Research & Commentary: Weight-Based Smokeless Tobacco Taxes in Wisconsin
Wisconsin is considering a revenue neutral tax proposal that would change the tax structure for smokeless tobacco from an ad valorem tax to a weight-based tax.
Research & Commentary: Pennsylvania Liquor Control Board Fees
Research & Commentary: Contracting Out Prison Services
The cost of incarceration, rehabilitation, and security in state, local, and federal prisons has become a serious budget problem.
Policy Tip Sheet No. 6 - Alcohol Taxes
Research & Commentary: Louisiana Shouldn’t Concede Its Tobacco Tax Advantage
Louisiana is considering a proposal for a significant tax hike on cigarettes, smoking tobacco, and smokeless tobacco products.
Research & Commentary: Wireless Tax Fairness in the States
The Wireless Tax Fairness Act of 2011, currently pending in Congress, would put a moratorium on discriminatory state wireless phone and data service tax increases.
Research & Commentary: Georgia Tax Reform
The Special Council on Tax Fairness for Georgians was established to conduct a study of the state’s revenue structure and make a report of its findings and recommendations for legislation.
Tapping the Rainy Day Fund & School Fund Balances
Balancing the 2010-11 Budget without Raising Taxes
The Economic Stabilization Fund (ESF): Appropriate Uses and Legislative History
Research & Commentary: Georgia Sunday Sales Local Option
Georgia is one of only three states that prohibit the retail sale of liquor, wine, and beer on Sundays.
Research & Commentary: Airline Passenger Tax
Congress is considering an increase in the airline passenger facility tax from $4.50 to $7.00 per takeoff and landing. In total this would be a massive $2 billion tax increase on consumers.
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