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Publications

Taxes
October 18, 2018
Research & Commentary: New Jersey Should End Its Automatic Gas Tax Hikes
In this Research & Commentary, Matthew Glans discusses a proposal that would end automatic gas tax increases in New Jersey.
Taxes
October 9, 2018
Research & Commentary: Nebraska Should Avoid Millionaire Taxes
In this Research & Commentary, Matthew Glans discusses the negative effects of a millionaire tax, and why Nebraska should avoid imposing one.
Taxes
October 9, 2018
Research & Commentary: Gas Tax Dollars Should Be Reserved for Roads, Not Schools
In this Research & Commentary, Matthew Glans discusses a nonbinding ballot initiative in Utah that would increase the state’s gasoline tax by 10 cents per gallon and why diverting road funds to education is poor public policy.
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Energy
September 28, 2018
Research & Commentary: The Tesla Tax Credits Have Failed and Should Not Be Continued
In this Research & Commentary, Matthew Glans and Tim Benson examine the tax credits given to purchasers of electric vehicles, how they have been primarily used by the wealthy, and their general ineffectiveness in providing environmental benefits.
Taxes
September 25, 2018
Research & Commentary: Bad Stadium Deals Hurt Cities Large and Small
In this Research & Commentary, Matthew Glans discusses stadium subsidies, their negligible effect on local economies, and a how even a small city arena can have dire effects on a cities' budget.
Taxes
September 20, 2018
Research & Commentary: The Failure of Gas Taxes in Kentucky
In this Research & Commentary, Matthew Glans examines Kentucky's gas tax, how it fails to generate needed revenue for transportation projects, and the need for a new source of road funding.

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Taxes
October 18, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans discusses a proposal that would end automatic gas tax increases in New Jersey.
October 9, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans discusses the negative effects of a millionaire tax, and why Nebraska should avoid imposing one.
October 9, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans discusses a nonbinding ballot initiative in Utah that would increase the state’s gasoline tax by 10 cents per gallon and why diverting road funds to education is poor public policy.
September 28, 2018
By Matthew Glans, Tim Benson
In this Research & Commentary, Matthew Glans and Tim Benson examine the tax credits given to purchasers of electric vehicles, how they have been primarily used by the wealthy, and their general ineffectiveness in providing environmental benefits.
September 25, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans discusses stadium subsidies, their negligible effect on local economies, and a how even a small city arena can have dire effects on a cities' budget.
September 20, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans examines Kentucky's gas tax, how it fails to generate needed revenue for transportation projects, and the need for a new source of road funding.
September 19, 2018
By Charles Katebi
In this Policy Brief, Heartland's Charlie Katebi and Lindsay Atkinson from the Idaho Freedom Foundation discuss how Milliman and other consulting firms routinely underestimate the cost of Obamacare's Medicaid expansion.
August 31, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans examines New Jersey's gasoline tax, how revenue is running short, and the potential for future tax hikes.
July 25, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans examines the new stadium proposal being considered in Tampa and how taxpayers may be on the hook for a multimillion dollar bill.
July 18, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans examines North Carolina's efforts to strengthen its' constitutional caps on state spending.