Publications

The Leaflet – What Should States Do About the Federal Health Care Law?

Published August 23, 2012

By John Nothdurft

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The Leaflet -
On August 9, The Heartland Institute held its 2012 Emerging Issues Forum in Chicago, Illinois. More than 140 people attended, including more than 85 legislators from at least 32 states.
The Leaflet – Reining in EPA

Published August 16, 2012

By John Nothdurft

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The Leaflet -
Yesterday, The Heartland Institute announced more than 5,000 people have signed a petition demanding that Congress “rein in the Environmental Protection Agency” (EPA) through deep cuts in the size, power, and cost of the agency.
Research & Commentary: Congestion Traffic Pricing

Published August 6, 2012

By Matthew Glans

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Research and Commentaries -
According to a report by the Texas Transportation Institute, the cost of urban traffic congestion, converted to a dollar value, quintupled between 1982 and 2007.
Research & Commentary: Unemployment Insurance Fraud and Overpayments

Published August 6, 2012

By Matthew Glans

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Research and Commentaries -
With the nation’s economy still in the doldrums, unemployment compensation funds in many states have become insolvent. One reason is that waste and fraud plague the system.
Research & Commentary: Carbon Tax Swaps

Published August 6, 2012

By Taylor Smith

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Research and Commentaries -
Carbon taxes have regained traction with several prominent Republican lawmakers and political leaders publicly voicing support for a “revenue-neutral” carbon tax in exchange for tax cuts on capital or investments.
Research & Commentary: Estate Taxes

Published August 6, 2012

By Matthew Glans

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Research and Commentaries -
Few taxes imposed by state and local governments are more controversial than the estate tax, popularly referred to as the “death tax.” Estate taxes are levies on the net value of the estate of a deceased person before distribution to the heirs.
Policy Tip Sheet: Corporate Income Taxes

Published July 31, 2012

By Taylor Smith

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Policy Tip Sheets -
Corporate Income TaxesProblemAll 50 states currently have a higher combined federal and state corporate tax rate than France, whose rate is third-highest among OECD countries 1.
Research & Commentary: Reforming Wisconsin’s Income Tax

Published July 24, 2012

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Research and Commentaries -
Wisconsin State Rep. Robin Vos recently called for a legislative council committee on state income tax reform to look at the state’s current, progressive, income tax structure.
Research & Commentary: Public Pensions and the Assumed Rate of Return

Published July 23, 2012

By Matthew Glans

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Research and Commentaries -
In states and municipalities across the country, the high cost of traditional defined-benefit public pensions has become a hot-button issue as unfunded liabilities have raced out of control.
Policy Tip Sheet: Myth Vs. Fact – Internet Taxes

Published July 19, 2012

By John Nothdurft

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Policy Tip Sheets -
Myth 1: A tax on Internet sales just enables states to collect taxes they are already legally entitled to collect.Fact: A state is not legally entitled to collect taxes from Internet sellers with no physical presence in that state. In Quill Corp. v.
Policy Tip Sheet- Spending Reforms

Published July 17, 2012

By Matthew Glans

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Policy Tip Sheets -
ProblemStates across the country continue to struggle with balancing their budgets as a result of increasing spending and a lagging economy.
Research & Commentary: Gasoline Taxes

Published July 17, 2012

By Matthew Glans

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Research and Commentaries -
(An updated verison of this policy document can be found here)Motor fuel taxes affect everyone who uses any kind of transportation.
The Leaflet – What Does The Supreme Court Ruling Mean for States?

Published June 29, 2012

By John Nothdurft

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The Leaflet -
What does the Supreme Court ruling mean for states?
Research & Commentary: Earned Income Tax Credit vs. Minimum Wage Laws

Published June 19, 2012

By Matthew Glans

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Research and Commentaries -
The Earned Income Tax Credit (EITC) and minimum wage laws have been two of the primary mechanisms the federal and state governments have used to help low-income families move out of poverty.
The Leaflet – The Fracking Debate

Published June 14, 2012

By John Nothdurft

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The Leaflet -
Today, North Carolina is expected to vote to allow the process of hydraulic fracturing, or “fracking,” for natural gas.
Research & Commentary: Capital Gains Taxes Update

Published June 13, 2012

By Matthew Glans, John Nothdurft

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Research and Commentaries -
Absent Congressional action, several tax increases will go into effect at the end of the year.
Research & Commentary: Pennsylvania Liquor Privatization

Published June 12, 2012

By Matthew Glans

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The Pennsylvania House is considering a bill that would privatize the state’s liquor sales. Currently all liquor sales in Pennsylvania are done in state-run stores.
Research & Commentary: Enterprise Value Tax

Published June 7, 2012

By Matthew Glans

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Research and Commentaries -
A proposal from the Obama administration that has generated significant opposition from the financial sector is the enterprise value tax.
Research & Commentary: The Effects of Dividend Tax Changes

Published June 5, 2012

By Matthew Glans

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Several tax increases are set to go into effect at the end of 2012 unless Congress renews the “Bush Tax Cuts.” One of the most significant increases would be a tax hike on dividends of up to189 percent.
The Leaflet – Governor Walker’s Act 10

Published June 1, 2012

By John Nothdurft

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The Leaflet -
It has been a year since Wisconsin’s Act 10, which limited collective bargaining rights for most public employees, went into effect. The passing of these reforms has led to next week’s nationally significant recall election of Governor Scott Walker.
Research & Commentary: Carried Interest Taxes

Published May 31, 2012

By Matthew Glans

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One issue currently under debate is how carried interest, the share of the profits of an investment or investment fund that is paid to an investment manager as compensation, will be taxed.
Wisconsin’s Act 10: A Partial Fix for the State Budget Deficit

Published May 22, 2012

By Maureen Martin (1947 – 2013)

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Wisconsin Act 10, Gov. Scott Walker’s landmark budget and unionization reform bill, has allowed school districts across the state to balance budgets without teacher layoffs, according to a new report from The Heartland Institute.
Research & Commentary: Illinois Cigarette Tax Won’t Fix Medicaid

Published May 17, 2012

By John Nothdurft

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Research and Commentaries -
After raising the state’s personal income and corporate tax last year, Illinois is considering a $1 per pack hike in the state’s cigarette tax. Advocates claim the tax would help pay for ballooning Medicaid costs, which are over budget by $2.7 billion.
The Leaflet – Bullying Teachers

Published April 27, 2012

By John Nothdurft

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The Leaflet -
Teachers unions react badly to teachers who don’t fall in line behind them. The unions’ methods range from public shamings and labor complaints to coordinated pressure on administrators to fire or withhold promotion from dissenters.

Publications

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