Research Library

This working paper explores the role of net operating loss carryforwards (NOLCFs) in the decision-making and valuation of large firms.

This report examines the societal and economic benefits of investing in children’s early brain development. It also assesses public child care, preschool, home-visiting and parenting education programs in Texas and makes recommendations for possible reforms.

There is a growing global momentum to address the critical economic and environmental problem of plastic waste management. Fellow Rachel A. Meidl discusses the key elements and causes of this problem and explores policy actions for reducing the reliance on single-use plastics.

To reduce future flood damage, Houston needs a plan that features a strong vision focused on living with flooding, excellent information on flooding risks and safety concerns, and action on protecting residents' lives and livelihoods, Rice faculty scholar Jim Blackburn writes in an issue brief.

In this paper for the Texas Public Policy Foundation, fellows Jorge Barro and John W. Diamond examine the history behind Texas’ property tax system, recent attempts to reduce the growing magnitude of the property tax burden, and the economic effects of two options for eliminating the school maintenance and operations (M&O) property tax: https://bit.ly/2zIZRZy 

The mix of good short-term prospects for oil revenues along with long-term market uncertainties has a clear policy implication for oil-dependent Latin American economies: use the larger short-term revenues to diversify their economies, nonresident fellow José Antonio Ocampo writes in a new issue brief.

This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.

The recent rise in opioid-related overdose deaths is part of a larger trend in drug use that started over 40 years ago, writes Katharine Neill Harris, the Alfred C. Glassell, III, Fellow in Drug Policy.

The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.

In this brief, the authors analyze transcripts from public hearrings at the Texas legislature to identify key arguments against school-mandated vaccinations. To ensure public health, policymakers and other stakeholders should be well informed about vaccines, the impact of vaccine-preventable disease, and the risks associated with putting absolute individual rights above public health concerns, they conclude.