Budget & Tax News
The Heartland Institute's national monthly outreach publication for advocates of lower taxes, balanced budgets, and limited government.
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Budget & Tax News
December 2003
'No Tax' Pledge Signers Win in Mississippi and Kentucky
Mississippi taxpayers celebrated in early November at the election of Republican Haley Barbour as the state’s next governor. During his campaign, Barbour, ... (read more)
Mississippi taxpayers celebrated in early November at the election of Republican Haley Barbour as the state’s next governor. During his campaign, Barbour, ... (read more)
About the WTO
The World Trade Organization (WTO) is headquartered in Geneva, Switzerland and was established on January 1, 1995. It is charged with administering rules ... (read more)
The World Trade Organization (WTO) is headquartered in Geneva, Switzerland and was established on January 1, 1995. It is charged with administering rules ... (read more)
ALEC Offers Friendly Advice for Arnold
The American Legislative Exchange Council (ALEC)--the nation’s largest bipartisan, individual membership organization for state legislators--responded ... (read more)
The American Legislative Exchange Council (ALEC)--the nation’s largest bipartisan, individual membership organization for state legislators--responded ... (read more)
Commuter Taxes Hit at Philadelphia Hearing
City officials in Philadelphia were recently told to reduce their politically popular but economically destructive taxes on nonresident workers. The Philadelphia ... (read more)
City officials in Philadelphia were recently told to reduce their politically popular but economically destructive taxes on nonresident workers. The Philadelphia ... (read more)
Comparing the Bush Tax Cut to Lieberman Tax Hike
MARRIED TAXPAYERS, FILING JOINTLY Bush Tax Cut Lieberman Tax Hike Adjusted Gross Income Tax Rate Adjusted Gross Income Tax Rate $0 - $14,000 ... (read more)
MARRIED TAXPAYERS, FILING JOINTLY Bush Tax Cut Lieberman Tax Hike Adjusted Gross Income Tax Rate Adjusted Gross Income Tax Rate $0 - $14,000 ... (read more)
Competing Questions
Final Vote 1A – 38 percent 1B – 35 percent 1C – 27 percent Maine Municipal Association’s Citizen Initiative (1A) The MMA Citizen’s Initiative ... (read more)
Final Vote 1A – 38 percent 1B – 35 percent 1C – 27 percent Maine Municipal Association’s Citizen Initiative (1A) The MMA Citizen’s Initiative ... (read more)
Congress Considers Rolling Back Federal Beer Tax
As Pennsylvania lawmakers ponder a new “drink tax,” Congress is considering a rollback of federal excise taxes on beer. A bipartisan group of House ... (read more)
As Pennsylvania lawmakers ponder a new “drink tax,” Congress is considering a rollback of federal excise taxes on beer. A bipartisan group of House ... (read more)
County Officials, Business Leaders Oppose Cook County Tax Plan
A tax increase proposal floated in late October by John Stroger, president of the Cook County, Illinois, Board of Commissioners, attracted the ire of ... (read more)
A tax increase proposal floated in late October by John Stroger, president of the Cook County, Illinois, Board of Commissioners, attracted the ire of ... (read more)
Dealing with Uncle Sam
All taxpayers know that the federal government uses tax and spending policy to redistribute income from citizens with high incomes to those who earn little. ... (read more)
All taxpayers know that the federal government uses tax and spending policy to redistribute income from citizens with high incomes to those who earn little. ... (read more)
December 2003 Budget & Tax News (pdf)
As if we needed proof that Budget & Tax News Managing Editor John Skorburg will never run out of stories to cover, the December 2003 issue reports on VATs ... (read more)
As if we needed proof that Budget & Tax News Managing Editor John Skorburg will never run out of stories to cover, the December 2003 issue reports on VATs ... (read more)
Federal Spending per Dollar of Taxes
Federal Spending per Dollar of Taxes - 1992 and 2002 Expenditures per Dollar of Taxes 10-Year Change in spending per Dollar of Tax Ranking Change ... (read more)
Federal Spending per Dollar of Taxes - 1992 and 2002 Expenditures per Dollar of Taxes 10-Year Change in spending per Dollar of Tax Ranking Change ... (read more)
Frugal South Carolina Governor Finds State Government a Tough Sell
On a recent trip to West Virginia, South Carolina Governor Mark Sanford (R) decided to save his state a few dollars by booking one hotel room for both ... (read more)
On a recent trip to West Virginia, South Carolina Governor Mark Sanford (R) decided to save his state a few dollars by booking one hotel room for both ... (read more)
Help U.S. Companies Compete Globally with New Tax Code
October 10, 2003 The Honorable William Thomas Chairman Committee on Ways and Means United States House of Representatives 1102 Longworth House ... (read more)
October 10, 2003 The Honorable William Thomas Chairman Committee on Ways and Means United States House of Representatives 1102 Longworth House ... (read more)
History of the FSC Dispute
The U.S. first adopted Foreign Sales Corporation (FSC) legislation in 1985 to encourage the export of U.S.-manufactured goods. The legislation provided ... (read more)
The U.S. first adopted Foreign Sales Corporation (FSC) legislation in 1985 to encourage the export of U.S.-manufactured goods. The legislation provided ... (read more)
IRS to Step Up Audits and Collections
For more than two years, Congress has been asking the Internal Revenue Service to take off the gloves. “Go get the money,” is the clarion call from Washington. ... (read more)
For more than two years, Congress has been asking the Internal Revenue Service to take off the gloves. “Go get the money,” is the clarion call from Washington. ... (read more)
Lagging in Polls, Lieberman Offers Soak the Rich Tax Hike
