Policy Briefs

Texas’s Margins Tax: Principles for Reform

February 1, 2012

Texas’s franchise tax—better known as the “margins tax”—does not work as advertised. The tax has not achieved any of the goals its creators set out for it.

Comments on Report to Congress on How to Modernize and Improve the System of Insurance Regulation in the United States

November 29, 2011

The Heartland Institute is a research and educational organization devoted to discovering, developing, and promoting free-market solutions to social and economic problems.

The Case for Creating a Michigan Auto Insurance Fraud Prevention Agency

November 17, 2011

In February 2008, Pennsylvania resident Corey Middleton called the police and his insurance company to report a serious problem.

Regulating For-Profit Colleges in Ohio

October 31, 2011

The Ohio legislature is considering H.B.

Five Things to Consider Before Raising Tobacco Taxes: A Review of the Research

Eli Lehrer
July 25, 2011

Tobacco use poses well-known health risks. Smokers, on average, die earlier than nonsmokers.

Amicus Brief: Deseret Power Electric Cooperative

March 21, 2008

U.S. EPA issued a Clean Air Act permit last year to the Deseret Power Electric Cooperative, ending a three year process costing the utility millions of dollars.

Solving the Flood/Wind Problem After Hurricane Losses:

Scott Richardson and Eli Lehrer
June 1, 2011

In the aftermath of a hurricane landfall, there often isn’t enough data or experience relating to the losses to make known for certain whether a given loss resulted from wind or water.

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