.

Although the media often portrays migration at the U.S.-Mexico border as a “crisis,” experts Kelsey Norman and Ana Martín Gil argue that this depiction lacks nuance and sidesteps possible solutions. This report provides a more realistic view of the situation and offers key policy recommendations.

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 American food supply chain is at risk due to increased farmworker shortages. This new brief explains the issues and suggests policy options to meet the needs of, and for, these vital workers.

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.

By respecting, valuing, and nurturing the brain health of asylum seekers and refugees, we can build healthier, more resilient communities.

Seventy years after Mexican women gained the right to vote, two women are running for the presidency in 2024. Concerted legislative reform has built on women’s suffrage — aiming to achieve equal representation for women — but there is more work to be done.

While many countries are reluctant to accept and integrate refugees, Mexico and Brazil have established effective ways to welcome and absorb refugees through relocation programs. In her new brief, nonresident scholar Elizabeth Ferris outlines how these initiatives promote a win-win scenario by finding solutions that not only enhance refugee protection and well-being but also cater to domestic labor needs.

It may pay to shop around for health care. New legislation requiring transparency in health insurance coverage allows price comparisons between hospitals, across hospital systems, and with different insurers. In a new issue brief, Vivian Ho and co-author Evelyn Li compare quality and analyze pricing data from Houston area hospitals.

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.