Taxes are necessary to fund core government services, but tax policy should be structured to broaden the tax base while lowering rates overall. Taxes should consume as small a portion of income as possible, should not interfere with economic growth and investment, and should not place the state at a competitive disadvantage. When taxes are low, government spending and regulation are consequentially restrained; limited government is a foundational principle of a free market.

Civil Asset Forfeiture: Property Rights’ Next Frontier

It's time to redouble reform efforts in civil asset forfeiture.

Video: Civil Asset Forfeiture: Undue Process and Overdue Reforms

“Civil Asset Forfeiture: Undue Process and Overdue Reforms” featured two great panel discussions featuring Grover Norquist of Americans for Tax Reform, moderator John Malcolm of the Heritage Foundation, Jason Pye of Freedomworks, Walter Olsen of the Cato Institute., Derek Cohen, senior policy analyst for the Texas Public Policy Foundation…

Georgia Education Reform Commission testimony: “Improving Georgia’s Education Tax Credit”

Jason Bedrick, policy analyst at the Center for Educational Freedom at the Cato Institute, testified before the Georgia Education Reform Commission last week and presented recommendations for improving Georgia’s school choice programs. Read a transcript of his remarks here.

The Bitter Battle Over Bogus Butter

Nothing illustrates the vagaries of government management better than the protection of butter.

Fiscal Analysis: How Does Georgia Compare to Other States

Everyone loves rankings. While it's very helpful to understand where you rank compared to your peers, it's also important to make sure the comparisons are valid.

Thoughts on the gas tax

The gas tax isn't perfect, but it's better than many other options.

Two Pro-Growth Tax Reform Plans Introduced

Two tax reform bills to lower Georgia's income tax rate were introduced last week, but it is uncertain if any action will be taken this year.

The Economics and Politics of Tax Reform

Economists generally agree that revenues from this simpler tax structure would grow faster than our current tax system.

Who makes your charitable giving?

Government "charity."

Five Reasons To Increase Georgia’s Tuition Tax Credit Cap

Student Achievement: Eleven of 12 random assignment studies (the gold standard in research) show school choice improves academic outcomes of participants; no study found a negative impact. Of 23 studies, 22 found school choice improves outcomes at public schools. Source: The…

The Foundation’s Best of the Best of 2014!

The Foundation shares its Top 10 of 2014! What were YOUR favorites?

14 states passed ‘pro-growth’ tax reform this year

The states that cut taxes during the 2014 legislative year are: Arizona, Florida, Indiana, Kansas, Maryland, Michigan, Minnesota, Missouri, Nebraska, New York, Ohio, Oklahoma, Rhode Island and Wisconsin, according to a new report by the American Legislative Exchange Council.

Fiscal Research Center Analysis Needs to be Fixed

By Benjamin Scafidi 

The Fiscal Research Center (FRC) at Georgia State University produced a fiscal analysis of Georgia’s tuition tax credit scholarship program. I had a long list of specific critiques of their report. The authors of the FRC report have…

Are Tax Cuts Working in Kansas?

This  article was published in Reason magazine on July 28, 2014.

By Ira Stoll

A Republican member of the New York State Assembly emails: “I read a number of breathless articles about the ‘failure’ of tax cuts in Kansas.  … My concern is…

Loudermilk: Conservatives oppose ‘needless and excessive spending’

An increase in competence and respect for the proper role of the federal government in our lives will allow that government to do the things — like interstate transportation — it is supposed to do, and do them well

Hundreds Lose Their Georgia Tax Credit Scholarships

Hundreds of Georgia students who received tax credit scholarships last year will receive either reduced help or no help this year. By Foundation Editor Mike Klein.

After SHEP … Georgia Looks Toward a New Savannah River Terminal

Georgia already has its sights set on the next strategy after completion of the Savannah River Harbor Project. By Foundation Editor Mike Klein.

Benita Dodd on “This Week in Blairsville” / WJRB Radio

Foundation Vice President Benita Dodd recently recorded three programs of "This Week in Blairsville" with WJRB radio host Patrick Malone. Click to listen!

State needs power to fix problems

What’s a state to do when the federal surface transportation program heads toward its Sept. 1 expiration date with little promise of a new transportation bill and the Federal Highway Trust Fund’s expenditures outpace tax receipts about $1.25 billion a month?

Taxes Do Matter to Migration

The Center for Budget and Policy Priorities (CBPP) recently released a new study that purports to show that state taxes have a negligible effect on the decisions of Americans to migrate from one state to another.