Recent Research

No. 123 Obama Health Plan: Rationing, Higher Taxes, and Lower Quality Care

Peter Ferrara
Peter J. Ferrara
August 6, 2009

President Barack Obama and Congressional Democrats are rushing to enact legislation that would overhaul the way health care is financed and delivered in the United States.

Research & Commentary: The Damaging Effects of Tourism Taxes

John Nothdurft
July 28, 2009

Tourism taxes have become an increasingly trendy pick for elected officials hoping to raise additional revenue to cover increases in government spending.

Climate Change Reconsidered

Zonia M. Pino
June 30, 2009

Research & Commentary: Taxing the Rich Will Bankrupt Your State

John Nothdurft
June 17, 2009

Lawmakers in at least eight states are considering raising income tax rates on a small percentage of top income-earners in order to shore up their state budgets.