Research and Commentaries

Research & Commentary: April Fool’s Day Tobacco Tax Hike—The Joke’s On States

April 1, 2009

A 62-cent increase in the federal excise tax on tobacco products, intended to fund the expansion of the State Children’s Health Insurance Program (SCHIP), goes into effect April 1.

“Sin Taxes” Are Flawed Tax Policy

April 15, 2009

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.

President Barack Obama's Cap-and-Trade Plan

Zonia M. Pino
March 27, 2009

Universal Access Fund Reform

March 9, 2009

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

What A Smoking Ban Would Mean For Indiana

February 5, 2009

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

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