Heartland Research & Commentary

More than 20 states are considering “sin taxes”—such as excise taxes on tobacco, beer, and spirits—in order to shore up their budget deficits.

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