Heartland Institute

Research & Commentary: The Nevada Parent Trigger

December 6, 2012

Nevada legislators are considering an education reform that has garnered significant national attention: the Parent Trigger.

Pricewaterhouse Coopers' 'Too Late' Report: Poor Science, No Practical Solutions

November 21, 2012

A new report from PricewaterhouseCoopers (PWC), titled Too Late for Two Degrees?

Research & Commentary: Efforts to Improve Teacher Quality

November 21, 2012

The United States has increased its teaching force 250 percent since 1950, reducing teacher-student ratios from 1:22 to 1:15, but the expansion has not brought higher teacher quality.

Research & Commentary: Georgia Parent Trigger

November 21, 2012

A Georgia legislator plans to propose an education reform that has garnered significant national attention: the Parent Trigger.

Research & Commentary: “Use it or Lose it” Proposals

November 21, 2012

With gasoline prices reaching all-time highs, some activists and politicians are attacking oil and gas companies for not fully developing the federal leases for energy production they hold, and the

Research & Commentary: Oregon Capital Gains Tax Reform

November 20, 2012

As Congress considers whether to allow the capital gains tax rate to increase at the beginning of 2013, states across the nation are debating whether to change their own capital gains tax rates.

Research & Commentary: Internet Sales Taxes

November 19, 2012

In the past few years members of Congress have proposed several bills to expand states’ ability to tax purchases made online and from mail-order catalogs.

Research & Commentary: Franchise Taxes

November 16, 2012

Several states either have begun transitioning away from franchise taxes or are considering repeal. A franchise tax is a state tax levied on businesses and partnerships chartered within a state.

Research & Commentary: Extension Deadlines for Health Insurance Exchanges

November 15, 2012

Now that President Barack Obama has won reelection, the U.S. Department of Health and Human Services has extended the deadlines for states to implement health insurance exchanges.

Research & Commentary: Taxing Cloud Computing

November 13, 2012

Cloud computing has fundamentally changed how consumers purchase and use software and computing services, by moving many of the functions online.

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