Heartland Research & Commentary

Research & Commentary: Capital Gains Taxes Update

June 13, 2012

Absent Congressional action, several tax increases will go into effect at the end of the year.

Research & Commentary: Pennsylvania Liquor Privatization

June 12, 2012

The Pennsylvania House is considering a bill that would privatize the state’s liquor sales. Currently all liquor sales in Pennsylvania are done in state-run stores.

Research & Commentary: Hydraulic Fracturing Bans

June 7, 2012

Despite there being no known natural gas resources in Vermont, Gov. Peter Shumlin recently signed into law the nation’s first state ban on hydraulic fracturing (fracking).

Research & Commentary: Enterprise Value Tax

June 7, 2012

A proposal from the Obama administration that has generated significant opposition from the financial sector is the enterprise value tax.

Research & Commentary: The Effects of Dividend Tax Changes

June 5, 2012

Several tax increases are set to go into effect at the end of 2012 unless Congress renews the “Bush Tax Cuts.” One of the most significant increases would be a tax hike on dividends of up to189 per

Research & Commentary: Designing Tax Credit Scholarships

June 5, 2012

The New York Times published an article in May purporting to indict tax credit scholarship programs with evidence some scholarship-granting nonprofits were poorly and unethically managed.

Research & Commentary: The Public’s Knowledge and Opinions of School Choice

June 4, 2012

In the past 18 months, the number and reach of school choice programs have increased exponentially across the United States, bolstered by Republican governors and legislative majorities elected in

The Leaflet - Mixed Election Results From States

November 17, 2011

This week was election week for lawmakers in Louisiana, Mississippi, New Jersey, and Virginia.

Research & Commentary: Carried Interest Taxes

May 31, 2012

One issue currently under debate is how carried interest, the share of the profits of an investment or investment fund that is paid to an investment manager as compensation, will be taxed.

Research & Commentary: Interstate Health Care Compacts

May 29, 2012

While the Supreme Court considers the fate of the federal health care law, some states are attempting to take more control over health care by engaging in interstate health care compacts.

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