Recent Research

Research & Commentary: Capital Gains Taxes Update

Matthew Glans, John Nothdurft
June 13, 2012

Absent Congressional action, several tax increases will go into effect at the end of the year.

Research & Commentary: Pennsylvania Liquor Privatization

Matthew Glans
June 12, 2012

The Pennsylvania House is considering a bill that would privatize the state’s liquor sales. Currently all liquor sales in Pennsylvania are done in state-run stores.

Research & Commentary: Enterprise Value Tax

Matthew Glans
June 7, 2012

A proposal from the Obama administration that has generated significant opposition from the financial sector is the enterprise value tax.

Research & Commentary: Hydraulic Fracturing Bans

Taylor Smith
June 7, 2012

Despite there being no known natural gas resources in Vermont, Gov. Peter Shumlin recently signed into law the nation’s first state ban on hydraulic fracturing (fracking).

Research & Commentary: Designing Tax Credit Scholarships

Joy Pullmann
June 5, 2012

The New York Times published an article in May purporting to indict tax credit scholarship programs with evidence some scholarship-granting nonprofits were poorly and unethically managed.

Research & Commentary: The Effects of Dividend Tax Changes

Matthew Glans
June 5, 2012

Several tax increases are set to go into effect at the end of 2012 unless Congress renews the “Bush Tax Cuts.” One of the most significant increases would be a tax hike on dividends of up to189 per

Research & Commentary: The Public’s Knowledge and Opinions of School Choice

Joy Pullmann
June 4, 2012

In the past 18 months, the number and reach of school choice programs have increased exponentially across the United States, bolstered by Republican governors and legislative majorities elected in

The Leaflet - Governor Walker's Act 10

John Nothdurft
June 1, 2012

It has been a year since Wisconsin’s Act 10, which limited collective bargaining rights for most public employees, went into effect.

Research & Commentary: Carried Interest Taxes

Matthew Glans
May 31, 2012

One issue currently under debate is how carried interest, the share of the profits of an investment or investment fund that is paid to an investment manager as compensation, will be taxed.

Research & Commentary: Stafford Student Loans

Joy Pullmann
May 29, 2012

As outstanding U.S. college student debt passed the $1 trillion mark this year and college costs continued to rise faster than health care costs, U.S.