Heartland Research & Commentary

States are increasingly interested in expanding subsidies to the film industry through the use of refundable tax credits and sales tax exemptions.

People often support smoking bans in order to be protected from the nuisance of smoking environments in restaurants, bars, casinos, and other businesses.

The Kansas Health Policy Authority’s recommendation to use a 75-cent cigarette tax increase to pay for health costs should be worrisome—not only to smokers, but also to non-smokers and fiscally res

According to the Pew Center on the States, state government employee pension plans nationwide have racked up nearly $36

A 25 percent increase in New Hampshire's cigarette tax, scheduled to go into effect today, has been put on hold until audits can be completed to determine just how much revenue the tax has raised s

In an effort to vilify the legal act of smoking, anti-tobacco groups in Utah are pushing a $2 per pack cigarette tax, with the help of very provocative and misleading statistics on health care cost