Budgets and Taxes

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.


  • Entitlement Reform

    Heartland Institute Senior Fellow Peter Ferrara writes a series of Heartland Policy Briefs on entitlement reform.
  • 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.
  • Taxpayer Savings Grants

    Originally proposed in Texas in 2011, Taxpayer Savings Grants would reimburse parents for tuition paid for enrollment of children at private schools of their choice in the amount of actual tuition or 60 percent of the state’s average per-pupil maintenance and operations expenditure, whichever is less. Students entering kindergarten or enrolled in a public school for at least one year would be eligible. The Heartland Institute estimates about 6% of public school students would be moved to private schools, saving the state approximately $1 billion a year.