Research and Commentaries

Research & Commentary: Maryland Estate Tax Reform

March 20, 2014

Few taxes imposed by state and local governments are more controversial than the estate tax, popularly referred to as the death tax.

Research & Commentary: Taxpayer Funding of Sports Facilities

March 21, 2014

In the early days of professional sports, nearly all new sports facilities were privately financed.

Research & Commentary: Tennessee Hall Tax

March 19, 2014

Tennessee is often identified as one of the nine U.S. states without an income tax.

Research & Commentary: Oklahoma Parent Trigger

March 17, 2014

Oklahoma legislators are considering an education reform that has garnered significant national attention: the Parent Trigger.

Research & Commentary: E-Cigarette Regulation in Ohio

March 17, 2014

Over the past five years, electronic cigarettes (e-cigarettes) have emerged as a popular alternative for smokers looking to quit or substantially reduce their cigarette use.

Research & Commentary: Wisconsin Renewable Portfolio Standard

March 12, 2014

In 1999, Wisconsin implemented a renewable portfolio standard (RPS) mandate requiring electric cooperatives and investor-owned utilities to obtain from renewable sources 2.2 percent of the electric

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Research & Commentary: "All-of-the-Above" Energy Strategy

March 12, 2014

Among the most popular justifications for interventionist energy policies is pursuit of a government-imposed “diversified” energy portfolio.

Research & Commentary: Chip-and-PIN Mandate

March 4, 2014

Since the recent financial data breaches at Target and other stores, several legislators and consumer groups have called for new regulations requiring banks and retailers to transition from the cur

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