Research & Commentary: “Use it or Lose it” Proposals
With gasoline prices reaching all-time highs, some activists and politicians are attacking oil and gas companies for not fully developing the federal leases for energy production they hold, and the
Research & Commentary: Georgia Parent Trigger
A Georgia legislator plans to propose an education reform that has garnered significant national attention: the Parent Trigger.
Research & Commentary: Efforts to Improve Teacher Quality
The United States has increased its teaching force 250 percent since 1950, reducing teacher-student ratios from 1:22 to 1:15, but the expansion has not brought higher teacher quality.
Research & Commentary: Oregon Capital Gains Tax Reform
As Congress considers whether to allow the capital gains tax rate to increase at the beginning of 2013, states across the nation are debating whether to change their own capital gains tax rates.
Research & Commentary: Internet Sales Taxes
In the past few years members of Congress have proposed several bills to expand states’ ability to tax purchases made online and from mail-order catalogs.
Research & Commentary: Franchise Taxes
Several states either have begun transitioning away from franchise taxes or are considering repeal. A franchise tax is a state tax levied on businesses and partnerships chartered within a state.
Research & Commentary: Extension Deadlines for Health Insurance Exchanges
Now that President Barack Obama has won reelection, the U.S. Department of Health and Human Services has extended the deadlines for states to implement health insurance exchanges.
Research & Commentary: Taxing Cloud Computing
Cloud computing has fundamentally changed how consumers purchase and use software and computing services, by moving many of the functions online.
Research & Commentary: South Carolina Medicaid Expansion
South Carolina will soon have to decide whether to expand its Medicaid programs by accepting additional federal funding.
Research & Commentary: Objective Teacher Evaluations
In the past three years, more than 20 states have passed legislation modifying teacher evaluation systems, and more have committed to do the same in Race to the Top or No Child Left Behind waiver a
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