Heartland Research & Commentary

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.

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.

Cloud computing has fundamentally changed how consumers purchase and use software and computing services, by moving many of the functions online.

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

A new report pinpoints education savings accounts as the next-generation school voucher system for states committed to real education reform.

South Carolina will soon have to decide whether to expand its Medicaid programs by accepting additional federal funding.

Since the 2008 financial crisis, the effect of speculation on commodities pricing has been hotly debated.

Absent action from Congress and the president, the United States will face what many are calling a “fiscal cliff” at the beginning of 2013.

Wind power generation has been generously subsidized since the Public Utility Regulatory Policies Act of 1978.

Polls consistently show voters generally think public schools need more money – but they estimate school spending is at most half of what it really is.