Research & Commentary
Heartland’s Research & Commentary series offers an introduction to an issue, key talking points, and a brief collection of the best available research and commentary.
Matthew Glans and Brian Costin - September 23, 2009
Given the enormous investment of current and future taxpayer dollars--$12.7 trillion--in remedying a credit crisis traceable in large part to policies of ... (read more)
James G. Lakely - November 10, 2009
Alabama Revenue Commissioner Tim Russell recently called for requiring online retailers to collect sales taxes on goods purchased by the state's residents, ... (read more)
John Nothdurft - November 09, 2009
What the U.S. economy needs more than another pork-filled stimulus plan or massive new spending proposal is a cut in the corporate tax rate.The United States ... (read more)
John Nothdurft - November 02, 2009
Illinois' alcohol tax increases, which the legislature pushed through to fund a $31 billion capital works plan, are beginning to have their troubling consequences. ... (read more)
James Taylor - October 27, 2009
Forcing nationwide cuts in carbon dioxide emissions offers only speculative environmental benefits, if any, as a switch to wind and solar power will certainly ... (read more)
Matthew Glans - October 20, 2009
Federal legislators and many industry groups are calling for not only an extension, but a fourfold expansion, of the First Time Home Buyers Tax Credit program, ... (read more)
Peter Fotos - October 08, 2009
The Obama administration, with support from the majority party in Congress, is promoting a carbon emissions cap-and-trade plan that could spell disaster ... (read more)
John Nothdurft - September 30, 2009
The Chicago Sun-Times recently reported some very alarming facts about Illinois’ public pension system, among them:* Nearly 4,000 state retirees are ... (read more)
James G. Lakely - September 11, 2009
If Longmont, Colorado’s city council had its way, failing in the telecommunications industry a decade ago wouldn’t get in the way of failing ... (read more)
John Nothdurft - September 11, 2009
Smokers have become a favorite target of many legislators across the country. Some policymakers seem to think taxing smokers is a win-win way to curb smoking ... (read more)
James VonderHaar - August 26, 2009
The evidence is in: If your goal is efficiency and saving tax dollars, K-12 education voucher programs are an astounding success.Florida’s voucher ... (read more)
Zonia Pino - August 21, 2009
Even with one of the worst state economies in the nation, the California Assembly rejected a proposal to allow new oil drilling off the coast of Santa Barbara. ... (read more)
Matthew Glans - August 24, 2009
As the economy remains in the doldrums, the unemployment compensation fund in Texas has become insolvent. The state's unemployment rate stood at 8 percent ... (read more)
John Nothdurft - July 28, 2009
Tourism taxes have become an increasingly trendy pick for elected officials hoping to raise additional revenue to cover increases in government spending. ... (read more)
Matthew Glans - July 13, 2009
Texas is a model of fiscal stability compared to most other states--with one glaring exception. Texas is one hurricane away from bankrupting its state-run ... (read more)
Zonia M. Pino - June 30, 2009
The American Clean Energy Security Act--better known as "Waxman-Markey"--has been approved by the U.S. House of Representatives and is pending ... (read more)
Matthew Glans - June 30, 2009
Government planners have coined the term "smart growth" to justify a litany of intrusions into the economic planning of our communities. Billions ... (read more)
Jim Lakely - June 18, 2009
The Senate Commerce Committee on Tuesday urged President Barack Obama’s pick for chairman of the Federal Communications Commission, Julius Genachowski, ... (read more)
John Nothdurft - June 17, 2009
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 ... (read more)
Jim Lakely - June 12, 2009
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 ... (read more)
Matthew Glans - June 11, 2009
Florida has taken a sharp turn in the wrong direction with the recent bailout and expansion of the state’s unemployment insurance program. Using $418 ... (read more)
John Nothdurft - March 25, 2009
Tough decisions are a part of governing, and Illinois’ $11.5 billion budget shortfall will undoubtedly force many of them. The governor and other ... (read more)
