Research Library

Fellow Joyce Beebe summarizes the evolution of the marriage penalty in the U.S. tax system, its magnitude and impact on couples’ work and marital decisions, and how the Tax Cuts and Jobs Act of 2017 changes the marriage penalty for different income and age groups.

The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.

New research finds that health care consolidation and the integration of hospital and doctor services not only fail to improve quality but also reduce patient satisfaction.

By Eugene Lin, Matthew W. Mell, Wolfgang C. Winkelmayer and Kevin F. Erickson U.S. patients without Medicare who develop end-stage kidney disease become Medicare eligible by their fourth dialysis month. This delay in insurance coverage can lead to disparities in health care that may not fully correct over time, write the authors in the Clinical Journal of American Society of Nephrology: https://bit.ly/2SEW20u

Federal mandates have affected nearly all areas of dialysis care delivery. Nonresident scholar Kevin F. Erickson and Wolfgang C. Winkelmayer evaluate the evidence behind two prior federal mandates to assess how the quality of evidence supporting each policy contributed to its overall success.

In a new survey, the Kaiser Family Foundation and the Episcopal Health Foundation sought to gauge Texans’ views on health policy priorities at both the state and national level. Overall, the survey finds that health care is a priority for Texans, with over half saying the state legislature should increase spending on health care programs, while roughly two-thirds of Texans say the state should expand its Medicaid program.

This working paper examines the lack of reliable data on the number and quality of drug treatment services in Harris County.

Rising health care costs and generational attitudes toward convenience and the ability to personalize life choices are driving a trend toward greater individual responsibility over the use of health care services.

A study comparing the community benefit expenditures of two sets of Houston hospitals leads the authors to propose strategies that can better justify the tax exemptions the institutions enjoy.

The Commission on Combatting Drug Addiction and the Opioid Crisis appointed by President Trump released its report on Monday, July 31. Drug policy fellow Katharine Neill Harris assesses the commission's recommendations in the Baker Institute Blog.