Research Library

You may have read that nonfungible tokens (NFTs) have introduced an extremely lucrative way to sell digital work, like art. Beyond the question "what's an NFT?" is how the sometimes-extraordinary proceeds are taxed. Center for Public Finance fellow Joyce Beebe explains in the Baker Institute Blog.

Based on the results of a survey conducted in March 2021, the authors argue that Mexico's asylum system can be strengthened by bolstering transnational cooperation between Mexican civil society organizations and U.S. policymakers and NGOs.

It has been nearly 120 years since Texas adopted the “rule of capture" as its groundwater common law, and the state acutely needs an updated system. This research paper draws upon dozens of judicial and legislative decisions made in 10 other American states to provide policymakers in Texas with a knowledge base of other groundwater common law doctrines, should they choose to update Texas' law.

Mexico's pivotal June 6 elections brought critical losses to President Andrés Manuel López Obrador and his MORENA party. What do they mean for the Mexican people and the U.S.-Mexico relationship? Tony Payan analyzes the election outcome in this commentary.

This study examines the impact of natural gas prices on the power systems of Mexico and the United States. In Energy Policy, The International Journal of the Political, Economic, Planning, Environmental and Social Aspects of Energy.

With the rise of the gig economy has come an increase in concerns about tax compliance. This blog post reviews two recent changes to tax reporting rules for the sharing economy sector — the comeback of Form 1099-NEC and a reduction in the reporting threshold of Form 1099-K — and their implications for tax administration and reporting.

Why did Mexico’s state-owned PEMEX buy a Houston-area oil refinery this week, when many other oil companies are moving away from fossil fuels? Post-doctoral energy fellow Adrian Duhalt explains in the Baker Institute Blog.

This is the first analysis focused specifically on whether subnational resource curse dynamics seen in other oil-rich locales (1) apply to the Permian Basin and if so, to what extent, and (2) compensatory policy steps.

Baker Institute Rice Faculty Scholar and University Professor Moshe Vardi analyzes three recent crises — the 2021 winter storm in Texas, the COVID-19 pandemic and the Boeing 737 Max software failure — that highlight the cost of valuing efficiency over resilience and provide lessons for bringing society into balance.

This report explores Houston's substantial comparative advantage in finding and developing low-carbon solutions and creating opportunities to efficiently and effectively deploy the region’s vast resources to produce and deliver cleaner, greener fuels to the nation and the world.