Heartland Institute

Research & Commentary: Sin Taxes

August 27, 2013

According to a report by 24/7 Wall St., state governments collected more than $50 billion in “sin taxes” in 2011 from several products and activities including gambling, smoking, and alcohol consum

Comments on Microsoft Settlement to U.S. Department of Justice

January 17, 2002

This comment was one of some 30,000 submitted to the U.S.

Research & Commentary: Internet Access Tax Update

August 6, 2013

The Internet Tax Freedom Act of 1998 was designed to promote the growth of the Internet by placing a moratorium on state and local taxation of Internet access and the creation of discriminatory tax

Tip Sheet: State Income Tax Reform

August 1, 2013

State Income Tax Reform         

Problem

Research and Commentary: Laffer and the Marketplace Fairness Act

August 1, 2013

On July 18, economist Arthur Laffer released a study titled “Pro-Growth and E-Fairness,” in which he supports the Marketplace Fairness Act.

Research and Commentary: Effects of Obamacare on Businesses and Employment

July 30, 2013

There has been much debate over how the Patient Protection and Affordable Care Act will affect business decisions and job creation.

Common Core: Joy Pullmann Testifies to the Arkansas Legislature

July 22, 2013

[Below is an excerpt of School Reform News Managing Editor, Joy Pullmann's July 22, 2013 testimony bef

Research & Commentary: Progressive Taxation

July 15, 2013

One of the primary tax reform debates taking place in several states is an argument over which type of tax system most efficiently raises revenue for the government while not unduly burdening taxpa

Research & Commentary: Auto Insurance Mandates and Minimum Rate Regulation

July 15, 2013

Individual mandates are commonly applied to auto insurance: Forty-nine states and the District of Columbia currently require t

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