COLLECTED WISDOM

Taxes

Miltimore, Jonathan J. “Tax Increment Financing: What are the Costs?” Institute Brief, Vol. 14, No. 21, July 2007.

Hendrickson, John. “A National Taxpayer Bill of Rights.” Facts & Opinions, Vol. 13, No. 2, pp. 3, 6, May 2007.

Frantz, Amy K. “Do You Still “Remember the Maine”?, Limits, Vol. 12, No. 1, pp. 2 & 8, March 2007

Frantz, Amy K. “Will Business Tax Relief Come to Pass in Iowa?” Institute Brief, Vol. 14, No. 12, April 2007.

Frantz, Amy K. “Is the Tax Man Coming to Iowa?” Institute Brief, Vol. 14, No. 6, February 2007.

Miltimore, Jonathan J. “Addicted to Tobacco,” Institute Brief, Vol. 14, No. 5, February 2007. 

Hendrickson, John R. “The National Sales Tax:  A Direction of Moral Clarity,” Institute Brief, Vol. 13, No. 38, December 2006.

Hendrickson, John R. “The Historical Success of Tax Cuts,” Iowa Economic Scorecard, Vol. 14, No. 4, October 2006.

Miltimore, Jonathan. “Dynamic Tax Analysis,” Institute Brief, Vol. 13, No, 31, October 2006.

Frantz, Amy K. “Iowa Seniors Receive a Tax Break,” Institute Brief, Vol. 3, No. 28, September 2006.

Miltimore, Jonathan. “Why Does Iowa Have the Highest Corporate Income Tax Rate in the Nation?” Institute Brief, Vol. 13, No. 25, August 2006.

Stewart, Robert N. “The Estate Tax and Fairness,” Iowa Economic Scorecard, Vol. 14, No. 3, July 2006.

Stewart, Robert N.  "A Look at U.S. Tax Distribution," Institute Brief, Vol. 13, No. 23, July 2006.

Frantz, Amy K.  "The Tax Burden on Iowa Businesses," Institute Brief, Vol. 13, No. 16, May 2006.

Miltimore, Jonathan.  "Make the Tax Cuts Permanent," Institute Brief, Vol. 13, No. 11, March 2006.

Frantz, Amy K.  “Americans Vote with their Feet for Lower Taxes,” Institute Brief, Vol. 13, No. 8, February 2006.

Racheter, Dr. Donald P.  "Iowa Tax Policy and Outmigration," Institute Brief, Vol. 13, No. 7, February 2006.

Frantz, Amy K.  "Protecting Us from Evil Corporations," Institute Brief, Vol. 13, No. 5, February 2006.

Stewart, Robert N. “Repeal the Alternative Minimum Tax . . . and Overhaul the Tax System, too,” Iowa Economic Scorecard, Vol. 13, No. 4, pp. 1-3,  October 2005.

Cook, Brad. “You and I Shouldn’t Have to Pay Such High Corporate Income Tax Rates,” Institute Brief, Vol. 12, No. 23, August 2005.

Cook, Brad. “Your Federal Gas Tax at ‘Work’,” Institute Brief, Vol. 12, No. 20, July 2005.

Frantz, Amy K. “April 15^th is Just an Ordinary Day With a National Retail Sales Tax,” Institute Brief, Vol. 12, No. 19, July 2005.

Frantz, Amy K. “Will Iowans Have the Right to Vote on Taxes?,” Limits, Vol. 10, No. 2, pp. 7-8, June 2005.

Frantz, Amy K. “Death to the Death Tax,” Institute Brief, Vol. 12, No. 16, June 2005.

Frantz, Amy K. “The Flat Tax is Simple, Fair, and Pro-Growth,” Institute Brief, Vol. 12, No. 13, May 2005.

Frantz, Amy K. “Is the Tax Burden Driving People Out of Iowa?,” Institute Brief, Vol. 12, No. 10, April 2005.

Cook, Brad. “Are We Appropriating Tobacco Revenue Properly in Iowa?,” Institute Brief, Vol. 12, No. 9, March 2005.

Frantz, Amy K. “Governor Vilsack’s Tax Proposals are Wrong for Iowa,” Institute Brief, Vol. 12, No. 5, February 2005.

Cook, Brad. “Tax Deductions and Subsidies, Big Government’s New Tools,” Institute Brief, Vol. 12, No. 1, January 2005.

Hogberg, David.  “Iowa Taxes:  Blue Bunny and Booze,” Institute Brief, Vol. 11, No. 29, October 2004.

