Budgets and Taxes

The Heartland Institute works with free market-oriented experts to discuss the good and bad of national, state and local government policies in the tax and spending arenas. Topics include income, sales and excise taxes, economic development, targeted tax incentives, government pension and health costs, and other influences on taxes and spending.

We favor policies that reduce the size and power of government and expand choice and freedom for citizens. We oppose government programs and tax regimes that favor some at the expense of others.

There are many approaches to achieving spending and tax reforms that would benefit businesses and individuals. These many ideas can be found here.

Obama Wants Lower Tax Rates, Fewer Deductions, More Revenue Overall

U.S. businesses would have a lower tax rate but an overall higher tax bill under a proposal...

Fiscal

Steve Stanek
Why Pleas to Increase Infrastructure Funding Fall on Deaf Ears

Letting the nation’s roads and bridges deteriorate may worsen traffic congestion and add to our...

Fiscal
Maryland May Shift Pension Burdens to Local Government

A key piece of Maryland Gov. Martin O’Malley’s (D) legislative agenda this year involves shifting...

Fiscal
Md. Governor Wants More Road Money—After Diverting $1 Billion

Maryland Gov. Martin O’Malley (D) is seeking to raise revenue by applying the state’s 6 percent...

Fiscal

Phil Britt
State Sales Tax Burdens Fell Slightly in 2011

The average level of state sales taxes fell in 2011 to 5.49 percent, according to an annual report...

Fiscal

Cheryl K. Chumley

Featured Works

10 Principles of State Fiscal Policy

10 Principles of Federal Tax Policy

Ten Principles for Improved Business Climates

Five Things to Consider Before Raising Tobacco Taxes: A Review of the Research

Ideas

Privatization

The concept of privatization is relatively simple: a shifting of a government-provided service or aspects of it to a private business subject to the rigors of a competitive marketplace. In many cases, similar services are already being provided more efficiently in the private sector. Privatization when done correctly can provide more efficient services and save taxpayers money.
Tax Simplicity

Lawmakers owe citizens and businesses a simple and understandable tax code. More than any other area of law, tax law touches and affects Americans with a growing list of affirmative duties. Given this, the constitutional guarantee of due process mandates a simple tax code that people can understand.
Taxpayer Savings Grants

Taxpayers in Texas have an opportunity to save $2 billion over the next two years by allowing parents to move their children from public schools to private schools, using a savings grant of up to $5,143 to pay for tuition. Other states can enjoy similar savings if they embrace this reform.