Heartland Institute

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.

Research & Commentary: Objective Teacher Evaluations

November 12, 2012

In the past three years, more than 20 states have passed legislation modifying teacher evaluation systems, and more have committed to do the same in Race to the Top or No Child Left Behind waiver a

Research & Commentary: Education Savings Accounts

November 8, 2012

A new report pinpoints education savings accounts as the next-generation school voucher system for states committed to real education reform.

Research & Commentary: South Carolina Medicaid Expansion

November 12, 2012

South Carolina will soon have to decide whether to expand its Medicaid programs by accepting additional federal funding.

Research & Commentary: Commodities Position Limits

November 9, 2012

Since the 2008 financial crisis, the effect of speculation on commodities pricing has been hotly debated.

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