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: 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: Online Travel Taxes

November 11, 2013

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

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: 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: Credit Union Federal Corporate Income Tax Exemption

October 30, 2013

The banking industry is using current efforts to reform the federal tax code as an opportunity to push for ending the federal corporate income tax exemption for credit unions.