Heartland Research & Commentary

The Internet Tax Freedom Act of 1998 was designed to promote the growth of the Internet by placing a moratorium on state and local taxation of Internet access and the creation of discriminatory tax

Oklahoma legislators will soon consider an education reform that has garnered significant national attention: the Parent Trigger.

Cyber-terrorism, hackers, identity theft, and viruses threaten to disrupt digital networks.

One of Utah’s most ambitious municipal broadband programs is facing serious subscribership and funding problems.

Nevada legislators are considering an education reform that has garnered significant national attention: the Parent Trigger.

The United States has increased its teaching force 250 percent since 1950, reducing teacher-student ratios from 1:22 to 1:15, but the expansion has not brought higher teacher quality.

A Georgia legislator plans to propose an education reform that has garnered significant national attention: the Parent Trigger.

With gasoline prices reaching all-time highs, some activists and politicians are attacking oil and gas companies for not fully developing the federal leases for energy production they hold, and the

As Congress considers whether to allow the capital gains tax rate to increase at the beginning of 2013, states across the nation are debating whether to change their own capital gains tax rates.

In the past few years members of Congress have proposed several bills to expand states’ ability to tax purchases made online and from mail-order catalogs.