John Nothdurft - June 02, 2009
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 ... (read more)
Jim Lakely - May 29, 2009
State legislators are desperate for new tax revenue to plug massive deficits without cutting spending. And a confident Democratic Washington, DC now has ... (read more)
Matthew Glans - May 14, 2009
The McCarran-Ferguson Act of 1945 ushered in the current era of state regulation of the insurance industry. The act codified a Supreme Court ruling in which ... (read more)
John Nothdurft - April 15, 2009
More than 20 states are considering “sin taxes”—such as excise taxes on tobacco, beer, and spirits—in order to shore up their budget ... (read more)
Karla Dial - April 14, 2009
In a marketplace, cash follows the consumer. Institutions that provide value to consumers flourish, and those that do not wither. But that’s not true ... (read more)
John Nothdurft - April 01, 2009
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 ... (read more)
Matthew Glans - April 07, 2009
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 ... (read more)
Zonia M. Pino - March 27, 2009
The Obama administration, with overwhelming support from the majority party in Congress, is promoting a carbon emissions cap-and-trade plan that could spell ... (read more)
Brian Costin - March 11, 2009
Student achievement in Georgia is simply awful, and the state’s high school dropout rate puts it near dead-last in the country on this measure as ... (read more)
John Nothdurft - March 09, 2009
Federal and state Universal Access and Service Funds (UASFs) have become an inefficient and unnecessary use of taxpayer money.The funds’ original ... (read more)
John Nothdurft - February 05, 2009
While Indiana’s legislature and citizens debate the merits of a draconian statewide smoking ban, business owners are already taking steps to balance ... (read more)
Greg Scandlen - February 20, 2009
Research & Commentary: Health Information TechnologyAs part of the federal government’s economic stimulus package, Congress has authorized spending ... (read more)
John Nothdurft - February 20, 2009
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 ... (read more)
Matthew Glans - February 11, 2009
Providing insurance coverage for the uninsured has become a cause celebre during the recent crisis, with hundreds of thousands of Americans losing their ... (read more)
Matthew Glans - January 23, 2009
The subprime crisis has spawned numerous calls for tightening the credit market and banking regulations, in a market that is already highly regulated. As ... (read more)
Jeff Emanuel - January 13, 2009
The State Children's Health Insurance Program (SCHIP) was created in 1997 as a supplement to Medicaid. It was originally designed to serve as a "safety ... (read more)
John Nothdurft - January 12, 2009
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 ... (read more)
John Nothdurft - December 18, 2008
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 ... (read more)
Zonia Pino - December 22, 2008
Pennsylvania, among other states, is mulling programs that would establish a carbon dioxide cap-and-trade system for the purpose of reducing carbon dioxide ... (read more)
December 09, 2008
This collection of eight articles and reports on Al Gore’s film, “An Inconvenient Truth,” was assembled for parents, taxpayers, teachers, ... (read more)
December 09, 2008
This Research & Commentary collection contains three articles that provide scientific critiques of the global warming alarmism that appears in Al Gore’s ... (read more)
Zonia M. Pino - June 01, 2008
British academic Nicholas Stern will testify on Thursday, June 26 before the House Energy and Commerce Committee in Washington. The former World Bank staffer ... (read more)
Matthew Glans - June 26, 2008
Insurance is one of the key institutions that drives an economy. Without insurance to protect individuals from fraud and reduce financial risk, many of ... (read more)
John Nothdurft - August 28, 2008
With 29 states expected to face budget deficits next year, many governors are realizing their state payrolls have swelled well beyond their means. At least ... (read more)
Matthew Glans - November 25, 2008
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 ... (read more)
Matthew Glans - November 25, 2008
During a time of economic uncertainty, the prospect of unemployment is on the minds of many workers.
