Heartland Research & Commentary

New Hampshire Gov. John Lynch (D) has proposed his fifth cigarette tax increase in five years.

The uncertain future of the Terrorism Risk Insurance Act (TRIA), which expires in 2014 and was recently the subject of an amendment to sunset it, has some individuals and organizations calling for

Since the 1990s, the building of new sports stadiums has increasingly relied on taxpayer funds, with subsidies growing from just a few million dollars in tax exemptions to unabashed corporate welfa

Federal and state universal access and service funds (UASFs) have become an ineffective and outdated use of taxpayer money.

Access to credit is an essential component of a market system, and the tightening of credit markets in the course of the economic downturn has businesses and entrepreneurs struggling to sustain the