Recent Research & Commentary

Research & Commentary: What Effect Would a Tobacco Tax Hike Have on Utah?

January 5, 2010

Tobacco tax hikes like the one being discussed in Utah should be recognized for what they are: unstable and regressive tax increases targeting a minority of citizens, fueling unsustainable governme

Research & Commentary: Transaction Taxes

Eli Lehrer
December 14, 2009

Research & Commentary: SunRail Will Produce Few Benefits and Cost Millions

December 8, 2009

As Florida policymakers take up the SunRail passenger rail proposal, the performance of existing passenger rail systems across the country should be part of their deliberations.

Research & Commentary: Property Mitigation

Eli Lehrer
December 1, 2009

Research & Commentary: Internet Sales Taxes

James G. Lakely
November 10, 2009

Research & Commentary: Why the U.S. Should Cut its Corporate Tax Rate

November 9, 2009

What the U.S. economy needs more than another pork-filled stimulus plan or massive new spending proposal is a cut in the corporate tax rate.

Research & Commentary: Illinois' Alcohol Tax Is Helping Neighbor States

November 2, 2009

Illinois' alcohol tax increases, which the legislature pushed through to fund a $31 billion capital works plan, are beginning to have their troubling consequences.