Recent Research & Commentary

Film Tax Credits: Do They Work?

November 21, 2008

States are increasingly interested in expanding subsidies to the film industry through the use of refundable tax credits and sales tax exemptions.

Worker’s Compensation Insurance

Matthew Glans
November 7, 2008

Research & Commentary: What A Smoking Ban Would Mean for Michigan

November 4, 2008

People often support smoking bans in order to be protected from the nuisance of smoking environments in restaurants, bars, casinos, and other businesses.

Kansas Can’t Afford A Cigarette Tax Hike

October 30, 2008

The Kansas Health Policy Authority’s recommendation to use a 75-cent cigarette tax increase to pay for health costs should be worrisome—not only to smokers, but also to non-smokers and fiscally res

Defined Contribution vs. Defined Benefit Pensions

October 13, 2008

According to the Pew Center on the States, state government employee pension plans nationwide have racked up nearly $36

Raising New Hampshire's Cigarette Tax Is Bad Tax Policy

October 1, 2008

A 25 percent increase in New Hampshire's cigarette tax, scheduled to go into effect today, has been put on hold until audits can be completed to determine just how much revenue the tax has raised s

Utah Cigarette Tax Is More than Meets the Eye

September 22, 2008

In an effort to vilify the legal act of smoking, anti-tobacco groups in Utah are pushing a $2 per pack cigarette tax, with the help of very provocative and misleading statistics on health care cost