The Manhattan Institute is a free market think tank 501(c)(3) based in New York City. For more than 40 years, the Manhattan Institute has been an important force in shaping American political culture. We have supported and publicized research on our era's most challenging public policy issues: taxes, welfare, crime, the legal system, urban life, race, education, and many other topics. We have won new respect for market-oriented policies and helped make reform a reality.