Recent Research & Commentary

Research & Commentary: Taxing Cloud Computing

Matthew Glans
November 13, 2012

Cloud computing has fundamentally changed how consumers purchase and use software and computing services, by moving many of the functions online.

Research & Commentary: South Carolina Medicaid Expansion

Kendall Antekeier
November 12, 2012

South Carolina will soon have to decide whether to expand its Medicaid programs by accepting additional federal funding.

Research & Commentary: Objective Teacher Evaluations

Joy Pullmann
November 12, 2012

In the past three years, more than 20 states have passed legislation modifying teacher evaluation systems, and more have committed to do the same in Race to the Top or No Child Left Behind waiver a

Research & Commentary: Commodities Position Limits

Matthew Glans
November 9, 2012

Since the 2008 financial crisis, the effect of speculation on commodities pricing has been hotly debated.

Research & Commentary: Education Savings Accounts

Joy Pullmann
November 8, 2012

A new report pinpoints education savings accounts as the next-generation school voucher system for states committed to real education reform.

Research & Commentary: The Fiscal Cliff and Taxmageddon

Matthew Glans
November 8, 2012

Absent action from Congress and the president, the United States will face what many are calling a “fiscal cliff” at the beginning of 2013.

Research & Commentary: Wind Power Subsidies

Taylor Smith
November 6, 2012

Wind power generation has been generously subsidized since the Public Utility Regulatory Policies Act of 1978.

Research & Commentary: Education Spending and Student Achievement

Joy Pullmann
November 1, 2012

Polls consistently show voters generally think public schools need more money – but they estimate school spending is at most half of what it really is.

Research & Commentary: State Capital Gains Taxes

Matthew Glans
October 31, 2012

As Congress decides whether to allow the national capital gains tax rate to increase at the beginning of next year, states across the country are debating whether to change their own capital gains

Research & Commentary: Worldwide vs. Territorial Taxation

Matthew Glans
October 30, 2012

The United States has the highest corporate tax rate among the 34 nations in the Organisation for Economic Co-Operation and Development (OECD) in addition to being one of the few nations still usin