Ohio’s unemployment fund is nearing insolvency ... (read more)
John Nothdurft - November 21, 2008
States are increasingly interested in expanding subsidies to the film industry through the use of refundable tax credits and sales tax exemptions. These ... (read more)
Matthew Glans - November 07, 2008
Worker’s Compensation insurance is a form of insurance that provides compensation for medical care for employees who are injured in the course of ... (read more)
John Nothdurft - November 04, 2008
People often support smoking bans in order to be protected from the nuisance of smoking environments in restaurants, bars, casinos, and other businesses. ... (read more)
John Nothdurft - October 30, 2008
Research & Commentary: Kansas Can’t Afford A Cigarette Tax Hike
The Kansas Health Policy Authority’s recommendation to use a 75-cent cigarette ... (read more)
Matthew Glans - October 15, 2008
As policymakers consider ways to address the current mortgage crisis, it is important to evaluate new proposals with an eye toward their future effects ... (read more)
John Nothdurft - October 13, 2008
According to the Pew Center on the States, state government employee pension plans nationwide have racked up nearly $360 billion in unfunded pension liabilities. ... (read more)
John Nothdurft - October 01, 2008
A 25 percent increase in New Hampshire's cigarette tax, scheduled to go into effect today, has been put on hold until audits can be completed to determine ... (read more)
Matthew Glans - September 24, 2008
A holdover from the 1930s-era New Deal programs, the Federal Deposit Insurance Corporation (FDIC) aims to limit the occurrence and mitigate the effects ... (read more)
John Nothdurft - September 22, 2008
In an effort to vilify the legal act of smoking, anti-tobacco groups in Utah are pushing a $2 per pack cigarette tax, with the help of very provocative ... (read more)
September 17, 2008
Congress created the State Children's Health Insurance Program (SCHIP) in 1997 to provide a safety net for children whose parents could not afford private ... (read more)
John Nothdurft - September 12, 2008
As President Calvin Coolidge once said, "Ultimately property rights and personal rights are the same thing." Property rights are at the heart ... (read more)
Matthew Glans - September 09, 2008
During a time of economic uncertainty, the prospect of unemployment is on the minds of many workers.
Established by the Social Security Act of 1935, the ... (read more)
Matthew Glans - August 23, 2008
One of the great tragedies affecting higher education today is the overpricing of an education that carries less and less value. Reliance on government ... (read more)
Jeff Emanuel - August 19, 2008
Affordable, convenient health care has become more available to average Americans as a result of the proliferation of so-called "retail clinics."
A ... (read more)
Ryan Krause - August 07, 2008
For three years, Congress has failed to pass legislation implementing the doctrine of net neutrality. Recently, the FCC's patience ran thin, and the commission ... (read more)
John Nothdurft - July 24, 2008
Washington's estimated $2.7 billion budget shortfall will force tough decisions to be made in the coming years, and without fiscal discipline these deficits ... (read more)
Ryan Krause - July 21, 2008
Fannie Mae and Freddie Mac are in dire straits. With their stock prices at record lows, their assets dwindling, and multiple federal agencies scratching ... (read more)
John Nothdurft - July 17, 2008
California is facing a $17 billion deficit along with the third-highest unemployment rate in the country. This has caused some elected officials to say ... (read more)
Matthew Glans - July 15, 2008
The recent floods in the Midwest have devastated homes across seven states, evoking memories of the last devastating flood cycle of 1993. Floods have a ... (read more)
Ryan Krause - July 09, 2008
Since the start of this century, municipalities across the country have proposed and implemented plans to provide their citizens with high-speed Internet ... (read more)
Ralph Conner and John Nothdurft - July 08, 2008
Introduction by Steven Stanek
Managing Editor
Budget & Tax News
The Heartland Institute
The more government spends, the more it taxes. The more ... (read more)
John Nothdurft - July 03, 2008
A study released July 1 by the Association of American Railroads, written by Heartland Institute Senior Fellow Wendell Cox, shows that expanding freight ... (read more)
Matthew Glans - June 19, 2008
Concerned about affordable homeowners' coverage in coastal areas, the national government currently is considering proposals to expand the its role in coastal ... (read more)
Jeff Emanuel - June 13, 2008
One of the major causes of high-priced health insurance in the U.S. is the high number of mandatory minimum coverages required by some state governments. ... (read more)
Matthew Glans - June 06, 2008
The credit crisis has had a significant impact on all aspects of the economy. Banks have become increasingly risk-averse, raising their loan qualification ... (read more)
Jeff Emanuel - May 15, 2008
Health Savings Accounts are a way to provide affordable, flexible, consumer-directed health insurance for a population that has a growing need for quality ... (read more)
Brian Costin - May 05, 2008
Environmentalists in recent years have enthusiastically hailed ethanol fuel as a central element in combating what they perceive as a global warming crisis ... (read more)
Brian Costin - April 04, 2008
As the scientific community becomes increasingly skeptical of claims that global warming is manmade and portends a crisis, government calls for carbon dioxide ... (read more)
Brian Costin - March 28, 2008
When it comes to property rights and a free market, net neutrality is not "neutral" in any sense of the word.
