Recent Research & Commentary

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

November 22, 2013

Electronic cigarettes have quickly become one of the most popular nicotine replacement products; the total market is expected to hit $1.7 billion this year.

Research & Commentary: Technological Services Taxes

November 13, 2013

A recent report from the Bay Area Council Economic Institute found the high-tech sector has grown

Research & Commentary: Online Travel Taxes

November 11, 2013

A new debate over how to tax hotel rooms could have a strong negative effec

Research & Commentary: Scholarship Tax Credits

November 11, 2013

Corporate K-12 education tax-credit programs, also known as scholarship tax-credit programs, are becoming a popular school choice option. In 2012 alone, three states established such credits.

Research & Commentary: Michigan’s Scalping Law

November 11, 2013

Michigan state Rep. Tim Kelly recently introduced a bill that would allow buyers and sellers of event tickets to negotiate in a free market.

Research & Commentary: Nebraska Tax Reform

November 11, 2013

At first glance, Nebraska’s tax system appears competitive.

Research & Commentary: Extreme Weather

Nongovernmental International Panel on Climate Change
November 4, 2013

For more than two decades the United Nations’ Intergovernmental Panel on Climate Change (IPCC) has supported the model-based narrative that carbon dioxide (CO2)-induced global warming wi

Research & Commentary: Private Management of Public Parks

November 4, 2013

America’s public parks are struggling financially and have become an expensive enterprise for governments to operate.

Research & Commentary: Network Neutrality

October 30, 2013

A current court case has reignited the debate over net neutrality.