Recent Research: Budgets and Taxes

Defined Contribution vs. Defined Benefit Pensions

John Nothdurft
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

John Nothdurft
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

John Nothdurft
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

Smoking Bans and Property Rights

John Nothdurft
September 12, 2008

As President Calvin Coolidge once said, "Ultimately property rights and personal rights are the same thing." Property rights are at the heart of the smoking ban debate, but they are often overlooke

Massachusetts Bucking The Trend On State Employees — And Not In A Good Way

John Nothdurft
August 28, 2008

With 29 states expected to face budget deficits next year, many governors are realizing their state payrolls have swelled well beyond their means.

No. 121 Housing Policy for the 21st Century

William Higginson
July 24, 2008

Future Deficits Inevitable Without Comprehensive Solution

John Nothdurft
July 24, 2008

Washington's estimated $2.7 billion budget shortfall will force tough decisions to be made in the coming years, and without fiscal discipline these deficits will reoccur in larger form.

Reoccurring Budget Deficits Need Comprehensive Fix

John Nothdurft
July 17, 2008

California is facing a $17 billion deficit along with the third-highest unemployment rate in the country. This has caused some elected officials to say the state has a revenue problem ...

Research & Commentary: TABOR, The Taxpayers Bill of Rights

John Nothdurft
Ralph Conner
July 8, 2008

Introduction by Steven Stanek
Managing Editor
Budget & Tax News
The Heartland Institute

Freight Rail Would Save Time and Fuel

John Nothdurft
July 3, 2008

A study released July 1 by the Association of American Railroads, written by Heartland Institute Senior Fellow Wendell Cox, shows that expanding freight rail would dramatically reduce congestion, p