Hogberg, David. “The Coming Tax Increase in Iowa – And How to Fight It,” Iowa Economic Scorecard, Vol.12, No.3, July 2004.

Hogberg, David.  “Inefficiencies in Iowa’s Tax Code,” Iowa Economic Scorecard, Vol. 12, N0. 2, pp. 1-3, April 2004.

Hogberg, David.  “How Much Did You Pay in Taxes?” Institute Brief, Vol. 11, No. 10, April 2004.

Hogberg, David.  “The Tax Reduction or Rebate Fund,” Institute Brief, Vol. 11, No. 9, March 2004.

Frantz, Amy K. “Plans to Increase State Revenue Could Go Up In Smoke,” Institute Brief, Vol. 11, No. 7, March 2004.

Frantz, Amy K. “Tax Fairness for All Businesses—On the Street or On-line,” Institute Brief, Vol. 11, No. 3, January 2004.

Frantz, Amy K.  “Cubs Lose Again—To the Tax Man,” Institute Brief, Vol. 10, No. 34, December 2003.

Hogberg, David.  “Iowa Income Taxes:  Flat vs. Progressive,” Institute Brief, Vol. 10, No. 31, November 2003.

Frantz, Amy K. “Ending Double Taxation on American Workers (With help from the Des Moines Register?)” Institute Brief, Vol. 10, No. 23, August 2003.

Hogberg, David. “The Growth in Tax Complexity,” Institute Brief, Vol.10, No.24, August 2003.

Hogberg, David, and Amy K. Frantz. “Taxes and State Economic Growth:  A Response, Part I,” Institute Brief, Vol. 10, No. 20, July 2003.

Hogberg, David, and Amy K. Frantz. “Taxes and State Economic Growth:  A Response, Part II,” Institute Brief, Vol. 10, No. 21, July 2003.

Hogberg, David, and Amy K. Frantz. “Taxes and State Economic Growth:  A Response, Part III,” Iowa Economic Scorecard, Vol. 10, No. 3, pp. 1-3, July 2003.

Hogberg, David, “The Good and Evil of Taxation,”  Institute Brief, Vol. 10, No. 17, June 2003.

Hogberg, David, and Amy K. Frantz. “Tax Reduction and Economic Growth in Iowa,” Policy Study, No. 03-2, March 2003.

Hogberg, David, and Amy K. Frantz. “Tax Reduction and Economic Growth in Iowa,” Institute Brief, Vol. 10, No. 10, April 2003.

Hogberg, David. “Iowa Tax Reform:  Some Ideas Have Merit, But….,” Institute Brief, Vol.10, No.4, February 2003.

Hogberg, David. “Iowa Tax Reform:….But Some Do Not,” Institute Brief, Vol.10, No.5, February 2003.

Wagner, Richard E.  “Tax Reform and the Politics of Stealth,” Institute Brief, Vol. 10, No. 6, February 2003.

Hogberg, David. “Will Iowans Face a Tax Increase?” Institute Brief, Vol. 9, No. 34, December 2002.

Hogberg, David. “Are Higher Sales Taxes the Solution?” Institute Brief, Vol. 9, No. 32, November 2002.

Garrison, Steven B. “Property Taxes and Fairness,” Institute Brief, Vol. 9, No. 31, November 2002.

Garrison, Steven B. “Property Taxes Vs. Sales Taxes,” Iowa Economic Scorecard, Vol. 10, No. 4, October 2002.

Hogberg, David “Senator Harkin: Big Taxer,” Institute Brief, Vol. 9, No. 25, September 2002.

Hogberg, David. “Tax Burden:  Bracket Creep in Iowa,” Institute Brief, Vol. 9, No. 22, August 2002.

Jacob, Paul. “Die, Death Tax, Die!” Limits, Vol. 7, No. 2, p. 4, June 2002.

Schweikart, Larry. “Myths of the 1980s Distort Debate Over Tax Cuts,” Facts and Opinions, Vol. 8, No. 2, pp. 7-8, May 2002.

Garrison, Steven B.  “Who Really Pays Iowa’s Taxes?” Iowa Economic Scorecard, Vol. 10, No. 2, pp. 1-4, April 2002.

Frantz, Amy K. “Hands Off Taxing On-Line Purchases!” Institute Brief, Vol. 8, No. 31, October 2001.

Cleary, Peter.  “The Tax Bite on Everyday Products…GAS,” Facts & Opinions, Vol. 5, No. 1, p. 1, February 1999. 

