Recent Research

Research & Commentary: Georgia Parent Trigger

Joy Pullmann
November 21, 2012

A Georgia legislator plans to propose an education reform that has garnered significant national attention: the Parent Trigger.

Research & Commentary: Oregon Capital Gains Tax Reform

Matthew Glans
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.

Research & Commentary: Internet Sales Taxes

Matthew Glans
November 19, 2012

In the past few years members of Congress have proposed several bills to expand states’ ability to tax purchases made online and from mail-order catalogs.

The Leaflet - HHS Extends Health Insurance Exchange Decision Deadline

John Nothdurft
November 16, 2012

With the reelection of President Barack Obama, the implementation of the federal health care law is moving forward,

Research & Commentary: Franchise Taxes

Matthew Glans
November 16, 2012

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: Extension Deadlines for Health Insurance Exchanges

Kendall Antekeier
November 15, 2012

Now that President Barack Obama has won reelection, the U.S. Department of Health and Human Services has extended the deadlines for states to implement health insurance exchanges.

Research & Commentary: Taxing Cloud Computing

Matthew Glans
November 13, 2012

Cloud computing has fundamentally changed how consumers purchase and use software and computing services, by moving many of the functions online.

Research & Commentary: South Carolina Medicaid Expansion

Kendall Antekeier
November 12, 2012

South Carolina will soon have to decide whether to expand its Medicaid programs by accepting additional federal funding.

Research & Commentary: Objective Teacher Evaluations

Joy Pullmann
November 12, 2012

In the past three years, more than 20 states have passed legislation modifying teacher evaluation systems, and more have committed to do the same in Race to the Top or No Child Left Behind waiver a

Research & Commentary: Commodities Position Limits

Matthew Glans
November 9, 2012

Since the 2008 financial crisis, the effect of speculation on commodities pricing has been hotly debated.