Research and Commentaries
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Research & Commentary: Wyoming Beer Taxes
Publication -Research and Commentaries -At 2 cents per gallon, Wyoming’s beer tax is well below both the national average of 28 cents per gallon and considerably less than all its neighboring states’. The policy makes Wyoming’s beer prices very competitive with those of neighboring states. -
Research & Commentary: Global Climate Models and Their Limitations
Publication -Research and Commentaries -Many scientists, policymakers, and engaged citizens have become concerned over the possibility that manmade greenhouse gas emissions, in particular carbon dioxide (CO2), may be causing dangerous climate change. -
Research & Commentary: Coal Power
Publication -Research and Commentaries -Coal, a black or brownish rock made from highly compressed plants that lived and died hundreds of millions of years ago, is the most plentiful fossil fuel in current use. -
Research & Commentary: Age Restrictions for Electronic Cigarettes
Publication -Research and Commentaries -Thousands of American smokers trying to quit have tried electronic cigarettes, or “e-cigarettes,” sales of which have doubled in recent years. -
Research & Commentary: Regulating Payday Loans
Publication -Research and Commentaries -Over the past several years, states have begun considering new laws that would place severe limits (interest rate caps) or even bans on certain types of short-term loans, often called “payday loans. -
Research & Commentary: Tennessee Common Core
Publication -Research and Commentaries -The Tennessee legislature is holding hearings on Common Core, national education standards and tests in math and English that 46 states, including Tennessee, have adopted. In 2012, approximately 16 states reconsidered Common Core. -
Research & Commentary: Prevailing Wage Laws
Publication -Research and Commentaries -Thirty-two states have prevailing wage laws. In most of those states, the laws affect only projects above a certain budget floor, ranging from as low as $1,000 (California, Rhode Island) to as high as $500,000 (Maryland). -
Research & Commentary: Terrorism Risk Insurance Act Extension
Publication -Research and Commentaries -The Terrorism Risk Insurance Act (TRIA) is currently set to expire at the end of 2014, and both its proponents and detractors have been pushing Congress to act by either extending the program or allowing it to expire and be replaced by private terrorism -
Research & Commentary: Massachusetts Computer and Software Service Tax
Publication -Research and Commentaries -Massachusetts has had great success in recent years developing a burgeoning technology market, employing thousands across the state. -
Research & Commentary: Social Cost of Carbon
Publication -Research and Commentaries -The Obama administration recently increased the federal government’s estimated social costs for carbon emissions. -
Research & Commentary: Estate Tax
Publication -Research and Commentaries -The modern estate tax, which taxed an individual’s assets upon death, was created in 1916 alongside the first income tax. As with many early forms of new taxation, the tax was designed to only hit very wealthy individuals and only at a very minor rate. -
Research & Commentary: Smart Growth Update
Publication -Research and Commentaries -“Smart growth” refers to a city planning philosophy intended to reduce administrative costs, increase population density, decrease urban sprawl, reduce pollution, and similar goals. -
Research and Commentary: Welfare Reform Policies
Publication -Research and Commentaries -In 1996, the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) was implemented. Federal welfare reform gave flexibility to states allowing them to take advantage of the opportunity to reform their welfare systems. -
Research & Commentary: Terrorism Risk Insurance Act Extension
Publication -Research and Commentaries -The Terrorism Risk Insurance Act (TRIA) is currently set to expire at the end of 2014 and both its supporters and detractors have been pushing Congress to act by either extending the program or allowing it to expire and be replaced by private terrorism -
Research & Commentary: Sin Taxes
Publication -Research and Commentaries -According to a report by 24/7 Wall St., state governments collected more than $50 billion in “sin taxes” in 2011 from several products and activities including gambling, smoking, and alcohol consumption. -
Research & Commentary: Internet Access Tax Update
Publication -Research and Commentaries -The Internet Tax Freedom Act of 1998 was designed to promote the growth of the Internet by placing a moratorium on state and local taxation of Internet access and the creation of discriminatory taxes on emails and other data. -
Research and Commentary: Laffer and the Marketplace Fairness Act
Publication -Research and Commentaries -On July 18, economist Arthur Laffer released a study titled “Pro-Growth and E-Fairness,” in which he supports the Marketplace Fairness Act. Commonly known as the Internet sales tax, MFA has passed in the U.S. -
Research & Commentary: Financial Transaction Tax Update
Publication -Research and Commentaries -In the years since the 2007–2008 financial crisis, legislators in the United States and other nations have proposed new taxes on certain financial transactions, including securities trading and stock transactions. -
Research and Commentary: Effects of Obamacare on Businesses and Employment
Publication -Research and Commentaries -There has been much debate over how the Patient Protection and Affordable Care Act will affect business decisions and job creation. -
Research & Commentary: Kentucky Common Core
Publication -Research and Commentaries -The Kentucky legislature is holding hearings on Common Core—national education standards and tests in math and English that 46 states, including Kentucky, have adopted. In 2012, approximately 16 states reconsidered Common Core. -
Research & Commentary: Auto Insurance Mandates and Minimum Rate Regulation
Publication -Research and Commentaries -Individual mandates are commonly applied to auto insurance: Forty-nine states and the District of Columbia currently require that drivers carry at least liability auto insurance. -
Research and Commentary: State Tax Incentives
Publication -Research and Commentaries -In an effort to strengthen their economies, states have continued to rely heavily on tax incentives, including tax credits, exemptions, and deductions, to encourage businesses to locate, hire, expand, and invest within their borders. -
Research & Commentary: Progressive Taxation
Publication -Research and Commentaries -One of the primary tax reform debates taking place in several states is an argument over which type of tax system most efficiently raises revenue for the government while not unduly burdening taxpayers or harming economic growth. -
Research & Commentary: Tax Reform in Ohio
Publication -Research and Commentaries -The Ohio General Assembly has considered several major tax reform proposals during the current legislative session.
