Heritage Foundation

Congress Should Not Authorize States to Expand Collection of Taxes on Internet and Mail Order Sales

David S. Addington
April 6, 2012

The U.S. Supreme Court’s landmark 1992 decision in Quill Corporation v. North Dakota protects out-of-state businesses in the Internet era from overreaching by revenue-hungry states.

A Better Way to Pay: Five Rules for Reforming Teacher Compensation

Jason Richwine
April 24, 2012

Despite ongoing debates over teacher pay, merit pay systems, and pension benefits, there is broad agreement that teacher pay should be designed to recruit and retain the highest-quality teachers as

Job Creation and the Taxation of Foreign-Source Income

Daniel J. Mitchell
January 26, 2004

The World Trade Organization (WTO) has ruled that portions of U.S.

Reducing the Federal Footprint on Education and Empowering State and Local Leaders

June 2, 2012

Increasing federal intervention and the resulting burden of complying with federal programs, rules, and regulations has caused a significant growth in state bureaucracy, much of which has a parasit

Reforming Food Stamps to Promote Work and Reduce Poverty and Dependence

Robert Rector
June 27, 2001

The Food Stamp program is one of the largest means-tested welfare programs in the nation.

Reforming the Food Stamp Program

Robert Rector and Katherine Bradley
July 25, 2012

The food stamp program is due for reauthorization as part of a new farm bill.

A Carbon Tax Would Harm U.S. Competitiveness and Low-Income Americans Without Helping the Environment

Derrick Morgan
August 21, 2012

Abstract: Supporters of a new carbon tax are using arguments aimed at conservatives (it can be revenue neutral) and liberals (it can help the environment) alike.

The Assault on Coal and American Consumers

Nicolas D. Loris
July 23, 2012
This Heritage Foundation "Backgrounder" asserts that for decades, coal has literally been the rock that has powered America with cheap, reliable energy.

How the Death Tax Kills Small Businesses, Communities—and Civil Society

Patrick Fagan
July 26, 2010

The death tax: What does it kill? Who does it affect?

The Economic Case Against the Death Tax

Curtis Dubay
July 20, 2010

2010 is the only year since 1916 in which heirs to an estate will not have to pay the dreaded death tax. Victory for small businesses?

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