Recent Research: Budgets and Taxes

The Leaflet - States to Tackle Income Taxes

January 25, 2013

States To Tackle Income Taxes

The Leaflet - Meet Your Very Own Think Tank!

January 17, 2013

One of the great privileges I have in working for Heartland is the opportunity to help elected officials at all level

Research & Commentary: Minnesota Millionaire Tax Hikes

January 16, 2013

Minnesota Gov. Mark Dayton has proposed a new top marginal tax rate for high-income-earners several times.

Research & Commentary: Massachusetts Public Pensions and the Assumed Rate of Return Update

January 10, 2013

In Massachusetts, as in many other states and municipalities across the country, the high cost of traditional defined-benefit public pensions has become an important issue as unfunded liabilities h

The Leaflet - Carbon Tax Runs Into Opposition

December 14, 2012

One need not look far to see the federal government and state governments are moving further apart on their approac

A Winning Plan for Entitlement Reform

December 13, 2012

This essay is the first of a series of Heartland Policy Briefs by the author on entitlement reform.

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.