Research & Commentary: Massachusetts Public Pensions and the Assumed Rate of Return Update
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
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
This essay is the first of a series of Heartland Policy Briefs that addresses entitlement reform. In this document he writes that,
Wisconsin’s Act 10: Saving Schools from the Fiscal Cliff
Wisconsin Gov. Scott Walker’s Act 10 is working.
The Leaflet - Approaching the Fiscal Cliff
Approaching the Fiscal Cliff
The Streetcar Fantasy
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
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
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
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
Next week is the election that will bring hundreds of new lawmakers into office at the state level.
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