Publications

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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Research and Commentaries -
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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Research and Commentaries -
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.
- FIRE
- Economy
Research & Commentary: Crop Insurance Reform

Published May 15, 2012

By Matthew Glans

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Research and Commentaries -
Farmers buy crop insurance for protection against the financial impact of natural disasters affecting their crops and the loss of revenue caused by declines in agricultural commodity prices.
Research and Commentary: Pet Insurance as a Policy Model

Published May 8, 2012

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Research and Commentaries -
According to 2011–12 statistics from the Humane Society of the United States, U.S. residents own approximately 78.2 million dogs and 86.4 million cats.
- FIRE
- Economy
Research & Commentary: Levees and Flood Mitigation

Published May 2, 2012

By Matthew Glans

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Research and Commentaries -
For more than a century, the United States has attempted to control water almost entirely with levees and other “structural” means. During that time the cost of flood damage has more than tripled in inflation-adjusted terms.
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.
- FIRE
- Economy
Research & Commentary: Credit Union Member Business Lending and Bill S. 2231

Published April 25, 2012

By Matthew Glans

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Research and Commentaries -
The U.S. Senate is considering a bill that would lift—but not eliminate—the current cap on credit unions’ ability to lend to businesses.
Research & Commentary: Federal Flood Insurance Subsidies in Puget Sound

Published April 23, 2012

By Matthew Glans

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Research and Commentaries -
For more than four decades, the National Flood Insurance Program (NFIP) has subsidized construction in floodplains in the United States. Although intended to break even and discourage construction in the most flood-prone areas, NFIP has done neither.
The Leaflet – Standing With ALEC

Published April 19, 2012

By John Nothdurft

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The Leaflet -
“Color of Change,” Common Cause, the Center for Media and Democracy, and other extreme leftist groups’ attempts to defame the American Legislative Exchange Council (ALEC) are not surprising.
- FIRE
- Economy
Research & Commentary: Onshore Reserving in the District of Columbia

Published April 18, 2012

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Research and Commentaries -
Many insurance and reinsurance companies reserve assets for U.S. catastrophe coverage in “offshore” locations such as Bermuda, the United Kingdom, Switzerland, and Germany. They do this because current U.S.
The Leaflet – Tax Day Edition

Published April 12, 2012

By John Nothdurft

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The Leaflet -
One of the most dreaded days of the year is approaching … tax day. This year Tuesday, April 17 will be the last day people can file their taxes.
Research & Commentary: Cat Bonds for State-Run Catastrophe Insurance

Published April 4, 2012

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Research and Commentaries -
Catastrophe bonds are insurance-linked securities that offset major costs to taxpayers and insurers caused by natural disasters such as hurricanes and earthquakes. Cat bonds, as they are known, work differently from other types of bonds.
The Leaflet – Supreme Court Edition

Published March 29, 2012

By John Nothdurft

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The Leaflet -
In what has been one of the most anticipated cases in decades, the constitutionality of the Patient Protection and Affordable Care Act was argued before the Supreme Court of the United States earlier this week.
- FIRE
- Economy
Research & Commentary: Workers’ Compensation Reform in Illinois (Update)

Published March 8, 2012

By Matthew Glans

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Research and Commentaries -
Illinois has the third-highest workers’ compensation insurance rates of any state in the United States. In Illinois, provision of workers’ comp is compulsory for all employers, and the state government does not provide insurance through a state fund.
- FIRE
- Economy
Research & Commentary: Insurance Price Controls and California Proposition 103

Published March 2, 2012

By Matthew Glans

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In the mid-1980s, high premium costs and a tidal wave of auto insurance litigation led to vast public outrage against auto insurers.
- FIRE
- Economy
Research & Commentary: National Catastrophe ‘Backstop’ Update

Published February 22, 2012

By Matthew Glans

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Research and Commentaries -
For more than a decade, members of Congress have proposed various bills to establish a federal “backstop,” “catastrophe fund,” or “guarantee mechanism” for private losses in cases of disaster.
- FIRE
- Economy
Research & Commentary: National Flood Insurance Program Reauthorization

Published February 14, 2012

By Matthew Glans

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Reauthorization of the National Flood Insurance Program (NFIP) has been a political football in recent years, with Congress unwilling to commit to reform.
- FIRE
- Economy
Research & Commentary: No-Fault Insurance and Personal Injury Protection Insurance Fraud

Published February 10, 2012

By Matthew Glans

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Auto insurance fraud is a serious problem in Florida.
Texas’s Margins Tax: Principles for Reform

Published February 1, 2012

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Texas’s franchise tax—better known as the “margins tax”—does not work as advertised. The tax has not achieved any of the goals its creators set out for it.
Texas’s Margins Tax: Principles for Reform

Published February 1, 2012

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Policy Briefs -
Texas’s franchise tax—better known as the “margins tax”—does not work as advertised. The tax has not achieved any of the goals its creators set out for it.
The Leaflet – The State of the States

Published January 26, 2012

By John Nothdurft

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The Leaflet -
This week was President Barack Obama’s State of the Union address, and in many states the governors’ State of the State addresses. The main focus remains rebooting the economy.
- FIRE
- Economy
Research & Commentary: Florida Hurricane Catastrophe Fund

Published January 25, 2012

By Matthew Glans

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Research and Commentaries -
As in all states with significant hurricane risks, windstorm coverage is expensive for people in Florida.

Publications

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