Research Library

Nonresident fellow Valentine M. Moghadam analyzes Tunisian women’s employment patterns and challenges and offers some policy recommendations.

Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 2017 tax reform will impact taxpayers and state and federal governments.

Patterns of charitable contributions in the U.S. and the impact of recent tax changes to charitable giving are examined. 

Mexico’s Ministry of the Interior estimates there could be 430,000 to 600,000 children and youth who are U.S. citizens but now reside in Mexico. Without the necessary documents, they become a vulnerable population without proper access to schools or social and health services. This brief explores the issues related to this population and calls for more research to be done to understand its impact.

In this issue brief, the authors examine the amount of growth and transactional venture capital (VC) in Houston, finding the the city lacks sufficient levels of growth VC needed to support its goals of establishing a high-growth, high technology startup ecosystem.

At least four states are currently considering a gross receipts tax (GRT) to improve revenues, yet Texas legislators have made attempts to repeal its franchise tax, a form of the GRT. Fellow Joyce Beebe examines this apparent conflict.

The dramatic deterioration in state finances during the Great Recession raised concerns regarding government’s ability to support community health and education. In this study published in the National Tax Journal, the authors find that state revenue declines lead to short and long terms cuts in children’s Medicaid benefits, and declines in elderly Medicaid enrollment, and that larger cuts (nominal and proportional) in education spending versus Medicaid occurred.

Brazil's economy is among those most closed to foreign trade. Debate on trade policy has returned to the political agenda, but domestic and international circumstances do not currently favor reform. This brief discusses the outlook for trade policy reform in Brazil during President Michel Temer's term and the challenges that will be faced by any succeeding government.

Since the first quarter of 2014, Brazil has been living in crisis mode as the result of a severe economic crisis in conjunction with an investigation into widespread corruption that has penetrated the highest offices in the government. Although the impeachment of Dilma Rousseff in 2016 did offer some hope for recovery, recent events demonstrate that Brazil's troubles are still ongoing. Contributing expert Sergio Fausto analyzes the main factors leading to this crisis and surveys the current economic and political situation.

The results of a study conducted by the authors show that unconventional oil and gas development is a job creator at the state level. This document summarizes a report on these results published by Energy Economics.