Recent Research & Commentary

Research & Commentary: Solar Power in Maine

April 11, 2014

The State of Maine is considering two proposals to provide greater incentives for solar power.

Research & Commentary: Taxing and Regulating E-Cigarettes in Vermont

April 11, 2014

Over the past five years, electronic cigarettes (e-cigarettes) have emerged as a popular alternative for smokers looking to quit or substantially reduce their cigarette use.

Research & Commentary: Ending Internet Access Taxes for Good

April 11, 2014

The current national moratorium on state and local taxation of Internet access is set to expire in 2014, but two proposals being considered in Congress would permanently ban discriminatory taxes on

Research & Commentary: Latest Research on Government Preschool Programs

April 8, 2014

More and more states are adding or expanding government preschool programs, in spite of research that continues to show these programs have little or no long-term effects on needy children.

Research & Commentary: Energy Inducement Prizes

March 24, 2014

Under the pretext of climate change mitigation, energy portfolio diversification, and energy independence, the federal government and many state governments have implemented costly subsidies and ma

Research & Commentary: State Carbon Taxes

March 24, 2014

Legislators in many states have blamed high-profile regional weather events on anthropogenic global warming and are proposing carbon taxes as a way to reduce carbon dioxide emissions and thereby—th

Research & Commentary: Taxpayer Funding of Sports Facilities

March 21, 2014

In the early days of professional sports, nearly all new sports facilities were privately financed.

Research & Commentary: Maryland Estate Tax Reform

March 20, 2014

Few taxes imposed by state and local governments are more controversial than the estate tax, popularly referred to as the death tax.

Research & Commentary: Tennessee Hall Tax

March 19, 2014

Tennessee is often identified as one of the nine U.S. states without an income tax.