Recent Research & Commentary

Research & Commentary: Capital Gains Taxes

John Nothdurft
August 30, 2010

The current capital gains tax rate of 15 percent is set to increase substantially at the end of the year as the 2001 and 2003 tax cuts sunset.

Research & Commentary: Privatization

John Nothdurft
August 26, 2010

The concept of privatization is relatively simple: a shifting of a government-provided service or aspects of it to a private business subject to the rigors of a competitive marketplace.

Research & Commentary: The Upcoming Dividend Tax Increase

John Nothdurft
August 25, 2010

One tax hike set to take effect January 1, 2011 unless Congressional action is taken is a 164 percent increase in the tax on dividends.

Research & Commentary: Virtual Schools

Marc Oestreich
August 23, 2010

Research & Commentary: A Different Way to Budget

John Nothdurft
July 15, 2010

States are beginning to turn away from baseline budgeting, a method that has proven ineffective in keeping the size of government to a responsible level.

Research & Commentary: VAT Will Increase Both Debt and Taxes

John Nothdurft
July 15, 2010

A value-added tax (VAT) is a sales tax applied at each stage of production for a good or service, instead of only at the point of final sale.

Research & Commentary: Extending the Bush Tax Cuts

John Nothdurft
July 7, 2010

Without Congressional action the Bush tax cuts will sunset on January 1, 2011 and raise U.S. residents’ tax bills by a whopping $3.1 trillion over the next 10 years.