Heartland Institute

Research & Commentary: Arkansas Vaping Tax

April 24, 2015

Tobacco and electronic cigarettes have become popular targets for tax increases. States with growing budget problems have flocked to sin taxes as potential sources of new or increased tax revenue.

Research & Commentary: North Carolina Certificate of Need Repeal

April 22, 2015

North Carolina is one of 36 states which have certificate of need (CON) laws.

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: Direct Solar and Renewable Sales

April 13, 2015

Research & Commentary: Direct Solar and Renewable Sales

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