Frantz, Amy K.  “Scrap the Income Tax Code,” Limits, Vol. 3, No. 3, pp. 1 and 6-8, September 1998. 

Racheter, Don.  “Give it Back!” Institute Brief, Vol. 5, No. 25, September 1998. 

Vedder, Richard.  “Positive Planned Parenthood,” Institute Brief, Vol. 4, No. 26, October 1997.  

“Would You Believe…,” Limits, Vol. 2, No. 1, p. 8, March 1997. 

“Would You Believe…,” Limits, Vol. 2, No. 2, p.8, June 1997. 

DeBlieck, Arlan.  “Government Tax Competition Fosters Economic Growth,” Institute Brief, Vol. 7, No. 37, January 2001. 

Frantz, Amy K.  “Limiting the Government’s Power to Tax,” Limits, Vol. 3, No. 2, pp. 1, 6 and 8, June 1998. 

Frantz, Amy K.  “Economic Benefits of Tax Cuts,” Limits, Vol. 2, No. 3, p. 6, September 1997. 

Edgens, Jefferson G.  “No Taxation Without Respiration!” Limits, Vol. 4, No. 2, pp. 2-3, June 1999.  

“The Estate Tax War on Family Business,” Institute Brief, Vol. 3, No. 12, August 1996.  

DeBlieck, Arlan.  “It’s Time to End the Ethanol Tax Credit,” Iowa Economic Scorecard, Vol. 7, No. 4, pp. 1-4, October 1999. 

Lazarus, Stephen.  “Why We Should Not Eliminate the Federal Income Tax Deduction on Iowa Tax Returns,” Institute Brief, Vol. 4, No. 5, February 1997. 

Tax Foundation.  “Federal Tax Compliance Costs Climb to $225 Billion,” Limits, Vol. 1, No. 4, pp. 5-6, December 1996. 

“Flat-Rate Taxation,” Institute Brief, Vol. 3, No. 7, July 1996.  

Schulz, Max.  “Taxation by Other Means,” Limits, Vol. 5, No. 1, pp. 2-3, March 2000. 

Williams, Walter E.  “How Regulation and Taxation Stifle Entrepreneurship,” Fact & Opinions, Vol. 6, No. 3, pp. 1, 3-7, August 2000.   

Frantz, Amy K.  “Hidden Taxes—How Much Do You Really Pay?” Institute Brief, Vol. 6, No. 25, September 1999.   

Marchand, James R. and Deborah Moeller.  “Spotlight on Hidden Taxes,” Facts & Opinions, Vol. 5, No. 2, pp. 4-5, May 1999. 

Frantz, Amy K.  “The Marriage Penalty. Fall in love, pop the question, tie the knot, pay more taxes,” Institute Brief, Vol. 4, No. 4, February 1997.  

McClusky, Tom.  “Driving the Snakes Out of the Tax Code:  How the Marriage Penalty Affects the Descendents of an Irish-American Immigrant,” Limits, Vol. 5, No. 2, pp. 4-5, June 2000. 

Wilson, D. Mark.  “Income Mobility and the Fallacy of Class-Warfare Arguments,” Facts & Opinions, Vol. 7, No. 2, pp. 4-5, May 2001. 

Lambson, Val.  “Cut Income Taxes,” Limits, Vol. 3, No. 4, pp 5 and 7, December 1998.   

Crull, Jennifer L.  “Problems with Taxing the Internet,” Institute Brief, Vol. 7, No.12, April 2000. 

Ferrara, Peter J.  “Slash the SEC’s Tax on Capital,” Facts & Opinions, Vol. 4, No. 4, p.6, November 1998.   

Armey, Dick.  “How Taxes Corrupt,” Facts & Opinions, Vol. 2, No. 4, pp. 3-5, November 1996. 

Phillips, Karla.  “For Richer or Poorer:  The Federal Government’s Expensive Wedding Present,” Facts & Opinions, Vol. 6, No. 4, pp. 1 and 3 November 2000.   

Robbins, Gary and Aldona.  “Divorcing the Marriage Penalty,” Limits, Vol. 4, No. 1, pp. 6-7, March 1999.  

“National Retail Sales Tax as a Replacement for Income Tax,” Institute Brief, Vol. 3, No. 3, May 1996. 

DeBlieck, Arlan.  “Cut the Payroll Tax:  A Compromise on Tax Cuts,” Institute Brief, Vol. 6, No. 15, May 1999.  