Supporters of net neutrality legislation ... (read more)
Trevor Martin - March 20, 2008
Most Americans want health care reform, but mandating health insurance or legislating a government-run single-payer system will not solve anything. Health ... (read more)
Nick Baker - March 18, 2008
Last week, the Kentucky House of Representatives approved a 25 cent increase in the state's cigarette tax in an effort to help eliminate the state's budget ... (read more)
Ralph Conner - March 12, 2008
Most Americans are not familiar with the phenomenon of airport privatization, but they may soon be. Chicago's Midway Airport could be the first major hub ... (read more)
Nick Baker - March 03, 2008
While millions of Americans wait for Congress to consider a national flat-rate income tax, an increasing number of proactive governors and legislators are ... (read more)
Brian Costin - March 02, 2008
FCC Chairman Kevin Martin recently proposed giving the agency power to mandate a la carte cable pricing, forcing cable companies to offer pricing on a channel-by-channel ... (read more)
Gregory Cooke - March 02, 2008
In the real world, cash follows the consumer, causing institutions of worth to flourish, and those not of worth to wither. That's not true in education. ... (read more)
Matthew Glans - February 29, 2008
Insurers have the unenviable responsibility of crafting rate and premium structures that allow both profitability for shareholders and fairness to consumers. ... (read more)
Brian Costin - February 28, 2008
In states across the country, some legislators are proposing to increase regulations on wireless communications. Such regulations raise the cost of doing ... (read more)
Nick Baker - February 26, 2008
The February issue of the British Medical Journal (http://www.heartland.org/Article.cfm?artId=22811) confirms what research has shown for years: smokeless ... (read more)
Matthew Glans - February 15, 2008
Dear Friend:
We live in a global economy. The economic livelihoods of every nation rely on the free movement of money and capital across national ... (read more)
Matthew Glans - February 01, 2008
Several states are considering severe limits or even bans on certain types of short-term loans, often called "payday loans." The practice of payday ... (read more)
Trevor Martin - December 05, 2007
A simpler, fairer, and flatter tax system would reduce or eliminate many of these problems and lead to more economic growth, many analysts believe.
To ... (read more)
Heartland Staff - October 15, 2007
The relationship between doctors and their patients is very special. Patients trust their doctors to keep private their personal medical histories, diagnose ... (read more)
Heartland Staff - October 15, 2007
Across the country, school is back in session. Will No Child Left Behind (NCLB) be re-enrolled?
NCLB was initiated in 2001 with bipartisan support and ... (read more)
Heartland Staff - October 03, 2007
Kermit the Frog said “it’s not easy being green.” But Kermit didn’t know how easy it would be to appear green.
In the name of appearing ... (read more)
The Heartland Institute staff - July 12, 2007
As an elected official, you know the level at which you perform your duties is the final point of judgment used in determining whether or not you keep your ... (read more)
The Heartland Institute Staff - July 05, 2007
What does children’s health insurance have to do with tobacco tax? That is the question some policymakers are asking as new revenue is sought for ... (read more)
The Heartland Institute - June 28, 2007
This summer, gasoline prices continue to climb- in some areas, to nearly $4 per gallon. As some lawmakers and the media accuse oil companies of price-gouging ... (read more)
compiled by Michael Van Winkle - June 28, 2007
New technologies are changing and improving many aspects of our daily lives, from our jobs to our health, our hobbies, and even how we stay in touch with ... (read more)
The Heartland Institute - June 13, 2007
Between 1970 and 2002 government expenditures on health care rose by 690 percent, and if current trends hold, by the year 2050 those expenditures will account ... (read more)
The Heartland Institute - May 31, 2007
The McCarran-Ferguson Act of 1945 ushered in the current era of state regulation of the insurance industry. This national legislation granted states the ... (read more)
Heartland Staff - May 30, 2007
This collection of articles explores how special-needs vouchers are a better way of providing children with physical and mental disability the quality education ... (read more)
Heartland Institute Staff - May 16, 2007
Those concerned with reforming America’s public education system are compelled by three goals: parents want their children to receive a quality education, ... (read more)
