Research Library

Fellow David Gantz examines the potential impact of changes to rules on tariffs, customs and rules of origin issues in North America under the United States-Mexico-Canada agreement. https://doi.org/10.25613/sj2a-wy96.

Political science fellow Mark P. Jones charts the ideological positions of the Texas delegation to the U.S. House of Representatives. The Texas Tribune: http://bit.ly/2Xe70fl.

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.

Fellow Jennifer Rabb testifies to the Senate Select Committee on Property Tax Reform on ways to increase property owner participation in the tax rate-setting process.

Lauded as “The Pastor to the Presidents,” the late evangelist Billy Graham met with or gave counsel to every sitting commander-in-chief from Truman to Trump. This report, drawn from the author's book "A Prophet with Honor: The Billy Graham Story" (William Morrow, 1991; updated edition, Zondervan, 2019), provides insight on their relationships.

Despite the period of very low interest rates since the 2008 financial crisis, bank lending has failed to recover. In this issue brief, public finance fellow Thomas L. Hogan explores the potential causes of this post-crisis decline in bank lending.

This report reviews several fundamental challenges in cross-border taxation of the digital economy and presents recent developments toward revising existing laws to enable the taxation of digital companies in Europe.

Reforms enacted by the Texas Legislature have allowed Texans to choose their own electricity provider since 2002. In this study, the authors analyze monthly residential billing data to assess the impact of competition on retail electricity prices.