Recent Research & Commentary

Research & Commentary: A Different Way to Budget

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: Extending the Bush Tax Cuts

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.

Contraband Tobacco in Canada: Tax Policies and Black Market Incentives

Nachum Gabler
July 1, 2010

A 2010 study by the Fraser Institute, a Canadian free-market think-think, analyzes the effects of national excise taxes on tobacco, attempting to quantify the size and scope of the resulting black-