Research & Commentary: Age Restrictions for Electronic Cigarettes
Thousands of American smokers trying to quit have tried electronic cigarettes, or “e-cigarettes,” sales of which have doubled in recent years.
Research & Commentary: Regulating Payday Loans
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
Massachusetts has had great success in recent years developing a burgeoning technology market, employing thousands across the state.
Research & Commentary: Prevailing Wage Laws
Thirty-two states have prevailing wage laws.
Research & Commentary: Terrorism Risk Insurance Act Extension
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
The Obama administration recently increased the federal government’s estimated social costs for carbon emissions.
Research & Commentary: Estate Tax
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
“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
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
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
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