Publications
-
Research & Commentary: Nevada Margins Tax
Publication -Research and Commentaries -Nevada’s tax system, which has neither individual nor corporate income taxes, is well-designed and has allowed the state to enjoy significant increases in population, employment, and economic growth over the past few decades. -
Research & Commentary: Supreme Court Rejects Internet Tax Case
Publication -Research and Commentaries -A legal challenge to state “Amazon tax” laws was recently rejected for review by the United States Supreme Court. The U.S. Supreme Court’s 1992 decision in Quill Corp. v. -
Research & Commentary: Reforming SNAP
Publication -Research and Commentaries -Funding for the Supplemental Nutrition Assistance Program (SNAP), the food assistance program also known as food stamps, has received increased attention in recent months. -
Research & Commentary: Seat Time
Publication -Research and Commentaries -“Seat time” is an often-overlooked aspect of education policy. Seat time refers to the academic hours a student has spent in the classroom during a school year, not what students have learned or failed to learn. -
Research & Commentary: E15 and Ohio
Publication -Research and Commentaries -Ohio currently does not require gasoline be blended with renewable fuel, but ethanol is still frequently blended with the state’s motor gasoline in compliance with the federal Renewable Fuel Standard (RFS), which mandates 36 billion gallons of renewable -
Research & Commentary: Age Restrictions for Electronic Cigarettes in Ohio
Publication -Research and Commentaries -On November 13, the Ohio House of Representative passed House Bill 144, which would prohibit children from buying or accepting alternative nicotine products, the most prominent of which are electronic cigarettes. -
Research & Commentary: Technology and Education
Publication -Research and Commentaries -Some educators say implanting computers into existing classrooms, even with few other changes, will dramatically benefit students. -
AMS Survey Shows No Consensus on Global Warming
Publication -Policy Briefs -In a November 2013 Heartland Institute Policy Brief, Heartland President Joseph Bast examines an American Meteorological Survey of its members which found only 39.5% of those who responded say they believe man-made global warming is dangerous. -
Research & Commentary: Sales Tax Holidays
Publication -Research and Commentaries -Sales tax holidays have become a popular tool for state and local governments hoping to encourage certain types of consumer activity. -
Research & Commentary: Regulating and Taxing E-Cigarettes in Iowa
Publication -Research and Commentaries -Electronic cigarettes have quickly become one of the most popular nicotine replacement products; the total market is expected to hit $1.7 billion this year. -
Research & Commentary: Regulating and Taxing E-Cigarettes in Iowa
Publication -Research and Commentaries -Electronic cigarettes have quickly become one of the most popular nicotine replacement products; the total market is expected to hit $1.7 billion this year. -
Hydraulic Fracturing a Game-Changer for U.S. Energy and Economies
Publication -Policy Studies -Vast reserves of oil and natural gas have been known to exist in shale formations throughout the United States for decades, but extracting these resources was not economically viable until the advent of “smart drilling” technology – the combination of -
Research & Commentary: Technological Services Taxes
Publication -Research and Commentaries -A recent report from the Bay Area Council Economic Institute found the high-tech sector has grown three times more rapidly than the private sector as a whole since 2004. -
Research & Commentary: Scholarship Tax Credits
Publication -Research and Commentaries -Corporate K-12 education tax-credit programs, also known as scholarship tax-credit programs, are becoming a popular school choice option. In 2012 alone, three states established such credits. -
Research & Commentary: Nebraska Tax Reform
Publication -Research and Commentaries -At first glance, Nebraska’s tax system appears competitive. According to the Tax Foundation, state residents pay $3,853 per capita in state and local taxes, ranking the state 17th highest in the nation and comparable to neighboring Colorado and Kansas. -
Research & Commentary: Michigan’s Scalping Law
Publication -Research and Commentaries -Michigan state Rep. Tim Kelly recently introduced a bill that would allow buyers and sellers of event tickets to negotiate in a free market. -
Research & Commentary: Online Travel Taxes
Publication -Research and Commentaries -A new debate over how to tax hotel rooms could have a strong negative effect on the popular online travel services many consumers use to locate affordable hotels. According to StatisticBrain.com, of the 148. -
Research & Commentary: Oregon Electronic Cigarette Tax
Publication -Research and Commentaries -The Oregon Legislature is considering a bill to place an excise tax on electronic cigarettes or “e-cigarettes.” Currently, Minnesota is the only state with an excise tax on e-cigarettes. -
Testimony to Oklahoma Interim Committee on Common Core
Publication -Testimony -Testimony to Oklahoma Interim Committee on Common Core By Joy Pullmann November 5, 2013 Thank you, ladies and gentlemen, and especially Rep. Gus Blackwell, for the invitation to speak today. -
Research & Commentary: Extreme Weather
Publication -Research and Commentaries -For more than two decades the United Nations’ Intergovernmental Panel on Climate Change (IPCC) has supported the model-based narrative that carbon dioxide (CO2)-induced global warming will cause (or is already causing) more extreme weather, including -
Research & Commentary: Extreme Weather
Publication -Research and Commentaries -For more than two decades the United Nations’ Intergovernmental Panel on Climate Change (IPCC) has supported the model-based narrative that carbon dioxide (CO2)-induced global warming will cause (or is already causing) more extreme weather, including -
Research & Commentary: Privacy and Fraud Risks in Obamacare
Publication -Research and Commentaries -Implementation of the Patient Protection and Affordable Care Act, commonly known as Obamacare, has been far from smooth. -
Research & Commentary: Online Gambling Legalization
Publication -Research and Commentaries -In 2011, the Unlawful Internet Gambling Enforcement Act (UIGEA) was used to shut down the three biggest poker sites in the United States. In the summer of 2012, however, the U.S. -
Research & Commentary: Network Neutrality
Publication -Research and Commentaries -A current court case has reignited the debate over net neutrality. Net neutrality is a set of federal rules requiring Internet service providers to allow equal access to all online content and applications regardless of the source.