Recent Research: Budgets and Taxes

Research & Commentary: Capital Gains Taxes

August 30, 2010

The current capital gains tax rate of 15 percent is set to increase substantially at the end of the year as the 2001 and 2003 tax cuts sunset.

Research & Commentary: Privatization

August 26, 2010

The concept of privatization is relatively simple: a shifting of a government-provided service or aspects of it to a private business subject to the rigors of a competitive marketplace.

Research & Commentary: The Upcoming Dividend Tax Increase

August 25, 2010

One tax hike set to take effect January 1, 2011 unless Congressional action is taken is a 164 percent increase in the tax on dividends.

Actual Pay: A Survey of Missouri Public School Superintendent Salary and Benefit Packages

Audrey Spalding
July 29, 2010

In this interesting paper, Show-Me Institute researcher Audrey Spalding analyzes a topic that has received little systematic study: the compensation of school superintendents. School superintendents are the CEOs of our public school districts. Missouri school districts spend roughly $ 9,500 per student in current operating expenses. This rises to nearly $ 13,000 per student when capital expenditures are included. Superintendents, with the approval of their boards, make important decisions about how these resources are allocated.

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: VAT Will Increase Both Debt and Taxes

July 15, 2010

A value-added tax (VAT) is a sales tax applied at each stage of production for a good or service, instead of only at the point of final sale.

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.

How Much Does Each Diploma Cost?

June 14, 2010

HARTFORD – The average Connecticut high school graduate cost taxpayers about $133,000 from kindergarten through senior year, according to new research by the Yankee Institute. For high school graduates in the city of Hartford, which has the state’s most expensive graduates, that figure climbed to just under $200,000 per graduate, the data shows.

Using data from the Connecticut Department of Education, the Yankee Institute has ranked every Connecticut public high school by the lifetime cost of education per graduate. The five most expensive and least expensive diplomas are:

Research & Commentary: New Hampshire’s Vanishing Tax Advantage

April 26, 2010

New Hampshire Gov. John Lynch (D) has proposed his fifth cigarette tax increase in five years.