Research and Commentaries

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

Research and Commentary: Welfare Reform Policies

August 27, 2013

In 1996, the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) was implemented.

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

Research & Commentary: Arkansas Common Core

August 1, 2013

The Arkansas legislature is holding hearings on the Common Core national education standards and tests in math and English that 46 states, including Arkansas, have adopted.

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 & Commentary: Financial Transaction Tax Update

July 31, 2013

In the years since the 2007–2008 financial crisis, legislators in the United States and other nations have proposed new taxes on certain financial transactions, including securities trading and sto

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.

Research & Commentary: Kentucky Common Core

July 25, 2013

The Kentucky legislature is holding hearings on Common Core—national education standards and tests in math and English that 46 states, including Kentucky, have adopted.

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

Syndicate content