Publications
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Research & Commentary: Internet Access Taxes in Louisiana
Publication -Research and Commentaries -It is disheartening to see the Louisiana House nearly unanimously approve a tax on Internet access with the specious claim it is necessary to protect “the children. -
Research & Commentary: Internet Sales Taxes
Publication -Research and Commentaries -State legislators are desperate for new tax revenue to plug massive deficits without cutting spending. -
Research & Commentary: Taxing the Rich Will Bankrupt Your State
Publication -Research and Commentaries -Lawmakers in at least eight states are considering raising income tax rates on a small percentage of top income-earners in order to shore up their state budgets. But this is a risky way of raising revenue, especially during a recession. -
Research & Commentary: Extension of Unemployment Fund a Bad Idea
Publication -Research and Commentaries -Florida has taken a sharp turn in the wrong direction with the recent bailout and expansion of the state’s unemployment insurance program. -
Taxing The Rich Will Bankrupt Your State
Publication -Research and Commentaries -Lawmakers in at least eight states are considering raising income tax rates on a small percentage of top income-earners in order to shore up their state budgets. But this is a risky way of raising revenue, especially during a recession. -
Research & Commentary: Optional Federal Charter: The Future of Insurance Regulation?
Publication -Research and Commentaries -The McCarran-Ferguson Act of 1945 ushered in the current era of state regulation of the insurance industry. -
“Sin Taxes” Are Flawed Tax Policy
Publication -Research and Commentaries -More than 20 states are considering “sin taxes”—such as excise taxes on tobacco, beer, and spirits—in order to shore up their budget deficits. But such taxes are badly flawed and likely to do far more harm than good to a state’s economy. -
Research & Commentary: Windstorm Expansion of the National Flood Insurance Program
Publication -Research and Commentaries -In an effort to address the concerns of coastal residents and respond to political pressure to subsidize the risk posed by hurricanes, the national government is considering proposals to expand its role in coastal insurance. -
Research & Commentary: April Fool’s Day Tobacco Tax Hike—The Joke’s On States
Publication -Research and Commentaries -A 62-cent increase in the federal excise tax on tobacco products, intended to fund the expansion of the State Children’s Health Insurance Program (SCHIP), goes into effect April 1. -
Illinois Cannot Afford Governor Quinn’s Budget
Publication -Research and Commentaries -Tough decisions are a part of governing, and Illinois’ $11.5 billion budget shortfall will undoubtedly force many of them. -
Research & Commentary: The Best And Worst Ways To Eliminate A Budget Deficit
Publication -Research and Commentaries -Research & Commentary: The Best And Worst Ways to Eliminate a Budget DeficitLegislatures in at least 39 states will have to take steps by the end of this fiscal year to eradicate budget deficits totaling nearly $50 billion. -
The Ineffectiveness of Individual Mandates
Publication -Research and Commentaries -Providing insurance coverage for the uninsured has become a cause celebre during the recent crisis, with hundreds of thousands of Americans losing their jobs and the percentage of Americans without insurance rising across multiple policy lines. -
What A Smoking Ban Would Mean For Indiana
Publication -Research and Commentaries -While Indiana’s legislature and citizens debate the merits of a draconian statewide smoking ban, business owners are already taking steps to balance the wishes of the smoking and nonsmoking populations. -
FHA Loans Create Substantial Risk for Taxpayers
Publication -Research and Commentaries -The subprime crisis has spawned numerous calls for tightening the credit market and banking regulations, in a market that is already highly regulated. -
Federal Cigarette Tax Increase Unfit for SCHIP
Publication -Research and Commentaries -Proposals to increase the federal cigarette tax by 61 cents (156 percent), in order to pay for an expansion of the State Children’s Health Insurance Program (SCHIP), are problematic. -
Virginia Needs Spending Reform, Not Higher Cigarette Taxes
Publication -Research and Commentaries -For years tobacco consumers have been flocking to Virginia to take advantage of the 30 cents-per-pack cigarette tax in order to avoid taxes in Maryland and Washington, DC, where the tax is currently $2.00 per pack. This week Gov. -
Credit Default Swaps
Publication -Research and Commentaries -First offered by JP Morgan in 1997, credit default swaps (CDS) are the most widely used type of credit derivative in the market and an influential force in the financial marketplace (http://www.investopedia.com/articles/optioninvestor/08/cds.asp? -
Film Tax Credits: Do They Work?
Publication -Research and Commentaries -States are increasingly interested in expanding subsidies to the film industry through the use of refundable tax credits and sales tax exemptions. -
Film Tax Credits: Do They Work?
Publication -Research and Commentaries -States are increasingly interested in expanding subsidies to the film industry through the use of refundable tax credits and sales tax exemptions. -
Worker’s Compensation Insurance
Publication -Research and Commentaries -Worker's Compensation insurance is a form of insurance that provides compensation for medical care for employees who are injured in the course of employment. -
Research & Commentary: What A Smoking Ban Would Mean for Michigan
Publication -Research and Commentaries -People often support smoking bans in order to be protected from the nuisance of smoking environments in restaurants, bars, casinos, and other businesses. -
Kansas Can’t Afford A Cigarette Tax Hike
Publication -Research and Commentaries -The Kansas Health Policy Authority’s recommendation to use a 75-cent cigarette tax increase to pay for health costs should be worrisome—not only to smokers, but also to non-smokers and fiscally responsible legislators as well. -
Community Reinvestment Act: The Risk of Unintended Consequences
Publication -Research and Commentaries -As policymakers consider ways to address the current mortgage crisis, it is important to evaluate new proposals with an eye toward their future effects on the economy. -
Defined Contribution vs. Defined Benefit Pensions
Publication -Research and Commentaries -According to the Pew Center on the States, state government employee pension plans nationwide have racked up nearly $360 billion in unfunded pension liabilities.