Recent Research & Commentary

Research & Commentary: Carbon Tax Swaps

August 6, 2012

Carbon taxes have regained traction with several prominent Republican lawmakers and political leaders publicly voicing support for a “revenue-neutral” carbon tax in exchange for tax cuts on capital

Research & Commentary: Estate Taxes

August 6, 2012

Few taxes imposed by state and local governments are more controversial than the estate tax, popularly referred to as the “death tax.” Estate taxes are levies on the net value of the estate of

Research & Commentary: Michigan Teacher Pension Reforms

August 6, 2012

Michigan lawmakers are considering addressing the state’s debilitating $22 billion teacher pension deficit by switching incoming state teachers to a 401(k)-style plan instead of the traditional def

Research & Commentary: Unemployment Insurance Fraud and Overpayments

August 6, 2012

With the nation’s economy still in the doldrums, unemployment compensation funds in many states have become insolvent. One reason is that waste and fraud plague the system.

Research & Commentary: Diverging Education Opportunities

August 6, 2012

Recent research demonstrates a growing divide among America’s wealthier and poorer households.

Research & Commentary: Parent Trigger Success in Adelanto

August 6, 2012

A judge recently ruled that a Parent Trigger petition from parents in Adelanto, California is valid and their request to convert their children’s school to a charter must go into effect.

Research & Commentary: Congestion Traffic Pricing

August 6, 2012

According to a report by the Texas Transportation Institute, the cost of urban traffic congestion, converted to a dollar value, quintupled between 1982 and 2007.

Research & Commentary: Teacher Shortages

July 30, 2012

North Dakota is reporting extreme teacher shortages as the state booms economically thanks in great part to oil extraction, but it’s not the only place where such shortages are occurring.

Research & Commentary: Reforming Wisconsin’s Income Tax

Tom March
July 24, 2012

Wisconsin State Rep. Robin Vos recently called for a legislative council committee on state income tax reform to look at the state’s current, progressive, income tax structure.

Research & Commentary: Public Pensions and the Assumed Rate of Return

July 23, 2012

In states and municipalities across the country, the high cost of traditional defined-benefit public pensions has become a hot-button issue as unfunded liabilities have raced out of control.