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  • K-12 Education Spending Spotlight: An in-depth look at school finance data and trends
    K-12 Education Spending Spotlight: An in-depth look at school finance data and trends

    Reason Foundation’s new K-12 Education Spending Spotlight provides critical insight into key school finance trends across the country.

    K-12 Education Spending Spotlight by Aaron Garth Smith and Jordan Campbell August 18, 2022

  • Best practices for cost-of-living adjustment designs in public pension systems
    Best practices for cost-of-living adjustment designs in public pension systems

    Striking the proper balance between cost, risk, and benefits in a way that works for both employees and employers.

    Policy Brief by Rod Crane August 18, 2022

  • Frequently asked questions on student-centered funding
    Frequently asked questions on student-centered funding

    Student-centered funding puts student needs as the focus of education funding decisions. 

    FAQ by Aaron Garth Smith August 1, 2022

  • Converting high occupancy vehicle lanes to high occupancy toll lanes or express toll lanes
    Converting high occupancy vehicle lanes to high occupancy toll lanes or express toll lanes

    This brief examines why and how high-occupancy vehicle lanes are converted, how much the conversions cost, and how high-occupancy toll and express toll lanes have performed.

    Policy Brief by Baruch Feigenbaum July 27, 2022

  • How to improve transit service for today’s workers and commuters
    How to improve transit service for today’s workers and commuters

    U.S. metro areas need a new transit approach that is tailored to serving the needs of today’s workers.

    Backgrounder by Baruch Feigenbaum July 22, 2022

  • How Washington state can transition from the gas tax to road usage charges
    How Washington state can transition from the gas tax to road usage charges

    This brief suggests a policy framework for developing a road usage charge program in Washington and an implementation order that builds on systems already in place on the state’s major highways.

    Policy Brief by Baruch Feigenbaum June 28, 2022

  • Examining the Teachers Retirement System of Texas after the pension reforms of 2019
    Examining the Teachers Retirement System of Texas after the pension reforms of 2019

    Senate Bill 12 of 2019 made reforms, but TRS contributions will likely be insufficient because the pension plan is using outdated economic assumptions.

    Backgrounder by Leonard Gilroy and Steven Gassenberger June 3, 2022

  • Replacing Michigan’s gas tax with mileage-based user fees
    Replacing Michigan’s gas tax with mileage-based user fees

    A transition from per-gallon fuel taxes to a mileage-based user fee system should be considered as a strategy to ensure adequate road funding for Michigan’s future.

    Policy Brief by Robert Poole and Christopher Douglas May 31, 2022

  • What is a revenue-risk public-private partnership?
    What is a revenue-risk public-private partnership?

    And when is revenue risk the better financing choice for the state and taxpayers?

    Backgrounder by Robert Poole May 6, 2022

  • The impact of California’s cannabis taxes on participation within the legal market
    The impact of California’s cannabis taxes on participation within the legal market

    This analysis develops an empirical model to estimate the degree to which California’s tax regime affects participation within its commercial cannabis market, and how participation may change through different approaches to taxation.

    Policy Study by Geoffrey Lawrence May 4, 2022

  • Why paying down New Hampshire pension debt faster would be a win for taxpayers
    Why paying down New Hampshire pension debt faster would be a win for taxpayers

    A “catch-up” payment toward the New Hampshire Retirement System's unfunded liabilities would reduce pension debt and yield long-term cost savings.

    Backgrounder by Zachary Christensen May 3, 2022

  • Frequently asked questions about the FDA’s ban on menthol cigarettes
    Frequently asked questions about the FDA’s ban on menthol cigarettes

    Here are some of the common questions about banning menthol cigarettes, the supposed evidence in support of a menthol cigarette ban, and a ban's possible consequences on public health and minority communities.

    FAQ by Guy Bentley April 27, 2022

  • Evaluating the potential impacts of Louisiana Senate Bill 438
    Evaluating the potential impacts of Louisiana Senate Bill 438

    The proposed hybrid plan is more expensive than the current pension under all scenarios.

    Backgrounder by Leonard Gilroy and Steven Gassenberger April 22, 2022

  • Paying down PSPRS debt faster is a win for taxpayers
    Paying down PSPRS debt faster is a win for taxpayers

    Unfunded PSPRS and ASRS liabilities make those pension systems more costly, pressuring government budgets. Paying down pension debt as fast as possible avoids interest costs and saves taxpayers money.

    Backgrounder by Leonard Gilroy and Steven Gassenberger April 19, 2022

  • House Bill 2486 threatens Oklahoma’s pension progress 
    House Bill 2486 threatens Oklahoma’s pension progress 

    Public pension changes of the magnitude being proposed should receive rigorous actuarial and risk analyses that ensure future generations’ interests are protected.

    Backgrounder by Steven Gassenberger and Leonard Gilroy April 8, 2022

  • Actuary highlights House Bill 55’s costs and risks to the Alaska Public Employees’ Retirement System
    Actuary highlights House Bill 55’s costs and risks to the Alaska Public Employees’ Retirement System

    Changes of the magnitude being proposed in Alaska House BIll 55 should receive rigorous actuarial and risk analyses that have not yet been conducted.

    Backgrounder by Ryan Frost and Leonard Gilroy April 4, 2022

  • Understanding the recent nationwide increase in crime
    Understanding the recent nationwide increase in crime

    Violent crime has decreased dramatically since its peak in the 1990s. In 2020, the violent crime rate remained near the record lows achieved throughout the 2000s.

    Backgrounder by Vittorio Nastasi April 4, 2022

  • Pennsylvania House Bill 2272: Making the state’s distilled spirits monopoly illegal
    Pennsylvania House Bill 2272: Making the state’s distilled spirits monopoly illegal

    Pennsylvania HB 2272 would end the state-run liquor monopoly, but stops short of establishing a competitive, private market replacement.

    Backgrounder by Austill Stuart April 4, 2022

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