Presidential hopeful Senator Joe Lieberman (D-Connecticut) fell into a tie for third place among Democrats running for their party’s Presidential nomination, ... (read more)
Presidential hopeful Senator Joe Lieberman (D-Connecticut) fell into a tie for third place among Democrats running for their party’s Presidential nomination, ... (read more)
Learning More about Land Value Taxation
Efforts to encourage land value taxation (LVT) are part of a larger movement based on the ideas of American philosopher and economist Henry George (1839-1897). ... (read more)
Efforts to encourage land value taxation (LVT) are part of a larger movement based on the ideas of American philosopher and economist Henry George (1839-1897). ... (read more)
Lieberman at the Polls
In the early October CNN poll, retired Gen. Wesley Clark led all contenders for the Democratic Party’s Presidential nomination, with 21 percent of respondents ... (read more)
In the early October CNN poll, retired Gen. Wesley Clark led all contenders for the Democratic Party’s Presidential nomination, with 21 percent of respondents ... (read more)
Maine Voters Can’t Agree on Economy-Busting School Funding Plans
Maine voters went to the polls on November 4 for a Referendum Election that presented six questions addressing everything from horse racing and casinos ... (read more)
Maine voters went to the polls on November 4 for a Referendum Election that presented six questions addressing everything from horse racing and casinos ... (read more)
Massachusetts Governor Gets Passing Grade
Having fended off pressure to raise taxes in the face of a FY 2003 budget shortfall, Massachusetts Governor Mitt Romney is earning good grades. According ... (read more)
Having fended off pressure to raise taxes in the face of a FY 2003 budget shortfall, Massachusetts Governor Mitt Romney is earning good grades. According ... (read more)
New Coalition Fights to End Tax Discrimination against Self-Employed
Equity for Our Nation’s Self-Employed, a new coalition of small business trade associations, including the American Farm Bureau Federation, has come together ... (read more)
Equity for Our Nation’s Self-Employed, a new coalition of small business trade associations, including the American Farm Bureau Federation, has come together ... (read more)
New Mexico Rejects Gas Tax Hike
A special session of the New Mexico legislature closed on November 5 after rejecting a hike in the state’s gasoline tax but approving a 3 cents per gallon ... (read more)
A special session of the New Mexico legislature closed on November 5 after rejecting a hike in the state’s gasoline tax but approving a 3 cents per gallon ... (read more)
Pennsylvanians Oppose New Sales Tax on Beer
The Pennsylvania General Assembly returned to Harrisburg on November 17 to take up, among other items, a proposal to extend the state’s 6 percent sales ... (read more)
The Pennsylvania General Assembly returned to Harrisburg on November 17 to take up, among other items, a proposal to extend the state’s 6 percent sales ... (read more)
Philadelphia Weighs Property Tax Reform
Pennsylvania was the birthplace of one of the most novel approaches to property taxation: the “two-rate,” or land value tax (LVT), developed by Philadelphia-born ... (read more)
Pennsylvania was the birthplace of one of the most novel approaches to property taxation: the “two-rate,” or land value tax (LVT), developed by Philadelphia-born ... (read more)
Schwarzenegger Inherits Huge Budget Challenge
The ongoing California budget problem presents one of the toughest fiscal challenges any American state has ever faced. Arnold Schwarzenegger, the beneficiary ... (read more)
The ongoing California budget problem presents one of the toughest fiscal challenges any American state has ever faced. Arnold Schwarzenegger, the beneficiary ... (read more)
States Ranked by Cigarette Tax
States Ranked by Cigarette Tax Rank State Tax 1. Washington $1.425 2 New York $1.11 3. Alaska $1.00 3. Hawaii $1.00 3. Maine $1.00 3. ... (read more)
States Ranked by Cigarette Tax Rank State Tax 1. Washington $1.425 2 New York $1.11 3. Alaska $1.00 3. Hawaii $1.00 3. Maine $1.00 3. ... (read more)
The Romney Report Card
Neutrality Avoiding taxes and expenditures that distort private choices and discourage economic activity. A- Equity Achieving fairness in taxes ... (read more)
Neutrality Avoiding taxes and expenditures that distort private choices and discourage economic activity. A- Equity Achieving fairness in taxes ... (read more)
Tobacco Tax Causes Chaos in NY State
Every year, New York smokers avoid the state’s punitive cigarette taxes by buying millions of dollars in tax-free cigarettes from Native American stores. ... (read more)
Every year, New York smokers avoid the state’s punitive cigarette taxes by buying millions of dollars in tax-free cigarettes from Native American stores. ... (read more)
U.S. Companies Become EU Tax Collectors
Since July 1, U.S. firms selling certain goods to customers in the European Union (EU) have been required, under a law passed by the EU last year, to ... (read more)
Since July 1, U.S. firms selling certain goods to customers in the European Union (EU) have been required, under a law passed by the EU last year, to ... (read more)
US and EU on Collision Course Over Taxes
The World Trade Organization (WTO) ruled on November 10 that U.S. tariffs on imported steel, imposed in March 2002, violate global trade rules. The ruling, ... (read more)
The World Trade Organization (WTO) ruled on November 10 that U.S. tariffs on imported steel, imposed in March 2002, violate global trade rules. The ruling, ... (read more)
Will States Tax the Internet?
Since November 1, all bets are off concerning the taxing of the Internet. A five-year federal moratorium has prevented states and localities from levying ... (read more)
Since November 1, all bets are off concerning the taxing of the Internet. A five-year federal moratorium has prevented states and localities from levying ... (read more)
