The Badger Institute, formerly the Wisconsin Policy Research Institute, is a nonpartisan, not-for-profit institute established in 1987 working to engage and energize Wisconsinites and others in discussions and timely action on key public policy issues critical to the state’s future, growth and prosperity. The institute’s research and public education activities are directed to identify and promote public policies in Wisconsin that are fair, accountable and cost-effective. Through original research and analysis and through public opinion polling, the institute’s work focuses on such issue arenas as state and local government tax policy and spending, including related program accountability, consequences and effectiveness. It also focuses on health care policy and service delivery; education; transportation and economic development; welfare and social services; and other issues that have or could have a significant impact on the quality of life and future of the state. The Badger Institute is guided by a belief that competitive free markets, limited government, private initiative and personal responsibility are essential to our democratic way of life.