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Corporate Tax Burdens in the Southern States: A Comparison, April 2002

State and local taxes and tax policy are among the more important considerations in decisions to locate, expand or continue a business operation. When the essential factors, such as labor, raw materials, transportation and access to markets, are equal, state and local taxes can tip the scales. Businesses also stress the importance of tax stability, […]

Public Contracting for Legal Services

This study was not designed to be an exhaustive analysis of all the issues involved in public contacting for legal services. Rather it was intended to provide factual information which would enable us to identify areas of concern and provide a basis for additional inquiry.

The Politics of Reform, PAR: 50 Years of Changing Louisiana

In The Politics of Reform, author and journalist John Maginnis traces a half century of PAR’s central role in major issues of our times–desegregation, public corruption, the new constitution, reapportionment, campaign finance and fiscal reform.

Value Added Tax Needs More Study, Commentary

The value added tax (VAT), or more specifically its close cousin the single business tax (SBT), has captured the imagination of the administration. The concept has been moving towards proposal in the April fiscal session. However, it has been flying largely below radar.

Voters Trust Tobacco, Commentary

Louisiana is now one of only three states in the nation, so far, to create a permanent endowment fund with its tobacco settlement. It is the only state to have done so by constitutional amendment.