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Blowing Smoke: Does Tax Evasion via Cross-Border Sales Erode the Impact of Cigarette Taxes?

Alex Cohen is the Director of Learning and Evaluation for the Richard M. Fairbanks Foundation. Smokers, like all people, respond to incentives. One powerful incentive is price. When something becomes more expensive, people are less likely to consume that item. This fact is borne out in the extensive literature on the impact of cigarette taxes […]

Is it better to allocate state resources to Pre-K, K-12 or both?

Alex Cohen is the Director of Learning and Evaluation for the Richard M. Fairbanks Foundation. Early childhood investments like state-funded Pre-K targeting low-income students have received a lot of attention in Indiana lately. At the same time, state and local leaders continue to grapple with how to improve test scores and graduation rates in K-12 […]