Heartland Research & Commentary

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Federal and state universal access and service funds (UASFs) have become an ineffective and outdated use of taxpayer money.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

Tobacco tax hikes like the one being discussed in Utah should be recognized for what they are: unstable and regressive tax increases targeting a minority of citizens, fueling unsustainable governme

Gov.