Research Library

In this working paper, the author examines the economic effects of enacting a proposal by the Biden administration to tax long term capital gains at ordinary income tax rates for those with taxable income above $1 million and tax unrealized gains at the time of death for single (joint) filers with more than $1 million ($2 million) in unrealized gains. A similar version of the report was prepared with the financial support of the Center for Freedom and Prosperity Foundation.

Texas social studies curriculum standards do not give public school students the balanced coverage of religion they need to function effectively in an increasingly diverse society, contends the author. His comparison of equivalent curriculum standards in five culturally similar states identifies lessons Texas can learn from its counterparts.

Kuwait has developed and earned a reputation as a mediator in regional affairs, carefully balancing competing regional pressures in light of its own pragmatic interests.

Paris and Washington are past the immediate AUKUS crisis, but two major, related issues will remain high on Biden’s foreign policy agenda for the balance of his term, writes fellow Joe Barnes: China’s military expansion in the Pacific and the EU’s role in great power politics. Read more at the Baker Institute Blog.

With center-right President Emmanuel Macron facing off against extreme-right Marine Le Pen, what’s in store for the French presidential election next April? In a new brief, Baker Institute faculty scholar Julie Fette and William Tsai, Rice '24, examine the polls, platforms and possibilities.

To better reflect the iterative collaboration necessary for scientific progress, the Nobel Prize must expand its recognition to the many contributors of winning discoveries as well as diversify the selection committee, thereby also expanding recognition of the work of underrepresented minorities, argues this Baker Institute Blog post.

In October the UAE declared a goal of reaching net-zero emissions by 2050. That goal seems incredibly lofty for an oil-dominated economy, but the UAE's particular advantages may uniquely suit the task, energy fellow Jim Krane explains in this week's Forbes post.