Recent Research & Commentary

Research & Commentary: Regulating Payday Loans

September 30, 2013

Over the past several years, states have begun considering new laws that would place severe limits (interest rate caps) or even bans on certain types of short-term loans, often called “payday loans

Research & Commentary: Massachusetts Computer and Software Service Tax

September 25, 2013

Massachusetts has had great success in recent years developing a burgeoning technology market, employing thousands across the state.

Research & Commentary: Prevailing Wage Laws

September 25, 2013

Thirty-two states have prevailing wage laws.

Research & Commentary: Terrorism Risk Insurance Act Extension

September 25, 2013

The Terrorism Risk Insurance Act (TRIA) is currently set to expire at the end of 2014, and both its proponents and detractors have been pushing Congress to act by either extending the program or al

Research & Commentary: Social Cost of Carbon

September 12, 2013

The Obama administration recently increased the federal government’s estimated social costs for carbon emissions.

Research & Commentary: Estate Tax

August 30, 2013

The modern estate tax, which taxed an individual’s assets upon death, was created in 1916 alongside the first income tax.

Research & Commentary: Smart Growth Update

August 30, 2013

“Smart growth” refers to a city planning philosophy intended to reduce administrative costs, increase population density, decrease urban sprawl, reduce pollution, and similar goals.

Research & Commentary: Sin Taxes

August 27, 2013

According to a report by 24/7 Wall St., state governments collected more than $50 billion in “sin taxes” in 2011 from several products and activities including gambling, smoking, and alcohol consum

Research & Commentary: Terrorism Risk Insurance Act Extension

August 27, 2013

The Terrorism Risk Insurance Act (TRIA) is currently set to expire at the end of 2014 and both its supporters and detractors have been pushing Congress to act by either extending the program or all

Research and Commentary: Welfare Reform Policies

August 27, 2013

In 1996, the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) was implemented.