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.

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.

China’s request for membership in the Comprehensive and Progressive Trans-Pacific Partnership, from which the U.S. withdrew in 2017, creates diplomatic challenges for the U.S. as well as foreign policy hurdles for current CPTPP members, the authors write.

A bitter dispute about one of Poland's largest lignite mines — the source of electricity for millions, jobs for thousands, and serious environmental concerns for the region — highlights the hurdles communities around the world could face during attempts to phase out coal.

An emerging perspective in U.S. public discourse claims that a buildout of renewable electricity would exacerbate supply risks, mining intensity, and import dependence. This ScienceDirect article from fellow Jim Krane and graduate student Robert Idel contends the opposite is true, demonstrating how transitioning to renewables hugely reduces the materials, mining and political risk involved compared to coal.

On what basis are a growing number of private equity firms acquiring hospitals? The authors of a study investigating the question discuss their findings.

Millions of undocumented immigrants have lived in the U.S. for decades and become part of America's fabric. This brief makes the case for prioritizing their legalization — and shows how it can be done.

Mexico’s government and auto industry have good reason to be worried about the future. International trade fellow David Gantz explains why in the Baker Institute Blog.

Circular economy principles are oftentimes used in conjunction or synonymously with the term “sustainability.” However, although there is a relationship between sustainability and circularity, these two concepts are very different. Energy fellow Rachel A. Meidl explains the distinction in a new post for the Baker Institute Blog.

The term “sustainability” is a frequently misconstrued descriptor, oftentimes used synonymously with the concept of a circular economy. In this issue brief, energy fellow Rachel Meidl explains the distinction between circularity and sustainability and how a systems-level approach to waste management can build an economy that is resilient to future global disruptions.