Research & Commentary: State Capital Gains Taxes
As Congress decides whether to allow the national capital gains tax rate to increase at the beginning of next year, states across the country are debating whether to change their own capital gains
Research & Commentary: Worldwide vs. Territorial Taxation
The United States has the highest corporate tax rate among the 34 nations in the Organisation for Economic Co-Operation and Development (OECD) in addition to being one of the few nations still usin
Heartland Institute 2012 Prospectus
The official prospectus of The Heartland Institute, 2012. Read to learn more about the organization.
Research & Commentary: High-Speed Rail
In 2009 in the American Recovery and Reinvestment Act (ARRA), Congress allocated $8 billion to send to states for intercity rail projects, with “priority to projects that support the development of
Research and Commentary: Blaine Amendments
Thirty-eight states have Blaine Amendments to their constitutions, which prohibit public dollars from supporting religious private schools.
The Parent Trigger: Justification and Design Guidelines
Sometimes, it seems as though the debate over school reform takes place in an alternate universe where time passes but nothing really changes.
Research & Commentary: Multiple Charter School Authorizers
Of the 41 states that allow charter schools, approximately 18 allow viable multiple authorizers to applicants hoping to open the schools, which are fully public but given freedom in matters such as
Research & Commentary: Local Control in Education
Parents and voters like the idea of local control in education, but they and politicians have differing definitions of it.
Research & Commentary: Illinois’ Pension Problem and How to Fix it
The pension system in Illinois is broke, both literally and structurally. Funding Illinois’ pension system is becoming increasingly difficult.
Research & Commentary: Chicago Municipal Wi-Fi
The City of Chicago recently unveiled plans to create a municipal wi-fi system allowing free access to high-speed wireless Internet services.

