Recent Research & Commentary

Virginia Needs Spending Reform, Not Higher Cigarette Taxes

December 18, 2008

For years tobacco consumers have been flocking to Virginia to take advantage of the 30 cents-per-pack cigarette tax in order to avoid taxes in Maryland and Washington, DC, where the tax is currentl

Credit Default Swaps

Matthew Glans
November 25, 2008

Reforming Ohio’s Unemployment Fund

Matthew Glans
November 25, 2008

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