Norton, Rob.  “The Evils of Social Security,” Institute Brief, Vol. 3, No. 15, October 1996. 

Robbins, Gary and Aldona.  “A Tax Deduction for Payroll Taxes,” Limits, Vol. 2, No. 3, p. 7, September 1997. 

Stansel, Dean.  “Government’s Hidden Bite Out of Iowans’ Take-Home Pay,” Institute Brief, Vol. 6, No. 2, January 1999.            

“Facts on the Growth of Government Social Security Tax Rate, 1940-1990,” Limits, Vol. 1, No. 2, p. 8, June 1996.  

Leef, George C.  “It’s Time to Privatize Unemployment Insurance,” Institute Brief, Vol. 4, No. 21, September 1997. 

Whalen, Bill.  “Standoff in California:  Taxes or Schools?” Limits, Vol. 5, No. 3, pp. 7-8, September 2000.  

Frantz, Amy K.  “Limiting Taxes Through Constitutional Amendments:  Election Results from the States,” Limits, Vol. 2, No. 1, pp. 2-3, March 1997.   

National Conference of State Legislatures.  “Passing Tax Increases the Hard Way,” Limits, Vol. 1, No. 3, pp. 1-2, September 1996. 

Norquist, Grover G.  “Power to the People on Taxes,” Limits, Vol. 4, No. 1, pp. 4-5, March 1999. 

Wagner, Richard E.  “A 60 Percent Vote Requirement for Tax Increases,” Institute Brief, Vol. 6, No. 1, January 1999. 

Hogberg, David.  “Tax Cuts:  Now More Than Ever,” Institute Brief, Vol. 8, No. 10, March 2001.   

Institute for Policy Innovation.  “And You Thought April 15 Was Bad!” Limits, Vol. 1, No. 3, p. 6, September 1996. 

Lee, Dwight R.  “The Hidden Cost of Taxation,” Limits, Vol. 5, No. 2, pp 6-8, June 2000. 

Wagner, Richard E.  “Iowa:  C- for Economic Freedom,” Institute Brief, Vol. 6, No. 22, August 1999.  

Hayes, Stephen L. and Charles Adam.  “Far From Original Intent,” Limits, Vol. 3, No. 1, pp. 1-2 and 7-8, March 1998.  

Mitchell, Daniel J.  “Tax Cut Only an Accountant Could Love,” Limits, Vol. 2, No. 3, pp. 2-3, September 1997. 

Hassett, Kevin.  “A Tax Phantom Is Stalking You,” Limits, Vol. 5, No. 4, pp. 6-7, December 2000.    

Hogberg, David.  “The Case Against Worldwide Taxation,” Institute Brief, Vol. 7, No. 38, January 2001. 

Frantz, Amy K.  “Limiting Government Through Tax Limitations,” Institute Brief, Vol. 4, No. 31, December 1997.     

Frantz, Amy K.  “Missouri’s Hancock Amendment:  Has the State’s Tax Limitation Kept Taxes Down?” Limits, Vol. 5, No. 1, pp. 6-7, March 2000. 

National Commission on Economic Growth and Tax Reform. “Imagine an America With a Pro-Growth, Pro-Family Tax Code,” Limits, Vol. 1, No. 1, p. 1, March 1996.  

“Clinton Signs Bill Limiting States’ Authority to Tax Ex-residents’ Pensions,” Limits, Vol. 1, No. 1, pp. 3-4, March 1996.  

Frantz, Amy K.  “Taxpayers’ Rights Amendment,” Limits, Vol. 3, No. 1, p. 4, March 1998. 

Leonard, Bill.  “Proposition 13’s Legacy,” Limits, Vol. 3, No. 3, p. 4, September 1998. 

“Colorado House Majority Leader Proposes Residential Property Tax Limitation,” Limits, Vol. 1, No. 1, p. 2, March 1996. 

Schlecht, Eric V.  “The Right Case for Tax Cuts:  A Minor Detail with Major Ramifications,” Limits, Vol. 6, No. 2, pp. 2-3, June 2001. 

Guppy, Paul and Brett Wilson.  “Initiative 695 One Year Later:  The Sky Didn’t Fall,” Limits, Vol. 6, No. 2, pp.4-5, 8, June 2001.  

Garrison, Steven B.  “How Much Money Does the Government Really Spend?” Institute Brief, Vol. 8, No. 22, July 2001.   

Hogberg, David.  “Tax Burden:  How Iowa Compares,” Institute Brief, Vol. 8, No. 28, September 2001.