Research and Commentaries

Research & Commentary: Ending Texas’s Margins Tax

April 20, 2015

Texas’s franchise tax, commonly known as the “margins” tax, has been controversial since its inception, facing lawsuits and repeated repeal attempts.

Research & Commentary: Federal Death Tax Repeal

April 16, 2015

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 property transferred from a decease

Research & Commentary: Rolling Back North Carolina's Renewable Power Mandate

April 15, 2015

North Carolina is considering rolling back its Renewable Energy and Efficiency Portfolio Standard (REPS) law requiring utilities to generate from renewable sources 12.5 percent of retail electricit

Research & Commentary: Direct Solar and Renewable Sales

April 13, 2015

Research & Commentary: Direct Solar and Renewable Sales

Research & Commentary: Georgia Certificate-of-Need Reform

April 7, 2015

Georgia is one of 36 states with certificate of need (CON) laws.

Research & Commentary: Idaho Tax Reform

April 6, 2015

Idaho legislators are considering a major tax reform proposal that

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