Heartland Research & Commentary

Federal and state Universal Access and Service Funds (UASFs) have become an inefficient and unnecessary use of taxpayer money.

While Indiana’s legislature and citizens debate the merits of a draconian statewide smoking ban, business owners are already taking steps to balance the wishes of the smoking and nonsmoking populat

Research & Commentary: The Best And Worst Ways to Eliminate a Budget Deficit

Proposals to increase the federal cigarette tax by 61 cents (156 percent), in order to pay for an expansion of the State Children’s Health Insurance Program (SCHIP), are problematic.

For years tobacco consumers have been flocking to Virginia to take advantage of the 30 cents-per-pack cigarette tax in order to avoid taxes in Maryland and Washington, DC, where the tax is currentl