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.

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.

The recent shift toward legalization has not been enough to undo the racism endemic to U.S. cannabis policy. The authors lay out policies to improve equity and erase the racist legacy of prohibition.

Mexico's criminal organizations are undoubtedly responsible for the massive caravan of Haitian, Cuban, Central American and South American migrants that arrived at the U.S.-Mexico border last week, writes Gary Hale. Smugglers will take advantage of the chaos, surging multiple shipments of drugs and more migrants into the U.S.

Three of Argentina's provinces are the largest oil and gas producers in the country. In each one, the governor's political power took a blow in last Sunday's primaries.

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.

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.

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.

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.