Recent Research: Budgets and Taxes

Why Is Science Being Ignored?

Nick Baker
February 26, 2008

The Case for the Flat Tax

Trevor Martin
December 5, 2007

Federal Excise Tax on Tobacco

The Heartland Institute Staff
July 5, 2007

Excise Taxes - Focus on Michigan's Liquor Taxes

prepared by The Heartland Institute
April 11, 2007

Gross Receipts Taxes

The Heartland Institute
February 27, 2007

Phase Out Sales Tax On Groceries

February 13, 2007

Freshman Democratic Gov. Mike Beebe in 2007 proposed a 50 percent reduction in the state sales tax on groceries. The tax cut, enacted by the General Assembly reduced the grocery tax from six to three cents. Gov. Beebe has proposed reducing the grocery tax from three to two cents when the legislature meets in session in 2009.

Corporate Average Fuel Economy (CAFE) Standards

Heartland Institute staff
January 25, 2007

Research & Commentary: Tax Increment Finance

compiled by Diane Carol Bast
November 1, 2006

Tax increment financing is a popular economic development tool in municipalities across the country.

No Income Tax Increase. Reduce Top Rate to Highest Border State Rate.

July 13, 2004

Once upon a time many economists did not accept the idea that tax rates are a factor of economic development. The literature suggests that is no longer the case. Tax rates are a factor of economic development along with private property, the right of contract and the rule of law; infrastructure; a functional education system and skilled labor force; and a non-capricious regulatory policy. Rates are not the only factor, but entrepreneurs do take them into consideration when making decisions about employment.