Research Library

Fellow Joyce Beebe examines the U.S. Supreme Court’s June 2018 ruling that opens the door for states to collect sales taxes from remote sellers that do not have a physical presence in the state.

Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 2017 tax reform will impact taxpayers and state and federal governments.

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

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.

Houston and Harris County area law enforcement leaders weigh in on the need for drug policy reforms in the United States.

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.

Public finance fellow Joyce Beebe outlines the benefits of paid family leave for U.S. families and society in general, examines the experiences of three states with paid family leave, and presents policy issues that should be taken into consideration to successfully craft a nationwide paid family leave program.

With the Texas Legislature now considering several bills that would decrease penalties for marijuana possession and legalize the use of medical marijuana to treat a variety of conditions, authors William Martin and Katharine A. Neill present updated findings in this new issue brief that support the case for reforming marijuana policy in Texas.

Drug Policy Program director Bill Martin summarizes the scientific and fiscal evidence supporting the efficacy of syringe exchange programs and outlines a framework for public policies to deal with this aspect of drug use and abuse.

Using charts, figures and graphs of this survey data originally created by former career intelligence analyst Brian C. Bennett and updated by the Drug Policy Program, this issue brief offers an overview of drug use trends in America over the last four decades. The brief is part of a larger online project chronicling the pattern of the use and abuse of individual drugs over (in most cases) more than 40 years.