Recent Research: Budgets and Taxes

Wisconsin’s Act 10: Saving Schools from the Fiscal Cliff

December 11, 2012

Wisconsin Gov. Scott Walker’s Act 10 is working.

The Leaflet - Approaching the Fiscal Cliff

November 29, 2012

Approaching the Fiscal Cliff

The Streetcar Fantasy

Randal O'Toole
November 28, 2012

Plans to build streetcar lines in San Antonio are based on several critical fallacies, including claims that streetcars are superior to buses in their ability to attract riders and that streetcars

Research & Commentary: Oregon Capital Gains Tax Reform

November 20, 2012

As Congress considers whether to allow the capital gains tax rate to increase at the beginning of 2013, states across the nation are debating whether to change their own capital gains tax rates.

Research & Commentary: Franchise Taxes

November 16, 2012

Several states either have begun transitioning away from franchise taxes or are considering repeal. A franchise tax is a state tax levied on businesses and partnerships chartered within a state.

Research & Commentary: The Fiscal Cliff and Taxmageddon

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.

The Leaflet: Post-Election Health Care Policy

November 1, 2012

Next week is the election that will bring hundreds of new lawmakers into office at the state level.

Research & Commentary: State Capital Gains Taxes

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

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

Research & Commentary: High-Speed Rail

October 24, 2012

In 2009 in the American Recovery and Reinvestment Act (ARRA), Congress allocated $8 billion to send to states for intercity rail projects, with “priority to projects that support the development of