Publications
-
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. -
The Leaflet – Does Welfare Pay More Than A Job?
Publication -The Leaflet -v:* {behavior:url(#default#VML);} o:* {behavior:url(#default#VML);} w:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} Does Welfare Pay More Than A Job? -
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. -
U.S. Cybersecurity Policy: Problems and Principles
Publication -Policy Briefs -Cybercrime and cyberattacks are genuine threats, with reports of data breaches, hacks, or thefts appearing regularly in the news. -
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. -
Tip Sheet: State Income Tax Reform
Publication -Policy Tip Sheets -State Income Tax Reform ProblemIncome taxes are considered by many economists to be the most destructive tax, stunting economic growth by taking dollars out of the hands of consumers and businesses and stifling production, innovation, and -
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. -
The Leaflet – The Motor City Bankruptcy
Publication -The Leaflet -v:* {behavior:url(#default#VML);} o:* {behavior:url(#default#VML);} w:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} The Motor City Bankruptcy On Thursday, July 18, 2013, the city of Detroit filed bankruptcy. -
Common Core: Joy Pullmann Testifies to the Arkansas Legislature
Publication -Testimony -[Below is an excerpt of School Reform News Managing Editor, Joy Pullmann's July 22, 2013 testimony before the Arkansas Legislature in opposition to the Common Core Education Standards. For the full testimony, please click on the PDF link above. -
The Leaflet – North Carolina’s Bold Tax Reform Passes
Publication -The Leaflet -v:* {behavior:url(#default#VML);} o:* {behavior:url(#default#VML);} w:* {behavior:url(#default#VML);} . -
Dr. Roger Pielke, Jr. Hearing on Climate Change: It’s Happening Now
Publication -Testimony -To the Committee on Environment and Public Works of the United States Senate Hearing on Climate Change (July 18, 2013), Dr. Roger Pielke, Jr. -
Dr. Roger Pielke, Jr. Hearing on Climate Change: It’s Happening Now
Publication -Testimony -To the Committee on Environment and Public Works of the United States Senate Hearing on Climate Change (July 18, 2013), Dr. Roger Pielke, Jr. -
Statement to the Environment and Public Works Committee of the United States Senate
Publication -Testimony -Dr. Roy Spencer's testimony to the Senate Environment and Public Works Committee hosted by Sen. Barbara Boxer (D-California). -
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. -
The Leaflet – Health Care Law Implementation Changes
Publication -The Leaflet -v:* {behavior:url(#default#VML);} o:* {behavior:url(#default#VML);} w:* {behavior:url(#default#VML);} . -
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.