Recent Research: Budgets and Taxes

Research & Commentary: Estate Taxes

Matthew Glans
August 6, 2012

Few taxes imposed by state and local governments are more controversial than the estate tax, popularly referred to as the “death tax.” Estate taxes are levies on property transferred from a decease

Research & Commentary: Congestion Traffic Pricing

Matthew Glans
August 6, 2012

According to a report by the Texas Transportation Institute, the cost of urban traffic congestion, converted to a dollar value, quintupled between 1982 and 2007.

Research & Commentary: Carbon Tax Swaps

Taylor Smith
August 6, 2012

Carbon taxes have regained traction with several prominent Republican lawmakers and political leaders publicly voicing support for a “revenue-neutral” carbon tax in exchange for tax cuts on capital

Policy Tip Sheet: Corporate Income Taxes

Taylor Smith
July 31, 2012

Corporate Income Taxes

 

Problem

Research & Commentary: Reforming Wisconsin’s Income Tax

Tom March
July 24, 2012

Wisconsin State Rep. Robin Vos recently called for a legislative council committee on state income tax reform to look at the state’s current, progressive, income tax structure.

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

Matthew Glans
July 23, 2012

In states and municipalities across the country, the high cost of traditional defined-benefit public pensions has become a hot-button issue as unfunded liabilities have raced out of control.

Policy Tip Sheet: Myth Vs. Fact - Internet Taxes

John Nothdurft
July 19, 2012

Myth 1: A tax on Internet sales just enables states to collect taxes they are already legally entitled to collect.

Research & Commentary: Gasoline Taxes

Matthew Glans
July 17, 2012

(An updated verison of this policy document can be found here)

The Leaflet - What Does The Supreme Court Ruling Mean for States?

John Nothdurft
June 29, 2012

What does the Supreme Court ruling mean for states?