Recent Research & Commentary

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.

Research & Commentary: E-Cigarette Regulation in Ohio

March 17, 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: Oklahoma Parent Trigger

March 17, 2014

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

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Research & Commentary: "All-of-the-Above" Energy Strategy

March 12, 2014

Among the most popular justifications for interventionist energy policies is pursuit of a government-imposed “diversified” energy portfolio.

Research & Commentary: Wisconsin Renewable Portfolio Standard

March 12, 2014

In 1999, Wisconsin implemented a renewable portfolio standard (RPS) mandate requiring electric cooperatives and investor-owned utilities to obtain from renewable sources 2.2 percent of the electric