Brief Analyses

Restricted to two letter-size pages, a Brief Analysis summarizes some aspect or aspects of a public policy issue, presenting points for consideration in policy debates or responding to points that have been raised during these debates.

Estate Tax Myths

Congress is facing a tax deadline. Under legislation passed in 2001, the federal estate tax is being phased out: The tax rate is falling and the value of the property of the deceased that is exempted…
Is the Mattress a Good Place for Money?

In fall 2008, the stock market suffered a severe decline. Fear prompted a number of individuals to suspend contributions to their 401(k) retirement accounts. They reasoned that holding the money and h…
Crisis of the Uninsured: 2009

One of the primary goals of health reform is to ensure that all Americans have health insurance. Yet it is generally overlooked that the proportion of Americans without health coverage has been relati…
Alternative Certification Programs: Meeting the Demand for Effective Teachers

Growing public school enrollment, an increase in the number of teachers retiring or leaving the profession and legislated limits on class size have made finding competent educators a growing challenge…
The High Cost of Cash for Clunkers

The $1 billion set aside for the Car Allowance Rebate System (CARS), or "Cash for Clunkers," ran out quickly this summer. CARS aims to encourage the purchase of more fuel-efficient vehicles by offerin…
How Tort Reform Cut Florida Workers’ Compensation Costs

Could tort reform reduce health care costs?  Using the legal system to resolve patient injury claims is expensive and inefficient. The cost of litigation - principally attorneys' fees - raises claim c…
Improving Savings Incentives for the Poor

Americans have been saving less and less of their after-tax income for the past 15 years. The annual personal savings rate averaged 8 percent from 1929 to 2000, but reached a historical low of 0.4 per…
Soaking the Rich and Drenching Small Business

As soon as 2010, small businesses could face three simultaneous tax hikes that would raise their marginal tax rate as high as 66.9 percent. Democrats in Congress plan to raise taxes on top earners by…