Heartland Research & Commentary

Research & Commentary: Social Cost of Carbon

September 12, 2013

The Obama administration recently increased the federal government’s estimated social costs for carbon emissions.

Research & Commentary: Estate Tax

August 30, 2013

The modern estate tax, which taxed an individual’s assets upon death, was created in 1916 alongside the first income tax.

Research & Commentary: Smart Growth Update

August 30, 2013

“Smart growth” refers to a city planning philosophy intended to reduce administrative costs, increase population density, decrease urban sprawl, reduce pollution, and similar goals.

Research & Commentary: Terrorism Risk Insurance Act Extension

August 27, 2013

The Terrorism Risk Insurance Act (TRIA) is currently set to expire at the end of 2014 and both its supporters and detractors have been pushing Congress to act by either extending the program or all

Research & Commentary: Sin Taxes

August 27, 2013

According to a report by 24/7 Wall St., state governments collected more than $50 billion in “sin taxes” in 2011 from several products and activities including gambling, smoking, and alcohol consum

Research and Commentary: Welfare Reform Policies

August 27, 2013

In 1996, the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) was implemented.

Research & Commentary: Internet Access Tax Update

August 6, 2013

The Internet Tax Freedom Act of 1998 was designed to promote the growth of the Internet by placing a moratorium on state and local taxation of Internet access and the creation of discriminatory tax

Research & Commentary: Arkansas Common Core

August 1, 2013

The Arkansas legislature is holding hearings on the Common Core national education standards and tests in math and English that 46 states, including Arkansas, have adopted.

Research and Commentary: Laffer and the Marketplace Fairness Act

August 1, 2013

On July 18, economist Arthur Laffer released a study titled “Pro-Growth and E-Fairness,” in which he supports the Marketplace Fairness Act.

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