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.

This year's Nobel Prize in Chemistry recognizes the development of carbon-based catalysts. S&T Policy research assistant Flora Naylor writes that their discovery emphasizes the value of federal funding in supporting fundamental scientific research.

In the push for decarbonization, "turquoise" hydrogen offers a unique, commercially viable technology that reduces CO2 emissions, argue Rachel A. Meidl and Kenneth B. Medlock III.

This journal article explores why the public and stakeholders should help develop guidelines and policies governing scientific practices for controversial biomedical research issues, such as genetically editing human embryos.

With its significant reserves of critical metals and other geographic advantages, Chile is well positioned to help enable the energy transition. The authors discuss the country's leveraging of its copper and lithium resources and its growing trade with China.

The federal government aims to narrow the $1 trillion gap between cryptocurrency taxes owed and those actually paid. Read how it's doing so in the Baker Institute Blog.

Hospital at Home programs offer an alternative care model for acutely ill patients to receive intensive at-home treatment. With better policy and operations, can this model work at scale in the United States beyond the pandemic?

Vaginitis is one of the most common reasons women access health care in the United States. Despite its prevalence and disruptive impact, it is frequently misdiagnosed and untreated, resulting in unnecessary patient discomfort, follow-up visits, and health care costs.

The first step to reducing methane, Agerton and Gilbert argue, is to directly measure it. Their new Forbes post explains why inventory-based incentives that merely estimate emissions must give way to direct methane monitoring.

Circular processes cannot solve the sustainability problem, but critically implementing circularity with system-level thinking can help to urgently adopt a more resilient, regenerative model for avoiding resource scarcity while fostering economic growth, argues a Forbes piece co-authored by Rachel Meidl.