Research Library

The 15% corporate minimum tax is one of the Inflation Reduction Act's key revenue-raising provisions Joyce Beebe reviews the background, operating mechanism and different perspectives associated with implementing the corporate minimum tax.

Observations that peritoneal dialysis (PD) may be an effective, lower-cost alternative to hemodialysis for the treatment of ESKD have led to policies encouraging PD and subsequent increases in its use in the United States.

A regulation from the Centers for Medicare and Medicaid Services (CMS) required that, starting January 1, 2021, all U.S. hospitals publicly display the cash price as well as the minimum and maximum negotiated charge for 300 “shoppable services.”

A study found that private equity acquisition of hospitals had no substantial association with the patient-level outcomes examined, although it was associated with a moderate improvement in mortality among Medicare beneficiaries hospitalized with acute myocardial infarction.

This report finds that less than half of Texas hospitals are complying with federal price transparency regulations, despite a measure passed by the state Legislature intended to increase the financial penalty for noncompliance.

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.

In this report, the authors outline the U.S. federal budget process for scientific R&D, discuss trends in federal R&D funding and provide an outlook for federal scientific R&D funding during the Biden administration.

The high cost of dialysis and transplants, combined with socioeconomic disadvantage of many patients with end-stage kidney disease, could leave them reliant upon safety-net providers for dialysis care.

The $1.9 trillion American Rescue Plan Act, which became law in mid-March, left out the mandate to increase the federal minimum wage to $15 per hour, but it did lead to an open policy discussion about current minimum wage standards. In a post for the Baker Institute Blog, public finance fellow Joyce Beebe considers some of the pros and cons of increasing the minimum wage and possible future developments.

As the Budget Control Act nears expiry, it is important to reflect on its effectiveness — does the BCA provide a framework for curtailing unsustainable deficits and moving to a sustainable fiscal policy?  Read the authors' analysis at the Baker Institute Blog.