Recent Research & Commentary

Research & Commentary: The Effects of Dividend Tax Changes

June 5, 2012

Several tax increases are set to go into effect at the end of 2012 unless Congress renews the “Bush Tax Cuts.” One of the most significant increases would be a tax hike on dividends of up to189 per

Research & Commentary: Designing Tax Credit Scholarships

June 5, 2012

The New York Times published an article in May purporting to indict tax credit scholarship programs with evidence some scholarship-granting nonprofits were poorly and unethically managed.

Research & Commentary: The Public’s Knowledge and Opinions of School Choice

June 4, 2012

In the past 18 months, the number and reach of school choice programs have increased exponentially across the United States, bolstered by Republican governors and legislative majorities elected in

Research & Commentary: Carried Interest Taxes

May 31, 2012

One issue currently under debate is how carried interest, the share of the profits of an investment or investment fund that is paid to an investment manager as compensation, will be taxed.

Research & Commentary: Stafford Student Loans

May 29, 2012

As outstanding U.S. college student debt passed the $1 trillion mark this year and college costs continued to rise faster than health care costs, U.S.

Research & Commentary: Interstate Health Care Compacts

May 29, 2012

While the Supreme Court considers the fate of the federal health care law, some states are attempting to take more control over health care by engaging in interstate health care compacts.

Research & Commentary: Illinois Cigarette Tax Won't Fix Medicaid

May 17, 2012

After raising the state’s personal income and corporate tax last year, Illinois is considering a $1 per pack hike in the state’s cigarette tax.

Research & Commentary: Crop Insurance Reform

May 15, 2012

Farmers buy crop insurance for protection against the financial impact of natural disasters affecting their crops and the loss of revenue caused by declines in agricultural commodity prices.

Research & Commentary: School District Budgets

May 10, 2012

School districts often finalize budgets in the spring, so it’s an opportune time to consider how they can convert the “new normal” of budget cuts into benefits for schools and children.