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.

This brief examines trends in energy demand patterns highlighted by 2018 energy outlooks prepared by the U.S. Energy Information Administration, the International Energy Agency, and BP.

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.

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.

The landscape is changing for foreign direct investment in Latin America. Investments flow not only from north to south, but also from south to south and south to north. What's more, relatively small firms in developing countries are becoming as likely as multinationals to invest abroad.

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.

Almost two-thirds of Texans ages 18 to 64 stayed insured with health care coverage during the past 12 months, according to a new report by Rice University’s Baker Institute for Public Policy and the Episcopal Health Foundation.

The percentage of young adults ages 18 to 34 in Texas without health insurance has dropped by 35 percent since the Affordable Care Act (ACA) went into effect.